东营凹陷丰深1井试气工艺

因储层污染和压裂技术的限制，2001年完钻的丰深1井未进行常规试气，随着该区地质认识程度的提高和压裂技术的发展，2005年对该井沙砾岩体实施了CO2增能压裂并获得成功。文章介绍并总结了该井试气的成功经验。     

Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20

This study examines whether the timing of adoption of the UK Statement of Standard Accounting Practice No. 20 ‘Foreign Currency Translation’ depended on firms’ financial characteristics. Consistent with US studies, we find that early adopters tended to be larger firms, and that variables, such as growth options, profitability, leverage and management payout, have strong predictive power. In general, the decision to adopt the Statement of Standard Accounting Practice No. 20 did not appear to adversely affect the profitability measures or dividend payout. Firms tended to adopt when the adverse economic consequences of the adoption were likely to be minimal. They also appeared to defer the adoption of the standard to influence their financial performance and, hence, to achieve certain corporate financial objectives.     

Recognition and Disclosure Reliability: Evidence from SFAS No. 106*

This paper examines a fundamental question of interest to researchers and regulators: Does the market treat disclosed financial statement information as if it is less reliable than information recognized in the body of the financial statements? Specifically, we compare the perceived reliability of liabilities for retiree benefits other than pensions (PRBs) disclosed prior to adoption of Statement of Financial Accounting Standards No. 106 (SFAS No. 106) with the perceived reliability of PRB liabilities subsequently recognized under SFAS No. 106. Overall, the evidence is consistent with the market treating disclosed PRB liabilities as less reliable than recognized PRB liabilities and pension liabilities. However, once PRB liabilities are recognized, they do not appear to be any less reliable than pension liabilities. These findings are inconsistent with the Choi, Collins, and Johnson 1997 conclusion that PRB liabilities are inherently less reliable than pension liabilities. The paper also investigates factors that may have contributed to the lower perceived disclosure reliability. Our results suggest that the market perceived PRB liability disclosures to be less reliable when firms provided range disclosures, had higher probabilities of reducing plan benefits, or had lower ratios of retiree to total PRB obligations. These findings suggest that reliability may have been enhanced if more supporting details had been provided in Staff Accounting Bulletin No. 74 disclosures.     

Welfare-maximizing assignment of agents to hierarchical positions

We allocate agents to three kinds of hierarchical positions: top, medium, and low. No monetary transfers are allowed. We solve for the incentive-compatible (IC) mechanisms that maximize a family of weighted social welfares that includes utilitarian and Rawlsian welfares. When the market is tough (all agents bear positive risk of obtaining a low position in any IC and feasible mechanism), then the pseudomarket mechanism with equal budgets (PM) and the Boston mechanism without priorities (BM) yield identical assignments which are always optimal. Otherwise, when the market is mild, PM and BM differ and each one implements the optimal rule under different assumptions on the curvature of virtual valuations. We also establish that both BM and PM mechanisms guarantee IC Pareto-optimal assignments for a domain of preference distributions satisfying weak assumptions.     

铁路桥悬浇连续钢构0号块支架设计、施工及受力检算

文章结合遂渝二线铁路薛家坝涪江左线特大桥连续钢构梁0号块的支架施工实例,详细阐述了0号块托架设计及施工技术,并进行了支架的结构受力检算,以指导实践。     

垦单5号玉米制种技术措施

垦单5号具有早熟高产、品质好、适应广的特点。2000年2月通过黑龙江省品种审定委员会审定并命名为垦单5号。     

欧盟“产品销售”立法新框架解读

本文介绍了欧盟“产品销售”立法新框架（765／2008和768／2008／EC）I~台背景及其详细内容,旨在帮助我国出口企业全面了解欧盟整个“产品销售”法规体系的运作。     

基于Maple的载人飞船的火箭推动问题分析

载人飞船主要通过火箭的助推将飞船送入太空。事实证明,飞船升空一定要用多级火箭才行,那么到底要用多少级火箭发射才适宜呢?文中以Maple为工具,建立了火箭发射载人飞船的加速度模型,给出了计算各级火箭助推产生的末速公式,并合理解释了需要使用三级火箭发射载人飞船的道理。     

素质教育下的新校园建设--潍坊一中新校区设计回顾

介绍了"潍坊一中新校区"的规划及单体设计,探索了如何将素质教育的教育理念运用于规划及单体设计中.     

汉语中“不A不B”格式语义关系之考察

汉语中"不A不B"是一种很常见的四字格.它的结构严密紧凑,格式整齐均匀,音调和谐上口,而且节奏鲜明,表述精练,含义丰富,因而在语言中使用频率很高.对于中国人来说,这种格式比较容易理解,而在对外汉语教学中,很多学生经常会把这种格式理解为简单的否定,本文以"不A不B"格式的语义关系为分析对象,把A和B在语义上大致分为三类:同、近义,对、反义和同属于一个类属义场来分析"不A不B"的语义关系类型并考察其在语境中的运用.