上市公司虚减成本费用的方法分析

中国证券市场尚不完善 ,上市公司操纵利润的现象屡见不鲜。虚减成本费用是上市公司调增利润更简便的方法。在财务运作中 ,上市公司频繁运用虚拟资产、利息资本化等五种方法虚减成本费用     

20世纪三四十年代宁夏水利建设述论

20世纪三四十年代 ,宁夏地方当局等推出一系列水利建设措施 ,这既意味着宁夏水利事业的近代化开始初露端倪 ,也促使宁夏平原农田引黄灌溉得以延续 ,并对宁夏地方经济的恢复、初兴与抗日战争等具有促进作用     

加强政府对农地流转的干预——对台湾第二次土地改革的反思

如何实现农业生产土地规模经营是我国当前农村土地改革的一个重大课题.一些专家认为解决这一问题的关键是实行土地私有制,文章对台湾省第二次土地改革及其后果进行反思,并结合我国的实际情况,认为我国不仅不能实行土地私有制,反而要在土地国有的基础上加强政府对农地流转的干预.     

湘云易装卮言

史湘云易装的故事,是曹雪芹对中国历史上女扮男妆这一源远流长的文化现象的创造性解读的产 物,文章从女性服装的角度,展现了曹雪芹新的女性观,探索了女装的新的发展趋向,再现了新的历史条 件下的魏晋风度。     

Development of the Mental Illness and Disorder Understanding Scale

Abstract: Although administrative bodies such as community health centers have implemented various awareness campaigns to promote community understanding of mental health and to reduce the stigma associated with mental illness and disorder, there have been few reports that have quantitatively analyzed the effects of these campaigns in Japan. Therefore, this study was conducted for the purpose of developing the evaluative “Mental Illness and Disorder Understanding Scale (MIDUS)” for awareness campaigns and assessing its reliability and validity. A survey was conducted on 1 004 community residents using a self‐administered questionnaire. An assessment of the reliability and validity of the scale was then conducted. The Cronbach a coefficient of the MIDUS was 0.78, thus indicating adequate reliability. Factor analysis of the MIDUS revealed three factors: “Treatability of illness”, “Efficacy of medication” and “Social recognition of illness”. In addition, a significant correlation was observed between the MIDUS and existing scales, and fixed criterion‐based validity was demonstrated. The MIDUS utilizes items worded in the form of affirmative expressions so as to avoid promoting new bias. It was confirmed to be both reliable and valid, thereby suggesting its usefulness as an evaluative scale of awareness campaigns.     

广谱存在论与传统本体论的比较

系统地比较了哲学史上3种典型的本体论(物质本体论、理念本体论、心灵本体论)与广谱存在论的联系与区别,剖析了传统本体论的理论基础和主要特征,阐明了广谱存在论的相关观点。     

An Existential Approach to Risk Perception

Existential, or existential-phenomenological philosophical approaches to the social psychology of risk perception provide a novel framework for understanding issues that are common to all humanity, such as fear of death, freedom and responsibility, isolation and meaninglessness, as these anxieties are a function of existing, or being-in-the-world. These fundamental anxieties can be related theoretically to the ways people perceive risks within social and cultural milieus, and can also be used practically within case studies, as demonstrated in the three examples presented, which examine perceptions of climate change, food-related risks, and environmental awareness via a mixture of quantitative and qualitative techniques. The discussion focuses on the possible insights that can be gained from taking an existential perspective on risk perception, and relates notions of contemporary technologically-oriented societies to the existential challenges faced by individuals and societies in the contemporary world.     

析恩格斯晚年的一个重要观点

恩格斯晚年曾对《共产党宣言》何以这样冠名有一个追忆性的说明 ;在另一地方他又明确讲到“三十年不曾使用”共产主义一词的事。这两段话虽然是在不同时间、地点、情况下说的 ,却有着密切的联系 ,后一段话恰恰是解答为什么会有前段话的说明的根据     

釜山亚运反思北京奥运展望

第十四届釜山亚运会 ,中国代表团以绝对优势 ,位于亚洲各国之首 ,但是与世界体育强国相比较 ,还有一定的差距。本文通过对釜山亚运会的反思 ,具体分析我国的优势项目与不足之处 ,在今后的 6年中 ,全面改进 ,才能使中国军团在北京奥运会再创佳绩。     

文化与河流

文化与河流的关系十分特殊，文化既源于河流，又反过来改造河流。文章重点阐述了文化如何由源于河流到改造河流，如何由被动地改造河流到主动地改造河流的过程。