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The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions,guide trading activity and can accord with international criterion that accounting convention integrate.

企业由于管理不善或遭受外界因素影响导致资金周转不灵、盈利能力下降、资不抵债,陷入债务困境,导致重组活动不断发生,进而促成了债务重组准则的产生。1998年债务重组准则首次颁布,对于规范我国债务重组交易行为、保护债权人利益等起到了积极作用。2001年准则对1998年准则进行了修订,这是我国政府根据市场环境特点以及债务重组具体实务中存在的问题做出的突破性举措。2001年准则在一定程度上防止了上市公司利用准则进行利润操纵以及盈余管理。2006年准则的修订,其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例趋同的准则。

In accordance with discrete, non-symmetry and time-delay feedback neural networks, we provide some theoretical criteria to judge the stability for designing the networks. On continuous feedback networks, we built an algorithm to estimate the convergence region. On the HNN feedback networks, an effective optimization algorithm based on the annealing strategy and the chaotic neural network is presented, and some disciplinary conclusions are provided to guide the selection of parameters. Simulation results on benchmark problems demonstrate that the performances of our algorithm are distinctly superior to those of the classic HNN based on gradient descend and stochastic optimization methods based on probabilistic distribution.

针对离散、非对称和时延等三种类型的动态反馈网络,给出了可用于网络设计的稳定性判别准则;针对连续动态反馈网络,建立了其收敛域估计的一个算法;针对以HNN模型描述的动态反馈网络,基于退火策略和混沌神经网络提出了一种高效的优化算法,建立了可用于指导参数选择的一些规律性结论,对典型算例的仿真研究显示,改进算法在各类性能上相对基于梯度下降的传统HNN模型和基于概率分布的随机优化算法,具有明显的优越性。

The 28th international table tennis federation world after the modification of the rules , the ball from behind high ball down, so that can serve force is not legal service. In the 1960s, along with the development of tennis sport service quality is improved greatly, and pay more attention to the rotation speed, and serve the high toss service, but due to not to bring great threat returner and so on the new rules, not too many restrictions on serving technology.

第28届世乒赛后,国际"乒联"对规则进行了修改,规定了抛起的球从最高点下降时才能击球,因此认定合力发球是不合法发球。60年代随着乒乓球运动的发展,发球质量也有了很大的提高,更注重发球的旋转与速度,开始出现了高抛发球,但由于并没有给接球方带来很大的威胁,所以,规则并未对这些新的发球技术进行过多的限制。

In Salsola passerina -Reaumuria soongorica community, the first ordination axes explains the salinization gradient, along the order of Caragana tibetica community,Salsola passerina-Oxytropis aciphylla community,and Reaumuria soongorica-Salsola passerine community,soil alkalization increases. The second ordination axis explains soil structure gradient, along the order of Caragana tibetica community, Reaumuria soongorica-Salsola passerina community and Salsola passerina community, soil texture becomes coarser. In the Stipa breviflora-Stipa grandis community, the first ordination axis indicates the soil water gradient, and the second ordination axes explains hydrothermal coupling gradient. In the Prunus mongolica-Ulmus glaucescens community, the first ordination axis explains the soil pH gradient, along the order of Ulmus glaucescens-Prunus mongolica community, Prunus mongolica-Potentilla fruticosa community, and Potentilla fruticosa-Prunus mongolica community, soil pH value reduces. The second ordination axis explains soil structure gradient, along the order Prunus mongolica-Ulmus glaucescens community, and Prunus mongolica-Potentilla fruticosa community, the contents of silt and clay increase, and soil texture suggests a fine trend.

在珍珠猪毛菜-红砂群落,第一排序轴反映了土壤盐碱化梯度,沿着藏锦鸡儿群落—珍珠猪毛菜、猫头刺群落—珍珠猪毛菜、红砂群落序列,土壤盐碱化程度不断增强;第二排序轴则反映了土壤结构梯度,沿着藏锦鸡儿群落—珍珠猪毛菜、红砂群落—珍珠猪毛菜、猫头刺群落序列,土壤质地逐渐粗化;在短花针茅-大针茅群落,第一排序轴反映了土壤水分梯度,第二排序轴反映了海拔梯度上的水热组合梯度;在蒙古扁桃-灰榆群落,第一排序轴反映了土壤pH梯度,沿着灰榆、蒙古扁桃群落—蒙古扁桃、金露梅群落—蒙古扁桃群落序列,土壤pH值逐渐下降;第二排序轴主要反映了土壤结构梯度,沿着蒙古扁桃群落—灰榆、蒙古扁桃群落—蒙古扁桃、金露梅群落序列,土壤中粉粒、粘粒含量逐渐增加,土壤质地呈细化趋势。

In Salsola passerina-Reaumuria soongoriea community, the first ordination axes explains the salinization gradient. along the order of Caragana tibetica community, Salsola passerina-Oxytropis aciphylla community, and Reaumuria soongorica-Salsola passerine community, soil alkalization increases. The second ordination axis explains soil structure gradient, along the order of Caragana tibetica community, Reaumuria soongorica-Salsola passerina community and Salsola passerina community, soil texture becomes coarser. In the Stipa breviflora-Stipa grandis community, the first ordination axis indicates the soil water gradient, and the second ordination axes explains hydrothermal coupling gradient. In the Prunus mongolica-Ulmus glaucescens community, the first ordination axis explains the soil pH gradient, along the order of Ulmus glaucescens-Pnuius mongolica community, Prunus mongolica-Potentilla fruticosa community, and Potentilla fnuicosa-Prunus mongolica community, soil pH value reduces. The second ordination axis explains soil structure gradient, along the order Prunus mongolica-Ulmus glaucescens community, and Prunus mongolica-Potentilla fruticosa community, the contents of silt and clay increase, and soil texture suggests a fine trend.

在珍珠猪毛菜-红砂群落,第一排序轴反映了土壤盐碱化梯度,沿着藏锦鸡儿群落-珍珠猪毛菜、猫头刺群落-珍珠猪毛菜、红砂群落序列,土壤盐碱化程度不断增强;第二排序轴则反映了土壤结构梯度,沿着藏锦鸡儿群落-珍珠猪毛菜、红砂群落-珍珠猪毛菜、猫头刺群落序列,土壤质地逐渐粗化;在短花针茅-大针茅群落,第一排序轴反映了土壤水分梯度,第二排序轴反映了海拔梯度上的水热组合梯度;在蒙古扁桃-灰榆群落,第一排序轴反映了土壤pH梯度,沿着灰榆、蒙古扁桃群落-蒙古扁桃、金露梅群落-蒙古扁桃群落序列,土壤pH值逐渐下降;第二排序轴主要反映了土壤结构梯度,沿着蒙古扁桃群落-灰榆、蒙古扁桃群落-蒙古扁桃、金露梅群落序列,土壤中粉粒、粘粒含量逐渐增加,土壤质地呈细化趋势。

E. (P.001), which verified that after acupunctured head acu-points, the elas- ticity of the brain artery has been greatly improved and the tense brain artery is relaxed, the blood vessel dilatated, blood flow increased thus the condition of blood cireculation of patients has been improved. The brain tissue is well oxygenated, the brain cells around the focusis well nutriented, and finally speeds up the recovering of brain's function and the brain cell's metabolism.

验证了针刺头部腧穴治疗后能改善〓动脉的弹性,使其紧张度下降、血管扩张、血流量增加,从而改善了中风患者的脑部血液循环,提高了脑组织的氧分压,增加了病灶周围的脑细胞的营养,加速了中风患者大脑功能和脑细胞代谢的恢复。

The addition of formic acid inhibitted the growth of LAB at the early stage of the fermentation, decreased the production of lactic acid and the pH of the early stage of the silage and increased initially the growth of the yeast and mold but inhibitted the growth of mold after 5 days of ensiling.

结果表明:单独添加植物乳杆菌增加了乙酸生成量和总有机酸生成量,降低了乳乙酸比;单独添加戊糖片球菌减少了乙酸生成量和总有机酸生成量,提高了乳乙酸比;二者均延缓了pH值的下降速度。

An excessive concentration of power in the Kremlin that has wiped out regional autonomy and fostered corruption; The so-called peace in Chechnya has been won by handing control of the republic to a former rebel, Ramzan Kadyrov; the competitiveness of the non-oil economy has eroded sharped since the devaluation of 1998; The concept of manufactory for export scarcely exist, outside the arms industry; The long-dram-out Yukos affairs, which began in mid 2003 presaged not only an assault on property rights and the rule of law and also a resurgence of state control over, and interference in the economy.

第一,克里姆林宫的高度集权剥夺了地区的自主权同时也滋生了腐败问题;第二,所谓的车臣和平实际上是把共和执政权交给了昔日的车臣叛军首领卡狄羅夫;第三,俄国这个无油国家的竞争力已经从98年的货币贬值开始踱步下降;第四,除了武器出口,基本上没有制造业的出口;第五,从2003年中年开始的尤科斯事件,不仅预示了这是对个人所有权的侵害,而且还是对国家法律和管理权利产生了负面影响,同时也干涉了经济。

Secondly,based on the sense of money equilibrium and AO-test technique,this paper recalculates the degree of excess money,and finds that there exits greater degree excess money during 1979 to 2007,but the degree has been dropped greatly since 1990s.

从&超额货币&的内涵来看,其不仅包括执行流通手段职能的货币量,而且还应该包括执行贮藏等各种职能的货币量;第二是采用供求均衡意义上的&超额货币&程度的算法,在变量中引入制度及虚拟经济发展的因素,在方法中采用AO检验法对长期因素做了阶段性划分,并在此基础上运用协整检验法对我国的&超额货币&程度进行了测算,结果发现在1979年-2007年间,我国的确存在着较大规模的超额货币,但是,在20世纪90年代之后,我国的超额货币程度出现了较大幅度的下降;第三是采用阶段分析法对我国超额货币的引致原因进行了实证分析,检验结果显示,货币化、虚拟经济的发展和边际消费倾向的变化都在不同程度上造成了我国超额货币程度发生变化,其中:货币化在1979-1990年间和1991-2007年间对&超额货币&程度的影响方向是相反的,虚拟经济的发展与&超额货币&程度的变动具有反向的影响,货币结构的变化对&超额货币&程度的变动具有正向影响,而居民消费对&超额货币&程度在1979-1990年间无显著影响,但是在1990-2007年间有正向的影响;第四是对&超额货币&程度的变化对我国经济金融的影响进行了理论和实证分析,结果显示:&超额货币&程度的变化对我国的经济增长、物价和汇率的变动都有着较为明显的影响,其中,对物价和汇率的影响是正向的,对经济增长的影响在长短期是不一致的。

Diamonds began growth when "Jiangnan continent" combined to Yangtze craton, the growth and residence average temperature T〓 was about 1200℃; Diamonds were mutil-stages growth and interruption caused by temperature and pressure varied during Yangtze craton activities; Diamonds were etched when the magma did not erupt on the surface and form failed magma in mantle; during the later growth term T〓<1050℃, the type ⅠaA diamonds formed unclear and growth; Before the host magma erupted T〓<0.5Ma, T〓A<850℃, the type Ⅰb diamond formed unclear and growth; Few diamonds were brittle deformation during growth term, some were plastic deformation after growth; when the host magma erupted on the surface and weathered to alluvial deposit, diamonds surfaces formed green spots caused by irradiation, then most of green spots became to brown spots during a mid-temperature metamorphism; modern river reform it to alluvial deposit in the minute valley again.

在扬子地台&江南古陆&克拉通化时,金刚石开始生长,其生长与保存的平均温度T〓在1200℃左右;期间由于地台的活动,生长的温度压力条件发生了多次变化,使金刚石出现多次生长、停顿;夭折的母岩上侵活动使金刚石受到熔蚀作用;在金刚石形成的晚期,T〓值下降到1050℃以下,出现了另一次金刚石的生长期,在临近金刚石母岩上侵时T〓<0.5Ma,温度进一步降到850℃以下,使Ⅰb型金刚石得以保存;在金刚石形成期间还有过碎性变形发生;金刚石形成后部分样品经过了塑性变形;金刚石在上侵过程中,遭受了强烈的熔蚀;在母岩露出地表,形成沉积砂矿时,受到了放射性物质的辐照,先形成表层的绿色斑点、壳层,后经过中低温的热变质作用,大部分绿色转化为褐色;现代河流作用对沉积砂矿进一步改造,形成现在的细谷型砂矿。

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Shop assistant: Please check at the door.

店员:请您到门口柜台交费。

In the end, transportation of PAHs in the environmental matrix was preliminarily investigated and discussed according to PAHs data of soils and sediments from a certain region in Shanghai. The result indicated that there are two or more pathways on PAHs transportation in the environmental matrix.

最后,对上海特定地区内PAHs在环境介质中的迁移径途进行了分析讨论,结果表明上海市土壤和沉积物等环境介质中PAHs的迁移存在多种途径。

Quick stop! AIDS doctors while the side and say hello and colleagues mention a blood sample box, the Red Cross had sent blankets and so on, with patients有说有笑to go home.

快停车!防艾医生们一边招呼一边和和同事们提着血液采样箱,抱着红十字会送来的被子等,有说有笑地同患者往家走。