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This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

Company's main products are: plug-in line, belt assembly line, wave soldering, hot air reflow, tooling plate differential chain assembly line (the General Armament Department, the Department installed), the hoisting of transmission lines, transmission lines linked board, roller conveyor line, painting bake A section of line, conveyor belts, turn conveyor, climbing conveyor, conveyor chain plate, hoist; white non-toxic food industry conveyor belt through the FDA testing; electronics industry, from the PCB plug-in automatically on the board → automatic →→ wave plate → detection → product assembly, electronic automation equipment higher color TV sets, refrigerators, air conditioners, washing machines, water heaters, VCD, DVD, LCD, speakers, computers and other home appliances, electronic products整机assembly, with the Department of , The General Armament Department, aging, testing, packaging, complete sets of production lines, whole plant logistics transportation; parts material handling industries, climbing, hanging chain and improve delivery of materials between floors; motorcycles, electric bicycles, scooters linked the board assembly line ; Pieces of metal, plastic, pieces of the surface coating paint systems, liquid of paint systems, automatic painting system, water-lim painting

公司主要产品有：插件线、皮带装配线、波峰焊、热风回流焊、工装板差速链装配生产线、悬挂输送线、板链输送线、滚筒输送线、涂装烤漆线、皮带输送机、转弯输送机、爬坡输送机、链板输送机、提升机等；食品行业白色无毒输送带通过FDA检测；电子行业，从PCB插件→自动上板→全自动波峰焊→下板→检测→产品装配，电子设备自动化较高；彩电、冰箱、空调、洗衣机、热水器、VCD、DVD、LCD、音箱、电脑等各种家电、电子产品整机装配、部装、总装、老化、检测、包装成套生产线、整厂物流输送；各行业零部件物料输送、爬坡、悬挂链及楼层间物料输送提升机；摩托车、电动自行车、滑板车的板链装配线；金属件、塑料件的表面处理涂装烤漆系统、液体涂装系统、自动喷漆系统、水廉喷漆

Then, a Visual C++ program named Sailing Program is written to do following works: to calculate the parameters of rhumb line and great circle line ; to design the great circle line when it is necessary ; to design the composite line when it is necessary; to print tracks of rhumb line and great circle line on Mercator chart.

我们用Visual C++设计的航线设计程序，可以计算出两点之间大圆航线和等角航线的相关参数；如果有必要进行大圆航行的话，程序将计算出大圆航线的航路点；如果需要混合航行的话，程序将进行混合航线设计。

A rubber strip (10) may be scalene triangular shape, a trapezoidal shape or a parallelogram shape having has a bottom line (11) forming a strip width, a first diagonal line (12) extending from one end of the bottom line (11) and a second diagonal line (13) extending from the other end (P2) of the bottom line (11), a length (L0) of the bottom line is set to 5 to 50 mm, and a thickness thereof is set to 0.2 to 5.0 mm.

橡胶条(10)的形状可以是不等边三角形、梯形或者平行四边形，上述形状具有形成条宽的底边(11)，延伸自底边(11)一端的第一斜边(12)和延伸自底边(11)另一端(P2)的第二斜边(13)，底边的长度(L0)设定为5-50mm，其厚度设定为0.2-5.0mm。

1 The Overall Plans for the Metropolis of Beijing describes stringent protection for seven scenical lines, including Yingdingguan Hill, the line fromDrum Tower to Deshengmen, the line fromDrum Tower to the White Tower at Beihai, the line from Jingshan Hill to theDrum Tower, the line from Jingshan Hill to the White Tower at Beihai, the line from Jingshan Hill to Yongdingmen, with The Palace Museum in the middle way, the City Tower at Zhengyangmen, and the line from the Watchtower to Qiniandian at the Temple of Heaven.

13.0.1 《北京城市总体规划》规定的7条城市景观线必须加以严格保护，包括银锭观山、鼓楼至德胜门、鼓楼至北海白塔、景山至鼓楼、景山至北海、景山经故宫和前门至永定门、正阳门城楼、箭楼至天坛祈年殿。

Lines which were 2n=21"+1" and one line which was 2n=20"+2", one line which was 2n=43. The salt-resistance addition line Line15 was confirmed as a Disomic alien addition line by C-banding, SSR, FISH methods, and the two alien addition chromosomes had close correlation with the long arm of the second homoeologous group, the centromere region of the third homoeologous group and the short arm of the seventh homoeologous group. We also confirmed the particular C-banding type of the alien addition chromosomes by C-banding following FISH method. The drought-resistance addition line Line17 was found also as a Disomic alien addition line by SSR and FISH detection. The alien addition chromosomes had close correlation with the short arm of the second homoeologous group.

对导入赖草优质耐盐基因的株系Line15进行了C-分带、荧光原位杂交、SSR相结合的鉴定，确认Line15是一个二体异附加系，附加的一对染色体与小麦的第二同源群长臂、第三同源群着丝粒和第七同源群短臂密切相关，并确定了Line15的外源染色体C-分带特征带型，为目后鉴定Line15附加系的真伪提供了简便快捷的途径；对抗旱附加系Line17进行了荧光原位杂交和SSR检测，得出Line17也是一个二体异附加系，外源染色体与小麦的第四同源群短臂密切相关。

After the application of this model to the MITL-A of Sandia Z-accelerator, it is found that: the formation process of magnetical insulation leads to the increase of line current and the decrease of line voltage; If the initial line current is infinite, the terminal line voltage and current are almost the same as the initial ones; If the ratio of the terminal space-electron current to the terminal line current is less than 10%, the change of terminal line voltage and current of the MITL-A relative to the initial is less than 5%.

将模型应用于Z加速器的MITL-A发现：磁绝缘形成过程将导致线电流增加和线电压降低；如果初始时刻的线电流无限大，则终止时刻的线电压和线电流与初始时刻相同；当终止时刻的空间电子电流在线电流中的比例小于10%，则MITL-A终止时刻的线电压和线电流较初始时刻的变化在5%以内。

The high impedance line part is disposed between the first low impedance line and the second low impedance line, and the input end and output terminal are asymmetrically arranged both sides of a syntonizer composed of the high impedance line, the first low impedance line as well as the second low impedance line.

高阻抗线部分设置于第一低阻抗线与第二低阻抗线之间，且输入端与输出端非对称设置于高阻抗线与第一低阻抗线以及第二低阻抗线所组成的谐振器的两边。

This paper first introduces a system which can detect vehicle disobey the red light. then introduces a arithmetic with shadow elimination to solve the problem of violations detection of yellow line: by day,the quality of the image is good,this arthmetic uses a method which combine the line-frame detection and the HSV color information analysis.this method detect violations according as whether the line-frame of yellow is being destroyed. In order to solve the most important problem in apply instance—interference of shadow,we add HSV color information analysis in the area of yellow line which line-frame is being destroyed. If the shadows proportion is below the threshold,then we determine vehicle violative of yellow line; at night,the quality of the image is not good, we calculate the grey image of differences to detect violations.

本算法在白天图片质量较好时，采用结合HSV颜色空间分析线结构检测算法，该算法利用黄线区域的边缘结构特征作为依据检测是否存在车辆或阴影压黄线，针对实际应用中存在的最大问题即阴影的干扰，加入了HSV颜色空间分析来检测黄线边缘残缺区域，若该位置阴影比重低于一定比例，才认定为是车辆压黄线违章而不是阴影干扰；在夜晚图片质量下降的时候，采用灰度差值法。

In this paper, male sterile line of alfalfa was used to be improved with crossing, because the seed production of crossing is low. The affecting factors of seed production of male sterile line of alfalfa and its crossing progenies that are crossed with male sterile lines of alfalfa and good alfalfa that male is fertile were analyzed. The characteristics of female reproductive organs of male sterile line and its crossing progenies are analyzed in cell morphology. The genetic difference of male sterile line and its crossing progenies are analyzed in enzyme protein. The results showed: 1、Rate of podding of nature crossing and fecundity of artificial crossing of the male sterile plant BC1-2 that is the crossing progency of male sterile line of alfalfa and Medicago varia Martin.cv.'Caoyuan No.1'is higher than male sterile lines. Rate of podding of nature crossing and fecundity of artificial crossing of the male sterile plants BC1-19、BC1-21、BC1-22、BC1-23 that are the crossing progencies of male sterile line of alfalfa and Medicago sativa L.cv.

针对苜蓿雄性不育系杂交制种产量低的问题，采用杂交法对苜蓿雄性不育系进行改良，以原苜蓿雄性不育系为轮回亲本与雄性可育优良苜蓿品种杂交，分析苜蓿雄性不育系及其杂交后代种子产量的影响因素，从细胞形态学方面观察和分析杂交后代及原不育系在雌性生殖器官上的变异特点，从酶蛋白水平对杂交后代及原不育系的遗传差异进行分析，初步研究结果如下： 1、苜蓿雄性不育系与草原一号苜蓿的杂交后代不育株BC1-2，以及苜蓿雄性不育系与X′(苜蓿雄性不育系与新疆大叶苜蓿的杂种F1代)的杂交后代不育株BC1-19、BC1-21、BC1-22、BC1-23的天然杂交结荚率和人工杂交制种的结荚率和百粒重均高于原苜蓿雄性不育系。

Although translator has turned from being a crystal ball by which the original culture can unrestrainedly penetrate to another crystal ball by which the target culture can freely traverse, the translator's personal embodiment, in the process of cognitive act, are still absent in translation studies. Translators are still subjects without body or simply disembodied subjects.

译者虽然由原语文化可以自由穿透的玻璃球变成了译语文化可以自由穿越的玻璃球，但译者认知过程中的个体体验在翻译研究中依然缺席，译者依然仅仅是一个没有躯体体验的主体。

Chillingly, he claimed our technology is 'not nearly as sophisticated' as theirs and "had they been hostile", he warned 'we would be been gone by now'.

令人毛骨悚然的，他声称我们的技术是'并不那么复杂，像他们一样，和"如果他们敌意"，他警告说，'我们将现在已经过去了。