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.     

试论粤方言新词语的特点及其成因

新词语是社会变革发展的一面“镜子”，它既丰富了现代汉语的词汇，又对社会发展带来深远的影响。近二十年来，处于改革开放前沿的粤方言区产生了许多方言色彩浓厚的新词语。以粤方言为研究对象，描述了粤方言新词语的特点，并分析其形成具有：经济、地缘、文化、心理等方面因索。     

中国野鲮亚科鱼类一新属新种记述

描记采于贵州省茂兰自然保护区境内一洞穴的中国野鲮亚科（Labeoninae）一新属长臀鲮属Longanalus．sp nov和一个新种大鳍长臀鲮Longanalus macrochirous sp nov。新属以臀鳍分枝鳍条为7根等特征．区别于该亚科所有属；新种以偶鳍发达．胸鳍后伸达到腹鳍基，腹鳍后伸超过臀鳍起点等显著特征命名大鳍长臀鲮。     

Three new species of Batrachospermum Roth (Batrachosper-maceae,Rhodophyta) in China

1 INTRODUCTION The first published records of genus Batra-chospermum Roth in China are from Jao (1941), when eleven taxa were reported. Since then, Shi, Hu and Kumano (1993), Shi (1994a, 1994b), Hua and Shi (1996), Xie et al. (1999, 2003), Xie and Shi (2003) have described in more detail the species from China. To date, 23 taxa of Batrachospermum Roth in China have been reported, of which, B. yunnanense, B. nothocladoideum and B. transito-rium are new species of this genus, and are…     

贵州洞穴盲副鳅一新种

描记采于贵州茂兰自然保护区一洞穴的盲副鳅一新种．命名为茂兰盲副鳅Paracobitis maolanensis Li．Ranet Chen sp nov。该种与产于该县的长须盲副鳅Paracobitis longibarbatus Chen，Yang et Sket（1998）的区别为：①口须纤弱而不是发达；②鼻瓣不成须状；而不是鼻瓣发育成鼻须。③胸鳍较长．后伸接近腹鳍起点且形态特殊；④尾鳍深叉；⑤臀鳍条ii，5；而不是ii，6。新种与分布于广西的后鳍盲副鳅Paracobitis posterodarsalus Li，Rao et Chen的区别为：①背鳍起点与腹鳍起点相对；而不是在整个腹鳍之后；②口须纤弱鼻瓣不呈鼻须；而不是口须发达．鼻瓣发育成鼻须；③背鳍条iii，8；而不是iii，6；④臀鳍条ii，5；而不是ii，4；⑤胸鳍长而形态特殊。     

云南鲤科鱼类一新种──犀角金线鲃

描述采于云南省的金线属　鱼类一新种──犀角金线鲃（Ｓｉｎｏｃｙｃｌｏｃｈｅｉｌｕｓｒｈｉｎｏｃｅｒｏｕｓ，ｓｐ．ｎｏｖ）以头上长有一长角、眼小、侧线完全、体表裸露无鳞等区别于该属所有已知种。     

STUDY OF RURAL TOURISM IN TURPAN, CHINA

~~STUDY OF RURAL TOURISM IN TURPAN ,CHINA@KEYIM Parhad$Xinjiang Institute of Ecology and Geography, Chinese Academy of Sciences, Urumqi 830011, P. R. China; The Graduate School of Chinese Academy of Sciences, Beijing 100039, P. R. ChinaBRAMWELL B, LANE B,…     

Development and Conservation of Glacier Tourist Resources —— A Case Study of Bogda Glacier Park

1 Introduction As a special kind of tourism, glacier tourism is popular to tourists all over the world owing to its meeting tourists’ needs for seeking after freshness, difference, surprise and risk. Differing from conventional tourism, glacier tour- ism has its special characters while there is little literature on it. It is of great significance to study its characters and seek after the harmonious development in exploitation and protection of glacier tourism resources. Glacier tourism refe…     

INDUSTRY-GOVERNMENT-ACADEMIC COOPERATION: POSSIBLE BENEFITS FOR GEOGRAPHY

Some current developments outside of academe and their relationship to geography are presented; comments are based on experience from a three year National Science Foundation Faculty Fellowship. Suggestions for improving our educational efforts are discussed, including new roles for the AAG, changes in teaching methods, establishment of advisory boards, and closer ties with industry and government.     

气象服务产业化、商品化趋势及其对策

20世纪50年代以来,大气科学的发展和新科技在气象实践中的运用,不同程度地提高着气象成果的多样性、专业性、应用性和有效性,从而创造了气象成果产业化、商品化的物质技术条件;社会生产和居民生活对气象成果更为多样的、专一的需要,形成了气象成果产业化、商品化的市场条件。我国气象服务有偿化的发展已成为趋势;但从社会需求与气象服务自身现状考察,认真转变观念、积极调整结构、大力拓展市场、深化基础研究乃是加速气象成果产业化、商品化趋势的基本对策。