财务披露管理方式的维度观

财务披露是一个多维向量 ,其维度包括信息内容、组织形式、信息冗余度、信息置信度、披露者的解释、披露媒介以及披露时机。对该向量的任何一个维度施加影响 ,都会导致其发生某些变化 ,从而都属于财务披露管理活动。我国企业对财务披露的管理手段比较单一 ,倾向于直接操纵盈余数据。财务披露管理方式的多样化可以减少直接操纵盈余数据的行为 ,这对于改善我国目前存在的财务信息严重失真问题大有裨益。

从费伦的“四维度”读者观看电影《真实的谎言》

美国学者詹姆斯·费伦是修辞性叙事学的重要代表,文章以其“四维度”读者观为切口,兼以其对叙事的理解,对卡梅隆的代表作之一电影《真实的谎言》进行较为全面、动态的分析,希冀挖掘出文本中所涉及的价值观,从而对观众深入作品意义具有一定的参考价值。

习近平新时代思想政治教育实践观的维度探析

习近平新时代思想政治教育的科学实践观蕴含着马克思主义实践观,标志着思想政治教育从“人学”范式转向“实践”范式,既体现了新时代思政政治教育实践理论的丰富内涵,思想体系和实践要求,又指导着新时代思想政治教育实践活动不断进行改革创新。从社会实践维度、革命性维度和本体性维度三个方面来分析习近平新时代思想政治教育实践观维度,有助于更好地坚持思想政治教育实践活动的政治性和科学性。

词汇知识深度研究方法初探

初步梳理了词汇知识深度的不同理论和相应的研究方法,这些理论并不是相互排斥的,相反,它们从不同角度解释了词汇知识深度这一复杂、多维、渐进的结构。鉴于任何一种词汇测试方法都很难同时测出词汇知识深度的全貌,因而在研究词汇知识深度时,仅遵从某一理论,采用某种单一方法,看来值得商榷。连续体观和维度观是该领域最重要的两种理论。今后词汇知识深度研究比较理想的做法是将连续体观与维度观相结合,在一定时期内采用多种方法对学习者不同词汇知识维度进行多次测试,或对不同水平的学生同时进行多种词汇知识维度测试。这样,研究者在描述学习者词汇知识发展不同阶段的同时,才有可能进一步了解学习者词汇知识深度不同维度的特点,从而得出比较全面、客观的判断。

基于情绪图片的PAD情感状态模型分析

针对情感计算领域的情感描述和测量问题,系统分析了情感的范畴观和维度观在情感计算领域中的意义。采用传统的心理测量方法,通过分析人们对330张图片在16个情绪维度上的评分,综合评价已有心理学研究中所涉及的众多维度,构建了2维和3维情感空间,指出了3个维度的本质、对人类情感信息的表达精度和相应的命名方法。实验结果表明,情绪范畴在3个情感空间中可以很好地分离开来,而且它们在情感空间中的分布可以非常直观地展示出各个基本情绪范畴之间的关系。这一结果证明3维情感空间可以充分地表达和量化人类情感,是情感计算研究的基础。

Application of gray-tone difference matrix-based features of pavement macrotexture in skid resistance evaluation

This paper presents a method to characterize asphalt pavement macrotexture using the gray-tone difference matrix （GTDM）and discusses the potentials of the GTDM indicators for skid resistance evaluation.There are 37 field sites included in the data collection,which cover 6 types of asphalt pavement surfaces. The mean profile depth derived from 3-D macrotexture measurements （MPD3 ） has a significant relationship with the mean texture depth （MTD ）,which can be described by a logarithm model with R2 of 0.962.There is no significant linear relationship between the friction coefficient at a speed of 60 km/h （DFT60 ）and macrotexture indicators.A nonlinear model with British pendulum number （BPN ） incorporated can relate DFT60 to MTD or indicator fcon .A comparison with MTD shows that GTDM-based fcon has a potential to be a macrotexture indicator for skid resistance evaluation,which describes the general height difference and the average local height difference of pavement macrotexture. A relatively high fcon is helpful for improving asphalt pavement skid resistance.

The Rise of Islamic Values in Media： A Three Dimensions Analysis of Film Industry in Indonesia

This article focuses on the rise of Islamic values in media with concern to the film industry in Indonesia. In this nation, 88.22% of 254 million of the population are Muslims. However, this substantial quantity is burden some if Muslims have a lack of appreciation to history and are intellectually weak. In addition, cultural degradation due to the rapid changes in information ＆ communication technology diminishes moral and ethics of society. The growth of film industry in the Soeharto era which curb freedom of expression and media resulted in films which were more oriented to comedy, horror, and vulgar. The aims of this study specifically are： （1） to identify the film industry （macro） in the context of challenge of Indonesian Muslim in social and culture; （2） to analyze the political interests of film production company owner （meso） in his films; （3） to conduct textual analysis （micro） of two films which include Islamic values in the dialogues. Two films, Nagabonar Jadi 2 （Nagabonar Become 2） and Alangkah Lucunya Negeri lni （How Funny This Country ls）, were selected as samples for their contents that fearlessly criticize corrupt governance and promote integrity and good deeds. The three dimensions of critical discourse which was proposed by Norman Fairlough （1992） was used to evaluate the local film industry from the perspective of macro, meso, and micro. The macro-analysis found that Indonesian films act should be modified to keep up with modernized and recent trends in media and film industry. The meso analysis showed that competition between film companies are very though, however, film quality determines the popularity of the company in public. According to the company owner＇s agenda, Deddy Mizwar determines the quality of films produced, instead of quantity, as apriority. Thus, in post-reform era, the freedom of expression which enforced by the Act No. 9 of 1998, the company start producing Islamic films. Deddy Mizwar concerns for society are not only through the media but also political. He recently elected as the deputy governor of West Java province with the full support of an Islamic Party （Partai Keadilan Sejahtera）. The textual studies have found similarities of the Islamic values in the content of the two films which are tawaqal （trust and reliance on God） and Taqwa, the pursuit of knowledge, respecting for the elderly, and belief in the Hereafter.

Research on the Scientific Meaning of Rule of Law in China

Beyond the existing academic viewpoints, clarifying the scientific meaning of the rule of law in China in the binary interaction between subject and object is the prerequisite for reifying the rule of law in China from an abstract symbol to a logic in action. The subject dimension of rule of law in China subsumes the legal consciousness, self confidence, independence and self-improvement of the subject. The object dimension of the rule of law in China focuses the relation mode and governance pattern between right and power. In the dimension of time, the rule of law in China is the unification of history and reality of China model. In the dimension of space, the rule of law in China is committed to seeking the right to speech, governance, management and development from the perspective of globalization.

Three-dimensional integral imaging display system based on negative lens array

An integral imaging display system based on negative lens array in real mode is proposed in this letter. Compared with the conventional integral imaging system with positive lens array, the negative one has a huge advantage on viewing an- gle. The minimum viewing angle of the imaging display system based on negative lens array is the maximum viewing angle of the positive one with the same parameters. And the imaging display system based on negative lens army can en- hance the viewing angle to 180° with special parameters. Other parameters, such as resolution and depth-of-field, are the same in both systems. Another advantage is that the proposed imaging display system based on negative lens array can fill the image area gap between 0 and 2f The feasibility of our proposed method is experimentally proved.

Pattern transition of two-dimensional Faraday waves at an extremely shallow depth

In this paper, we experimentally investigate the pattern transition of two-dimensional Faraday waves at an extremely shallow depth in a Hele-Shaw cell. Several patterns of Faraday waves are observed, which have some significant differences in wave profile,wave height and wave length. It is found that, in a wide range of the forcing frequency f, there always exists a region of the acceleration amplitude A, in which there exist the so-called hysteretic jumps between different patterns of Faraday waves. All of these experimental observations could enrich our knowledges about the Faraday waves and would be helpful to the further theoretical studies on the related topic in future.

An effective description of a periodic one-dimensional hopping model

The periodic one-dimensional hopping model is useful for studying the motion of microscopic particles in the thermal noise environment. Based on the explicit formulations of mean velocity, mean first passage time and effective diffusion constant, a general N internal states or even infinite internal states model can be approximated by a one state model that retains the basic properties of the original process. This effective description aids the analysis of biochemical and biophysical problems. This effective description also implies that, to some extent, many processes can be well described by simple two-state models, or even one-state models.