刍议上市公司会计政策选择与会计信息披露

随着会计政策选择的空间不断增大，会计政策选择出现的问题越来越多。如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。本文从我国上市公司会计政策选择的现状人手，进一步分析会计政策选择对信息披露的影响，对于促进上市公司合理选择会计政策、维护资本市场的健康运转有一定的借鉴意义。     

浅谈新会计准则对上市公司财务会计信息披露的影响

2006年2月15日财政部会计准则委员会颁布了中国会计准则体系,该会计准则体系由1项基本准则、38项具体会计准则和相关应用指南构成,自2007年1月1日起在上市公司施行.新会计准则在上市公司的实施,从形式和内容上对其会计信息的披露产生了较大的影响.本文仅就新会计准则在公允价值应用、关联方披露、每股收益的计算及披露等三方面对上市公司财务会计信息披露产生的影响进行分析和探讨.     

浅谈新会计准则对上市公司财务会计信息披露的影响

2006年2月15日财政部会计准则委员会颁布了中国会计准则体系，该会计准则体系由1项基本准则、38项具体会计准则和相关应用指南构成，自2007年1月1日起在上市公司施行。新会计准则在上市公司的实施，从形式和内容上对其会计信息的披露产生了较大的影响。本文仅就新会计准则在公允价值应用、关联方披露、每股收益的计算及披露等三方面对上市公司财务会计信息披露产生的影响进行分析和探讨。     

我国上市公司会计舞弊分析及其防范

上市公司的会计舞弊是当今人们谈论比较多的一个社会问题，该文对我国上市公司会计舞弊的动因及表现形式进行分析，并对如何防范上市公司会计舞弊提出了一些解决的措施。     

对长期股权投资核算的几点认识

为了规范企业投资的会计核算和相关信息披露，财政部于1998年6月24日制定发布了《企业会计准则——投资》，要求从1999年1月1日起在上市公司执行。在实际执行过程中，存在着一些问题，本文针对有关问题及其解决办法进行探讨。     

河北省上市公司社会责任会计信息披露研究

传统财务管理理论认为企业的目标是"企业价值最大化",就我省而言,曾经的"三鹿事件"、排名前10位的空气质量较差城市中河北省屡次占有7席,都突显了企业社会责任的缺失。除了追求企业价值之外,企业必须充分履行其社会责任义务。本文拟从研究河北省上市公司社会责任会计信息的披露现状,分析其存在问题的原因,进而提出河北省上市公司披露社会责任会计信息的对策。     

中德财务报告比较研究

本文从介绍形成德国独特会计模式的经济因素和社会因素入手,继而选取中德两家在纽约证交所上市公司的会计报告进行比较,目的在于揭示两国财务报告不同之处.     

论企业社会责任会计信息披露体系

企业不仅仅是一个获利为目的的实体，还应是一个有社会责任感的“人”。本文对企业社会责任及社会责任会计的含义、内容、披露原则和披露模式进行了探讨，以为我国的企业进行社会责任会计信息的披露提供参考。     

论企业社会责任会计信息披露体系

企业不仅仅是一个获利为目的的实体，还应是一个有社会责任感的“人”。本文对企业社会责任及社会责任会计的含义、内容、披露原则和披露模式进行了探讨，以为我国的企业进行社会责任会计信息的披露提供参考。     

实证会计在我国的应用分析

自20世纪70年代以来，实证会计在国外得到了很快的发展，会计研究形成了规范会计研究和实证会计研究两种方法。论文对实证会计的概念、内容、理论基础作了阐述，并对实证会计在我国的应用从资本市场有效性和会计政策选择研究等两个方面作了论述，指出了我国在实证会计研究方面存在的问题和不足，最后提出了正确构建我国会计方法体系的建议。     

On the stability of the track of the space elevator

A string moving with geostationary angular velocity in its radial relative equilibrium configuration around the Earth, reaching from the surface of the Earth far beyond the geostationary height, could be used as track for an Earth to space elevator. This is an old dream of mankind, originating about 100 years ago in Russia. Besides the question of feasibility from a technological point of view also the question concerning the stability of such a configuration has not yet been completely solved. Under the assumption that a proper material (carbon nanotubes) is available, making the connection possible technologically, we address the question of existence and stability of the radial relative equilibrium of a tapered string on a circular geosynchronous trajectory around the Earth, reaching from the surface of the Earth far beyond the geostationary height.     

On the Possibility of the Existence of Volatile Compounds in the Region of the Scott Crater on the Moon

In this paper, we analyze the illumination conditions, the thermal regime, and the possibility of deposits of volatile compounds existing in the vicinity region (NSR S5 region) near the southern pole of the Moon. It has been found that there are no permanently shadowed zones near the Scott crater and the NSR S5 region, though the temperature conditions allow the of compounds such as CH₃OH, SO₂, NH₃, CO₂, H₂S, C₂H₄, and water to remain stable relative to evaporation for a long time (≥1 Gyr). It has been also shown that compounds like CO and CH₄ cannot stably exist in these regions.     

Estimation of the current density and analysis of the geometry of the current system surrounding the Earth

The results of an investigation of the distribution of plasma pressure, pressure gradients, and magnetic field near the equatorial plane in the plasma ring surrounding the Earth under magneto-quiet conditions are presented. Observational data obtained during the international THEMIS mission are used. The picture of the distribution of transverse-current density near the equatorial plane was obtained under assumption of observing the magnetostatic balance condition at geocentric distances from 6 to 12R _E. In estimating the integral transverse current it was accepted that in daytime sector the magnetic-field minima on magnetic field lines are not localized in the equatorial plane. Estimates of the integral transverse current were obtained, which demonstrate the possibility of closing nighttime transverse currents at geocentric distances of up to ～12R _E inside the magnetosphere, which form a high-latitudinal continuation of the ring current.     

对老年人体育锻炼负荷量监控方法的探讨

通过对老年人体育锻炼活动的情况进行相关调查，发现目前老年人体育锻炼中存在一些误区。因此本文针对这些现实情况提出，应根据实际情况运用一些简单易行的方法来对老年人体育锻炼实施医务监督，达到提高老年人体育锻炼的科学性。     

Estimating the accuracy of the technique of reconstructing the rotational motion of a satellite based on the measurements of its angular velocity and the magnetic field of the Earth

The paper has studied the accuracy of the technique that allows the rotational motion of the Earth artificial satellites (AES) to be reconstructed based on the data of onboard measurements of angular velocity vectors and the strength of the Earth magnetic field (EMF). The technique is based on kinematic equations of the rotational motion of a rigid body. Both types of measurement data collected over some time interval have been processed jointly. The angular velocity measurements have been approximated using convenient formulas, which are substituted into the kinematic differential equations for the quaternion that specifies the transition from the body-fixed coordinate system of a satellite to the inertial coordinate system. Thus obtained equations represent a kinematic model of the rotational motion of a satellite. The solution of these equations, which approximate real motion, has been found by the least-square method from the condition of best fitting between the data of measurements of the EMF strength vector and its calculated values. The accuracy of the technique has been estimated by processing the data obtained from the board of the service module of the International Space Station (ISS). The reconstruction of station motion using the aforementioned technique has been compared with the telemetry data on the actual motion of the station. The technique has allowed us to reconstruct the station motion in the orbital orientation mode with a maximum error less than 0.6° and the turns with a maximal error of less than 1.2°.     

实施“三位一体”教育模式 提高学生的综合素质

本文介绍了“三位一体”教育模式的内容,描述亍我们实施该模式所采取的措施及取得的成效。实践表明,“三位一体”教育模式能够提高学生的综合素质,为学生毕业后的发展打下坚实基础,对教育模式的改革具有一定的指导意义。     

从应变计现状看电阻式传感器的前景

电阻式传感器的核心部件——电阻应变计是目前最常用的应力分析的敏感元件。也常用于测量力、压力、扭矩和加速度等物理量。作者简要回顾了电阻应变计的发展历史，介绍了电阻应变计的结构、分类及现状，展望了电阻式传感器的前景。     

System of works on numerical modeling of the dynamics of the structure of the Space Radiotelescope in the RadioAstron project

The results of modeling the dynamics of the Space Radiotelescope are presented. The results of ground-based vibration-dynamic tests are used to validate the calculation models and estimate the damping levels. The dynamic distortions of the reflecting surface caused by the operation of the pointing mechanism of the high-gain antenna are estimated.     

Optimization of the trajectory of the spacecraft insertion into the system of heliocentric orbits

The possibility of the spacecraft insertion into the system of operational heliocentric orbits has been analyzed. It has been proposed to use a system of several operational heliocentric orbits. On each orbit, the spacecraft makes one or more revolutions around the Sun. These orbits are characterized by a relatively small perihelion radius and relatively high inclination, which allows one to investigate the polar regions of the Sun. The transition of the spacecraft from one orbit to another has been performed using an unpowered gravity assist maneuver near Venus and does not require the cruise propulsion operation. Each maneuver transfers the spacecraft into the sequence of operational heliocentric orbits. We have analyzed several systems of operational heliocentric orbits into which the spacecraft can be inserted by means of the considered transportation system with electric propulsion (EP). The mass of the spacecraft delivered to these systems of operational orbits has been estimated.     

火箭推进剂液体晃动关机响应的数值仿真

本文采用VOF方法对火箭发动机关机阶段所引起的液体晃动进行了数值仿真，以氧化剂贮箱为例，得到了贮箱无阻尼环和带阻尼环时的晃动仿真图和液体质心变化曲线，检验了VOF方法处理碎波的能力。