商誉减值自由裁量权的决策与影响因素

采用双向固定效应Logit模型，对我国上市公司商誉减值决策的影响因素进行实证分析，研究企业在进行商誉减值决策时对自由裁量权的运用。回归结果显示，经营波动的企业计提商誉减值的可能性较低，长期盈利的企业更有可能计提商誉减值。此外，经营波动率和盈利稳定性在高商誉余额样本或非国有企业样本中对减值决策的影响更为显著；与《企业会计准则第8号——资产减值》实施后的前6年相比，后6年的商誉减值与企业经营波动率、盈利稳定性的相关性更高。证明企业在进行商誉减值决策时考虑了自身的经营、盈利状态，并在一定程度上运用自由裁量权进行了“趋利避害”的减值决策。     

浅议企业计提商誉减值准备的动因

知识经济时代到来,企业的财富驱动力由实物资产转向非物质资产,其中企业合并形成的商誉受到越来越广泛的关注。根据＂资源基础论＂,商誉作为一种战略无形资产,其抵御市场风险的能力较小,容易发生减值。我国企业会计准则对合并形成商誉的减值准备的计提进行了明确的规定,本文主要研究企业计提商誉减值准备这一并不陌生的现象背后可能存在的深层次原因。     

新资产减值准则与税法的比较分析

新发布的资产减值准则本身与税法在核算方法，计提口径、计提比例、核销程序等方面依然存在差异，如固定资产减值准备，而对差异形成的所得税会计处理，新准则只允许采用一种方法——资产负债表债务法进行业务处理。同时，资产减值准则与税法在一定程度上存在紧密的联系，如唯一能税前抵扣的坏账准备，通过其与税法之间的潜在联系进行纳税筹划，更好地实现企业价值。本文对此进行了分析研究。     

对企业计提“资产减值准备”的思考

本就企业计提“资产减值准备”问题从三方面进行了探讨与分析。对会计提“资产减值准备”的具体内容以及国际上计提“资产减值准备”的惯例和证监委对上市公司计提“资产减值准备”的监管要求进行探讨与叙述，分析了计提“资产减值准备”对，企业利润、税负产生的影响，同时还对投资产生的影响进行了分析。     

对固定资产减值会计核算的思考

介绍了资产的定义和固定资产减值的计提，分析了固定资产减值准备与累计折旧的关系，提出了对固定资产减值的一些看法。     

我国资产减值会计实务存在的问题

2001年1月1日《企业会计制度》开始在股份有限公司中执行后,企业按要求全面计提八项资产减值准备,不计提资产减值准备视为重大会计差错,要按规定予以更正。五年来,资产减值会计执行的实务暴露出很多问题,通过国家以各种形式发布的补充规范性文件的约束及社会审计的监督,有些问题得到遏制,但是由于资本市场发育不完善、资产减值会计规范体系尚未健全、企业会计人员的水平尤其是职业判断水平普遍偏低、企业普遍存在的没法消除的调控利润的意图以及资产减值会计确认与计量本身具有的难度等因素,使得目前资产减值会计实务仍然存在诸多问题。     

资产减值准备会计处理的问题思考

本文介绍了计提资产减值准备的意义，主要研究计提资产减值准备对公司的影响以及对出现问题的解决办法，对完善计提资产减值准备会计处理给出了几点自己的意见以及针对措施，从企业会计人员实务操作的角度，对如何进行资产减值的会计处理进行一些探讨。     

铁路固定资产减值准备探究

随着新企业会计制度的实施，固定资产减值也成为铁路企业财务工作中的一个难点，固定资产减值有关问题进行一些有益探讨，希望借此能对铁路企业固定资产减值准备的计提方法提供一些帮助和借鉴。     

新旧准则下资产减值盈余管理及其经济后果的对比分析

以新旧资产减值政策为背景,对比研究在不同政策背景下企业计提资产减值的动机,特别是新准则的实施是否如预期有效遏制上市公司利用资产减值进行盈余操纵.检验表明,新准则下企业依然可以利用资产减值实现扭亏、配股等目标,这表明,在禁止部分资产减值转回的情况下,企业可能存在别的隐蔽渠道.盈余管理与市场反应的回归结果表明市场并没有对企业的盈余管理行为区别对待,或者说,市场并没有看穿企业利用资产减值实行盈余管理的行为.     

浅析资产减值准备

我国2000年12月29日颁布的《企业会计制度》明确规定：“企业应当定期或者至少每年年度终了进行全面检查，并根据谨慎性原则的要求，合理地预计各项资产可能发生的损失，对可能发生的各项资产损失计提减值准备。”在新《企业会计制度》实施的当年，沪深两市上市公司计提的八项减值准备为210亿元之多，我们在庆幸上市公司资产质量得到进一步优化的同时，却不得不注意到这项巨大的减值准备正是作为调节利润的蓄水池，成为上市公司以后经营状况不佳年度的利润来源。一些企业利用会计法规准则中的灵活性、不完善性以计提和转回减值准备为借口，为达到自身目的而进行随意操纵会计利润的行为愈演愈烈。故笔者就此问题浅析如下：     

Markedness and its Interpretation in Language Use

Language markedness is a common phenomenon in languages, and is reflected from hearing, vision and sense, i.e. the variation in the three aspects such as phonology, morphology and semantics. This paper focuses on the interpretation of markedness in language use following the three perspectives, i.e. pragmatic interpretation, psychological interpretation and cognitive interpretation, with an aim to define the function of markedness.     

Features of Women's language

Language is a means of verbal communication. People use language to communicate with each other. In the society, no two speakers are exactly alike in the way of speaking. Some differences are due to age, gender, statue and personality. Above all, gender is one of the obvious reasons. The writer of this paper tries to describe the features of women＇s language from these perspectives： pronunciation, intonation, diction, subjects, grammar and discourse. From the discussion of the features of women＇s language, more attention should be paid to language use in social context. What＇s more, the linguistic phenomena in a speaking community can be understood more thoroughly.     

低渗透非均质砂岩油藏启动压力梯度研究

理论推导与室内实验相结合,建立了低渗透非均质砂岩油藏启动压力梯度确定方法。首先借助油藏流场与电场相似的原理,推导了非均质砂岩油藏启动压力梯度计算公式。其次基于稳定流实验方法,建立了非均质砂岩油藏启动压力梯度测试方法。结果表明:低渗透非均质砂岩油藏的启动压力梯度确定遵循两个等效原则。平面非均质油藏的启动压力梯度等于各级渗透率段的启动压力梯度关于长度的加权平均;纵向非均质油藏的启动压力梯度等于各渗透率层的启动压力梯度关于渗透率与渗流面积乘积的加权平均。研究成果可用于有效指导低渗透非均质砂岩油藏的合理井距确定,促进该类油藏的高效开发。     

On Tragic Consciousness In The Works By Ernest Hemingway

As an American modern novelist who were famous in the literary world, Hemingway was not a person who always followed the trend but a sharp observer. At the same time, he was a tragedy maestro, he paid great attention on existence, fate and end-result. The dramatis personae's tragedy of his works was an extreme limit by all means tragedy on the meaning of fearless challenge that failed. The beauty of tragedy was not produced on the destruction of life, but now this kind of value was in the impact activity. They performed for the reader about the tragedy on challenging for the limit and the death.     

Achieving Unusual States of Matter Under High Pressure

正The periodicity of the elements and the non-reactivity of the inner-shell electrons are two related principles of chemistry,rooted in the atomic shell structure.Within compounds,Group I elements,for example,invariably assume the+1 oxidation state,and their chemical properties differ completely from those of the p-block elements.These general rules govern our understanding of chemical structures and reactions.Using first principles calcula-     

Exchange-Correlation and Electronic Excitation Energies from Pairing Matrix Fluctuations

We have developed an adiabatic connection to formulate the ground-state exchange-correlation energy in terms of pairing matrix linear fluctuations.This formulation of the exchange-correlation energy opens a new channel for density functional approximations based on the many-body perturbation theory.We illustrate the potential of such approaches with an approximation based on the particle-particle Random Phase Approximation(pp-RPA).This re-     

Density Functional Theory for the Response of Periodic Systems to Electric Fields Based on the Vector Potential Approach

正The electronic and nuclear(structural/vibrational)response of 1D-3D nanoscale systems to electric fields gives rise to a host of optical,mechanical,spectral,etc.properties that are of high theoretical and applied interest.Due to the computational difficulty of treating such large systems it is convenient to model them as infinite and periodic(at least,in first approximation).The fundamental theoretical/computational problem in doing so is that     

On the Thermodynamic Limit for Responses to Static Electromagnetic Fields

For molecular systems,the quantum-mechanical treatment of their responses to static electromagnetic fields usually employs a scalar-potential treatment of the electric field and a vector-potential treatment of the magnetic field.Although the potential for each field separately is associated with the choice of an(unphysical)origin,the precise choice of the origin for the electrostatic field has little consequences for the results.This is different for the     

An affordable accurate evaluation of the binding conformations predicted by molecular docking studies in bio-system

Franck-Condon factors bridge the gap between theoretical modeling and experimental observations for molecular electronic spectroscopy and electron transfer.Under the displaced harmonic oscillator approximation,multidimensional Franck-Condon factors are decomposed into a product of many one-dimensional(1D)Franck-Condon(FC)factors,and each 1D-FC factor is associated with one Huang-Rhys factor that determines the leading contribution of     

Call for Papers

<正>"The Journal of Shanghai Normal University:Mathematics"is published by Shanghai Normal University as regular issues of The Journal of Shanghai Normal University each year from 2014 in English.The editors-in-chief of the issues are professors Yuhao Cong and Maoan Han.The Journal of Shanghai Normal University was started in 1958 with