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人口低密度地区公允价值应用现状及原因分析
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作者 张瑞琛 唐健 《中国乡镇企业会计》 2017年第11期16-17,共2页
2013年习总书记提出了"一带一路"战略构想,我国人口低密度区域的发展迎来了新的机遇。随着"一带一路"战略的不断推广与实施,我国人口低密度地区与其他地区的差距将会逐步缩小。而企业的发展离不开规范的会计行为,... 2013年习总书记提出了"一带一路"战略构想,我国人口低密度区域的发展迎来了新的机遇。随着"一带一路"战略的不断推广与实施,我国人口低密度地区与其他地区的差距将会逐步缩小。而企业的发展离不开规范的会计行为,以公允价值作为计量属性的现代财务会计模式在国际上越来越受重视,我国近些年多次修改会计准则,公允价值的运用也越来越多、越来越规范。随着经济大环境的发展,将会有越来越多的企业在会计计量中使用公允价值。本文主要根据2016年3167家沪深两市的A股上市公司年报中的数据来研究"一带一路"战略视角下公允价值在人口低密度地区的应用现状,并且根据公允价值的研究现状分析原因。 展开更多
关键词 一带一路 人口低密度 公允价值计量
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我国人口低密度地区企业发展现状分析
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作者 张瑞琛 唐健 《纳税》 2017年第26期141-141,共1页
"胡焕庸线"将我国划分为东西两部,该线以东属于我国人口高密度地区,以西属于我国人口低密度地区,人口低密度地区经济与人口高密度地区相比,比较欠发达。2013年习总书记提出了"一带一路"战略构想,我国人口低密度区... "胡焕庸线"将我国划分为东西两部,该线以东属于我国人口高密度地区,以西属于我国人口低密度地区,人口低密度地区经济与人口高密度地区相比,比较欠发达。2013年习总书记提出了"一带一路"战略构想,我国人口低密度区域的发展迎来了新的机遇。本文主要将2016年沪深两市的A股上市公司中,"一带一路"人口低密度地区的上市公司个数与全国上市公司的个数作对比,研究分析"一带一路"人口低密度地区的企业发展现状。 展开更多
关键词 “一带一路” 人口低密度地区 企业发展现状
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Factors Associated with Coronary Artery Disease in Young Population(Age≤40):Analysis with 217 Cases 被引量:4
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作者 Wei-xian Yang Zheng Yang +3 位作者 Yong-jian Wu Shu-bin Qiao Yue-jin Yang Ji-lin Chen 《Chinese Medical Sciences Journal》 CAS CSCD 2014年第1期38-42,共5页
Objective To investigate the relevant factors of coronary artery disease (CAD) in young people under 40 years of age. Methods The study population was 292 young patients accepting coronary angiography in Fuwai Hosp... Objective To investigate the relevant factors of coronary artery disease (CAD) in young people under 40 years of age. Methods The study population was 292 young patients accepting coronary angiography in Fuwai Hospital from July to December 2006, including 272 men and 20 women, with the mean age being 36.7±3.7 years. The diagnosis of CAD was made in the cases presenting ~ 50% stenosis in coronary lumen in coronary angiography. Based on the diagnosis, 217 patients (204 men, 13 women) were assigned to CAD group, and 75 (68 men, 7 women) to non-CAD group. Clinical data and metabolic characteristics of the patients were collected and analyzed using t-test, Z2 test, and multinomial logistic regression with SPSS 8.0 software. Results Most study subjects were current smokers (209/292, 71.6%), and more than half had body mass index (BMI)〉24 kg/m2 (230/292, 78.8%) and usually took high-fat diet (162/292, 55.5%). The proportion of heavy smokers (smoking history ≥10 years and t〉20 cigarettes per clay) were significantly higher in the CAD group than in the non-CAD group [20.7% (45/217) vs. 9.3% (7/75), P=0.015)]. Heavy smoking [odds ratio (OR), 1.89; 95% confidence interval (CI), 1.74-2.05], hypertension (OR, 1.56; 95% CI, 1.48-1.65), alcohol (OR, 1.37; 95% CI, 1.30-1.46), type 2 diabetes mellitus (OR, 1.37; 95% CI, 1.25-1.50), high-fat diet (OR, 1.35; 95% CI, 1.28-1.43), and BMI〉24 kg/m2 (OR, 1.09; 95% CI, 1.03-1.17) were factors related to CAD in the young patients (all P〈0.05). Total cholesterol (4.56_±1.46 mmol/L vs. 4.09_±1.00 mmol/L), low-density lipoprotein cholesterol (2.38±1.11 mmol/L vs. 2.14±0.63 rnmol/L), lipoprotein a (134.97±109.70 mg/L vs. 101.58±58.39 mg/L), uric acid (359.89_±100.09 μmol/L vs. 336.75±94.36 μmol/L), erythrocyte sedimentation rate (9.98± 12.19 ram/hour vs. 4.89_±4.92 mm/hour), high-sensitivity C-reactive protein (3.42±4.39 mg/L vs. 2.80±_3.77 mg/L) and Big endothelin-1 (1.41±1.50 fmol/mL vs. 0.77_±1.13 fmol/mL) in plasma were significantly increased in the CAD group compared with the non-CAD group (all P〈0.05). Conclusions Heavy smoking, hypertension, alcohol consumption, type 2 diabetes mellitus, high-fat diet and BMI〉24 kg/m2 were significantly related to CAD in patients aged ≤40, with heavy smoking presenting the highest OR. Metabolic syndrome and inflammation were also more common in young CAD patients than in non-CAD patients. 展开更多
关键词 young patient coronary artery disease relevant factors
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