A model to explain the dynamic characters of earnings management was developed based on the interactionamong several firms’ disclosure policies. Under the condition of incomplete information, each firm’s earnings ma...A model to explain the dynamic characters of earnings management was developed based on the interactionamong several firms’ disclosure policies. Under the condition of incomplete information, each firm’s earnings man-agement will be influenced by the earnings disclosure policies of other firms. It can lead to "herd behavior" of earningsmanagement. This paper studies the relationship between earnings manipulation and rights issue policy based on thedistribution of earnings after management. The results indicate that Chinese listed companies trend towards controllingROE in the narrow ranges just above 6% and 10% .Therefore, "herd behavior" exists in the earnings management.展开更多
Having recently secured significant major orders in Central and South America,finishing machinery specialist Monforts will exhibit at the upcoming Febratex textile machinery exhibition taking place in Blumenau,Brazil,...Having recently secured significant major orders in Central and South America,finishing machinery specialist Monforts will exhibit at the upcoming Febratex textile machinery exhibition taking place in Blumenau,Brazil,from August 20-23,along with Uniferro,its new regional pa rtner.This new alliance follows the well-earned retirement of Herbert Erdmann of the service agency Euro Texteis,who has worked tirelessly with Monforts over more than 30 years to secure a leading position in the region for Montex stenter dryers,Thermex dyeing ranges and associated finishing technology.展开更多
Project financing is independent on the sponsors credit or tangible assets, but in the project's expected reliable, stable cash flow and future earnings as the fund source, and mainly to the project entity assets ...Project financing is independent on the sponsors credit or tangible assets, but in the project's expected reliable, stable cash flow and future earnings as the fund source, and mainly to the project entity assets as a debt security financing. It will be of great theoretical and practical significance by conducting a detailed research on related concept and characteristics.展开更多
It has been 53 years since the first volume of Acta Veterinaria et Zootechnica Sinica(Chinese Journal of Animal and Veterinary Sciences,CJAVS)was published.The Journal has earned its reputation by presenting high-leve...It has been 53 years since the first volume of Acta Veterinaria et Zootechnica Sinica(Chinese Journal of Animal and Veterinary Sciences,CJAVS)was published.The Journal has earned its reputation by presenting high-level academic and instructive papers,technical reports,and achievements in Chinese,but its influence is still limited to its primary audience,in China.In recent years,international trade of animals and their products have expanded,展开更多
The green/blue photoluminescence with peaks centered around 2.4 eV at room temperature was observed from nanocrystalline Si thin films prepared by the three-step rapid thermal annealing of hydrogenated amorphous silic...The green/blue photoluminescence with peaks centered around 2.4 eV at room temperature was observed from nanocrystalline Si thin films prepared by the three-step rapid thermal annealing of hydrogenated amorphous silicon iilms.The effect of the parameters of rapid thermal annealing on the light emission was studied.A comparison of photoluminescence feature between the films from the rapid thermal annealing and the furnace annealing of a-Si:H has been earned out.展开更多
Mark Twain was asked one day if he could remember the first money he earned.He thought a long time before answering, and then said, 'Yes, it was at school. I can remember everything about it. Schoolboys in those d...Mark Twain was asked one day if he could remember the first money he earned.He thought a long time before answering, and then said, 'Yes, it was at school. I can remember everything about it. Schoolboys in those days never respected their teachers and never took care of the things of the school. They often damaged their desks. There was a rule in our school that any boy who damaged his desk with a pencil or a knife would be beaten in front of the whole school or would have to pay five dollars.展开更多
In the old days Roscoe worked in a laundry.“I have a new job now,”Roscoe said.In the old days Roscoe continued.Actually,Roscoe is launderingmoney,and that’s awful because to launder money is to move
英国17世纪大戏剧家约翰·丹尼生对英国戏剧的背景、道具作了许多大胆的探索和创新。他首次在自己的剧本Appius and Vinginia中使用了雷声这种戏剧音响手段。遗憾的是,这个剧不受观众欢迎,丹尼生为此收回了这个剧本。然而事隔不久...英国17世纪大戏剧家约翰·丹尼生对英国戏剧的背景、道具作了许多大胆的探索和创新。他首次在自己的剧本Appius and Vinginia中使用了雷声这种戏剧音响手段。遗憾的是,这个剧不受观众欢迎,丹尼生为此收回了这个剧本。然而事隔不久莎士比亚的戏剧Macbeth (《麦克白》)演出时使用了雷声轰鸣这种音响形式,丹尼生听后呼喊道:“My God.The villains will play my thunder but notmy plays.”(天啊,这些小人们不上演我的戏剧却演出了我的雷声。)展开更多
1.He at last earned her love.他终于赢得了她的爱。2.He is amorous af the girl.他爱着那位姑娘。3.He’s fallen for Marjorie Ferrar.他已爱上了马乔里·费拉尔。4.I like her,but feel no affection for her.我喜欢他,但并不...1.He at last earned her love.他终于赢得了她的爱。2.He is amorous af the girl.他爱着那位姑娘。3.He’s fallen for Marjorie Ferrar.他已爱上了马乔里·费拉尔。4.I like her,but feel no affection for her.我喜欢他,但并不爱他。5.John doesn’t hide his adoration for that girl.约翰并不掩饰自己对那位姑娘的爱慕。6.My sister is in love and wants to get married.展开更多
I’ll tell my own daddy,when he comes home, What little work my mammy has done She has earned a penny and spent a groat, And burnt a hole in the child’s new coat.爸爸回到家,我要告诉他,妈妈呆在家,整天不干啥;挣了一分钱...I’ll tell my own daddy,when he comes home, What little work my mammy has done She has earned a penny and spent a groat, And burnt a hole in the child’s new coat.爸爸回到家,我要告诉他,妈妈呆在家,整天不干啥;挣了一分钱,花了一大把,衣服烧个洞,这事全怪她。展开更多
众所周知,美国人是不喜欢别人询问他们收入(income)多少的。主要因为美国是以金钱衡量一个人成功与否的社会(One’ssuccess or failure is measured by the money earned)。收入高是成功的象征,收入低自然也就没有什么值得骄傲的;而且,...众所周知,美国人是不喜欢别人询问他们收入(income)多少的。主要因为美国是以金钱衡量一个人成功与否的社会(One’ssuccess or failure is measured by the money earned)。收入高是成功的象征,收入低自然也就没有什么值得骄傲的;而且,大多数美国人在相处时能照顾别人的感受(to be considerate of what othersfeels),富人不喜欢以自己的财富炫耀成功,穷人也不愿意让别人知道自己贫穷而有失体面,其结果就是大家都不谈自己的收入。展开更多
In recent years, Chinese language and culture shows its amazing charm in the world and is strongly attracting foreign students to study in China. In order to meet the various needs of students, many universities set u...In recent years, Chinese language and culture shows its amazing charm in the world and is strongly attracting foreign students to study in China. In order to meet the various needs of students, many universities set up long-term classes, various Chinese learning classes, short-term assault strengthen experience classes and interest classes, etc. With groups of students continue to expand, is the teaching of foreign language study becomes more and more important. The Chinese song conversion method can and should serve as an assistant for teaching Chinese as a foreign language.展开更多
文摘A model to explain the dynamic characters of earnings management was developed based on the interactionamong several firms’ disclosure policies. Under the condition of incomplete information, each firm’s earnings man-agement will be influenced by the earnings disclosure policies of other firms. It can lead to "herd behavior" of earningsmanagement. This paper studies the relationship between earnings manipulation and rights issue policy based on thedistribution of earnings after management. The results indicate that Chinese listed companies trend towards controllingROE in the narrow ranges just above 6% and 10% .Therefore, "herd behavior" exists in the earnings management.
文摘Having recently secured significant major orders in Central and South America,finishing machinery specialist Monforts will exhibit at the upcoming Febratex textile machinery exhibition taking place in Blumenau,Brazil,from August 20-23,along with Uniferro,its new regional pa rtner.This new alliance follows the well-earned retirement of Herbert Erdmann of the service agency Euro Texteis,who has worked tirelessly with Monforts over more than 30 years to secure a leading position in the region for Montex stenter dryers,Thermex dyeing ranges and associated finishing technology.
文摘Project financing is independent on the sponsors credit or tangible assets, but in the project's expected reliable, stable cash flow and future earnings as the fund source, and mainly to the project entity assets as a debt security financing. It will be of great theoretical and practical significance by conducting a detailed research on related concept and characteristics.
文摘It has been 53 years since the first volume of Acta Veterinaria et Zootechnica Sinica(Chinese Journal of Animal and Veterinary Sciences,CJAVS)was published.The Journal has earned its reputation by presenting high-level academic and instructive papers,technical reports,and achievements in Chinese,but its influence is still limited to its primary audience,in China.In recent years,international trade of animals and their products have expanded,
基金Supported by the National Natural Science Foundation of Chinathe Foundation of Graduate School of Academia Sinica.
文摘The green/blue photoluminescence with peaks centered around 2.4 eV at room temperature was observed from nanocrystalline Si thin films prepared by the three-step rapid thermal annealing of hydrogenated amorphous silicon iilms.The effect of the parameters of rapid thermal annealing on the light emission was studied.A comparison of photoluminescence feature between the films from the rapid thermal annealing and the furnace annealing of a-Si:H has been earned out.
文摘Mark Twain was asked one day if he could remember the first money he earned.He thought a long time before answering, and then said, 'Yes, it was at school. I can remember everything about it. Schoolboys in those days never respected their teachers and never took care of the things of the school. They often damaged their desks. There was a rule in our school that any boy who damaged his desk with a pencil or a knife would be beaten in front of the whole school or would have to pay five dollars.
文摘In the old days Roscoe worked in a laundry.“I have a new job now,”Roscoe said.In the old days Roscoe continued.Actually,Roscoe is launderingmoney,and that’s awful because to launder money is to move
文摘英国17世纪大戏剧家约翰·丹尼生对英国戏剧的背景、道具作了许多大胆的探索和创新。他首次在自己的剧本Appius and Vinginia中使用了雷声这种戏剧音响手段。遗憾的是,这个剧不受观众欢迎,丹尼生为此收回了这个剧本。然而事隔不久莎士比亚的戏剧Macbeth (《麦克白》)演出时使用了雷声轰鸣这种音响形式,丹尼生听后呼喊道:“My God.The villains will play my thunder but notmy plays.”(天啊,这些小人们不上演我的戏剧却演出了我的雷声。)
文摘1.He at last earned her love.他终于赢得了她的爱。2.He is amorous af the girl.他爱着那位姑娘。3.He’s fallen for Marjorie Ferrar.他已爱上了马乔里·费拉尔。4.I like her,but feel no affection for her.我喜欢他,但并不爱他。5.John doesn’t hide his adoration for that girl.约翰并不掩饰自己对那位姑娘的爱慕。6.My sister is in love and wants to get married.
文摘I’ll tell my own daddy,when he comes home, What little work my mammy has done She has earned a penny and spent a groat, And burnt a hole in the child’s new coat.爸爸回到家,我要告诉他,妈妈呆在家,整天不干啥;挣了一分钱,花了一大把,衣服烧个洞,这事全怪她。
文摘众所周知,美国人是不喜欢别人询问他们收入(income)多少的。主要因为美国是以金钱衡量一个人成功与否的社会(One’ssuccess or failure is measured by the money earned)。收入高是成功的象征,收入低自然也就没有什么值得骄傲的;而且,大多数美国人在相处时能照顾别人的感受(to be considerate of what othersfeels),富人不喜欢以自己的财富炫耀成功,穷人也不愿意让别人知道自己贫穷而有失体面,其结果就是大家都不谈自己的收入。
文摘In recent years, Chinese language and culture shows its amazing charm in the world and is strongly attracting foreign students to study in China. In order to meet the various needs of students, many universities set up long-term classes, various Chinese learning classes, short-term assault strengthen experience classes and interest classes, etc. With groups of students continue to expand, is the teaching of foreign language study becomes more and more important. The Chinese song conversion method can and should serve as an assistant for teaching Chinese as a foreign language.
