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1.
Abstract     
《财会通讯》2014,(6):F0003-F0003
There are disputable, which positive acconnting research and normative analysis are more better ,and how to choose the methods in academicals world. However, the previous conclusion is poor in reliability because of shortage in data. This paper uses cun'ent evaluation framework to analyses the characters, development tendency and academicals contribution based on positive papers in accounting research .Our study conclusion shows that positive accounting paper is a climb to the top in 2008, after that, it goes back to normal condition in China. In addition, the research topics of positive papers is convergence between America and in China, positive papers are superior to normative papers in academicals quality and academicals influences.  相似文献   

2.
英文摘要     
《财会通讯》2010,(12):F0003-F0003
Empirical Study on Firm Investment and the Level of Debt;The Study of Intellectual Capital and Private Enterprise' s Governance Model in Take-off Stage;An Overview and Evaluation of the Research on the Quality of Corporate Profits;Research on Corporate Social Risk Control;  相似文献   

3.
英文摘要     
《财会通讯》2014,(8):F0003-F0003
The Effect of R&D Accounting Methods on Enterprise Performance
Wu Yunduan ( Zhaoqing University, Zhaoqing, Guangdong 526061 )
Abstract: This paper analyzed the effect of condilional capilalization, expenditure and capitalization on enterprise performance using data of puhlic company with high lechnique of 2007-2012. The results are: these three accounting methods all have negative correlation with enterprise performance on the first period, and this negative correlation of capilalization accounting method with enterprise performance change to positive correlation on the second period, and the negative correlation of expenditure accounting method with enterprise performance change to positive correlation on the three period.  相似文献   

4.
英文摘要     
《财会通讯》2014,(9):F0003-F0003
The Empirical Research on Factors of Accounting Fraud hased on Fraud Triangle
Xie Xiaoying Sun Yandong (GuangDong University Business Studies,GuangZhou,Guangdong 510320)
Abstract: With the empirieal study of 157 accounting fraud Chinese listed companies and matched samples in the period of 3009-2011,the reaults reveals that the firm with low assets growth.cash flow ration and return on total assets are prone to violation.  相似文献   

5.
Abstract     
《财会通讯》2011,(6):F0003-F0003
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6.
Abstract     
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7.
Abstract     
《财会通讯》2010,512(36)
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8.
Abstract     
《Quality and Quantity》1983,17(5):423-424
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9.
英文摘要     
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10.
Abstract     
《财会通讯》2014,(10):F0003-F0003
Abstract: Based on Wallace "science rings" for reference and criticism, this paper develops and redefines the theory and hypothesis concepts,and changes the situation which the concept of the popular them7 and hypothesis applies only to theoretical social science, but not applicable to the applied social sciences, and depicts the methodology of normative study in the applied social science in the form of a model diagram ; and on this basis,criticize the cun'ent accounting research methodology.  相似文献   

11.
Abstract     
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12.
Abstract writing     
A carefully crafted abstract, which catches the essence of a research paper, may determine the acceptance or rejection of the paper for presentation. Yet, the literature on the preparation of abstracts is minimal. Suggestions for what to include in an abstract, how to prepare it, and sources for additional help in developing the skill of abstract writing are provided in a brief article especially for beginning nurse researchers.  相似文献   

13.
《价值工程》2016,(19):231-234
文本数据含有与文章内容高度相关的额外信息,而标准的LDA主题模型对这些信息没有加以利用,导致在很多文本的处理过程中出现对关键信息的遗漏的问题,降低了LDA模型的主题提取能力和数据降维能力。构建一种利用文档文摘信息的SLDA模型,在对文档建模时引入机械抽取的文摘信息,通过文摘信息对文档内容平滑,可以很全面地利用文档自身特征信息,从而提高了模型对文档的主题提取能力和数据降维能力。实验结果表明,在标准的LDA模型中引入文摘信息可以提高模型的文档主题提取能力。  相似文献   

14.
蒋红蕾 《基建优化》2003,24(4):31-33
构成意象的环境要素形态包括自然形态和人工形态,人工形态又有具象形和抽象形之说,探讨如何把握这些要素进行优化设计,达到人对于环境的认知,形成优美的建筑环境场所意象。  相似文献   

15.
王红梅 《价值工程》2011,30(28):256-256
大学课堂是高等教育的重要部分,是大学生获取知识的主要途径之一。近几年来我国高校普遍扩招,大学教育质量下降,以及就业难和读书无用论等观念的出现,使得高等学校学生逃课成为普遍现象,严重影响了高校正常的教育秩序。大学生逃课已成为高校教育管理中不容忽视的问题。  相似文献   

16.
胡金成 《价值工程》2010,29(11):101-101
本文从摘挂列车编制的要求出发,分析了利用"车组编号及合并使用线路法"进行摘挂列车调车作业计划编制的方法及步骤,并进一步拓宽了该方法在调车作业计划编制中的应用。  相似文献   

17.
The article proposes a reinterpretation of Henri Lefebvre's concept of abstract space, emphasizing the significance of the ‘violence of abstraction’ within the concept itself, and within the concrete process of the capitalist production of space. This interpretation of abstract space is developed through the case of the Plan Puebla Panama (PPP) as an ‘actually existing’ abstract space. Launched in 2001 and abandoned in 2008, the PPP was a regional development programme for southern Mexico and Central America, which aimed to transform this region from a peripheral zone of peasant agriculture and social unrest into a modernized node of the global economy through the construction of infrastructure networks and the restructuring of economic activity. Focusing on southern Mexico, I explore the symbolic, structural and direct forms of violence embodied in the PPP: its abstraction from the lived spaces of the region; its incorporation of the region into global circuits of capital; and its repression of a network of place‐based resistances.  相似文献   

18.
针对国内学术期刊英汉摘要写作和翻译中的不足,对比分析了国际标准(ISO)214—1976(E)和国家标准GB6447—1986中的摘要写作规范。结果发现:两“标准”实质上确认了摘要的文体、语篇和体裁特征;国家标准等效地采用了国际标准,“规则”不同源于英汉民族思维差异。汉译英摘要应参照国际标准规范,符合英文表达习惯、保持中英文摘要的基本一致并要与时俱进。要使摘要起到其应有的作用,从“规则”本身人手是关键。  相似文献   

19.
在全国质量技术监督和检验检疫局长会议刚刚结束不久,我们召开全国标准化工作会议,对于落实党的十六大、十六届三中全会和中央经济工作会议精神,落实全国质量技术监督和检验检疫局长会议精神,全面推进标准化事业的快速发展具有重要的意义。党中央、国务院把加强标准化工作作为应对人世挑战、  相似文献   

20.
陈刚 《价值工程》2012,31(3):141-143
本文基于源代码,探讨了客户端请求如何从非托管环境被传递到.NET CLR的托管环境,揭示了HttpRuntime在ASP.NET HTTPRuntime中的功能和作用,论述了HttpApplication管线的设计模式,并对事件驱动的截取过滤器模式中执行步的创建与执行进行了详细的探讨和描述。  相似文献   

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