主位推进与语篇连贯

连贯是一个复杂的现象,可以从多方面多角度进行研究和分析。其中衔接手段是实现连贯的重要途径之一。而作为语法层面上的结构衔接特征之一的主位推进模式,与语篇连贯联系密切。对其进行研究,能更好探索出句子组合与句子内容之间的关系。     

浅析认知心理视阈下的语篇连贯对比

语篇连贯是语篇分析的重要内容,在对语篇连贯的对比分析中,衔接对比、语义对比和语用对比是三个主要内容。当代认知语言学主要以体验哲学为基础,认知视阈下的语言是人们通过自身对客观世界互动体验和认知加工基础上逐步形成的,人类的一切活动,包括话语的产出,都离不开认知心理的参与。因此,结合认知心理理论对语篇连贯进行对比具有十分重要的意义。     

桥

桥张学立山川有桥飞架激流清涧展现神州明丽的新貌衔接五湖明净的思考连贯四海明朗的音调人流、车流、思想流、速度效益流涌动如潮天南地北极目远眺美景灿灿春花秋月红烂漫桥是智慧与力量的原稿是历史与现实的写照金水桥走出伟人也走着一路路如梭的游人三环线上立交桥勾勒...     

酒后驾车案件的行政处罚与刑事处罚的衔接问题研究

行政处罚与刑罚是适用前提和运作机理各不相同的两种强制措施,但两者都是实现公法责任的最基本的组成部分,必须有机衔接,这种衔接包括适用范围与处罚措施两个方面。目前我国酒后驾车犯罪屡禁不止,对于酒驾行为的行政处罚与刑事处罚在适用范围和处罚措施上的脱节是其主要原因之一。因此需要对相关的行政法与刑事法进行修改,重新确立两种处罚的适用范围,协调处罚措施,实现衔接。     

博物馆衔接空间的设计研究

博物馆是集征集、典藏、陈列和研究代表自然和人类文化遗产的实物为一体的场所,并对那些具有科学性、历史性或者艺术价值的物品进行分类,其也是为公众提供知识、教育和欣赏的文化教育的公共建筑类型之一,具有重要的社会价值和意义.近年来,由于大众的文化生活水平的飞速提升,不同类型及规模的博物馆在各地应运而生.目前,国内外对于博物馆衔接空间的设计思考大多只占研究的一小部分,针对展示空间内部衔接空间的主题设计研究偏少.文章通过实地调研考察江西省南昌市内的多数博物馆后,选取其中两所知名博物馆进行深入调查与分析,并提出相关建议与设计策略.以期为博物馆衔接空间的设计研究提供一定的借鉴.     

英汉连接手段与英语演讲语篇翻译

随着翻译研究向语篇层次深入拓展,衔接手段已成为语篇分析的重要手段之一,而连接又是研究衔接手段的重中之重。英汉连接衔接手段与演讲语篇的研究可以帮助语言使用者合理地把握语篇的脉络,深化对语篇的解读。英语重形合,汉语重意合,演讲语篇连接手段的使用又比其它更为正式语体的连接手段使用的显化程度更高,所以英汉语篇互译过程也是两语码间各类语篇衔接手段的转换过程。在英汉互译过程中灵活地运用各种翻译技巧,从衔接的角度审视译文,注重整个语篇的一致性以及译文的简洁流畅。     

构建会计专业中高职衔接课程体系——基于汕尾市中高职学校

会计专业是广东省中等职业教育与高等职业教育衔接的试点专业之一,中高职"三二分段"一体化人才培养是困扰着中高职学校的难题。本文主要从构建会计专业中高职衔接课程体系需要解决的关键问题及措施入手,探讨构建以汕尾市中高职学校为背景的会计专业中高职衔接课程体系,为汕尾市中高职会计专业教育的有效衔接提供借鉴。     

浅析政府会计制度与地勘单位会计制度的衔接问题

政府会计制度改革作为现今政府工作体系的重要组成部分,对于提升政府工作效率,促使政府经济管理向着科学化方向落实,对于政府部门运行成本投入等方面起着非常重要的作用。而地勘单位作为与政府运行息息相关的单位之一,在面对当前政府会计制度改革的前提下,加强政府会计制度与地勘单位会计制度的有效衔接是每一个地勘单位切实需要进行的工作。本文立足于政府会计制度与地勘单位会计制度衔接进行分析,针对当前存在问题分析,旨在为实际衔接工作有效提升奠定一定的基础。     

对口高职会计专业课程设置探索

中高职课程衔接是职业教育发展的必然要求。对口高职是实现中高职课程衔接的模式之一。针对对口高职生自身特点,我们需制定配套培养方案,以达到对其的培养目标,从而达到中高职教育的顺利衔接。     

图式理论在英语阅读教学中的应用与研究

阅读能力在英语教学中占据着很大的分量,随着认知研究的发展,图式理论被引进阅读教学中来并有着很好的效果。文章借助＂图式＂理论,分析了文化知识图式是连贯理解的重要因素之一,从而例证了文化知识背景图式与阅读理解的密切关系,及其对英语阅读教学的启示。如果善于把图式背景知识运用到阅读教学中,接受者的阅读能力就会大大提高。     

Are there profit (returns) in Shariah-compliant exchange traded funds? The multiscale propensity

This paper is the first attempt to investigate the multiscale tendency of the co-movement and cross-correlation of nine Islamic Exchange Traded Fund (ETF) returns across the global developed and emerging markets using both wavelet coherence and wavelet MODWT methods. The wavelet coherence results tend to indicate consistent co-movement between most of the ETF returns especially in the long run. The study also uncovers evidence of wide variation of co-movement across the time-scales during the global financial crisis and the Euro debt crisis. Strong co-movement can be observed during the global financial crisis, both for the medium term investors and long term investors. The paper studies the relationship between different ETF returns using wavelet multi-resolution analysis. The cross-correlation analysis also shows certain significant and positive correlations between the ETF returns, especially during the period of global financial crisis. The findings from these two recent dynamic time-scale decomposition methodologies have important policy implications for both risk management and investors’ investment policy.     

Re-Examining the Determinants of Islamic Bank Performance: New Evidence from Dynamic GMM,Quantile Regression,and Wavelet Coherence Approaches

This study is the first attempt to conduct a comparative analysis of the internal and external determinants of the Islamic banks’ profitability in the GCC region applying dynamic GMM, quantile regression, and wavelet coherence approaches. The dynamic GMM tends to indicate that equity financing and operating efficiency and macroeconomic variables such as money supply, and inflation are significantly related to Islamic banks’ performance. The bank-specific variables such as credit risk, equity ratio, and cost-efficiency ratios are not significant at different percentiles. ROA is driven by credit risk, equity ratio, and cost-efficiency ratios (as evidenced in wavelet coherence analysis).     

Evaluating environmental disclosures: The relationship between quality and extent measures

This study compares the results from conducting various forms of content analysis that measure extent of reporting (sentence count, page count, proportions) with an evaluation of the quality of information determined by applying a disclosure quality index. We examine the environmental reporting of the same group of companies in various media and find that the various content analysis methods used to assess extent and quality of disclosure are highly correlated with one another. In particular, the quality of disclosure is highly correlated to the extent of reporting measured by a sentence count. Furthermore, we report a new measure – quality score per sentence. We propose that a quality per sentence measure could help to distinguish between companies making high quality and low quality disclosures, as it takes into account both the extent and the quality of the disclosures.     

The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards

This paper proposes a basis for progress in the development of the conceptual framework (CF) as a foundation for developing accounting standards. This topic has gained increased prominence following the IASB's (2013) release of its Review of the Conceptual Framework for Financial Reporting (RCFFR) proposing changes to the CF. In this paper the broad socio‐economic environment is seen as determining the primary purpose of General Purpose Financial Reporting (GPFR), which, in turn, establishes the high‐level properties of a CF suitable to meet that primary purpose. This is to support market stability and efficiency through the provision of an account of the financial position and performance of an entity that accords with economic reality. The case is made that the primary purpose of a CF is to provide the principles for the development of accounting standards that will result in GPFR that is useful. This requires theoretical coherence. The CF should drive the standards and if standards depart from the CF principles, such departures should be justified. This proposal is consistent with the position adopted in the RCFFR. However, in contrast to the RCFFR, this paper accents the purposive approach and links the formation of standards directly to the CF. This approach implies that standards are subordinate to CF principles; therefore compliance with standards should not provide a basis for compromising the faithful representation of economic reality. From the purpose identified for GPFR, the paper argues for a default presumption in favour of Fair Value Accounting, a retreat from the asset/liability approach, and a re‐casting of the income statement to focus on operational flows.     

《庄子内篇》句末语气词分析

在先秦的诸子散文中,句末语气词使用的频率很高,本文针对《庄子》的内篇(共七篇)的句末语气词进行分析,总结其中的规律和特点。语气词放在句子末尾,通常表示语音停顿,同时根据所处的位置不同,配合上下文,表示判断、陈述、感叹、疑问等各种语气。     

Comovements between heavily shorted stocks during a market squeeze: Lessons from the GameStop trading frenzy

We examine the comovements between stock prices of different heavily shorted companies during a short-squeeze incident. Using the recent GameStop trading frenzy as a case study, we employ wavelet coherence analyses to determine its link with other frequently shorted stocks. We demonstrate a robust positive association between GameStop prices and the performance of high short interest indices. The bubble behavior driven by retail investor herding transmits between different stocks, even from unrelated sectors. Consequently, a single short-squeeze incident may build up into a potentially broader systemic risk, casting doubt on market integrity and stability.     

On risk management problems related to a coherence property

Value at Risk has lost the battle against Expected Shortfall on theoretical grounds, the latter satisfying all coherence properties while the former may, on carefully constructed cases, lack the sub-additivity property that is in a sense, the most important property a risk measure ought to satisfy. While the superiority of Expected Shortfall is evident as a theoretical tool, little has been researched on the properties of estimators proposed in the literature. Since those estimators are the real tools for calculating bank capital reserves in practice, the natural question that one may ask is whether a given estimator of Expected Shortfall also satisfies the coherence properties. In this paper, we show that it is possible to have estimators of Expected Shortfall that do not satisfy the sub-additivity condition. This finding should motivate risk managers and quantitative asset managers to investigate further the properties of the estimators of the risk measures they are currently utilizing.     

插入语和对外汉语口语教学

汉语口语交际灵活多变,插入语的使用更是经常,一些插入语让外国留学生摸不着头脑,而现在的一些口语教材只是把插入语作为简单的语言点来讲解,没有给予足够的重视。本文提出应加强插入语在对外汉语口语教学中的份量,并根据插入语本身含义的隐显与否把插入语分为:显明义插入语和隐含义插入语,并对怎样教授后者作了浅微的探讨。     

A Multiple and Partial Wavelet Analysis of the Oil Price,Inflation, Exchange Rate,and Economic Growth Nexus in Saudi Arabia

This article provides a fresh insight into the dynamic nexus between oil prices, the Saudi/US dollar exchange rate, inflation, and output growth rate in Saudi Arabia’ economy, using novel Morlet’ wavelet methods. Specifically, it implements various tools of methodology: the continuous wavelet power spectrum, the cross-wavelet power spectrum, the wavelet coherency, the multiple and the partial wavelet coherence to the annual sample period 1969–2014. Our results unveil that the relationships among the variables evolve through time and frequency. From the time-domain view, we show strong but non-homogenous linkages between the four variables. From the frequency-domain view, we uncover significant wavelet coherences and strong lead-lag relationships. From an economic view, the wavelet analysis shows that Saudi economy is still exposed to several global risk factors, which are mainly related to the oil market volatility, and the pegging of the local currency to the US dollar. Such risk factors strongly and negatively affect the real economic growth, exert more pressure on inflation, and substantially limit the freedom to pursue an independent monetary policy.