比较研究

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。

So FTL is used for wear-leveling and dynamic address mapping. Details are as follows:(1) Basic theory and development status in embedded file system are researched and various file system formats are compared.

具体工作如下：(1)研究了嵌入式文件系统的基本理论及发展现状，分析比较了目前各种流行的文件系统格式；研究了闪速存储器的基本理论及技术分类，分析比较了目前两大主流的闪速存储器技术。

This study investigates the prosodic realization of negation in Saisiyat, an endangered Austronesian language of Taiwan, and compares it to that of English.

本研究分析赛夏语的否定词的韵律结构，并和英文比较。本研究亦比较赛夏语和英语中的肯定句和否定句的韵律现象。

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。

The first part is the introduction, which generally introduces the research purpose and significance of this thesis, the summary of the financial pre-warning researches both home and abroad, and the research main contexts and research methods; The second part is the comparison on the financial pre-warning methods existent, which compares the different methods by categories, makes a further analysis on the limits of existent methods, and proposes the improve thoughts of this research based on that; The third part is the basic theory, which makes a summary of the referent theories exerted on the research, and exposit the comparing mechanism of the grey prediction theory and the artificial neural network method concise; The fourth part is the frame work of the model, which illuminates the research designs step by step, such as the definition of the financial crisis, the method of sample select, the select and definition of the pre-warning variables, and makes an exposition of the establishment procedures of the whole models at last; The fifth part is the financial pre-warning based on the theory of grey prediction and artificial neural network, which mainly demonstrate the model establishment in the concrete, dividing into four part to carry out the part of pragmatic research integrally, building of indexes system, establishment of BP neural networks, dynamic financial pre-warning and test, analysis on the pre-warning result; The sixth part is conclusion, which sums up the main results of the whole research, clarifies the innovative points, and makes a discussion on the limits and future study directions of the research in this thesis.

其中，第一部分为导论，总括性概述本文的研究目的与意义，国内外研究综述，以及本文的研究内容和方法；第二部分为现有财务预警研究方法剖析，通过对现有预警方法进行分类比较，进一步分析现有预警方法的局限性，并在此基础上提出本文研究的改进思路；第三部分基本理论，对本文研究中运用的相关理论进行扼要概述，并简要阐述灰色预测理论与人工神经方法的融合机理；第四部分为模型研究框架，逐步阐释模型对财务困境的界定，样本数据的选取方法，预警变量的选取与定义等各个部分的研究设计，并对整体模型的构建步骤进行简要阐述；第五部分为基于灰色神经网络模型的财务预警，主要论述动态预警模型的具体实现过程，分模型指标体系的建立，BP神经网络的建立，动态财务预警与检验，以及预警结果分析四个部分全面阐述本文实证分析过程；第六部分为结论，总结本文研究得到的主要研究结论，以及本文研究中的创新之处，并对论文的不足与后续发展研究进行探讨。

This article starts form carding the formation and development of the animations in the United States, Japan and Europe, in their respective national television animation style characteristics. In the second chapter, from the national culture, folk customs and ways, the character and geographical four conditions explore the United States, Japan, Europe, ethnic style animation in the film formation due to the dynamic; Chapter III trays to find the common aesthetic features of the Television Animation factors in United States, Japan, Europe, also this part describes the characters from four aspects, such as to find truthfulness, to find kind and so on. Chapter four is the key of this article, this part colludes several parts , such as film animation level, the way how animation to present to the concept of integrity, the character and language of the text character and so on . This end of this article is a summary of papers, down from globalization understanding of the vision of China Television Animation, the theoretical study of the ultimate goal is to practice creative services, what is more important is a comparative analysis, which received some of reference, identify China Television Animation and the gap between other countries, in order to learn from foreign advanced development of the film and television animation experience in the domestic film and television animation themes and concepts updates, in the localization of the close integration with the international on the road to the former OK, can have a more far-reaching significance.

论文首先从美、日、欧、中影视动画各自民族风格的特点出发，对其民族风格的形成与发展进行系统的梳理；进而在第二章中，从民族文化、民风民俗、民族性格和地域条件四个方面探究美、日、欧、中影视动画民族风格形成的动因；第三章是对美、日、欧、中影视动画的同质性因素进行比较，论文从启真、扬善、弘美、尚趣四个维度来寻求其共通的美学特征；第四章中外影视动画民族风格的异质性因素比较是本文的重点，也是论文的难点，这一章涉及到许多影视动画本体性的层面，拟从动画的观念品格、文本品格和行为品格三个方面进行把握、比较；最后一章是论文的总结，从全球化的视野下来认识中国影视动画，理论研究的最终目的是要为实践创作服务的，因而，论文更主要的是通过比较分析，从中获得一些借鉴性意见，找出中国影视动画和其他国家之间的差距，更好的学习国外影视动画先进的发展经验，以期对国产影视动画在题材和观念的更新上、在本土化与国际化紧密结合的道路上如何前行能够有更为深远的指导意义。

The paper reviews the development in the analytical theory of mechanical behavior of composites, pointing out the problems existed, presenting creatively the concept of yarn state, solving the descriptive problem of perform structure of any woven composites and laying the foundation for predetermining the elastic behavior of 3-d woven composites with computer. On the basis of yarn state, the relative cross section deformation theory is introduced, the yarn cross section deformation is studied, and the experiential formula is described in the paper on the basis of experiment. The crimping state of yarn is studied, the classical "straight warp view"is modified, and the crimp height value of crimped yarn is studied. At the same time, with shrinkage rate sine method, the paper proposes the idea which imitate the shape of crimped yarn. With the third power template curve, the paper describes the microgeometry structure of fabric, finding a brief and precise approach for the calculation of mechanical behavior of composites.

本文回顾了复合材料力学性能分析理论的发展，指出了存在的问题，创造性地提出了纱态概念，解决了任意结构机织复合材料预制件结构表征问题，进而为用计算机预报三维机织复合材料的弹性性能打下了基础；基于纱态概念，提出了相对截面变形理论，研究了纱线截面变形情况，在实验的基础上给出了纱线截变经验公式；研究了纱线屈曲状态，修正了传统的&地经纱直线论&，提出了以纱线缩率研究屈曲峰谷值的思想，同时以三次样条曲线拟合了纱线的卷曲形状，较好地描述了织物的细观几何结构，为复合材料力学性能的计算找到了一条既比较简便又比较精确的途径。

It was also found that the strength of FF specimen is close to the sumation of the strengths of FC and FS specimens with the same board thickness and screw spacing as FF specimen. As compared the test results with the research findings from Li [2]and Luo [3], It can be concluded that the failure mode of specimen is affected by both the sheathing thickness and the stud thickness. Different from this study, the failure mode of Li's test specimens is torsional-flexural buckling for most cases. The predicted values computed based on the AISI Specification seem to be conservative as compared to the tested values of FF specimens. Therefore, it is suggested that the effective length factor, K, can be taken as 0.5 to determine the wall stud assembly strength.

在三种不同试体组合分析时也发现，具外覆材支撑之立柱与外覆材受压内含支撑之立柱，两者之破坏强度相加，约等於具外覆材之墙体之破坏强度；试验结果与李岱真、罗浩之研究比较后，发现不同厚度之立柱与不同厚度之矽酸钙板之间束制关系明显影响强度之差异，且李岱真之试体破坏模式多为整体扭转-挠曲挫屈破坏，与本研究有较大差异；对於具外覆材之墙体与AISI预测值比较后，AISI规范预测值较保守，因此本研究有效长度系数建议采用0.5。

Same sex sexualities are a valuable and useful focus for such an inquiry because the developments in this area are under-researched though much debated, and so promise to offer insights applicable across the field of human rights and citizenship.

同性的性行为是研究上述问题的一个意义重大、非常有用的焦点，因为人们对这方面的发展争论比较多，但所做的研究比较少。对人权和性存在的研究能加深我们对人权和公民资格的理解。

China should emphasize on promoting export and expanding domestic demand simultaneously, namely "the inner and outer are both crucial"; China should learn from "Asian Four Tigers" to achieve growth by complying with comparative advantage in the main and to acquire competitive advantage on the basis of comparative advantage; On the basis of comparative advantage China should foster dynamic comparative advantage through government policies in limited industries which can upgrade the industry structure.

本文的系统性创新主要集中在第四章，创新成果主要表现为：首先，通过理论分析与实证研究相结合的方法，得出亚洲&四小龙&产业发展基本遵循比较优势的结论；其次，指出亚洲&四小龙&比较优势战略具有复合性特征，即在经济发展整体上遵循比较优势的基础上，在一定时期的特定产业范围内通过政府干预培育动态比较优势；再次，以1997年金融危机为契机，对政府干预程度与经济抗冲击能力之间的关系进行考察，提出政府干预应该适度，过度干预与&积极不干预&皆为不妥的观点。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。