论会计的本源——美国“安然”事件的启示

美国"安然"事件后一系列会计作假的财务丑闻说明,通过财务上的弄虚作假构造业绩,来达到获取高额收益的目的,损害所有者的利益,是经营者最基本的常见的运作方式;也说明企业财会制度和财务监督存在漏洞与缺陷.

The State of Geological Sciences in the USSR by the Mid-Twentieth Century

The November 1948 open session of the Institute of Geological Sciences AS USSR was previously unknown,in contrast to the August 1948 session of VASKhNIL.The publication of the transcript of the session of geologists is based on the original verified transcript from the Geological Institute and the Archive RAS.It presented reports on the main scientific directions of geology:stratigraphy,the Quaternary geology,lithology,geotectonics,petrography and petrology,mineralogy and geochemistry,and the geology of ore and coal deposits.This thick book details all the Q&A sessions,discussions of theories,methods,and practice among the leading Soviet geoscientists.The session and its resolution describe the situation and development of geology in the USSR in the mid-twentieth century as well as the collateral impact of the Lysenko affair on the earth sciences in the USSR.

A Comparative Study of the L2 Pragmatic Competence of University Students in Hong Kong and the Chinese Mainland:The Contributions of Sociocultural Context and Linguistic Proficiency

This study investigates the differences in pragmatic competence between Hong Kong and Chinese mainland university students.Participants included 19 native speakers of English,115 Chinese mainland students,divided into those who had spent time abroad in an English-speaking country(CM A)and those who had not(CM NA),and 97 Hong Kong students,divided into those from an English-medium secondary school(Hong Kong EMI)and those from a Chinese-medium school(Hong Kong CMI).Linguistic proficiency was measured by a C-test,and pragmatic competence by a Metapragmatic Knowledge Test,an Irony Test and a Monologic Role Play.Group scores were compared using ANCOVAs to control for differences in proficiency.The results point to a continuum of pragmatic competence—EMI>CMI>CM A>CM NA—reflecting the groups’access to English in real-life contexts.The differences between the Hong Kong groups and the Chinese mainland groups were clearest in those tests measuring processing capacity(i.e.,Irony Response Time and the Monologic Role Play).CM A,but not CM NA,performed as well as the Hong Kong groups on measures of metapragmatic awareness.The results are discussed in terms of Bialystok’s(1993)distinction between analyzed representation and control of processing.

The Introduction of the Idea of the Hypothetical Magellanica Continent into China during the Seventeenth Century

The idea of the hypothetical Magellanica Continent(Terra Australis Incognita)was introduced into China by the Jesuit missionaries during the seventeenth century.While not accepted by the Chinese government,it was affirmed and transmitted to the public by a few Chinese scholars,including Feng Yingjing,Cheng Bai'er,Zhang Huang,Xiong Mingyu,Xiong Renlin,You Yi,Zhou Yuqi,Jie Xuan,Wang Honghan,and Ye Zipei.Most of them communicated closely with the Jesuit missionaries,and several even helped the missionaries compose the maps.The concept was updated progressively by Matteo Ricci,Giulio Aleni,Johann Adam Schall von Bell,Francesco Sambiasi,and Ferdinand Verbiest.Chinese scholars copied the missionaries'relevant maps and textual introductions without much modification.However,they paid little attention to advancements in the idea,and many of them circulated outdated knowledge.It was not until the middle-and late-nineteenth century that Chinese scholars reexamined the correctness of this hypothetical continent.

罗马字官话圣经译本的拼写系统:《新约全书》和《约翰福音书》拼写比较

《新约全书》和《约翰福音书》反映的是不同的拼写形式,前者所采用的是内地会系统,而后者采用的则是威妥玛系统。两书的声母、韵母和声调在拼写上有差异,说明它们源自于不同的拼写系统,如《新约全书》只有一套舌尖前声母ts、ts‘、s;而《约翰福音书》多出一套舌尖前声母tz、tz‘、ss。-h在内地会系统是入声标记;在威妥玛系统却是音值标记。内地会系统有5个调位;而威妥玛系统只有4个调位,入声派入其余四声。

Identification of Heterogeneity of Social and Economic Environment of Land Uses in China

The robust principal component analysis （RPCA） is a technique of multivariate statistics to assess the social and economic environment quality. This paper aims to explore a RPCA algorithm to analyze the spatial heterogeneity of social and economic environment of land uses （SEELU）. RPCA supplies one of the most efficient methods to derive the most important components or factors affecting the regional difference of the social and economic environment. According to the spatial distributions of the levels of SEELU,the total land resources of China were divided into eight zones numbered by Ⅰ to Ⅷ which spatially referred to the eight levels of SEELU.

让生活更美好

如果和人聊起投资理财的话题,不少投资者不约而同地会提出这样的问题:“现在,买什么股票会涨?”的确,许多人会把理财简单地理解为追求资产的增值,甚至仅仅是投资炒股,赚钱赢利已经诠释了其价值所在。然而,理财的要义绝不仅仅如此,它的内涵其实更为丰富和深刻。理财首先是一种规划,它将贯穿我们的一生,并且在每个人人生的不同阶段,其理财的重点也各有侧重。

石油巨头的自我革命

石油公司已经得出结论,必须在新兴的电池领域竞争中发挥作用,但缺乏内部技术专长让它们无法发挥作用.廉价可再生能源的兴起开始颠覆全球化石燃料公司的底线.这就是为什么最初它们中的很多公司本能地会与新奇的技术作斗争.现在,越来越多的公司则开始转变策略,争相利用风能和太阳能来实现盈利,原因就在这里.

Polygynous Mating System and Behavioural Reason of Black Crested Gibbon (Nomascus concolor jingdongensis) at Dazhaizi,Mt.Wuliang, Yunnan,China

The field research on five black crested gibbon groups, recently performed at Dazhaizi, Mr. Wuliang, Central Yunnan, China, showed that all groups in the local population consisted of one adult male, two adult females and 2 - 5 sub-adults, juveniles and itfants. The mean group size was 6.2 in August 2003 and 6.4 in August 2005. Two subadult males disappeared from their natal home range and three newborns were given birth in Group 3 （G3） and G4 during this study. The two adult females in G1, G2 and G3 gave births and/or carried babies but at different times. There was no aggressive or dominating behaviour observed between the two adult females. One floating female was first seen in G3＇s territory on April 15, 2005. The two resident females interrupted her duet with adult male and chased her. We did not observe adult male chased this floating female and she left G3＇s territory 10 days later. Sub-adult males often kept distance with the family, and they often sang solo bouts in their natal territory before they dispersed. The sub-adult males and females dispersed from natal territory and two adult resident females rejected the third one, which might were the reasons why the black gibbon groups were polygyny in Dazhaizi.

Regional Disparity and Convergence of China's Inbound Tourism Economy

Comprehending regional characteristics and influencing factors of China＇s inbound tourism economy is im- portant to make effective policies that will help inbound tourism develop harmoniously and shrink regional disparity. This paper studied the regional disparity and convergence of China＇s inbound tourism economy during 1996-2008 with the methods of a-convergence, club convergence and r-convergence. The results indicate that 1） inbound tourism receipts per capita （ITRPC） of the whole country, the eastern, central and western regions presented the rapid increasing trend; 2） ITRPC of the whole country was characterized by convergence; 3） the eastern region presented club con- vergence, but the central and western regions did not show this trend; 4） the star-hotel levels and investment in fixed assets for the tourism industry per capita had a same trend to growth rates of ITRPC, promoting inbound tourism de- velopment, and there was no difference among the 31 provinces （municipalities） in the mainland of China; 5） but the proportion of employed persons in the tourism industry accounting for total population and the proportion of the terti- ary industry accounting for GDP had a reversal trend to growth rates of ITRPC, shrinking the provincial disparity in inbound tourism economy, and there were differences between the developed provinces and the developing provinces. Based on these analyses, we put forward some suggestions for the developing provinces to speed up inbound tourism economy.

Shrinking greenery： Land use and land cover changes in Kurram Agency, Kohi Safid Mountains of north-western Pakistan

Deforestation and other Land Use and Land Cover(LULC) changes, driven by variety of physical and anthropogenic factors, have altered the mountainous environment. Mountains around the world including northern and north western belts of Pakistan are highly sensitive to deforestation and other LULC changes, which have profound impacts on various sectors of bio-physical and socio-economic systems. Assessment of LULC changes has high significance for protection, conservation and monitoring mountainous environment. The present study is an attempt to assess the landscape changes with particular reference to forest cover depletion in Kurram Agency located in the north western mountain belt of Pakistan. For detailed comparative analysis the study area has been divided into three sections, which coincide with the present administrative divisions of the Agency, i.e., Upper,Lower and Central Kurram. Temporal span of this study covers four decades. In this study, land use map of 1970 and land sat satellite imageries of 1987, 2000 and 2014 were used as spatial data sets. The images were processed and classified into six LULC classes through geospatial packages and change detection maps were prepared for each division and time period.Findings of the study reveal two trends in the four major LULC categories. Forest and rangeland have shrunk, on average, by 15% and 7.5% respectively while, bare soil and rocks outcrops have expanded by 89% and agriculture land by 7.2% in Kurram agency.The water bodies and snow cover have minor fluctuation in its land area. Major causes of shrinking greenery is attributed to high influx of Afghan refugees and high energy demand of growing population. However, with outflow of the refugees from Kurram agency the general trend in forest cover has reverted and deforestation rate has slowed down.

Urban Green Space, Uneven Development and Accessibility: A Case of Dalian′s Xigang District

This study examines the socio-spatial context of uneven development and the residential accessibility of green space in Dalian of Liaoning Province, China. The social fairness was analyzed with a community scale as the basis. We combined social scientific methods with a GIS method using a behavior accessibility model from the perspectives of fairness of urban green space allocation based on social geography, geographic information science, management science and many other related discipline theories. The results show that: 1) Most of the urban green space distribution presents an unbalanced phenomenon, and it does not match with the population distribution; 2) We found some differences in the accessibility of the population with different attributes and opportunities to use and enjoy the urban green spaces, mainly due to: the dual social and spatial attributes of the residents and the serious stratum differentiation generated were the internal causes; the residential space differentiation and the pursuit of economic and real estate development were the direct causes; and unreasonable planning, in regard to the fact that government policies did not give consideration to efficiency and fairness, was also an important factor.

Quality Evaluation and Its Application to Surface Water Ecosystem Based on Maximum Flux Principle

Based on the maximum flux principle(MFP),a water quality evaluation model for surface water ecosystem is presented by using self-organization map(SOM) neural network simulation algorithm from the aspect of systematic structural evolution.This evaluation model is applied to the case of surface water ecosystem in Xindu District of Chengdu City in China.The values reflecting the water quality of five cross-sections of the system at different developing stages are obtained,with stable values of 1.438,2.952,1.86...

Point-of-Interest Recommendation in LocationBased Social Networks with Personalized Geo-Social Influence

Point-of-interest(POI) recommendation is a popular topic on location-based social networks(LBSNs).Geographical proximity,known as a unique feature of LBSNs,significantly affects user check-in behavior.However,most of prior studies characterize the geographical influence based on a universal or personalized distribution of geographic distance,leading to unsatisfactory recommendation results.In this paper,the personalized geographical influence in a two-dimensional geographical space is modeled using the data field method,and we propose a semi-supervised probabilistic model based on a factor graph model to integrate different factors such as the geographical influence.Moreover,a distributed learning algorithm is used to scale up our method to large-scale data sets.Experimental results based on the data sets from Foursquare and Gowalla show that our method outperforms other competing POI recommendation techniques.

Analyzing and Pondering on the Regulation of Urban Construction Land Expansion

Along with the economic development and the acceleration of urbanization,urban construction land expands rapidly in China,and has resulted in a series of socio-economic problems.This article summarized the major points of controlling the unchecked and rash expansion of construction land in the academic circle,and analyzed the problems of regulating the expansion of construction land from three aspects.First,this article analyzed the relationships between socio-economic development and urbanization from the historical viewpoints,and pointed out that the expansion of construction land is a historical phenomenon which will be surely appeared in the development of human race.Second,the authors utilized two-sector model to analyze the importance of urbanization in the socio-economic development from the academic angles.At last,the authors utilize four-quadrant model and bidrent curve model to analyze the influence that brought by the strict control of construction land expansion.Through analysis,this article drew some conclusions.First,the expansion of construction land is a phenomenon which will surely appear in the social development.It is impossible to accomplish the national modernization on the basis of dualistic structure between urban and rural areas.Second,under the function of rent gradient gap,strict control of construction land expansion will not only obtain the anticipated effects,but also cause a series of socio-economic problems,such as land-levying contradiction,the appearance of limited property right house,and being dependant on lease instead of expropriation.Third,unreasonable policies and governmental behaviors are the roots of the unchecked and rash expansion of urban construction land.Based on these conclusions,this article proposed that three transformations should be realized to regulate the unchecked and rash expansion of construction land:transfers from quantity regulation to quality regulation,from direct regulation to indirect regulation,and from single-measure regulation to multi-measures regulation.

A behavioral ecology approach to traffic accidents:Interspecific variation in causes of traffic casualties among birds

Birds and other animals are frequently killed by cars,causing the death of many million individuals per year.Why some species are killed more often than others has never been investigated.In this work hypothesized that risk taking behavior may affect the probability of certain kinds of individuals being killed disproportionately often.Furthermore,behavior of individuals on roads,abundance,habitat preferences,breeding sociality,and health status may all potentially affect the risk of being killed on roads.We used information on the abundance of road kills and the abundance in the surrounding environment of 50 species of birds obtained during regular censuses in 2001 2006 in a rural site in Denmark to test these predictions.The frequency of road kills increased linearly with abundance,while the proportion of individuals sitting on the road or flying low across the road only explained little additional variation in frequency of road casualties.After having accounted for abundance,we found that species with a short flight distance and hence taking greater risks when approached by a potential cause of danger were killed disproportionately often.In addition,solitary species,species with a high prevalence of Plasmodium infection,and species with a large bursa of Fabricius for their body size had a high susceptibility to being killed by cars.These findings suggest that a range of different factors indicative of risk-taking behavior,visual acuity and health status cause certain bird species to be susceptible to casualties due to cars.

LAND USE CHANGE AND ITS SOCIO-ECONOMIC DRIVING FORCES UNDER STRESS OF PROJECT IN OLD RESERVOIR AREA——Case Study of Linshui Reservoir Area of Dahonghe Reservoir in Sichuan Province

The old reservoir areas built in 1950s- 1970s left behind many socio-economic problems, because of the administrative backward migration and little migration fund, and all these problems would be tied to land. Based on interviewing with peasant households, combining land use survey and socio-economic statistical index, this paper analyzed land use change and its corresponding driving forces in Linshui reservoir area of Dahonghe Reservoir. Results showed that land use change in the reservoir area was mainly embodied on low-lying land submergence and migration requisition land. The former changed the land use patterns, and the latter mainly reconstructed original land property and made land over-fragmented. Cultivated land per capita was 0.041ha in this area, below the cordon of cultivated land per capita enacted by FAO. Currently, there were still 30.25% of peasant households being short of grain in trimester of one year, and there were 35.27% of people living under the poverty line. The conditions of eco-environmerit in Linshui Reservoir Area were worse, and healthy and sub-healthy eco-environment accounted for less proportion, composed of green belt around the reservoir area and paddy field ecosystem, and economic forest and orchard ecosystem, respectively. The stress of the reservoir project was macroscopic background to analyze the driving factors of land use change, and real underlying diving factor of the land use change in the area was the change of cultural landscape under the stress of reservoir project. The rapid increase of population was the key factor to induce the change of man-land relationship in the reservoir area, the low level of rural economy was the crucial factor to decide how migrants input for production, and the belief of migrants, influencing the land use patterns in a certain extent, was the inducing factor to keep land use stable. The low-lying submergence and infrastructure construction accompanied the reservoir project were leading factors driving land use change in the area, while changes in land use patterns, after the reservoir being built, were the responses of peasant households＇ behaviors to land use change.

Influencing Factors for Formation of Urban and Rural Spatial Structure in Metropolis Fringe Area——Taking Shuangliu County of Chengdu in China as a Case

With rapid urbanization process, the pace of urban sprawl has been quickened and most metropolises have ex-perienced expansions in leaps and bounds in suburbanization, which has greatly changed the urban and rural spatial struc-ture of the metropolis fringe area. In this paper, Shuangliu County is taken as a case, since it is a typical fringe area of Chengdu Metropolis. Based on Landsat TM images of Chengdu City and Shuangliu County obtained in 1985, 2000 and 2004, characteristics of urban and rural spatial structure in Shuangliu County were analyzed, such as core-periphery spa-tial structure and some obvious integration trends. Then the influencing factors for the formation of urban and rural spatial structure were identified, including some natural, social, economic and political factors. According to the discussion of this paper, Shuangliu County is undergoing a key transition and reform period. Its formation of urban and rural spatial structure was affected not only by such common factors as the location, natural background, industrial transition, migra-tion, etc., but also by some unique factors such as city planning and policy guidance, which played an important role in accelerating its uneven spatial structure. The understanding of the role of the influencing factors would be useful for car-rying out spatial management and development planning of metropolis fringe area.

An Introduction to An English-Chinese Dictionary and A Portuguese-Chinese Dictionary Views on the Language and Society in Canton Area From Two Unpublished Official Collative Dictionaries Compiled in the 18th Century

An English-Chinese Dictionary （ 咭唎国译语, Ying Ji Li Guo Yi Yii） and A Portuguese-Chinese Dictionary （播时都噶礼雅话, Bo Lti Duo Ga Li Ya Hua） are reckoned as the coUative dictionaries compiled by the Office of Interpreters and Translators （会同四译馆, Hui Tong Si Yi Guan） in Qianlong time （1748）, Qing dynasty. There is only one original manuscript of these books gathered and preserved by the Palace Museum. In the present paper, we intent to introduce the significant value and detailed information of these two official collative dictionaries from social background, process of compilation, and stylistic basis of the book. Meanwhile, we will primarily work out the phonetic principles between Canton dialect and foreign languages also indicate the dialect characteristics after clarifying the faults and errors. The present paper may supply with a rudimentary knowing and resource to the realm of ＂Canton English＂ and ＂Canton Portuguese＂, even to the social status and Chinese dialect in Canton area for certain period. Detailed and specific research, especially for A Portuguese-Chinese Dictionary, still lies for future discovery.

Analyzing Land-use Change in Farming-pastoral Transitional Region Using Autologistic Model and Household Survey Approach

Land change science （LCS） strives to understand and model land-use change, which will further advance the understanding of multiple issues in the socio-ecological systems. Based on GIS/RS techniques, autologistic model, and household survey method, this study investigated major land use changes and their causes from 1978 to 2008 in Uxin Banner （county-level）, Inner Mongolia in China and then developed an understanding of the relationships between household livelihood and land-use pattern. Results showed that cultivated land increased from 1988 to 2000, and leveled offafter 2000. Built-up land increased stably for the period 1978 2008. The change of grassland and bare land differed among the three periods. From 1978 to 1988, grassland increased by 23.3%, and bare land decreased by 20.48%. From 1988 to 2000, bare land expanded by 1.7%, but grassland declined by 1.3%. From 2000 to 2008, an increase in grassland area by 1.8% was observed, but a decrease in bare land area by 9.0% was witnessed. The autologistic models performed better than logistic models as indicated by lower Akaike Information Criterion （AIC） values. Factors associated with human activities significantly correlated with the change of cultivated land, forest land, grassland, and built-up land. The produce prices and extensive cultivated land use are major issues in the farming area. This study suggests that completing land circulation systems and maintaining the stability of price are effective solutions. By contrast, reclamation and overgrazing are major concerns in the pastoral areas. Implementing environmental policies effectively, transferring population out of rural pastoral areas, and developing modem animal husbandry are effective ways to address these issues.