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浅析财务报告分析 被引量:3
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作者 李海燕 《中小企业管理与科技》 2012年第31期89-89,共1页
随着我国市场经济的发展,资本市场得到了前所未有的发展,随之是社会的各方面对于资本信息的掌握要求的加剧,因此作为一种反应市场经济发展的重要工具,财务报告分析已经成为财务管理的一种重要的方法,而且它必然也会成为人们了解财务信... 随着我国市场经济的发展,资本市场得到了前所未有的发展,随之是社会的各方面对于资本信息的掌握要求的加剧,因此作为一种反应市场经济发展的重要工具,财务报告分析已经成为财务管理的一种重要的方法,而且它必然也会成为人们了解财务信息的一种手段。 展开更多
关键词 财务报告分析产生与发展作用意义
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可持续发展报告的目标设定研究 被引量:4
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作者 叶丰滢 黄世忠 《财务研究》 CSSCI 2023年第1期15-25,共11页
本文从主要使用者、报告范围和报告作用三个维度出发,对比分析了国际财务报告可持续发展披露准则(ISDS)、欧洲可持续发展报告准则(ESRS)以及GRI可持续发展报告准则(GRI准则)这三大代表性可持续发展报告准则设定的可持续发展报告目标的... 本文从主要使用者、报告范围和报告作用三个维度出发,对比分析了国际财务报告可持续发展披露准则(ISDS)、欧洲可持续发展报告准则(ESRS)以及GRI可持续发展报告准则(GRI准则)这三大代表性可持续发展报告准则设定的可持续发展报告目标的合理性及其背后的原因。本文的研究表明,ISDS和GRI准则的主要使用者群体和报告范围高度互补,ESRS则自成一体,可视为前两者的集成。为了实现可持续发展报告所秉承的敬天爱人、从善向善的初心使命,准则制定机构必须淡化股东至上主义治理模式,采纳利益相关者至上主义治理模式,既要披露具有财务重要性的可持续发展信息,以满足投资者和其他市场参与者评价企业价值受环境和社会影响的信息需求,也要披露具有影响重要性的可持续发展信息,以满足所有利益相关者评价企业环境影响和社会影响的信息需求。唯有如此,才能构建名副其实的可持续发展报告准则体系,推动联合国可持续发展目标和《巴黎协定》的实现,促进经济、环境、社会的全面、和谐与永续发展。 展开更多
关键词 可持续发展报告 主要使用者 报告范围 报告作用 股东至上主义 利益相关者至上主义
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OBSERVATION ON THE THERAPEUTIC EFFECT OF ACUPUNCTURE IN THE TREATMENT OF POSTOPERATIVE HEMIPLEGIA
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作者 包飞 张云祥 《World Journal of Acupuncture-Moxibustion》 2004年第1期3-5,共3页
Objective: To observe the therapeutic effect of acupuncture in the treatment of hemiplegia resulted from craniocerebral operation. Methods: A total of 40 cases of postoperative hemiplegia patients were randomly and ev... Objective: To observe the therapeutic effect of acupuncture in the treatment of hemiplegia resulted from craniocerebral operation. Methods: A total of 40 cases of postoperative hemiplegia patients were randomly and evenly divided into treatment group and control group that were respectively treated with acupuncture plus conventional therapy (anti-inflammation, intracranial pressure-lowering and alimentotherapy) and conventional therapy. Results: After treatment, the therapeutic effect for raising myodynamia of the paralyzed limbs in treatment group was significantly superior to that of control group (upper limb P<0.01, and lower limb P<0.05). Conclusion: Acupuncture can effectively facilitate the recovery of the paralyzed limb in patients undergoing cerebral surgical operation. 展开更多
关键词 Postoperative hemiplegia Acupuncture therapy Craniocerebral operation
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An Empirical Study on Interaction in EFL Classrooms in Middle Schools in Western Areas of China
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作者 WEI Jing JIANG Yu-hong 《Sino-US English Teaching》 2013年第9期665-675,共11页
Interaction in EFL (English as a foreign language) classrooms has received much attention in recent years However, little research exists that has investigated interaction in Chinese EFL classrooms. To bridge this g... Interaction in EFL (English as a foreign language) classrooms has received much attention in recent years However, little research exists that has investigated interaction in Chinese EFL classrooms. To bridge this gap, the current research investigates interaction in EFL classrooms in middle schools in China in terms of: (1) the amount of teacher talk and interaction; (2) the type of teacher questions and teacher feedbacks; and (3) the amount and forms of meaning negotiation. The data set include observation records and observation reports of 140 naturally occurring lessons in middle schools in China. The findings reveal that there is not much interaction in EFL lessons in middle schools in western areas of China, which is shown by class time dominated by TTT (teacher talking time), teacher questions and feedbacks that do not encourage students' responses and very little negotiation of meaning Possible causes are analyzed, and implications of this research for EFL teaching in China, teacher development and further research are also discussed 展开更多
关键词 teacher-student(s) interaction student(s)-student(s) interaction teacher questions teacher feedback negotiation of meaning
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Shifting Goal Posts: The Interplay Between Political Advertisements and Editorial Slants in Newspapers During Elections
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作者 Lyton Ncube 《Journalism and Mass Communication》 2013年第12期786-796,共11页
Advertising revenue is generally regarded as the lifeblood of the mass media since it largely contributes to the financial fortunes of both commercial and so-called public media houses. There is a consensus among poli... Advertising revenue is generally regarded as the lifeblood of the mass media since it largely contributes to the financial fortunes of both commercial and so-called public media houses. There is a consensus among political economy scholars that gives advertisers power over media content. It has also been argued that advertisers usually do not associate with ideological enemies. This research therefore sought to find out whether political advertisements especially, during election time, influence media content and whether political advertisers do not associate with media houses they are not ideologically compatible with. During election times, political parties also become big advertisers and newspapers together with broadcasting media compete to get advertisements from political parties so as to boost their financial fortunes. The research focused on the March 29, 2008 Zimbabwe harmonised elections with Network Guardian News a Kwekwe based privately owned community newspaper being used as a case study. This study utilised critical discourse analysis on purposively selected newspaper stories published during the period under study; while in-depth unstructured interviews with editors, reporters from the newspaper and politicians were also conducted to gather information. The findings revealed that in spite of the pro-ZANU-PF Network Guardian News newspaper carrying both MDc and ZANU-PF advertisements, its editorial stance remained hostile to the MDC-T party. 展开更多
关键词 political advertising political marketing editorial content political economy 2008 Zimbabweanelection
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Clinical analysis of 28 children suffering from intracranial hematoma and multiple injuries following traffic accidents 被引量:2
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作者 李江山 程成 江勇豪 《Chinese Journal of Traumatology》 CAS 2004年第6期378-379,共2页
Objective: To evaluate the result of diagnosis and treatment of intracranial hematoma and multiple injuries caused by road traffic accidents. Methods: Twenty-eight patients, aged from 1 to 14 years, receiving cranioto... Objective: To evaluate the result of diagnosis and treatment of intracranial hematoma and multiple injuries caused by road traffic accidents. Methods: Twenty-eight patients, aged from 1 to 14 years, receiving craniotomy and other surgical treatments were retrospectively reviewed. Results: Among the 28 cases, 23 cured with the recovery rate of (82.3)%, 2 had a sequel of moderate disability, and 3 died from severe brain injury, hemorrhagic shock, and other visceral complications. The clinical sympotoms and signs were severe and perplexing. The major characters included: severe head injury, usually combined by multiple injuries, and easy of access to missed diagnosis and misdiagnosis. Conclusions: The occurrence of infection is high after traffic accidents as a result of depression of humoral and cellular immunity, long-term bed rest, and fractures of limbs. Hence, on the basis of maintaining vital signs, the management of primary wound is essential to reduce infection and underlying death. In addition to the management of brain injury, concurrent injuries should also be highlighted so as to reach a good result for their patients. 展开更多
关键词 CHILDREN Traffic accidents Wounds and injuries Intracranial hemorrhage traumatic
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