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旅游景区价格形成基础和定价原则的探讨 被引量:10
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作者 欧阳泉 《价格月刊》 北大核心 2003年第3期30-31,共2页
一、景区价格的形成基础 景区作为旅游产品,其一方面表现为如同地貌或自然景观、气候资源、水资源、动植物资源等自然资源一样的外在特征,另一方面又表现为物质客体所蕴涵的人文资源的一些特征。要开发和维护这些景区,离不开劳动和资本... 一、景区价格的形成基础 景区作为旅游产品,其一方面表现为如同地貌或自然景观、气候资源、水资源、动植物资源等自然资源一样的外在特征,另一方面又表现为物质客体所蕴涵的人文资源的一些特征。要开发和维护这些景区,离不开劳动和资本的投入,这些构成了景区价格的主要成本,景区的收费应不得低于这个界限。除此之外,景区的价格形成还受以下几种因素影响。 展开更多
关键词 旅游景区 价格形成机制 中国 旅游产品 市场原则 价相符原则 社会利益原则
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话语有效的基本原则
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作者 彭兰玉 《湘潭大学社会科学学报》 2001年第3期150-152,共3页
话语是人们口头、书面语言活动的结果 ,话语是否有效与信息编码的要求有关 ,也与编码者有关。从编码的角度上说 ,语言形式所表现的意义和内容都有合质的要求 ,而且要适量 ,适量不等于简化语符 ,也不等于多多益善。从编码者的角度上说 ,... 话语是人们口头、书面语言活动的结果 ,话语是否有效与信息编码的要求有关 ,也与编码者有关。从编码的角度上说 ,语言形式所表现的意义和内容都有合质的要求 ,而且要适量 ,适量不等于简化语符 ,也不等于多多益善。从编码者的角度上说 ,善预测与善选择与否是衡量语言把握能力的重要因素。 展开更多
关键词 话语 信息编码 语言形式 原则 适量原则 有效性 基本原则
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重症超声培训的思考:基于CPVAP原则的模块化培训与基地培训模式
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作者 曾学英 何伟 +4 位作者 秦瑶 王小亭 晁彦公 康焰 尹万红 《中华内科杂志》 CAS CSCD 北大核心 2024年第11期1052-1058,共7页
随着重症超声应用日益广泛, 合理规范的培训越来越重要。现有重症超声培训多以短期培训为主, 培训内容多、时间短, 学员的重症医学基础与学习能力差异大, 培训后对所学掌握不一, 不论是超声图像获取抑或临床解读及应用。因此提出基于CPV... 随着重症超声应用日益广泛, 合理规范的培训越来越重要。现有重症超声培训多以短期培训为主, 培训内容多、时间短, 学员的重症医学基础与学习能力差异大, 培训后对所学掌握不一, 不论是超声图像获取抑或临床解读及应用。因此提出基于CPVAP(clinical analysis, protocol, view, approach and practice-workflow)理念的体系化培训方案, 将培训内容拆解为基础理论和技能入门培训、技能标准化练习、技能强化练习、基于视觉积累的判读和解读训练、基于标准案例的诊疗决策训练五个模块, 匹配与之适应的基地培训新模式, 以基地为承载, 以重症超声三维立体虚拟演示系统为依托, 以阶梯化培训课程体系为核心, 以学员、培训师与基地培训保障人员为主要要素, 以培训机制为运行保障, 探索未来重症超声培训的发展方向。 展开更多
关键词 重症超声临床应用与培训及原则 重症超声培训 基地培训模式
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小学儿童对虚假话语间接意义的理解 被引量:7
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作者 缪小春 《心理科学》 CSSCI CSCD 北大核心 1995年第2期65-69,84+127,共7页
探讨了小学儿童对隐含在虚假话语中间接意义的理解特点。结果发现:(1)一年级儿童不能理解虚假话语的非字面意义,三年级儿童才基本上能够理解。(2)小学低年级儿童不能理解虚假话语的间接意义的主要原因是他们不能根据话语与事实... 探讨了小学儿童对隐含在虚假话语中间接意义的理解特点。结果发现:(1)一年级儿童不能理解虚假话语的非字面意义,三年级儿童才基本上能够理解。(2)小学低年级儿童不能理解虚假话语的间接意义的主要原因是他们不能根据话语与事实不符和说话者知道事实真相来判断说话者说虚假话语的有意性和推论隐含的意义。部分原因可能在于他们没有意识到说话者了解事实真相,因而不知道说话者是故意使用虚假话语的。 展开更多
关键词 儿童语言 语言理解 间接意义 交谈的原则
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从语用学角度浅析《触龙说赵太后》 被引量:1
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作者 连莲 《科技信息》 2009年第35期162-162,175,共2页
《触龙说赵太后》是西汉刘向著作中《战国策》中的一篇经典故事。主人公赵国左师公触龙步步为营巧妙的说服赵太后,让长安君到齐国做人质,解救赵国于危难之中。本文运用语用学的违反合作原作的理论,Leech的modesty maxim和格林的质原则... 《触龙说赵太后》是西汉刘向著作中《战国策》中的一篇经典故事。主人公赵国左师公触龙步步为营巧妙的说服赵太后,让长安君到齐国做人质,解救赵国于危难之中。本文运用语用学的违反合作原作的理论,Leech的modesty maxim和格林的质原则来分析整篇文章,从而能够看出触龙说话的精妙之处。 展开更多
关键词 《触龙说赵太后》 违反合作原作的理论 MODESTY MAXIM 质原则
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基于能量网络理论的分布式供能系统分析 被引量:15
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作者 葛海麟 陈皓勇 +2 位作者 文俊中 曾永浩 华栋 《电力自动化设备》 EI CSCD 北大核心 2017年第6期34-40,共7页
基于炯用传递理论,经过理论分析及推导得到炯用在线(管)路中的普遍化传递规律,建立炯用在线(管)路中的传递分析理论。为了证明能量网络理论的正确性及实用性,基于能量网络理论对某个分布式供能系统进行建模、分析及计算,并将计算所得结... 基于炯用传递理论,经过理论分析及推导得到炯用在线(管)路中的普遍化传递规律,建立炯用在线(管)路中的传递分析理论。为了证明能量网络理论的正确性及实用性,基于能量网络理论对某个分布式供能系统进行建模、分析及计算,并将计算所得结果与系统实际运行数据进行对比验证。结合炯用在线(管)路中的传递分析理论,对该分布式供能系统进行炯用传递分析,从做功能力损失的角度对系统的节能潜力作出判断,验证"能质匹配"原则在分布式供能系统中的重要性。 展开更多
关键词 [火用]传递 能量网络 分布式供能系统 节能潜力 标幺制 “能匹配”原则
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如何进行采购成本管理 被引量:3
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作者 余舒源 《物流科技》 2004年第6期43-45,共3页
在物资企业中,企业的采购资金占最终产品销售额的40%-60%,这意味着在采购成本上减少不大的比例,就会对利润产生不小的影响,其增加利润的效果要远远大于在其他方面采取的措施。所以,科学地进行采购成本管理成了物资企业管理的重要内容。
关键词 物资企业 采购成本 ABC层次系统 订购数量与时间 数量折扣 三多三少原则 比价原则
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大学英语课堂教学导入的实践探索与思考 被引量:1
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作者 宋萍 《中国西部科技》 2009年第12期103-104,106,共3页
大学英语课堂教学导入在整个教学过程中占有非常重要的地位。本文着重阐述了课堂导入的作用;分别"质""量""度"三个方面总结了导入的原则;详尽分析了导入的四个步骤;并结合本人的教学实践和经验提出五种... 大学英语课堂教学导入在整个教学过程中占有非常重要的地位。本文着重阐述了课堂导入的作用;分别"质""量""度"三个方面总结了导入的原则;详尽分析了导入的四个步骤;并结合本人的教学实践和经验提出五种大学英语课堂教学导入的方法。 展开更多
关键词 英语教学 课堂导入 ”“量”“度”原则
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The didactic principles and their applications in the didactic activity
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作者 Esi Marius-Costel 《Sino-US English Teaching》 2010年第9期24-34,共11页
The evaluation and reevaluation of the fundamental didactic principles suppose the acceptance at the level of an instructive-educative activity of a new educational paradigm. Thus, its understanding implies an assumpt... The evaluation and reevaluation of the fundamental didactic principles suppose the acceptance at the level of an instructive-educative activity of a new educational paradigm. Thus, its understanding implies an assumption at a conceptual-theoretical level of some approaches where the didactic aspects find their usefulness by relating to value principles. This situation expresses in fact focus on the formative side specific to the process of didactic communication. Therefore, the understanding of the didactic principles emphasizes concrete modalities of completing the educational activities. 展开更多
关键词 theinnovation the didacticprinciplespedagogical/didactic principles the conceptual understanding the methodologicalnormativity the characteristics of the didactic principles the functions of the didactic
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Conceptual Proposal of a Facility Design for Accommodating Minipigs for Pharmaceutical and Radiopharmaceutical Research
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作者 Elizabeth B. F. Lainetti Luiz Augusto C. Passos +1 位作者 Carlos R. J. Soares Nanci do Nascimento 《Journal of Civil Engineering and Architecture》 2016年第8期881-887,共7页
The use of Animal House Facilities of IPEN-CNEN/SP (Nuclear and Energetic Research Institute-National Nuclear Energy Commission/SP, Brazil) has provided rats and mice with controlled sanitary quality for research an... The use of Animal House Facilities of IPEN-CNEN/SP (Nuclear and Energetic Research Institute-National Nuclear Energy Commission/SP, Brazil) has provided rats and mice with controlled sanitary quality for research and quality control in the production of radiopharmaceuticals lots, produced at IPEN, following rules of CONCEA-Brazilian National Council for Animal Experimentation Control and approved in CEUA (Ethics Committee on the Use of Animals), before they are sent to hospitals and clinics spread out in Brazil, for use in nuclear medicine. The production and the supply of high quality laboratory animals have fundamental importance for the accomplishment of vanguard scientific research, with reproducibility and universality. The quality of those animals depends, largely, on the available facilities for their production and lodging, to assure the demanded sanitary control and animal's welfare, in agreement with the ethical principles that control the activity. Therefore, the facilities design is of vital importance so that the mentioned requirements can be reached. Nevertheless, pigs and miniature pigs have gained importance as large animal models in medicine. With their size, organ capacity, and physiology resembling in several aspects that of humans, pigs are well suited for preclinical experiments and long-term safety studies. Minipigs will be used for preclinical testing of radiopharmaceuticals and assays radioactive materials for cardiac tests. This paper describes the premises and preliminary activities that have been performed at IPEN for the design of new Animal House Facilities dedicated to keeping minipigs taking into account fundamental aspects such as: animal's welfare, sanitation, genetic, in agreement with the ethical principles that control the activity and environmental concerns. 展开更多
关键词 Research animals minipigs HOUSING FACILITY design conceptual proposal.
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Quality oriented value and performance drivers
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作者 Roland Jochem Dennis Geers 《Journal of Modern Accounting and Auditing》 2010年第10期52-63,共12页
The quality endeavors of an organization, like other enterprise activities, must be oriented towards the economic principles. This approach gives a way to many organizations to question the extent to which the quality... The quality endeavors of an organization, like other enterprise activities, must be oriented towards the economic principles. This approach gives a way to many organizations to question the extent to which the quality management contributes for the overall business success and to pin point the areas where particularly a high value or performance can be created in order to attain the maximum possible economic benefits out of quality management systems. Without including the answer of this question in the decision making process, the resources can not be allocated optimally for the quality purpose. Quality management activities create variety of effects that indirectly contributes towards the economic success and thus increase the company and stakeholder value. A closer look at the quality management philosophy reveals eight major principles namely: customer focus, leadership, involvement of people, process approach, system approach to management, continual improvement, factual approach to decision making, mutually beneficial supplier relationships. These eight principles lead the efforts in the domain of quality management to project a positive impact on the company. For an understanding of response relationships, it is necessary to consider in detail the indicators along the response relationships. They provide helpful clues and give an insight into the complex mechanisms of action of the quality approaches on the path to the company's success. The following illustration depicts how the quality based activities generate the value to enhance the performance and a variety of indicators reflects how they indirectly add value to an organization and hence contribute to its economic success. 展开更多
关键词 quality management quality management as strategic value driver external and internal quality effects
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Earnings Restatements and Insider Trading: An Empirical Analysis
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作者 Cheng Ling-Chi Chung Tsai-Yen 《Journal of Modern Accounting and Auditing》 2011年第6期621-633,共13页
This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement fir... This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement firms of their holdings over the period from two years before to one year after the beginning of the restatement period. In addition, the amounts of restatement are positively associated with the excess insider selling. We also provide evidence that excess insider selling predicts excessive earnings manipulations that eventually lead to GAAP (Generally Accepted Accounting Principles) violation. Some researchers argued that insider trading can be an efficient way of transferring insider information to the capital markets. Our evidence of intensive insider selling in the context of earnings restatements implies that insiders disregard their fiduciary duties to the shareholders during the periods of deteriorating financial performance. 展开更多
关键词 earnings quality insider selling earnings restatement
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Observation of Transcription Regulation in the Mouse Heart Nuclear DNA Fragments and the Specific-protein Interaction by AFM
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作者 袁明秀 Ren +6 位作者 Zhong Zheng Fei Deng Aiping Li Jianwei 《High Technology Letters》 EI CAS 2003年第1期17-21,共5页
Using atom force microscopy (AFM), in vitro transcription, PAGE and other experimental technologies, it is observed that, in active genes of mice (Balb/c) nuclear DNA fragments of non-transcriptional state, only regul... Using atom force microscopy (AFM), in vitro transcription, PAGE and other experimental technologies, it is observed that, in active genes of mice (Balb/c) nuclear DNA fragments of non-transcriptional state, only regulation sequences at both ends are associated with scaffold proteins (indissociable proteins) and some transcriptional factors such as complexes (dissociable proteins) made of gene-coding proteins and specific auxiliary small molecules, while there are no combining proteins in intermediate coding sequences. However, in active genes of transcriptional state, both regulation sequences and intermediate coding sequences are associated with active transcriptional factors by non-covalent bonds.This paper shows the prospective application of AFM observation and in vitro transcription in the research on gene expression and regulation. It also offers some theoretical basis for localization of specific genes in human genomes. 展开更多
关键词 auxiliary signal small molecules NAD+ transcriptional regulation factor transcriptional active factor space-time speciality AFM
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Exact Soliton Solutions to a Generalized Nonlinear Schrdinger Equation
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作者 徐四六 梁检初 易林 《Communications in Theoretical Physics》 SCIE CAS CSCD 2010年第1期159-165,共7页
The (1+1)-dimensional F-expansion technique and the homogeneous nonlinear balance principle have been generalized and applied for solving exact solutions to a general (3+1)-dimensional nonlinear Schr6dinger equa... The (1+1)-dimensional F-expansion technique and the homogeneous nonlinear balance principle have been generalized and applied for solving exact solutions to a general (3+1)-dimensional nonlinear Schr6dinger equation (NLSE) with varying coefficients and a harmonica potential. We found that there exist two kinds of soliton solutions. The evolution features of exact solutions have been numerically studied. The (3+1)D soliton solutions may help us to understand the nonlinear wave propagation in the nonlinear media such as classical optical waves and the matter waves of the Bose-Einstein condensates. 展开更多
关键词 SELF-SIMILARITY nonlinear SchrSdinger equation exact soliton solutions
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Novel Optimization Approach to Mixing Process Intensification
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作者 郭凯 刘伯潭 +1 位作者 李奇 刘春江 《Transactions of Tianjin University》 EI CAS 2015年第1期1-10,共10页
An approach was presented to intensify the mixing process. Firstly, a novel concept, the dissipation of mass transfer ability(DMA) associated with convective mass transfer, was defined via an analogy to the heat-work ... An approach was presented to intensify the mixing process. Firstly, a novel concept, the dissipation of mass transfer ability(DMA) associated with convective mass transfer, was defined via an analogy to the heat-work conversion. Accordingly, the focus on mass transfer enhancement can be shifted to seek the extremum of the DMA of the system. To this end, an optimization principle was proposed. A mathematical model was then developed to formulate the optimization into a variational problem. Subsequently, the intensification of the mixing process for a gas mixture in a micro-tube was provided to demonstrate the proposed principle. In the demonstration example, an optimized velocity field was obtained in which the mixing ability was improved, i.e., the mixing process should be intensified by adjusting the velocity field in related equipment. Therefore, a specific procedure was provided to produce a mixer with geometric irregularities associated with an ideal velocity. 展开更多
关键词 convective mass transfer mass transfer ability flow pattern optimization calculus of variations porous media model
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比较法视阈下的一般反避税规则再造 被引量:18
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作者 欧阳天健 《法律科学(西北政法大学学报)》 CSSCI 北大核心 2018年第1期150-158,共9页
我国2008年正式实施的《企业所得税法》及此后的一系列法律规范中正式确立一般反避税规则制度。但该制度的运行还存在诸多问题。一是一般反避税规则的核心要素不明,究竟是以经济实质原则为准还是以商业目的原则为准,抑或是二者需同时满... 我国2008年正式实施的《企业所得税法》及此后的一系列法律规范中正式确立一般反避税规则制度。但该制度的运行还存在诸多问题。一是一般反避税规则的核心要素不明,究竟是以经济实质原则为准还是以商业目的原则为准,抑或是二者需同时满足,我国税法未能做出明确规定。二是我国一般反避税规则法律规定较为原则,可操作性差,其解释权为行政机关所掌握。行政机关以国库主义立场解释税法,成为实际的一般反避税规则制造者,有侵害纳税人权益之虞。借鉴域外经验,我国一般反避税规则应做如下完善。在实体上应确定以经济实质原则为唯一判断的"一元标准"。情况特殊时,纳税人可以主观要件——合理商业目的为豁免理由,但应建立严格程序标准并明确举证责任分配规则。在法律渊源上,除完善一般反避税立法外,还应充分发挥司法机关解释税法的职能,以指导性案例和司法解释为发展路径,限制行政机关的恣意解释。 展开更多
关键词 一般反避税 经济买质原则 商业利益 司法参与
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劣币良币 被引量:1
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作者 詹国枢 《经济月刊》 2003年第10期89-89,共1页
经济学里有一些“奇怪”的理论,乍一看不可思议,有悖常理,但仔细推敲推敲,还真是那么回事。 比如说吧,市场竞争的基本规律是什么?优胜劣汰,这谁都晓得。然而经济学家却总结出一个与此截然相反的理论,叫做“劣币驱逐良币”。
关键词 “劣币驱逐良币” 价相符”原则 社会现象 假冒名牌
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