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     

论科学宣传与经济建设的互动

科学宣传是科技转化为现实生产力的必经途径。科学宣传与经济建设是相互作用、相互促进的关系。科学宣传通过提高人的科技素质促进经济的发展 ;经济建设则为科学宣传提供物质支持和需求动力     

凉山州乌饭树资源的开发利用

本文对产于凉山州乌饭树的生物学特征、分布和生态环境、食用和药用价值、开发利用现状作了综合概述,并提出了开发利用和保护该资源的建议。     

浅谈发展中国家的经济安全

对影响发展中国家经济安全的因素进行了系统地分析 ,认为 :发展中国家参与经济全球化的起始条件是决定其经济安全的内在因素 ;发达国家推行经济全球化的战略意图和政策举措是影响发展中国家经济安全的深层次因素 ;经济全球化是影响发展中国家经济安全的环境因素。文章在此基础上对发展中国家经济安全的内涵进行了较为深入地探讨     

WTO与政府经济管理

加入WTO不仅使政府的经济管理理念、方式、程序等产生全新的变革,而且引发了政府经济管理的重新定位,更进一步强化了政府的服务职能。重新建构政府经济管理体制,转变政府职能,以应对WTO的挑战,从而实现政府经济管理的创新,增强政府经济管理能力。     

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.     

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.     

地力山土族生计方式与家庭经济结构

地力山是甘南藏族自治州卓尼县杓哇土族乡的一个纯土族自然村。由于特定的历史、自然和社会原因,形成了以农为主牧业为辅的传统生计方式。随着时代的变化,兼事务工成为了传统生计方式的补充。在地力山土族家庭经济过程中,生计方式支配着资源要素的投入方向,而资源要素在不同方向上的配置最终构成其家庭经济的各个形态,形态之间以及具体形态内部存在的动态性,为其进一步调整提供了内在条件。