实施中的

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。

Human resource training mode is a kind of training management system, in which the training management process is the core. In this system, business enterprise according to actual circumstance of every employee to program and manage the training proceeds totally. Each training item, alone item and total training programming are all organizable and mutually contacting. The choice of each training item is supported by the system; the execution and management of employee training is to be placed in an organic and dynamic circulation in the system.

人力资源培训模式是以培训管理流程为核心的一种培训管理系统，在该系统中，企业根据实际情况对员工培训进行总体规划和管理，每一个单独的培训项目之间、单独的培训项目与培训总体规划之间都是相互联系的有机体；每一个培训项目的选择都是在系统的支持下进行的，培训的实施和管理在系统中处于一个有机的、动态的循环。

Prussia, depending on its powerful standing army, arose among the German states. The requirement of the more military expenditures and the new economic situation in the would led to Prussia's Physiocracy with the merchantilism together. In the implementation of this course, the character of the ownership system and manage management changed so that the agriculture developed a tendency to the capitalism.

普鲁士王国依靠强大的常备军在邦国林立的德意志中崛起，常备军庞大固定的军费开支的需求和已经形成的新的世界经济格局决定了王国制定的"重农主义"和"重商主义"并举的政策，在实施这个政策的过程中改变了土地所有制的性质和经营方式，使农业朝着资本主义的方向发展。

Sims and Saleh performed pin site care daily beginning 48 hours after the operation. In their study, they applied Orthox monolateral xators (Orthox Srl, Bussolengo–Verona, Italy)(58.4%), circular xators (19.7%), and the Shefeld Hybrid System (21.9%). Massage was used to release skin adhered to the pin. A cotton swab with normal saline or cooled boiled water was used to clean the pin site. Another cotton swab was then used to dry the pin site. Dressings were only applied if there was any exudate. Bathing with the leg submerged in water was discouraged. They found that 29% of the xators had noinfection (grade 0) according to the grading system of Saleh and Scott (Table 5). The remaining 71% of xators had an infection of one or more different grades. There were no grade 6 infections. They concluded that xators located on the femurhad the highest infection rate and that incidence of infection was 2.5 times greater for femoral xators in which corrections were performed (62.3%) than in those without corrections (24.5%). These observations, however, were based on half-pin care. We did not use half-pins or Schanz screws in any of our treatment groups.

Sims and Saleh在手术后48小时开始进行没人针孔护理，在他们的研究中，他们应用Orthox单臂外固定架(Orthox Srl， Bussolengo–Verona， Italy)（58.4%），环形外固定架（19.7%），Shefeld组合式外固定架（21.9%），按摩放松附着于钢针上的皮肤，蘸有生理盐水或凉开水的棉拭子用于清理针孔，另外一个棉拭子用于蘸干针孔，只有局部出现渗出是才应用敷料，阻止患者进行将带有外固定架的肢体浸入水中的洗浴方式，他们按照Saleh and Scott的标准发现29%的外固定架没有感染（0级），剩余71%外固定架有1个或者多个级别的感染，他们没有6级感染，他们得出结论：位于股骨的外固定架有最高的感染几率，而且实施矫形患者的感染发生率（62.3%）是不进行矫形患者感染发生率（24.5%）的2.5倍，但是，这些观察是基于半钉护理，在我们的任何一个治疗组中都没有应用半钉和Schanz螺钉。

The results show that: 1Strengthening the sportswoman's psychology training before the competition can remove the varieties of psychological conditions of nervousn...

研究结果发现：1赛前加强运动员心理训练能消除运动员各种紧张的心理状态。2运动员加强赛前心理训练，对稳定运动员的思想情绪，提高运动成绩，有直接的关系和影响，是竞赛成绩好坏的关键。3长期在运动员的训练或比赛中实施心理训练，可以培养运动员坚定、勇敢的品质，能有效提高运动员的机体适应能力。建议把在运动训练中突出心理训练的重要作用。

However, capital is managed still be in in our country start level, still exist on theory and practice a variety of errors:(1 ) go up in capital management guiding ideology, in thinking state-owned company assets recombines to trade with property right, appear " the pony pulls cart " the phenomenon can cause state-owned property prediction of a person's luck in a given year;(2) in process of executive capital dilate, corrupt big picture is fast, ignore the immanent quality that capital manages;(3) cut apart capital manages the immanent connection that manages with production, inspect capital to manage what manage at production for free more advanced management form;(4) manage capital regard as escape of debt useless debt " shortcut ", ignore capital structure optimize.

然而，资本经营在我国尚处于起步阶段，在理论与实践上还存在种种误区：（1）在资本经营指导思想上，认为国有企业资产重组与产权交易中出现的"小马拉大车"现象会导致国有资产流失；（2）在实施资本扩张过程中，贪大图快，忽视资本经营的内在质量；（3）割裂资本经营与生产经营的内在联系，视资本经营为游离于生产经营的更为高级的经营形式；（4）把资本经营当成逃债废债的"捷径"，忽视资本结构的优化。

Moreover, we can give a more embedded discussion to the reason of the failure of the Chinese traditional calendrical astronomy in the calendar reform in the late Ming Dynasty.

明末的历法改革首先在传统历法的范式内展开，而邢云路(1549-约1626)既是明末传统历法复兴过程中最为重要的人物，也是万历年间唯一一位有机会进入钦天监在传统历法范式内实施改历的民间传统历法家，因此对邢云路的天文历法工作进行研究可以让我们对明末的历法改革以及传统历法在其中的作用和表现有一个较为清楚的认识，也可以对传统天文学在明末改历中失败的原因进行更加深入的探讨。

Xing yunlu (fl. 1580-1621) was not only the most important person during the period of the revival of traditional calendrical astronomy in the late Ming Dynasty, but also the only civilian astronomer who had the chance to reform the traditional calendar in the official Astronomical Bureau of the Ming Dynasty from 1612 to 1621. By studying Xing Yunlu's calendrical classics, we can better understand the calendar reform and the action and represent of the traditional calendrical astronomy in the late Ming Dynasty. Moreover, we can give a more embedded discussion to the reason of the failure of the Chinese traditional calendrical astronomy in the calendar reform in the late Ming Dynasty.

明末的历法改革首先在传统历法的范式内展开，而邢云路(1549-约1626)既是明末传统历法复兴过程中最为重要的人物，也是万历年间唯一一位有机会进入钦天监在传统历法范式内实施改历的民间传统历法家，因此对邢云路的天文历法工作进行研究可以让我们对明末的历法改革以及传统历法在其中的作用和表现有一个较为清楚的认识，也可以对传统天文学在明末改历中失败的原因进行更加深入的探讨。

The finding of our research indicates that the different institutions of land create different incentive to the persons who engage in the agriculture. At the same time, the change of benefit space is caused by the movement of price and finical impacts on the activity of farmers.

分析的结果是，在农业生产中实施的不同土地制度对从事农业生产的人们形成不同的激励，而在农业生产和经营中推行的价格、财税制度变革又以形成的利益空间影响从事农业生产和经营的人们的积极性

The finding of our research indicates that the different institutions of land create different incentive to the persons who engage in the agriculture. At the same time, the change of benefit space is caused by the movement of price and finical impacts on the activity of farmers. Hence, the change of institution plays an important role in the agricultural economic growth after China' s reform and opening.

分析的结果是，在农业生产中实施的不同土地制度对从事农业生产的人们形成不同的激励，而在农业生产和经营中推行的价格、财税制度变革又以形成的利益空间影响从事农业生产和经营的人们的积极性，因此，制度变迁是中国改革开放后农业增长的决定性因素。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了