Research on Economic Consequences of Segment Reporting in Chinese Listed Companies

随着全球经济的不断发展和一体化格局的逐步形成，众多企业突破了传统单一的经营领域与地域范围，多元化经营成为十分普遍的现象。与此同时，因多元化经营带来的企业各分部利润率、未来前景和风险的差异严重影响了投资者的决策质量，从而使得有关分部报告信息披露的研究不断增加。分部报告信息披露的规定对我国证券市场的各个参与主体产生了怎样的影响，国内学者尚未给出较为系统的回答。本文从信息披露具有经济后果这一主旨出发，结合我国分部报告发展和披露的现实状况，采用规范和实证相结合的研究方法，从市场评价和企业自身两大视角考察了分部报告信息披露的经济后果。主要得出以下结论： 第一，管理当局自身选择性披露的动机和监管部门的强...As the economic globalization comes into being, a lot of companies have broken down the range of operating activities and regions. Diversification has been widespread phenomenon across the world. At the same time, investors’ decisions have been gradually affected by the differences of segment profitability, future prospect, and risks. This makes the research on segment information disclosure incre...学位：管理学博士院系专业：管理学院会计系_会计学学号：1512005140295

Research of High-accuracy Pedestrian Navigation Algorithm Based on MEMS Sensors

伴随微电子技术迅猛发展，导航技术的应用领域已渐渐从军事化转向了商用化。近几年，室内导航技术得到了大力发展，受到了越来越多企业和民众的重视。但现有的室内定位系统多是基于基础设施实现，其缺点非常明显：需要提前在需要导航定位的环境中安装大量外部设备，投入成本不菲，且精度仍有待提高。本文拟设计一种基于自身传感器的行人导航系统来解决上述缺陷。 捷联式惯性导航技术不仅可以避免需要外设、投入高等缺陷，并且在短时间定位精度相当高，但随着时间的推移，其存在累积的漂移误差。针对这一点，本文基于卡尔曼滤波设计出一种有效补偿累积误差的算法。首先，通过捷联式惯性计算模块对惯性测量信息进行积分解算，由角速度积分求解出姿...With rapid development of microelectronics technology, the application area of navigation technology gradually shifted from military to the public. Indoor positioning technology is developing dramatically in recent years, attracting more and more attention from enterprises and the public. However, the disadvantage of currently existing indoor positioning system is obvious. Because most of these sy...学位：工程硕士院系专业：信息科学与技术学院_集成电路学号：2312011115301

Design and Implementation of Diversified Tax Declaration System

本文以云南地税多元化电子申报系统为背景，基于面向对象的设计思想和J2EE的技术构架，采用B/S三（N）层的体系结构，设计并实现了一个可以通过银行网点、互联网等多种途径进行工商税和社保费申报的系统。该系统具有可靠的性能、稳定的运行、完善的功能和良好的可扩展性，并具有友好的界面设计等优点。达到了国家税务总局金税三期的目标要求。目前该系统已经顺利上线运行并获得良好反映，已在全省全面推广运行。 本文首先介绍了多元化电子申报系统的基本概念和国内外多元化申报的一些实际案例。并对纳税人（缴费人）申报缴纳情况、云南省地税系统的相关业务需求、各商业银行的业务要求等相关涉税部门的业务需求认真分析研究，统筹兼顾，...In this dissertation, the author has implemented a commerce tax and insurance declaration system based on Yunnan’s diverse land tax digital declaration systems. This system is based on OOP and J2EE, using B/S three (N) tier architecture, and can apply declaration using multiple methods including banks and the Internet. The system has user friendly interface, and is stable, complete and has trustab...学位：工程硕士院系专业：软件学院_工程硕士(软件工程)学号：X201123105

Nuclear Power and Literature -------A Contemporary Japanese Literature Perspective

核电文学是伴随着核电事业的发展而产生的一类文学，在日本称为“原发”文学，“原发”即核电站之意。日本的核电文学萌芽于二十世纪60年代，大部分作品产生于七十年代以后。2011年的福岛核泄漏事故之后，核电文学再次引起世人关注，同时也催生了新的核电主题作品的诞生。 本报告旨在从中国研究者立场出发，从生态批评视角，梳理日本核电文学的历史脉络，揭示核电与文学的关系，描述日本当代文学对核电及相关领域的艺术表现，以期为日本文学乃至世界文学研究提供参考。日本的核电文学对人类安全利用核能、防止核电危害、维护生态安全展开了丰富而深刻的思考，这对我国制定安全稳妥的核电政策、汲取日本的前车之鉴、推动核安全意识和生态安...Nuclear power literature comes into being with the development of nuclear power, also known as the "primary" literature in Japan. "Primary" means the nuclear power station. Japan's nuclear power literature originated from the 1960s, with most of its works produced after the 1970s. After the fukushima nuclear leakage accident in 2011, nuclear power literature again caused the world attention, and a...学位：博士后院系专业：人文学院_比较文学与世界文学学号：201317005

Nuclear Literature of the Japanese Writers without the Experiences of Radiation Exposure—with Black Rain and Saikai Nuclear Power Station as Examples

井伏鳟二与井上光晴是活跃在日本战后文坛的作家,均因创作“核“主题作品而备受关注。在没有经历核轰炸、没有“被爆“体验的前提下,分别创作了“原爆“文学与“原发“文学的代表作《黑雨》和《西海核电站》,两位作家非“被爆“体验下的“核“书写,一定程度上表达了他们渴望和平的美好愿望。Ibuse Masuji and Inoue Mituharu are two active post-war literary writers of Japan and received great attention all because of their works with the theme of Nuclear.Neither of them has experienced the radiation exposure,but respectively created Black Rain and Saikai Nuclear Power Station.These two writers,without suffering the radiation exposure,to some extent,express their beautiful wishes and eagerness for world peace by writing these two works.国家社会科学基金一般项目“日本核电文学与生态安全问题研究”(14BWW014); 教育部人文社会科学青年基金项目“日本当代生态文学研究”(13YJC752028

试论政府对私立高校的科学化管理

在中国推进高等教育大众化的进程中,政府管理私立高校的重要性和必要性不言而喻。科学化的管理至少来源于以下三个方面:对私立高等教育的正确认识;正确衡量管理的效率;合适的管理内容和高效的管理手段

The Primary Research on the rural society in JiangNanXiLu of the Southern-Sung from YiJianzhi

作为一部志怪小说，《夷坚志》蕴含了丰富的宋代社会史料。借助这些材料，可以展现出南宋时期江南西路基层社会中的诸多领域，乡民生活的诸多场景大都活灵活现。通过考察，可以发现，动物在一般民众的日常生活中扮演着不同的角色，乡民头脑中也存在朴素的动物保护理念。再者，也呈现出民众职业类别丰富多样，且各自发挥着自己的技能，服务于社会。另外，富家子、恶少年、士人群体等皆在基层社会中活动，而巫医僧道作为“流动的菁英”更充斥乡间。除此，“邻里”亦作为基层社会中的一种无形力量，规范着村民的秩序，限制着村民的相关行为。官民之间的关系，从宏观上而言，则是民众通常避免接触官方，而有接触之时，又多是“冲突”。Record of the Listener(YiJianZhi 夷坚志)is a renowned ZhiGuai（志怪）collection from the Song Dynasty written by Hong Mai during his later years.It preserves much precious research material on daily life of the Song, and also heighten the reader understanding of society in the late Northern／early Southern Song age. As YiJianZhi provides a wealth of society source during the Song Dynasty, from which we ca...学位：历史学硕士院系专业：人文学院历史学系_中国古代史学号：1032008115230

Literary Reflection on Chinese Ecological Problems Inspired by Ariyosi Sawako's Report of China

日本当代著名女作家有吉佐和子的《有吉佐和子的中国报告》,既表达了对20世纪70年代中国生态问题的忧虑,也肯定了当时中国的一些环保举措。本文从生态批评的视角剖析作者在该报告中对中国生态问题的思考,指出有吉佐和子对生态问题的文学思考具有现实意义,其具有国际化视野的文学创作,客观上为世界生态文学的发展作出了贡献,这也是今天重读该作的重要意义所在。Ariyosi Sawako's Report of China,which was written by Ariyosi Sawako,a famous Japanese contemporary writer, is the reportage about China.This book not only expresses deep concerns about Chinese ecological problems in the 1970s, but also confirms some environmental protection measures of China at that time.From the perspective of eco-criticism, this paper makes detailed analysis of Chinese ecological problems in Ariyosi Sawako's literary creation.According to this paper, Ariyosi Sawako's literary reflection on ecological problems has a realistic significance and her literary creation of internationalized vision contributes to the development of world eco-literature objectively, which is significant for us to reread "Ariyosi Sawako's Report of China"now.2013年度教育部人文社会科学研究规划青年基金项目“日本当代生态文学研究”(13YJC752028); 辽宁省教育厅2012年度人文社会科学研究项目“日本当代生态文学研究”(W2012072); 大连工业大学2012年教育教学改革研究项目“跨学科视野下的文学课程建设与研究”(JGLX1243)的阶段性成

Travel Time Tomography Method with Fresnel Volume and Its Applications

正确地重建近地表的速度分布是解决地震资料静校正等问题的关键。基于几何射线理论的旅行时层析方法假设地震波频率足够高，这样往往由于射线在模型空间的稀疏分布，使层析反演问题具有严重的不适定性，从而极大地影响层析成像结果的可靠性和分辨率。实际地震波是限带的，其能量主要在激发点与接收点之间的包含几何射线在内的菲涅耳体(FresnelVolume)内传播，因此利用菲涅耳体代替几何射线进行层析成像，将会得到更优的结果。为克服传统射线层析法的局限性，提高层析成像结果的可靠性与分辨率，本论文主要研究了基于菲涅耳体的旅行时层析成像方法，主要成果有：研究了二维菲涅耳体及其体内各点对旅行时影响系数的计算方法，提出了基...Correct reconstruction of the velocity distribution of the near earth’s surface is very important in solving static corrections problem of the seismic data. The usual travel time tomography method is based on geometrical ray theory, however, it assumes that the seismic wave has very high frequency, which often makes the tomographic inversion have ill posed problem because of the sparse ray distrib...学位：工学硕士院系专业：信息科学与技术学院通信工程系_信号与信息处理学号：2332006115263

Study on Legal System about Domain Name Dispute In China

随着互联网的普及和国际电子商务的不断发展，域名成了企业在互联网上的电子商标和无形资产，导致域名纠纷层出不穷。如何解决域名纠纷成为当前世界各国急需解决的法律问题。本文从域名的特征和法律性质入手，分析我国域名纠纷产生的原因和相关法律规定的不足，对比国际社会对域名纠纷的处理机制，结合我国的实际情况，就如何完善我国的域名纠纷法律问题提出自己的看法。 除前言和结束语外，本文分为四章。 第一章：域名纠纷的产生原因及其表现形式。先简要阐述域名的概念、特征和法律性质等基本问题，进而分析域名纠纷产生的主要原因，包括系统技术、注册制度、法律制度不健全等，然后把当前域名纠纷归纳为域名与商标之间、域名与域名之间、...With the popularity of Internet and the continuous development of international e-commerce, domain name has become the enterprise’s electronic trademark on Internet and intangible assets, resulting in domain name disputes after another. How to resolve domain name disputes becomes urgently needed to resolve legal issues in world. In this paper, the author starts from the character and legal natur...学位：法学硕士院系专业：法学院法律系_民商法学(含劳动法学、社会保障法学)学号：K20040804