股权投资差额例证分析——兼谈股权投资差额的正确计算

长期股权投资差额是指长期投资在采用权益法核算时,投资成本与应享有被投资单位所有者权益份额的差额。本文采用例证方法分析长期投资股权投资差额产生的原因,提出了对其进行正确计算的方法及过程。     

试论苏格兰启蒙运动

苏格兰启蒙运动是18世纪欧洲启蒙运动的重要一环,它具有与法国启蒙运动不同的背景与特点。苏格兰启蒙运动的代表人物,如大卫.休谟、亚当.斯密等人,同样在西方社会产生了巨大的、深远的历史影响。     

用SPSS分析软件综合评价1999年旅游上市公司业绩

利用SPSS for Windows软件,对在我国沪深上市的30家旅游企业的1999年业绩进行整理,分析,了解我国旅游企业在1999年的经营和盈利状况,并以此进行综合评价。     

六月的红玫瑰--Robert Burns的诗“A Red,Red Rose“赏析

本文通过对罗伯特·彭斯的诗《一朵红红的玫瑰花》中韵律、用词及取意的分析而感受这首诗的清新与美丽 ,英诗和汉诗有着同样的能震撼读者心灵的意境     

柴木铁路高原多年冻土区路基施工技术

介绍了柴木铁路多年冻土区路基的施工工艺,包括填方路基、挖方路基、石质冻土路堑的施工方法。     

股价波动的不确定性分析

对随机抽取的10只上市公司股票,基于粗糙集理论,分析了这些公司所公布的相关数据对于股价的重要性及以及股价关于这些数据的支持度．这些分析对于政府部门科学地规范证券市场以及广大股民理性地投资证券市场有着一定的借鉴意义．     

Rapid dwarfing of red deer on Jersey in the last interglacial

The dwarfing of large mammals on islands occurred repeatedly in the Pleistocene. Elephants, deer, hippopotami and other species became dwarfed on islands in Indonesia, the Mediterranean, the east Pacific and elsewhere. In most cases, the full-sized ancestral form can be recognized among the adjacent mainland fauna, but evolutionary rates cannot be estimated because the entry of the ancestor onto the island, and appearance of the dwarf form, are poorly dated. Here I give the first example in which the island dwarf is well dated, the full-sized ancestor is found in demonstrably older deposits on the island, and a good estimate can be made for the duration of the isolation leading to dwarfing. In the Last Interglacial, red deer on Jersey, Channel Islands, became reduced to one sixth of their body weight in less than six thousand years.     

从黑稻秆中提取黑米色素

在pH=2的条件下，用乙醇-水作溶剂从黑稻秆中萃取黑米色素．研究了萃取溶剂、温度、萃取时间对黑米色素的萃取效率的影响，并对萃取产物进行了表征．实验结果表明，在温度为70℃，用60％的乙醇水溶液萃取60min的萃取效果最好，萃取率为3．59％．这种萃取黑米色素的工艺简单，无毒害，无污染．     

Roaring by red deer stags advances the date of oestrus in hinds

Some male mammals call loudly and repeatedly during the breeding season. Although the song of male birds is known to have effects on male-male competition, mate selection and ovulation, until now the loud calls of male mammals have been shown to affect only competition between males. Although it has been suggested that loud calling could also serve to attract females, the possibility that it has a direct effect on reproduction in females has not previously been investigated for any mammal. Here I report that roaring in red deer (Cervus elaphus) advances ovulation and that harem-holding males can improve their mating success by regular calling.     

苏格兰中小企业电子商务发展研究

苏格兰学者实证研究揭示了苏格兰中小企业电子商务发展的现状以及主要影响因素。借鉴苏格兰学者的研究报告，我国政府应对我国中小企业电子商务发展采取积极的挟持政策。     

股票财务评价的因子分析

在股票财务评价中引进了因子分析法,选择石化板块2003年年报进行了实证分析来阐述这种方法,用spss10.0软件对一大堆烦杂的财务指标综合成几个不相关的、能反映股票价值大部分信息的因子,确立了各因子权重,按综合分值和各因子分值进行量化,客观地排序.     

从《红星》报看红军长征中的群众工作

《红星》报是长征中党中央和中革军委的唯一报纸,其中不少关于群众工作的报道。这些报道说明,长征途中,在群众工作面临许多新情况和新困难的情况下,党和红军从实际出发,迅速转变观念,通过全体红军战士的热情参与,以简单高效的工作方法、严明的红军纪律获得了沿途群众的大力支持,为红军取得长征胜利创造了条件,也给我们留下了宝贵的历史经验。     

浙江中、南海域的赤潮和赤潮生物

通过对2002年至2004年浙江中、南海域赤潮发生的连续监测分析,表明浙江中、南海域的赤潮高发期集中在每年的4月至7月,近年来赤潮发生规模和频率呈上升趋势.2003年5月在南麂列岛附近海域还监测到一次伴有链状亚历山大藻的小规模有毒赤潮.本区主要赤潮优势种为具齿原甲藻.     

Genetic selection for reproductive photoresponsiveness in deer mice

Seasonal breeding is common in mammals, particularly in habitats outside the tropics. Climate and availability of food are the ultimate factors that usually dictate the optimal time of year for a mammal to breed; however, day length (photoperiod) often serves as the proximal cue to signal the onset or cessation of seasonal reproduction. Some individuals in some populations of deer mice are reproductively responsive to photoperiod, while other individuals in the same population are not. As shown here, selection can dramatically alter the frequency of photoresponsiveness in a laboratory population in only two generations. To our knowledge this is the first demonstration of selection for reproductive photoresponsiveness in any mammal. By implication, some wild populations of deer mice must use multiple, genetic-based reproductive strategies, and the degree to which each such strategy is exhibited must be subject to rapid change in response to both seasonally and momentarily changing climatic and dietary conditions.     

《红楼梦》双项VP句研究

《红楼梦》双项VP句中VP之间、NP之间以及VP与NP之间的关系呈现了纷繁复杂的态势，这是汉语历史语法发展的结果。“连动式”、“兼语式”等概念已经不能准确地反映双项VP句中的复杂关系。观察VP1施事与主语是否重合，两个VP的施事是否一致，不失为一种有效的分析方法。     

《红楼梦》穿插艺术谈

穿插的材料,必须是小故事或事件的一小部分内容。《红楼梦》中穿插于主文中的材料,都与主文的内容或人物有着某种内在联系。穿插的内容,文字十分简省,常使用第三人称或者对话方式。穿插在扩大作品生活容量的同时,也有利于刻划众多的次要人物。它还能配合主要的情节,丰富和深化《红楼梦》的思想内容,增强小说的艺术感染力。它能使作品和谐完美。     

《红楼梦》的谐音双关

谐音双关是《红楼梦》运用最多的辞格。大自作品的立意、构思、框架结构,小至人物的命运、个性、人品等都运用了大量精彩的谐音双关。谐音双关的成功运用,不仅加强了语言的含蓄性和幽默感,而且对作品的情节构建、艺术构思和主题表达都起着至关重要的作用。其谐音双关多系人名构成,大都经"脂评"批注,而历来的研究者一般都遵循这些批注。