新会计制度对上市公司业绩的影响分析

2001年1月1日,上市公司开始全面实施《企业会计制度》,进行八项计提,新增了固定资产减值准备、在建工程减值准备、无形资产减值准备、委托贷款减值准备四项计提内容.这些会计制度的实施,一定程度上挤干了上市公司资产中的水分,体现了谨慎性原则,但也在一定程度上影响了上市公司业绩.从2001 年披露的年报分析,由于上市公司采用了新的《企业会计制度》,其主要财务指标所体现的业绩呈较大幅度的下降,上市公司亏损面和亏损额的增加引发了人们对上市公司业绩和盈利能力,乃至上市公司整体质量的讨论.     

打造杭州现代住宅服务业

近年来，房地产业的快速发展也带动了物业管理、住宅装修、房屋租赁等相关行业的形成和发展。我们可以把房地产开发建设、销售交易以后的服务性市场称之为“房地产后市场”。房地产市场的发展会受到投资性需求和投机性需求的推动，因此也就会受经济周期性规律和国家宏观政策的影响。而构建在居住性需求之上的住宅服务业，     

Modal Wave Number Tomography and Bottom Parameter Dependence

A shallow water tomography scheme based on the modal wave number inversion technique is considered in this paper. The scheme is based on the assumption that modal wave number for trapped modes can be measured in a suitable way. The tomographic inversion is accomplished in two steps: firstly, the bottom parameters are inverted by using the bottom reflection phase shift with the known sound speed profile; secondly, the variation of sound speed profile at different time is inverted provided the bottom parameters are known. A numerical simulation shows that the proposed scheme works well, and the sensitivity analysis of sound speed profile inversion is performed for shallow water environmental parameters: sound speed, density and attenuation coefficient of the bottom.     

无界性的历史生态——也谈文艺学的边界危机

文艺学作为一个学科，从理论初建之始，就存在对象不一、范围不定的问题。文艺学研究的是人的一切，西方的诗学传统和中国的“诗之为学”理论发展都证明了这一点。这种历史生态说明．无界性是文艺学本身的一个特性。当前中国文艺界需要的是反省而不是纷争。     

A Two—Temperature Supernova Fallback Disk Model for Anomalous X—ray Pulsars

We present a case study of the relevance of the radially pulsational instability of a two-temperature accretion disk around a neutron star to anomalous X-ray pulsars (AXPs). Our estimates are based on the approximation that such a neutron star disk with mass in the range of 10^-6-10^-5M⊙ is formed by supernova fallback. We derive several peculiar properties of the accretion disk instability: a narrow interval of X-ray pulse periods; lower X-ray luminosities; a period derivative and an evolution time scale. All these results are in good agreement with the observations of the AXPs.     

滕州泉上煤矿碳酸盐岩富水性及对煤层开采的影响

通过滕县煤田(南部)泉上煤矿井下实际揭露及钻孔资料,分析研究了十下灰岩、奥灰富水性特征及石炭二叠纪月门沟群对太原组16,17煤层开采的影响,认为在开采16煤层时,必须遵循“深部疏水降压,浅部采煤”的方针;在开采17煤层时,正常情况下不会受到奥灰水的威协;在井巷开拓过程中必须慎重对待十二灰,应先查明十二灰与奥灰的关系,防止奥灰底鼓水危害。     

Water wave solutions obtained by variational method

Abstract Variational problem for irrotational, incompressible inviscid fluid in finite water depth is considered. Based on the variational principle, a special solution of the problem is presented under the assumption that the dispersion /u and the nonlinearity ?satisfied e = O(fj2) as the Lagrange function is expanded up to O(//). It is shown that the elevation of the free surface should be expanded to // order to ensure the Lagrange function is in fj* order. Comparison the nonlinear free surface profiles obtained from the solution with the corresponding ones obtained from linear solutions showed that the wave crest of the nonlinear wave is steepened but the trough is flattened compared to the linear wave as expected.