修订后的国际会计准则“分部报告”与原国际会计准则的比较

财政部１９９８年对我国的股份有限公司提出了编制“分部营业利润和资产表”附表的要求。而作为对合并会计报表的必要补充，分部报告早就在国际上得到了广泛的应用。如国际会计准则委员会在１９８１年就公布了“按分部报告财务信息”，并于１９９７年对其作了修订。下面，...

An Examination of the Traits of Successful Entrepreneurs in Hong Kong： The PAST Model

Entrepreneurs have a unique status in Hong Kong, who are seen as world leaders in building and developing its economy. These entrepreneurs constitute a majority of businesses and employ a significant part of the population, thus, they are vital for the economy of Hong Kong. This research looks into and studies this phenomenon to evaluate the various components of the success of these entrepreneurs and to draw conclusions that will benefit the educators, the legislators as well as the new entrants who wish to become entrepreneurs. By interviewing Hong Kong entrepreneurs, it has been found that the main source of entrepreneurial success in Hong Kong is of very complex origin. The Hong Kong＇s entrepreneurs seem to succeed, when they are able to blend the best qualities of the East and the West. Based on the research outcomes, the perceptions, achievements, strategies, and traits （PAST） model has been developed to assist Hong Kong entrepreneurs in the future.

A Contrastive Study of the Speech Act of Apologies An Empirical Study of Chinese Apologies Based on Face-Negotiation Theory

Based on some insights from face-negotiation theory and through discourse completion test （DCT）, analyzing the frequencies of apology choice and compared with the research results of the Cross-Cultural Speech Act Realization Project （CCSARP）, this paper addresses itself to exploration of the impact of face concept on pragmatic features of Chinese apologies and the dynamic relations between social parameters and the apologetic strategies. The data for this study are elicited from an open-ended DCT questionnaire and analysis of frequencies of apology strategies. The concept of Chinese face and understanding of the conflict as well as its processing mode of seeking harmony make Chinese apology behavior more concerned with the recovery of estrangement relationships, and the apology strategies are used for the purpose of compensating for the face losses of the offenders. An apology will transfer emotional information to each other, to shift the focus of the conflict, quell conflicts, and ease relationships. The parameters of power and social distance have impact on the choice tendency of Illocutionary Force Indicating Devices （IFID）, self-supportive, and other-supportive strategies.

Is ＂Happy Worker＂ More Productive

The hypothesis ＂happy productive worker＂ states that happy employees, whose needs are satisfied in their workplace, have greater performance than unhappy employees. Therefore, the purpose of this research is to examine empirically the effects that job satisfaction and well-being at work generate on the individual job performance, investigating the moderating role that the components of the organizational structure play in this relationship. To achieve the main objective, some secondary objectives were proposed： （1） test the predictive effect of well-being, satisfaction, personal, and professional variables on individual performance; and （2） test the moderating effect of the components of the organizational structure in the relationship among well-being, satisfaction, and individual job performance. This research originates of a consolidated statement for the business society, but very few empirical studies. This way, the hypothesis consisted in the components of the organizational structure will positively enhance the relationship among well-being at work, job satisfaction, and individual job performance. The final sample consisted of 134 participants, of a clinical laboratory and of federal court of justice. For the development of the questionnaire, four instruments were used; one for each construct. The proposal has four relationship variables and the statistical procedure used to test this hypothesis was multiple linear regressions. Considering the hypothetical theoretical model presented, personal and professional variables are predictors of job performance; thus, these variables were also included as independent variables. The results of the regression model showed that the variables ＂age＂, ＂well-being at work＂, ＂job satisfaction＂, and ＂components of organizational structure＂ are responsible for explaining 64% of the variance of the variable criteria and individual job performance The moderating role of the variable ＂components of organizational structure＂ was also observed, because its inclusion increased the explained variance of the dependent variable. After all the discussions developed, the two main contributions appear： （1） the predictive effect of well-being at work in relation to performance and （2） identifying the moderating effect of the components of the organizational structure.

Development and Innovation of College English Curriculum Evaluation Models

Teaching evaluation is an important and essential part of teaching, is an important means of detecting teaching effect. The traditional way of teaching evaluation only concerned with results of student learning, which is not conducive to reforms of English teaching methods and content. Our school s implemented English curriculum evaluation method combining formative assessment and summative assessment, which reflects the times, openness and flexibility of English teaching, but help to improve the overall quality of students, greatly promoting the reform of English teaching and development.

Exploration on Reform of Ideological and Political Theory Examination in College

The ideological and political theory course exam in new era is an important part of the ideological and political theory teaching and important means to improve the effectiveness of teaching. In this paper, the author took a careful analysis of drawbacks and its causes of Universities traditional test, made a systematical summary of the combination of our school programs and 05 teaching practice of ideological and political theory course examinations of the Reform and effectiveness, and pointed out the problems of the Examination Reform and Development direction.

Generation of Flat Supercontinuum in a Single-mode Optical Fiber with a Convex Chromatic Dispersion Profile

A single-mode optical fiber with a convex chromatic dispersion profile is proposed for generating a flat supercontinuum(SC).The fiber has normal dispersion and the dispersion parameter D(λ,z) is a convex function of wavelengths.It is shown from the numerical results that the chromatic dispersion,the flatness of the dispersion curve and the pump conditions have significant effect on SC generation.A flat and broad SC without strong residual pump component can be obtained when the pump wavelength is set in the vicinity of the wavelength at which the fiber has small normal group-velocity dispersion(GVD) and small dispersion slope.The fiber with a smaller normal GVD,a flatter dispersion profile and a higher nonlinear coefficient are more suitable for broad SC generation.

High-Precision Direct Method for the Radiative Transfer Problems

It is the main aim of this paper to investigate the numerical methods of the radiative transfer equation. Using the five-point formula to approximate the differential part and the Simpson formula to substitute for integral part respectively, a new high-precision numerical scheme, which has 4-order local truncation error, is obtained. Subsequently, a numerical example for radiative transfer equation is carried out, and the calculation results show that the new numerical scheme is more accurate.