或有事项对企业财务能力影响的分析--兼谈会计中的不确定性

阐述了或有事项引起的财务报表变动 ,建立了一套财务指标 ,分析了或有事项对企业财务能力的影响 ,并指出在不确定性会计处理中应注意的几个问题     

烟草硫氧还蛋白基因NtTRX-hl的克隆和功能分析

从烟草中克隆了硫氧还蛋白基因NtTRX-hl并推导出其氨基酸序列,系统进化关系分析表明,NtTRX-hl与小麦、大麦、拟南芥等多种植物的TRX蛋白有很高的同源性.构建高效表达载体,诱导表达重组菌得到分子大小为22.26 kD的融合蛋白,与推测的分子量一致.用胰岛素和二硫苏糖醇作底物进行酶活性测定表明,Nt-TRX-hl具有活性.采用生物信息学的方法和工具分析了NtTRX-hl蛋白的生化参数和亚细胞定位,预测了该蛋白的高级结构.     

Implied Preference for Seismic Design Level and Earthquake Insurance

Seismic risk can be reduced by implementing newly developed seismic provisions in design codes. Furthermore, financial protection or enhanced utility and happiness for stakeholders could be gained through the purchase of earthquake insurance. If this is not so, there would be no market for such insurance. However, perceived benefit associated with insurance is not universally shared by stakeholders partly due to their diverse risk attitudes. This study investigates the implied seismic design preference with insurance options for decisionmakers of bounded rationality whose preferences could be adequately represented by the cumulative prospect theory (CPT). The investigation is focused on assessing the sensitivity of the implied seismic design preference with insurance options to model parameters of the CPT and to fair and unfair insurance arrangements. Numerical results suggest that human cognitive limitation and risk perception can affect the implied seismic design preference by the CPT significantly. The mandatory purchase of fair insurance will lead the implied seismic design preference to the optimum design level that is dictated by the minimum expected lifecycle cost rule. Unfair insurance decreases the expected gain as well as its associated variability, which is preferred by risk-averse decisionmakers. The obtained results of the implied preference for the combination of the seismic design level and insurance option suggest that property owners, financial institutions, and municipalities can take advantage of affordable insurance to establish successful seismic risk management strategies.     

论英语语言课程设计中的需求分析

界定需求要从目标和目的两个方面进行,这两个方面是我们发展测试、材料、教学活动、评价策略的基础。因此需求分析是语言课程建设不可分割的一部分。本文重点介绍了英语语言课程设计中需求分析的方法及步骤。目的在于强调需求分析的重要性,以及需求分析对于教师改进教学方法、提高教学效果、提高学生学习的主动性和积极性的重要意义。     

Ethnic patterns in the phonetics of Montreal English

Most North American cities no longer display strong ethnic differentiation of speech within the European‐origin population. This is not true in the English‐speaking community of Montreal, Canada, where English is a minority language. Differences in the phonetic realization of vowels by Montrealers of Irish, Italian, and Jewish ethnic origin are investigated by means of acoustic analysis. A statistical analysis of ethnic differences in formant frequencies shows that ethnicity has a significant effect on several variables, particularly the phonetic position of /u:/ and /ou/ and the allophonic conditioning of /æ/ and /au/ before nasal consonants. The unusual tenacity of ethnophonetic variation in Montreal English is explained in light of the minority status of English, and the social and residential segregation of ethnic groups in distinct neighborhoods, which limits their exposure to speakers of Standard Canadian English who might otherwise serve as models for assimilation.     

Living Arrangements, Employment Status, and the Economic Well-Being of Mothers: Evidence from Brazil, Chile, and the U.S

Using data from Brazil, Chile, and the U.S., we estimate country specific models of household income that characterize mothers according to their marital status, living arrangement, and employment status. We assess the predicted economic well-being of each type of mother relative to a benchmark of married mothers in the same country, and at various points in the income distribution. We find dramatic cross-country differences in the distribution of mothers across categories, but few differences in each type's relative economic status. In all three countries and at all points in the income distribution, mothers who are the only adults in their households have the lowest levels of predicted income, while married mothers—followed closely by cohabitors—have the highest levels.     

ASSESSING CONGRUENCEAMONG DISTANCE MATRICES: SINGLE-MALT SCOTCH WHISKIES REVISITED

A test of congruence among distance matrices is described. It tests the hypothesis that several matrices, containing different types of variables about the same objects, are congruent with one another, so they can be used jointly in statistical analysis. Raw data tables are turned into similarity or distance matrices prior to testing; they can then be compared to data that naturally come in the form of distance matrices. The proposed test can be seen as a generalization of the Mantel test of matrix correspondence to any number of distance matrices. This paper shows that the new test has the correct rate of Type I error and good power. Power increases as the number of objects and the number of congruent data matrices increase; power is higher when the total number of matrices in the study is smaller. To illustrate the method, the proposed test is used to test the hypothesis that matrices representing different types of organoleptic variables (colour, nose, body, palate and finish) in single‐malt Scotch whiskies are congruent.     

职业地位取得的社会性别差异

本文从描述被调查夫妇之间职业流动的性别差异出发，分别勾画出他们的地位实现模型。首先验证了不论性别，教育地位都是决定职业地位实现的首要变量；但也正是在教育地位的实现和向上流动(再求学)中，伴随婚姻生育等生命事件的发生，无形的结构性制度因素(意识形态层面的性别制度、性别规范和性别文化)正如后现代主义试图解构的那样依然支配着性别角色的社会化和继续社会化，使扮演双重角色的妻子或无意识地或有意识地遭遇了丈夫不为之所累的两难困境，并最终阻碍了女性的教育地位、既而是职业地位的实现。本文最后提出了三点建议和几个尚待解决的问题。     

绿色供应链管理动力/压力影响模型实证研究

文章借鉴国外文献及国内环保专家的意见设计问卷进行调研,通过因子分析识别出中国制造企业绿色供应链管理的压力/动力和实践的主要因子.对因子进行相关分析和回归分析,根据数据结合国内外相关情况探讨动力/压力是如何影响绿色供应链管理实践,提出中国制造企业绿色供应链管理的动力/压力影响模型.     

对近年来我国建设用地扩张的分析

着眼近年来我国的建设用地面积增长扩张的现状,分析了造成建设用地扩张的原因,指出城镇人口的增加、经济发展的需求、征地制度的实施和经济利益的驱动是建设用地扩张的主要因素。总结出建设用地过度扩张,会对我国粮食安全和生态安全构成威胁。由此提出严格控制利用土地谋利益,避免建设用地过度扩张。