比较

The study provides evidence that accounting amounts for firms applying IAS evidence less earnings management, more timely recognition of losses, greater value relevance of accounting amounts, and a lower cost of capital.

研究提供证据会计数量因为公司应用信息家电证据比较少的所得管理，损失的比较及时的承认，解释数量，和首都的比较低的费用比较很棒的价值中肯。

The proportion of freedom to necessity is decreased or increased, according to the point of view from which the act is regarded; but there always remains an inverse ratio between them. A drowning man clutching at another and drowning him, or a hungry mother starved by suckling her baby and stealing food, or a man trained to discipline who at the word of command kills a defenceless man, all seem less guilty—that is, less free and more subject to the law of necessity to one who knows the circumstances in which they are placed, and more free to one who did not know that the man was himself drowning, that the mother was starving, that the soldier was on duty, and so on.

一个先足落水的人，抓住另一个人，那人也要淹死了；或者，一个因为哺育婴儿而疲惫不堪的、饥饿的母亲，偷了一些食物；或者，一个养成遵守纪律习惯的人，在服役期间，遵照长官命令，杀掉一个不能自卫的人——在知道那些人所处的条件的人看来，似乎罪过比较小，也就是自由比较小，属于必然性法则的成分比较多；而在不知道那个人自己就要淹死、那个母亲在挨饿、那个士兵在服役等等的人看来，自由就比较多。

The main object of this research is to investigate synthesis of Cu23Cl Cu and CuO nanoparticles through electrospinning and heat-treated method The research is mainly focused on preparative parameter and the change of heat-treated temperature to form the nanoparticles inlaid in silicon fibers the shape and color change are dicussed First of all to prepare the Polyvinyl butyral and silica dioxide complex nanofiber by electrospinning and then to investigate different heat-treated temperature and reactive time to being an influence on the products The results detected by SEM XRD TEM EDS FTIR combined sol-gel process and electrospinning can prepare Polyvinyl butyral and silica complex nanofiber The experimental result is found when heat-treated temperature is 100~4750C it can produce Cu23Cl nanoparticles; Above 4750C~ 4900C it can produce Cu nanoparticles; Above 450~7000C it can produce CuO nanoparticles And the viscosity is lain between 20~40cp and the sol-gel process time is 3hr it can produce the thinner fibers The average diameter of the fibers are 107 88±21 01nm;Due to the nanoparticles inlaid in the silica fibers the thinner fibers can be inlaid the smaller nanoparticles so this is the result that the experiment is expected To calcine the complex fibers is to produce surface silica fibers contain Cu23Cl Cu and CuO nanoparticles due to surface plasma resonance it make the color of the fibers become yellowish green from light white green turn into the red nuclear finally As the experimental result to utilize sol-gel process combine electrospinning can produce porous silica fibers contain Cu23Cl Cu and CuO nanoparticles

本研究旨在探讨「利用放电纺丝和热处理法来合成Cu23Cl、Cu和CuO奈米粒」之研究，实验著重在制备参数与热处理温度变化对所形成的奈米粒镶嵌在二氧化矽纤维中的形态与颜色变化探讨。首先，利用放电纺丝法制备出聚乙烯醇缩丁醛及二氧化矽之奈米纤维，比较不同的热处理温度与反应时间的改变对产物生成产生影响，进而研究不同热处理温度和时间对生成奈米粒的影响。产物经由SEM、XRD、TEM、EDS和FTIR等仪器分析结果显示，结合溶胶-凝胶法(sol-gel process)和放电纺丝法可产生聚乙烯醇缩丁醛及二氧化矽复合奈米纤维。实验结果发现，若热处理温度在100~4750C下可得到Cu23Cl奈米粒，475~4900C 可得Cu奈米粒，450~7000C以上可得 CuO奈米粒。而黏度介於20~40cp间和溶胶-凝胶时间为3hr时，可产生直径比较细的纤维，纤维直径为107 88±21 01nm；且由於奈米金属颗粒镶嵌在二氧化矽纤维中，直径比较细的纤维，可以得到比较小的奈米金属颗粒，这与实验预期相符。而锻烧此复合物产生多孔的二氧化矽纤维并包含Cu23Cl、Cu和CuO奈米微粒时，由於表面电浆子共震关系，而使纤维颜色由淡白黄绿色变成黄绿色，再变红褐色。由实验结果得知，利用溶胶-凝胶法(sol-gel process)结合放电纺丝法和不同热处理温度，可产生Cu23Cl、Cu和CuO奈米粒镶嵌在二氧化矽纤维。

For gas flow past cylinder, the characters of flow field in different Mach number and Knudsen number condition were investigated, and especially for low Knudsen number cases, the results were compared with calculating results of Euler's equation. It showed that they are correspondent by comparing the characters of bow shock and wake. The convergence rates of different high resolution and implicit schemes were also investigated. The convergence behavior of the implicit WENO scheme developed in this paper is better than others. For gas flow past NACA 0012 airfoil, the calculating results were compared with results of experiment. It showed that the results of WENO scheme are of higher accuracy for the case with angle of attack.

在圆柱流场时，我们探讨不同马赫数且不同纽森数时的流场特性，并在低纽森数时，与那维尔-史托克方程式的计算结果比较，我们比较了弓形震波及尾流附近的特性，其结果是相当符合的，同时我们也比较不同高解析隐式算则的收敛历程，从收敛历程图可得到，本文发展出来的隐式WENO算则有较佳的收敛效果；在NACA 0012翼形的流场中，我们将与实验结果做比较，发现利用WENO算则计算的结果，对於具有攻角的流场，亦有相当高的准确度。

MethodsⅠMaximal electroshock seizure was adopted to analyse the relative of dose and effect, relative of time and effect, including maximal efficacy and potency of these five extractives in mice given by ig administration.ⅡMetrazol seizure test was used to compare seizure latency, anticonvulsant rate and mortality of mice with every extractives.ⅢPharmacodynamic parameters of five alcoholic extractives were assayed by means of Pharmacological Effective Method.ⅣUsing the model of seizure rats induced by penicillin localized injected in cortex,we studied the effect of extractives on seizure latency, frequency of epileptiform discharge, highest wave of hippocampus EEG(Recoded by RM6240C multichannel physiological signal collection and analysis recorde), the changes of convulsant behaviors and the latency of seizure.

方法①采用最大电休克惊厥模型，分析灌胃小鼠各药的量效和时效关系，比较其效价强度和效能；②采用戊四唑惊厥模型，比较ig小鼠各药的惊厥潜伏期、抗惊厥率和死亡率；③采用药效法，运用数学模式及参数来模拟各药在体内的药效动力学过程；④制备大鼠皮层定位注射青霉素点燃模型，采用RM6240C型多道生理信号采集处理系统记录脑电图，比较ig各药对痫性发作潜伏期及发作程度、痫性放电潜伏期、痫波发放频率及最高波幅的影响；⑤采用HPLC法测定海马区癫痫相关递质的含量，比较各药对Glu、Asp、Gly、GABA的影响。

In the application of comparative law, attention should be paid to the comparability, extensiveness and essential attributes of comparative objects.

在应用比较方法中，应当注意比较对象的可比性、比较的广泛性以及比较对象的本质属性。

Then, by making use of such concepts as public goods, exteriority, generation-crossing benefit equilibrium analysis, international economics of technology transfer and also after ethnics and economic analysis, it comes to the following conclusion: in order to response to such new challenge threatening the whole mankind as climate change issue, it is necessary to build a new country-crossing mechanism for international transfer of CSTs, which is based on market mechanism, controlled by the government and international organizations, and public departments and private department and all kinds of NGOs and NPOs involved.

从技术接受方方面看，存在的主要障碍有：基础原材料工艺比较落后引进方缺乏相关的技术人才外围的研发支持比较弱企业创新动力比较弱从技术供给方方面看，存在的主要障碍有：转让方害怕培养竞争对手而不愿转让先进技术先进技术的转让费比较高转让方对中国企业缺乏了解和信任最后是对气候有益技术国际转移新机制进行的研究。

On the 3 rd day after operation, compared with group C, the latency period and swimming distance of group O, group Hup extended further, while compared with group O,the latency period and swimming distance of group Hup shortened (P.05);Compared with group C, the extending degree of the latency period and swimming distance of group O decreased on the 7 th day after operation.

结果 术后1 d进行水迷宫测试，与C组比较，A组、O组潜伏期和游泳距离均延长(P.05)；术后3 d，与C组比较，O组、Hup组潜伏期和游泳距离进一步延长，而Hup组与O组比较，潜伏期和游泳距离均缩短(P.05)；术后7 d，O组与C组比较，潜伏期和游泳距离延长程度缩小。

On the other hand the effect of the wind on the gunnels may make it more difficult It is easier to jump in and out of the boat with low sides especially for an older person or when the boat is in deeper water, but it is also easier to fall over the side in a sudden jerk of the boat.

另一方面风的作用在gunnels 也许使它比较困难它比较容易跳跃进出小船与低边特别是为一个比较老的人或当小船是在比较深的水中，但它并且比较容易下跌在边在小船的一个突然的jerk 。

Although they are just sprats compared with the four large state-owned commercial banks, they have specific advantages, including that they have established the corporate governance with flexible operation, clarified their orientation in markets, set up a relatively effective stimulative system, and built up the innovative spirits.

相对四大国家银行，这些股份制商业银行明显处于比较弱小的位置，但又有自己的独特优势：基本上按照现代企业制度建立了比较完善的法人治理结构，有比较明确的市场定位，经营比较灵活，各自有一套比较有效的激励机制，具有一定的创新活力。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。