Research on the Regulation of Implementation of Accounting Policy on the Impairment of Assets in Chinese Listed Companies

在信息技术和知识经济时代，企业的经营面临着越来越多的风险和不确定性因素，企业资产的盈利能力也失去了工业时代的稳定性。这一切使得近年来资产减值成为国际会计理论界和实务界研究的热点问题。我国资产减值会计起步较晚，但发展相当迅速。从这几年资产减值会计在我国上市公司的实践来看，上市公司执行资产减值政策不够规范，一些公司由于各种内在和外在的动机，滥用资产减值操纵利润的现象十分严重。因此，对上市公司执行资产减值政策状况的研究及对不规范计提减值准备的治理，是我国会计学界面临的一个十分重要的课题。本文采用规范研究和实证研究相结合的研究方法，对我国上市公司执行资产减值政策的状况进行了研究，并对进一步完善我国资产...In the IT and knowledge economy times, the profitability of the assets has become less stable because of the increasing risk and uncertainty the enterprises are faced with, which make the accounting for impairment of assets become the central issue in the international accounting field. In China, it has developed greatly in recent years. Meanwhile, the allowance on the impairment of assets has als...学位：管理学硕士院系专业：管理学院会计系_会计学学号：20031105

国际保理业务的运作及其风险规避

国际保理在国际范围内已经是一项比较成熟的业务,但目前我国的保理业务仍处于探索阶段,加快国际保理业务的发展是我国商业银行面对国际金融新形势的必然选择,也顺应了当今国际贸易发展的要求。本文通过对国际保理业务中单保理和双保理运行模式的介绍,探讨保理业务中存在的风险,并对如何规避保理业务风险进行深入分析,以期对国际保理业务的发展有所裨益

Video-assisted Thoracoscopic 3D Mode Operation for Solitary Pulmonary Nodules

目的探讨三维胸腔镜手术(3d VIdEO-ASSISTEd THOrACIC SurgEry,3d-VATS治疗孤立性肺结节(SOlITAry PulMOnAry nOdulE,SPn)的效果。方法回顾性分析2013年3月~2014年3月50例SPn的资料,采用3d-VATS手术模式楔形切除结节,根据快速病理结果决定是否行肺叶切除加淋巴结清扫术。统计手术时间(去除快速冰冻时间)、术后24 H引流量、总引流量、引流管拔除时间、淋巴结清扫数及术后并发症等。结果 3d-VATS模式下,50例均行肺结节楔形切除,其中23例病理为恶性,继续行肺癌根治术,手术顺利。肺癌根治术手术时间(62±12)MIn,术中出血量(35±5)Ml,清扫淋巴结(19±3)个,术后24 H引流量(120±20)Ml,术后胸管引流时间(4±1)d,术后住院时间(7±2)d。并发症3例,其中术后肺炎2例,阵发性心房纤颤1例,均治愈。无围手术期死亡。随访2~12个月,平均6.3月。1例术后3个月脑转移,1例术后5个月肺癌复发。结论胸腔镜3d模式下治疗SPn是一种新的选择方式,安全可行,值得推广应用。Objective To evaluate the effects of surgical treatment for solitary pulmonary nodules under thoracoscopic 3D mode(3D-VATS).Methods A total of 50 cases of solitary pulmonary nodules from March 2013 to March 2014 were retrospectively analyzed.Intraoperative wedge pulmonary resection with 3D-VATS was utilized.According to intraoperative pathological findings,lobectomy plus lymph node dissection was given or not.Intraoperative time( minus fast freezing time),drainage volume for 24 h,total drainage volume,drainage tube removal time,number of lymph node dissected,and postoperative complications were recorded.Results Under 3D-VATS mode,50 cases of solitary pulmonary nodules were treated with wedge resection,including 23 cases of malignant pathology receiving radical resection, which was smoothly.The radical resection time( lung lobectomy plus lymphadenectomy) was(62 ± 12) min,the bleeding volume was(35 ± 5) ml,the lymphadenectomy number was 19 ± 3,the drainage volume for 24 h was(120 ± 20) ml,the postoperative chest tube removal time was(4 ± 1) days,and the postoperative hospital stay was(7 ± 2) days.Postoperative complications occurred in 3 cases,including 2 cases of pneumonia and 1 case of paroxysmal atrial fibrillation.No perioperative deaths were observed.All the cases were followed up for 2- 12 months,with an average of 6.3 months.Brain metastases was found in 1 case at the third postoperative month and recurrence of lung cancer was noted in 1 case at the fifth postoperative month.Conclusion Thoracoscopic 3D mode treatment for solitary pulmonary nodules is a new,safe,and feasible alternative and should be widely applied

次级运动区参与外源性触发的利手和非利手单指运动

次级运动区是否参与简单随意运动是一个颇有争议的问题, 而利手和非利手运动脑结构基础的差异至今未阐明. 用功能磁共振成像(fMRI)方法, 观察了6名健康右利手受试者在进行视觉信号提示的利手和非利手食指单次按键运动时, 初级运动皮层(M1)以及辅助运动区(SMA)和前运动皮层(PMC)等次级运动区的局部血氧代谢. 结果显示, 在上述外源性触发的简单随意运动中M1, SMA和PMC均有明显激活, 但利手运动主要激活对侧脑区, 而非利手运动则进一步激活了同侧SMA和PMC. 这些结果不但为次级运动区参与外源性触发的简单随意运动的假说提供了可靠的实验证据, 而且进一步说明, 利手运动主要依赖于对侧次级运动区, 而非利手运动则需要双侧次级运动区的参与.</p