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The empirical results in the dissertation indicate that:(1) In general, accounting earnings of listed companies show conditional conservatism during the period of 1998-2007;(2) In the three phases we define-introducing period(1998-2000), obviating period(2001-2006) and reapplication period(2007)-accounting conservatism varies in extent and shows an upward trend;(3) When observations in the year 2007 are tested alone, the dissertation finds out companies with fair value represent more conservative in accounting earnings than companies without fair value.

本文的研究结果表明:(1)总体上,在1998-2007年期间,我国上市公司的会计盈余具有条件稳健性;(2)在把研究期间分为公允价值应用的引(来源:AB9c2c9cC论文网www.abclunwen.com)入(1998-2000年)、回避(2001-2006年)和重新采用(2007年)三个阶段后,发现三个阶段的稳健性表现出阶段性特征,呈上升趋势;(3)对2007年上市公司样本的单独检验结果说明,存在公允价值变动损益的公司比不存在公允价值变动损益的公司,具有更强的会计稳健性。

In general,(1) price fixing and rationing regulations were ended too soon, before the output of peacetime goods had risen to a level high enough to absorb the accumulated purchasing power in the hands of consumers from their efforts in war production; thus, the slowness of reconversion from war production to peace production caused a short supply at a time of high demand;(2) the Allied exchanges, which had been controlled during the war, were unpegged in March 1919 and at once fell to levels revealing the great price disequilibrium between countries;(3) purchasing power held back during the war suddenly came into the market;(4) there was an expansion of bank credit because of postwar optimism;(5) budgets remained out of balance because of reconstruction requirements, reparations, demobilization expenses (as in the United States, Italy, and so on); and (6) production of peacetime goods was disrupted by revolutions (as in Hungary, Russia, and so on) or strikes (as in the United States, Italy, France, and so on).

一般而言(1)固定价格和配给的管理机制结束太早,和平时期商品的产量尚未上升到足以吸纳消费者们在军工生产中聚积在手中的购买力,这样,战时生产转换到和平时期生产的缓慢过程中,在一段时间内,产生了供给不足而需求旺盛。(2)战争期间,盟国的外汇兑换曾被人为控制,1919年3月,管制解除,一时之间,国家之间价格的失衡就显现出来。(3)战争期间被抑制的购买力突然涌入市场。(4)战后,乐观主义抬头,银行信贷扩张。(5)因为重建家园的需求、战争赔款、裁军花费,预算始终不能平衡。(6)和平时期商品的生产不断被革命或罢工(如美国、意大利、法国等等)所扰乱。

Throughout the test. The vertical position of the point of application relative to the horizontal surface is permitted to

整个测试期间应维持原来的受力点且受力维持在水平方向,在测试期间允许相关受力点的轴向位置到水平面的距离

Based on the production and supply of the coal industry in China, the capital construction projects and their investments in coal industry are investigated. Based on relative data from 1991 to 2000, a system dynamics model for coal suply and investment is formulated under the requitement of coal demand for building a well-off society in an all-round way. Meanwhile, policy analysis of investment for the throughput of state-owned colliery is made and the satisfied results are also obtained.

本文根据我国煤炭生产和供应的实际情况,对全国煤炭工业矿井基本建设项目及其投资情况作了调查,以1991至2000年之间的历史数据为依托,建立了全面建设小康社会期间煤炭需求作用下的全国煤炭生产供应系统动力学模型,并对全面建设小康社会期间国有煤矿供应能力开展了煤炭投资政策分析,取得了一些有意义的结果。

When Sinlaku hit Taiwan during September 12-15, 2008, the extremely torrential rain made Hou-Fong Bridge, located in downstream of Shi-Gang Dam, broken at around 6:50 p.m. on September 14, 2008. In this study, the case was applied to investigate the factors which resulted in the typhoon flood scour disaster and the disaster prevention mechanism, including the general scour of upstream and downstream river banks, the riverhead erosion and constriction scour, the free fall of broad-crested weir effect caused by water-pipe protection engineering, the disaster prevention and response of the bridge care and management unit, and the examination, timing and procedure of bridge block.

中文摘要本研究系以97年9月12日至15日强烈台风辛乐克侵袭台湾期间,所降下的超大豪雨造成位在大甲溪石冈坝下游后丰大桥於9月14日下午6点50分左右发生断桥事件为例,探讨台洪冲刷灾害成因与防灾应变机制,包含上下游河道之一般冲刷、河道向源侵蚀与束缩冲刷及位於桥梁上游约20公尺处之自来水干管保护工所产生宽顶堰跌水效应等影响,并检讨桥梁养护管理单位於断桥发生前防灾应变处置方式及台洪期间之巡查检测、封桥时机与封桥作业流程等等相关因应作为。

Demonstrators show their sign of protest as ROTC cadets parade at Ohio State University in May of 1970 during a ceremony in Columbus, Ohio during the Vietnam War.

示威者展示他们在5月作为后备军官训练队学员在俄亥俄州立大学期间签署的抗议游行,在美国俄亥俄州哥伦布市仪式在越南战争期间的1970年。

Inacademia, sabbatical leave can mean a break between terms during which professors stop teaching in order to focus on academic research.

在学术界,公休假可以表示学期间的休息,教授在此期间暂停教学转而关注学术研究。

According to the first verse of the book which bears his name, he flourished during the reign of Josiah, and on the basis of his utterances the majority of modern scholars date his activity prior to the reforms so rigorously inaugurated and promulgated after 621, the pictures of corruption and the approaching foe being most appropriately referred to the situation in Judah during the early years of Josiah and the Scythian invasion.

根据第一首诗的这本书带有他的名字,他蓬勃统治期间乔赛亚,并在此基础上,他的言论大多数现代学者的日期,他的活动之前的改革,以便严格宣誓就职并颁布后, 621 ,图片腐败和临近的敌人,被最适当的转介到的情况,在犹大最初几年期间,乔赛亚和scythian入侵。

In the meantime, the research of CTR makes clear, athenian Olympic Games is sessional 2004, TV and newspaper are the first selection media of the audience, and Beijing Olympic Games is sessional 2008, the first selection media of Chinese audience is TV and Internet.

同时,CTR的研究表明,2004年雅典奥运会期间,电视和报纸是观众的首选媒体,而2008年北京奥运会期间,中国观众的首选媒体是电视和互联网。

Thirdly, period of detention should be stipulated. Period of forensic psychiatry should not be counted as period of detention, and the period of forensic psychiatry should be used to setoff the term of imprisonment.

再次,应明确规定对犯罪嫌疑人精神病鉴定的期间,在对犯罪嫌疑人精神病鉴定的期间不计羁押期限的基础上,明确犯罪嫌疑人精神病鉴定的时间,应当能够折抵刑期。

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This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

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