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我国上市公司地理分部的重要性判断问题研究 被引量:1
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作者 聂萍 《财经理论与实践》 CSSCI 北大核心 2007年第5期92-95,共4页
由于企业跨行业、跨地区经营活动越来越普遍,对于如何确定地理分部问题就日益重要,特别是财政部于2006年2月15日发布了第35号《具体会计准则——分部报告》更是对地理分部披露提出了强制性要求。从实证分析的角度对多元化经营的上市公... 由于企业跨行业、跨地区经营活动越来越普遍,对于如何确定地理分部问题就日益重要,特别是财政部于2006年2月15日发布了第35号《具体会计准则——分部报告》更是对地理分部披露提出了强制性要求。从实证分析的角度对多元化经营的上市公司的地理分部的研究结果表明,在地理分部信息披露中存在着披露深度和广度上的均衡并出现了广义的地理概念,10%的重要性水平对于改善分部信息披露质量的作用是有限的。 展开更多
关键词 上市公司 地理分部 重要性
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分部信息披露的国际比较 被引量:2
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作者 陈国辉 王鑫 《东北财经大学学报》 2001年第5期20-22,共3页
分部信息披露能够弥补合并会计报表的不足 ,真实反映集团公司行业分部和地理分部的相关数据 ,从而有利于投资者做出正确的投资决策。本文通过分析美国、英国以及国际会计准则委员会对分部信息披露的规定 ,揭示我国目前分部信息披露的不... 分部信息披露能够弥补合并会计报表的不足 ,真实反映集团公司行业分部和地理分部的相关数据 ,从而有利于投资者做出正确的投资决策。本文通过分析美国、英国以及国际会计准则委员会对分部信息披露的规定 ,揭示我国目前分部信息披露的不足 ,从而对我国分部信息披露提出笔者的几点建议。 展开更多
关键词 分部信息披露 国际比较 中国 现状 集团公司 行业分部 地理分部
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分部信息披露的国际比较及启示
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作者 王鑫 《财会月刊(中)》 2005年第12期19-20,共2页
分部报告能够弥补合并会计报表的不足,应对公司的行业分部和地理分部的会计信息进行详细的披露。本文试图通过对美国和国际会计准则委员会在分部信息披露方面的规定进行分析,揭示目前我国分部信息披露方面的不足,并对我国在制定分部信... 分部报告能够弥补合并会计报表的不足,应对公司的行业分部和地理分部的会计信息进行详细的披露。本文试图通过对美国和国际会计准则委员会在分部信息披露方面的规定进行分析,揭示目前我国分部信息披露方面的不足,并对我国在制定分部信息披露的具体准则方面提出几点建议。 展开更多
关键词 分部报告 行业分部 地理分部
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分部信息的收集与披露 被引量:1
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作者 袁隆国 秦永和 《财会月刊》 1999年第6期34-35,共2页
关键词 分部信息 地理分部 产业分部 分部收入 营业利润 原则和方法 分部信息披露 确认资产 财务报告 分部报告
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分部报表:多元化企业信息披露的趋势
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作者 王利强 《山西财政税务专科学校学报》 1999年第6期30-32,共3页
关键词 分部报表 分部信息披露 多元化企业 分部报告 财务会计准则委员会 国际会计准则委员会 财务报表 行业分部 上市公司 地理分部
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Confirmation of the Record of the Serpent Eel, Ophisurus serpens (Family: Ophichthidae) from Mersin Bay (NE Mediterranean, Turkey)
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作者 Deniz Erguden Yusuf Kenan Bayhan +1 位作者 Sibel Alagoz Erguden Ayhan Altun 《Journal of Environmental Science and Engineering(B)》 2016年第11期523-527,共5页
A specimen of the serpent eel, Ophisurus serpens, with a total length of 190.2 cm was caught off the coast of Mersin (Incekum), Turkey on November 2014 during trawling. This manuscript presents the first digitized s... A specimen of the serpent eel, Ophisurus serpens, with a total length of 190.2 cm was caught off the coast of Mersin (Incekum), Turkey on November 2014 during trawling. This manuscript presents the first digitized specimen of O. serpens from the Mersin Bay (northeastern Mediterranean), and hence, confirms the presence of the species in the northeastern Mediterranean despite a suspicious previous report, possibly mistaken with Echelus myrus, of the species from Yumurtahk Bay. Remarks on the morphology and geographical distribution of the species in the Mediterranean Sea, Turkey are given. 展开更多
关键词 Generalized extreme value distribution ozone selection of variables.
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An Integrated and Layered Architecture for Location-Aware Computing 被引量:1
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作者 MALinbing ZHANGXinchang TAOHaiyan 《Geo-Spatial Information Science》 2005年第2期144-147,共4页
This paper gives an overall introduction to the basic concept of LAC(location-aware computing) and its development status, puts forward an integrated location-aware computing architecture which is useful for designing... This paper gives an overall introduction to the basic concept of LAC(location-aware computing) and its development status, puts forward an integrated location-aware computing architecture which is useful for designing the reasonable logical model of LBS(location-based service). Finally, a brief introduction is conducted on a LAC experimental prototype, which acts as a mobile urban tourism assistant. 展开更多
关键词 spatial information service location-aware computing location-based service
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Spatial Distribution of Archaeological Sites in Lakeshore of Chaohu Lake in China Based on GIS 被引量:1
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作者 GAO Chao WANG Xinyuan +1 位作者 JIANG Tong JIN Gaojie 《Chinese Geographical Science》 SCIE CSCD 2009年第4期333-340,共8页
There are about 19 Neolithic Age sites and 120 Shang-Zhou dynasties sites in the western lakeshore of Chaohu Lake,Anhui Province,China.Based on sites data,topographic data,drainage maps,administrative maps and SPOT5 r... There are about 19 Neolithic Age sites and 120 Shang-Zhou dynasties sites in the western lakeshore of Chaohu Lake,Anhui Province,China.Based on sites data,topographic data,drainage maps,administrative maps and SPOT5 remote sensing data,spatial analysis methods were introduced into the archaeology of Chaohu Lake Basin with Geographic Information System(GIS).The spatial analysis methods include:1) Point Density Analysis with density model to acquire the shift of the sites;2) Distance Analysis to reveal the spatial structure of the sites;3) 3D Analysis based on Digital Elevation Model to get micro-geomorphologic features of the sites;and 4) Buffer Analysis to discover the relationship between the sites and rivers.The results indicate that the archaeological sites spread from the western lakeshore of Chaohu Lake gradually to the northwest,later to the south,and then symmetrically spread.Controlled by productive forces and other factors,ancient people preferred to reside in those places near water,or in plain and fertile land,which resulted in linear and decentralized distribution of the sites,and presented such disciplines as river valley directivity,terrace directivity and soil directivity.This paper indicates that the distribution of archaeological sites was influenced earlier by natural elements and later by human elements in the study period.The research is important for the integration of GIS and archaeology. 展开更多
关键词 archaeological site Geographic Information System spatial analysis Chaohu Lake
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Green design horizon, hand-painted rendering performance techniques to explore
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作者 Yong JianHua 《International Journal of Technology Management》 2014年第9期13-15,共3页
Green design horizon, explore the hand-painted rendering performance techniques,from conception to take as, composition distribution, global and local processing, local expansion method, the performance of rendering a... Green design horizon, explore the hand-painted rendering performance techniques,from conception to take as, composition distribution, global and local processing, local expansion method, the performance of rendering and other aspects of analysis and propose countermeasures. Accumulation of professional material for designers and nutrients at the same time, raise awareness of the environment, space and natural understanding, To improve the aesthetic horizon, hand-painted rendering green design and students ability to innovate education is of great significance. 展开更多
关键词 Green design renderings HAND-PAINTED Innovation performance
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Geographical Space Distribution of China's Oil and Gas Industry:Characteristics and Drivers
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作者 胡健 焦兵 《Journal of Resources and Ecology》 CSCD 2014年第1期68-73,共6页
Here, the geographical space distribution of the oil and gas industry in China is comprehensively investigated using the overal Moran’s I index and local Moran’s I index. We found that China’s oil and gas industry ... Here, the geographical space distribution of the oil and gas industry in China is comprehensively investigated using the overal Moran’s I index and local Moran’s I index. We found that China’s oil and gas industry development from 2000 to 2010 has a differentiated geographical space distribution upstream (extractive industry) but not downstream (reifning industry). To analyze upstream and downstream states a spatial econometrics model (SEM) was used to identify inlfuential factors resulting from the spatial concentration of the oil and gas industry. An external effect is the key factor promoting the spatial concentration of the upstream industry in China;governmental economic policy is another important factor. 展开更多
关键词 oil and gas industry resource endowment external effect geographical space distribution
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