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以中国A股上市的16家商业银行2005-2013年的财务年度数据为研究样本,实证检验商业银行会计政策、财务政策对资本充足率的影响。实证检验的结果表明,银行的管理者可能利用会计政策(计提贷款损失准备金)和财务政策(股利变化)来操控资本充足率;当管理者需要提高资本充足率水平时,会提高计提贷款损失准备金,同时,分配股利虽然会消耗部分利润,但能给企业带来更多资本;计提贷款损失准备金和股利变化对于资本充足率的影响具有互补关系。 相似文献
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Journal of Population Research - The extant literature shows that fertility desires are an important indicator for understanding and predicting the future course of fertility; however, little work... 相似文献
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目的:阿尔茨海默病( AD)是最常见的神经退行性疾病,与基因的多态性有关,包括内皮一氧化氮合酶3( NOS3)发生变化。 NOS分解一氧化氮,并且在血脑屏障中起到有关键作用。探索NOS3基因( rs1799983,G)与中国南方人群阿尔茨海默病患病风险的关联。方法采用病例-对照研究,在74例散发性患者和139例对照者中,对NOS3基因(rs1799983, G)进行两组间的等位基因及遗传模型基因型差异分析,NOS3基因使用聚合酶连反应-限制性内切酶( PCR-RFLP)方法分型并测序进行验证。结果①NOS3基因(rs1799983,G)风险等位基因和基因型的频率在病例组和对照间组间的分布无显著性差异(P>0.05)。②NOS3基因(rs1799983,G)在AD患者中携带ApoE4与非携带ApoEε4两组间基因型频率无显著性差异。结论研究显示NOS3基因rs1799983,G可能与中国南方人群AD患病风险无关联。 相似文献
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农业保险的意愿和行为分别反映农户的潜在需求与有效需求,影响农户意愿与行为的因素或有不同,因此,农户意愿与行为可能存在差异。基于对玛纳斯、精河和沙湾三个棉花主产县棉农的问卷调查,对新疆棉农参与农业保险意愿和行为的差异及其影响因素进行了分析。结果表明,新疆棉农参与农业保险意愿低于实际参与率,影响其意愿与行为的因素既有共性又存在差异。同时,棉农对于能够同时覆盖自然风险及市场风险的农业保险产品存在潜在需求。研究认为,在推进棉花保险进程中,要重视棉农参保意愿对农业保险供给的影响,针对不同类型农户开发适销对路的农业保险产品。
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Fundamentalist Religious Affiliation and Support for Civil Liberties: A Critical Reexamination 总被引:1,自引:0,他引:1
Nana Tuntiya 《Sociological inquiry》2005,75(2):153-176
The perceived connection between theological and political conservatism has motivated many scholars to test its implications using quantitative data analysis. However, those studies have yielded quite contradictory findings. One reason lies in the way the religious orientation variable is typically operationalized. Researchers often select respondents for the analysis based on their denominational affiliation, further restricting the group based on religious beliefs or participation. In contrast, this study will utilize the 2000 General Social Survey (GSS) data and logistic regression analysis to assess if fundamentalist religious affiliation independently of other religious or demographic characteristics correlates with low support for civil liberties. The findings suggest that fundamentalist religious affiliation itself does not show a statistically significant effect in most cases. Instead, the demographic composition of religious groups and belief in the literal truth of the Bible are largely responsible for the variation in attitudes of their adherents. 相似文献
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独立学院有别于国家一本、二本院校,独立学院学生在英语基础上较差,在教学上应该更注重学生技能的培养。本文从独立学院学生的特点出发,结合国家英语四级考试,谈谈如何从实际出发。在教学的过程中综合提高学生的英语水平和能力。 相似文献
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Peer sociometrics and teachers' friendship reports were compared in 2179 preschool dyads. One hundred twenty of 306 reciprocated friend dyads from peer sociometric data were also identified as good friends by their classroom teachers, and 301 of 600 of non‐reciprocated dyads in peer data were named as friends by one or both classroom teachers (overall kappa = .16). Friendship classifications from both peer and teacher data had significant relations with variables relevant to peer interactions, social skills, peer acceptance, and teacher‐rated scales (six of seven tests significant for peer data; five of eight significant for teacher data). Multilevel analyses indicated that friendship status effects were not qualified by classroom‐level differences. Findings suggest that sociometric tasks can identify preschoolers' peer friendships and that the range of correlates may be broader in peer‐choice data than in teachers' friendship evaluations. 相似文献
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António J. Santos Inês Peceguina João R. Daniel Nana Shin Brian E. Vaughn 《Social Development》2013,22(1):163-179
This study tested assumptions and conclusions reached in an earlier confirmatory factor analysis (CFA) study of the social competence (SC) construct for preschool children. Two samples (total N = 408; a new Portuguese sample and one from US samples that had participated in the original study) contributed data. Seven SC indicators were tested for mean differences across age, sex, and sample. Significant sex differences were found for peer acceptance (favoring girls) and for initiating affectively neutral interactions (boys had higher rates), and the sex by sample interaction also was significant for initiating interactions (i.e., effect significant only in the Portuguese sample). In CFAs, the hypothesized structure of SC fits the data and was invariant across sample and age within sample in both measurement and structural tests. The model was invariant at the measurement level for sex within sample tests, but not at the structural level. The results replicate and extend understandings of SC reported in the original study. 相似文献
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以新工科为背景,研究新形势下的高校实验教学创新方法,解决传统教学模式中存在的问题.该文以学院实验教学中心的建筑环境与能源应用工程专业为例,对本科实验教学进行了改革探索研究,介绍了如何增强实验教学师资力量、加强实验教学硬件建设、改革实验教学与考核体系等方面的实验教学理念和教学方法,有助于提高实验教学效果和培养创新性人才. 相似文献