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ghd hair straightener Polysiloxane prepared by a n

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Polysiloxane prepared by a number of silica aerogels
ionofsilicaaerogels4 conclusion to a 40 as the silicon Ai E f, ethanol was prepared by gas condensation chamber i s catalyst,ghd hair straightener, temperature and water on the hydrolysis of E ~ end of a cypress polymerization have a major impact. Pore size distribution and TEM results show that the aerogels prepared with nano-porous Results s arrest (skeleton particles of about ten nanometers, the pore size of about 3Onto). E with a Li Bai as a cheap source of silica aerogels can also reduce the cost of s Reference 1HrubeshLWJournalofNon-CrYstallineSolids, 1998,225:335 ~ 3422SchmidtM, SchwerffegerFJournalofNon-CrYstallineSolids, 1998.225364 ~ 3683 Wang Jue,ghd hair straightener, and other Materials Research. 1995,9:568 ~ 5724 Journal of inorganic materials such as defense of the military, 1995,1 O69 ~ 755SmithDouglasM. MaskaraAI Duo,air jordan 2010, BoesUIrhJol2mofNon ~ CrYs-talllneSellds. 1 dragonfly ,225:254-2596 ~ egerF, FrankD, S0Mdourna} ofNDnCrys ~ a}} ineSolids,ghd hair straightener, 1998,225:24 ~ 297CorrluRJPeta1ur ~ astnuctureProcessingofAdvancedCerantcs, 1998.113 ~ 126 Denghui Sheng M, Jiangxi Jin Chuan, lg71 years old, Tongji University Physics lecturer. Active doctoral students. Reading from 1989 to 1996 in the Department of Chemistry shoes and get a master's degree. Physics and chemistry. In sol-gel chemistry (mainly bulk and thin film aerogels), fine organic synthesis and catalysis research. Years participated in and completed the National Natural Science Foundation of China, 863 projects, military facilities, key project of Shanghai Science and Technology Commission, Shanghai Morning Star and Morning Star tracking and many other topics. Two issues were identified as \Tuen edge in domestic and foreign papers published more than 30 membership, the utility model patent l items. SilicaAerogelPreparedfromPolyeth deleted isiIoxanesDENGZhongsheng, WEIJiandong, WANGJue,Bailey Button Ugg Boots, SHENJun, ZHOUBin, BAOYuPing, 0HENLingYan (PohllnstItuteofSolidStatePhysics, TongJiUnivers bamboo, Shanghai, 200o92.China) Atracl; Nano-Porousmaterialsto2aerogelsweremadebYusingindustriatsiliconderivatives (polyethoxydL ~ iloxanes, E a Park) obtainedbythecalalYtioreactionofrnethanolandsiliconTheinfluenfc ~ talyst, lernperalureandwaterOfllhegeI cries nprecessigInvestigated. ThesoftheHFandwalerOllthehydrogenationandcolldensationoftheE ~ Park arediscussed. Themicrostructareoflhesilicaaefo. gelsalsotestedbYeslngPoresizedistribution. TEMtec ~ nIques. Theresultsshowthatthediameteroftheskatetatparticlesismorethan1OntowhiletheporesizeIsabout30nmand. someislessthan3nm. Keywords: silicaaerogel; ~ 1 a gelpmce ~ (power gizzard materials) 20 ~ o. B (,)
ER fluid additive
) With the field strength changes, the volume concentration of zeolite 0.2Fig6TheyieldstressandleakcurrentVSelectricin-tensityofNaYzeoliteERfluidwith3, 5orwithoutL2liquidcrystaladditivity \The NaY ER stress and leakage current with the electric field. L-average dielectric constant is about 6.5 and with high anisotropy, its leakage current slightly larger than the silicone oil. The results yield stress increased by approximately 4 times. Higher than the theoretical estimates, probably due to the higher anisotropy of liquid crystal caused this. Add 3Lz decreases when the leakage current is due to leakage caused by the LCD itself. For high anisotropy of liquid crystal additives to be further in-depth study on the theory test. We also found that adding 1% of the LCD ReY zeolite / silicone oil ER fluid, lkV / mm when the yield stress of ER fluids increased from 20Pa 40Pa about the first, after about another change to 440Pa 2s or so,ugg australia, to improve 2O times. This is clearly not the L-polarization contribution to the cause itself, there may be liquid crystal L-itself a kind of phase transition occurs, because the L. There at 42 ℃ phase transition point. ZMS has found that a 5 zeolite into the 5kV/mm abnormal high yield under stress and ZMS-prone bones of a 5 phase transition related. In addition, ERF ReY this phenomenon occurs in the NaY Why can not repeat, has not yet satisfied with the explanation. Infiltration because of the different nature of the interface will affect the liquid crystal droplets of the phase transition, may be able to find the cause of this aspect. 3 Conclusion of the additive is a high-performance ER materials found in an important way. In this paper, the polarization model of additives in a certain range that the use of higher dielectric constant and low leakage current of the additives can improve the performance of ER fluids, but with additive volume ratio increases, increase in yield stress tends to saturate The model is in good agreement with the experimental liquid additives. References 1WinslowW, MJApplPhys, 1949,20:11372 DongSX, ZhouTY, eta1. ProcIEEE, 1992ICEDM1253ChenY, SpercherAF, ConardH. JApplPhys, 1991,mbt shoes sale,70:67964 JordanTC, ShawMT. IEEETransEleclnsu1.1989.24 (5): 8495DavisIC. PhysRevA,ghd hair straightener, 1992,ghd hair straightener,46 (2) R: 719 Wu (female) June 13, 1967 Health, Gansu into 1989, graduated from the Physics Department of Lanzhou University, graduate students in 1992 graduated from the Department of Materials Science, Lanzhou University. Department of Physics, Tsinghua University in 1992, assigned to teach, now Title: Lecturer. StudyonAdditiveinElectr0rhe0l0gicalFluidWuWenDuanXiaodongZhouTieyingChenHongHeYuanjin (PhysicsDepartment, TsinghuaUniversity, Beijing, 100084,ghd hair straighteners, China) ABSTRACTInthispaper, 'theeffectsofadditivesinelectrorheological (ER) a fluidontheyieldstresswerestudiedinviewofpolarizationenergy. ApolarizationmodelfortheadditivesinER-fluidwasproposed. Theresult. fromusingtheliquidcrystalastheadditivesinER-fluidwasinaccordwiththeproposedmode1. KEYWORDSeIectrorhP:: 0icaIfhild (ER-fhid), additive, polarization \
Biodegradable polylactic acid Orthopaedics Research
mm ~ ... nM. ParsonsJRA1exanderHJBiomedM ~ lteTRs, 1987,21 A, 34834Rokk ~. ... P. BastmanL) M, VainionpaaSctI1. BioBxScow. AbsorbahiCantelIouBoneFra ('tareFixationScrewSurgit' ~ llTechniques1Tre.tmen * ofblalleolarPr ... tT ... fWeberAandBType.DeptC) rThopTraum ~ 1. HelsinkiUnlvCemralHospi? A] 198 \medMaterRe1990.24161536ElingB, GogolewskiS, PenningsAJPolymer1982, 23.158737GogolewskiB, PenningsAJJApplPolymSci1983.28, l04538LeenslagJW, PenningsA1Polymer, 1987,28.189530 TormalaPtRokkanenP, Vain ~ npaaSa1. USPatent. 4968317, [99040Cima: GtVacan ~ iJP, VacantiCAelil1. JB [omechEng, 1991.113, 14341LangerRVacamiJP. sc which nap, 1993t2809104g Ma Yun Won-sik l biomechanics of a dynamic flow. Stress and growth (Tang Shan black Translation】 Chengdu: Sichuan Education Press, 1993, Chapter 13 .438 ~ 'hr ~ derHP, KwanMAmlelDeta1.JBiomedM8terRes1991t25t32944TenCeTAF, WoodwardPLSwensonJ.NYAeadSci, 1988.823.18745SchmitzJP.HolingerJ0.OlinOr ~ hop.1988 .237.24548 SwobodaHF.WimmerFM.PfeifferKetalBioma ~ erArtifCelIsArtlfOrgans,ghd hair straighteners, 19901838347MikosAG, Tho ~ enA, C ~ rwonkaLA ・ polymer1994.35106848NielsenFF, Karr ~ mg D Gogolewsk [S-ActaOrthopBrand,ghd, 199283,8849 BocbbolaHW, EngelbrevbtH-Chirurgie,ghd hair straightener,】 970.41,5550 WahligH, DiagelddnE, BuchholxHtcal-JInB] oiotSurg, 1978.60 B ・ 27051KIajidSA-ActaOfthopStand.1985, 86.28552LewisDH, Dappe ~ TO.MeyersWEeca1.ProcInBympControlRelBioact/vIater.1980,ghd hair straighteners, 7,1 Z983Re * hmanMP.Se * ters * romJA, JacobEttal-JDentRes. 1988,67,29854 JobE, Setters ~ romJA.BachDEeta1.C1inOrthop, 1991.297.23755RomanJS.LevenfeldBM state romolulest1990, boat.; 2356BaranowkyVtPetrovaTRashkovI.EurPolymJI99l,ca bags, 27.104557s1iperH.GrijpmaDW.PennlngsAJPt) lymBull994, 32.5tl571
On the wine method for determination of juice
And although the provisions of the juice 半汁葡萄酒 standard content, but no detection. Some manufacturers drill \seized by the detection of a set of juice content in their own way, the use of wine and juice content of total polyphenol content of the characteristics of a linear relationship, respectively, of total polyphenol content of test samples, converted into juice content   to determine the authenticity of the wine. Keywords wine juice of the total wine polyphenols 1 Introduction In recent years, new health drink,discount handbags, it contains many trace elements trapped and rich tannins, acid and other nutrients,ghd hair straightener, can help digestion and prevention of cardiovascular disease, which is very popular, but we found in the supervision and inspection of some enterprises (mainly small-scale private enterprises), in order to reduce costs and earn high profits, production, fraud,ghd hair straightener, or even less without adding grape juice, only flavor blending pigments and other food additives, while the current standard of the whole juice wine GBtT15037 - 94 and 半汁葡萄酒 standard QB/T1980---94 Physical Testing of such wines, has become qualified. This is because the existing Although the content of the standard provisions of the juice,louis vuitton handbags, but no detection. Over the past inspection department in accordance with the level of the sample extract semi-quantitatively determine the content of its juice. At present, some manufacturers of drilling \wine \Here we are after long-term study of Penglai quality test, refer to the test method, a set of juice content in their own testing methods, the use of wine in juice content of total polyphenol content in a linear relationship with the characteristics of the sample were detected total polyphenol content, converted into juice content, to determine the authenticity of the wine. 2 Determination of total polyphenol content of juice content in accordance with the principle of linear relationship between polyphenol content, polyphenol content by the look-up table shows the measured juice content. instrument spectrophotometer 3 Method 1. spectrophotometer calibration: Accurately weigh two 1.4-1.5g of potassium nitrate, respectively, to release the 250ml flask, dissolved in a constant volume of water. 2. spectrophotometer at a wavelength of 302rim Department adjusted the zero point, and then use lcan pool colorimetric determination of the absorbance of each solution. calculated for each solution of the standard value. A0 = axI (Nq gram molecular weight = (6.79gKNO ~), (101.11xO.25) = 0 the average was .2765 gqA0 standard is measured at a wavelength of 302rim A,ghd hair straighteners, in addition come mouth correction factor K 3. determination of sample lessons 0.5w.1, release 10ml volumetric flask to volume with ethanol and then use the spectrophotometer The A value of wavelength 325nm. 4 calculation 1. using correction factor K A values when multiplied by the 325nm; 2. the corrected value is recorded as the total polyphenol content; 3. According to calculation of the total polyphenol content in the juice content of the wine; 4. formula: juice content (%) = total polyphenol content × 100%. 5 Notes 1. trapped by the alcohol content of total polyphenol content of greater impact, so the sample shall be transferred to alcohol 12% (v, v). 2. by 12 different brands of wine were detected in the results when the juice content of 100% of the total polyphenol content was 1. ∞. ・ 37 ・
Online Applications
The application of CMM as a line of precision measuring machine applications, the workpiece should automatically enter the device and automatic access to the high and mighty to the measurement. Measured by CMM, the process more complicated. For the control of different parts of the design process and the measurement process and data processing procedures for measurements are not the same. However, ~ fv-k from the production line system is satisfied consider the coordinate measuring machine, measuring equipment than other online technology easy. Figure 2 shows the factory floor in the introduction of automated coordinate measuring machine (cMM) of the application structure. Figure 2 【coordinate measuring machine automated factory production line application structure 12 in the application structure, the system control computer for the overall management of the directives issued in this computer based on the production line controlled by a computer to manage the production line . Responsible for selecting the processing tools and fixtures required, and clamping in the processing machines. Here, the coordinate measuring machines placed in the same column with the position, are in control of production lines running under the control of the computer. At this location coordinate measuring machines (including computers) work as follows: 1) According to the CAD data supplied by the system to automatically generate diffuse out to be \2) Select the probe, probe travel path automatically generated and automatically measured. 3) evaluation of the measured shape of the relevant forms of assessment and the accuracy. 4) eligibility and whether parts need to be amended to make judgments. Measurement results to the processing part of the feedback information transmitted to the next process and assembly information. 5) According to measurements made on the level of performance assessment of the workpiece. 6) statistical information from the measurement results to evaluate the ability of the project, and production management support. 7) From the desert I control the amount of results and status of the operation of state machines. Above, the first one is on the production line flow of new design products, is necessary for the project. But even if not a new design products, as long as the exchange product, the program must also be exchanged. Making precise measurements,polo bags, resulting in poor processing and assembly factors environmental temperature and chips. If the workpiece material is iron, then when the temperature 1 ℃, lm in length will have a> 10, ran the error. During the cutting and other machining will be issued when the heat. The heat will make the workpiece temperature rise. It is because of the existence of the workpiece after processing the temperature rising, this can not be processed immediately after the end of precision measurement, must wait until after the implementation of heat dissipation. As shown in Figure 2,ugg boots sale, which automatically set up a special place in the warehouse location of the workpiece. 4-line system is actually an instance, set the coordinate measuring machine (CMM) and the production lines of Li by a certain distance. The automated factory system block diagram shown in Figure 3 Measurement Center. Coordinate measuring system block diagram in Figure 3 Figure 4 using the automated production solutions integrated automation control system block diagram of an automated management of the factory, usually by automated processing program (MAP) to unify all the machine interface, and be combined. Figure 4 shows the use of automated control system for processing program block diagram of an application example. Use of automated processing program system of the workpiece according to the following line flows. 1) In the clamping station will be fixed in the accompanying table of raw materials, and to make records in the automated warehouse. 2) The procedures for automated warehouse equipment stowed crane driver workpiece clamping a good person library and save on the parts shelf. 3) from the project management and flexible learning computer processing system for processing and measurement arrangements. 4) add a program by the number of flexible processing computer to measure the program any device instructions. 5) The accompanying table measuring devices operating procedures for sliding. Reached when the measurement position to be fixed. On the coordinate measuring machine data processing equipment instructions measurement procedures. 6) for automatic measurement. 7) to the flexible manufacturing system and the computer end of the measurement signal sent OIGNG. Through the auxiliary computer to transfer data to the management computer. 8) The automatic warehouse according to the measured signal the end of the workpiece holder of income saved. The program does not use automated processing system in the work of flexible manufacturing system computer controlled by the host computer. Some systems are shared by multiple computers work, it will form a wide variety of final data. . Main measurements include diameter,Bailey Button Ugg Boots, roundness, vertical hole, hole concentricity, flatness, surface perpendicularity, parallelism and surface between the dimensions. References 1 Chen decided. Machining measuring meter base. Beijing Science and Technology Press. 19862 Machinery and Electronics Industry Division. Mold tolerances and testing. Beijing: Mechanical Industry Press,ghd purple, 19933 Ganyong Li. Shape and position error detection. Beijing: National Defence Industry Press, 1995.13 *
Politics and Law Committee secretary of the case for incitement to kill his mistress Whole Story
Property of 100,000 yuan; guilty of embezzlement and sentenced to 10 years, 10 million illegal income shall be recovered, their personal property confiscated 100,000 yuan. Decided to implement the death penalty, deprivation of political rights for life, 26 million illegal income shall be recovered, and confiscation of personal property of 200,000 yuan Zhou Qidong. Zhao Zheng defendant guilty of intentional homicide and sentenced to death, deprived of political rights for life. Wang Changchun defendant guilty of intentional homicide and sentenced to death, deprived of political rights for life; guilty of intentional assault, sentenced to 6 years; guilty of affray and sentenced to imprisonment for 3 years. Decided to implement the death penalty, deprivation of political rights for life. The defendant guilty of intentional homicide Yuan government, sentenced to death, deprived of political rights for life; guilty of affray and sentenced to imprisonment for 3 years. Decided to implement the death penalty, deprivation of political rights for life. Yang defendant guilty of seeking to murder, due to the performance of great merit, sentenced to life imprisonment and deprivation of political rights for life. At the same time ruling the defendants liable for civil compensation. August 13, 2002, according to Anhui Higher People's Court issued the execution order, Bengbu Intermediate People's Court Zhou Qidong of 4 people taken to his death, and executed. Now, Zhou Qidong cases have been closed Yanjuan,discount mac makeup, but the social impact of the case and people are still thinking of the case did not stop: first, relaxed outlook on the world's transformation, is the main reason for crime week. Zhou Qidong, male, 8 November 1952 Health, Han nationality, university culture. He graduated from Hefei University of Technology in 1975, assigned the work of a coal mine in the province, transferred back home after Fanchang County, has appointed Digang town mayor, on behalf of the county, the county party secretary, Municipal Committee, Politics and Law Committee secretary and other staff. In some people's eyes, Zhou Qidong is a clever and honest humility, strong working ability of cadres, in 1997, Zhou also won the national \However, due to the transformation of his view of the world relaxed, indulged in sensual pleasures into, engage in sexual relations outside marriage and, ultimately, to incitement to murder, reckless, degenerate into a murderer, not only destroyed the others, but also destroy themselves, there is a world very profound lesson. Second, the lack of supervision of the power, easy to breed corruption. This case, one Municipal Committee, secretary of Politics and Law Committee, a former national \Their extramarital sexual relations, cohabitation more than ten years, but without any human intervention and supervision, until the conflicts, killing each other, ended in tragedy, which can not but arouse people's shock and thinking. October 2001, the provincial party comrades in a meeting that: Zhou Qidong in any town of Wuhu city party secretary Digang Fanchang County, when there is life style, but this person has repeatedly promoted, I do not know when the relevant departments in examining how the cadres review. It can be seen: on the person's lack of effective oversight and supervision, chronic illness is one of our employment system. Although some of the cadres of conscience life style issues Week Week promotion raised objections, but no one was adopted, and even weeks, not only ranking official posts, but played well and served as Municipal Committee, secretary of Politics and Law Committee. In fact,ugg boots sale, in the weeks Fanchang County Magistrate office, secretary and even during the Wuhu Municipal Committee, also continue to reflect his people were removed from the middle of the boss, fraternizing with the tycoons, economic problems, but did not cause any attention and focus. Check by the judiciary: he used his powers, corruption 10 million, 16 million bribes,ghd hair straighteners, illegally acquired property amassed 63 million yuan. Can say for sure, incitement to murder if he were caught, he corruption, bribery is a difficult exposure, he will continue to be the face of hypocrisy in the political arena, which have attracted attention and reflection. Even more ridiculous is that after weeks of incitement to murder, but also sits incidence scene detection, which only in the movies, the novel is truly to see the lens in front of us, really big thing in the world slip JI. Third, the week the case that: life style issue is not a small problem. Weeks of life style disorder, resulting in abnormal circumstances, for breaking Nie Yuan, germination Murder, causing tragedy. Therefore, the leading cadres, must uphold the lofty ideals, we must talk about politics, and righteousness, Shenwei, Cautiousness a preventive measure, the only way to resist corruption, and always maintain a clean, non-degenerate. Fourth, anti-corruption is a long-term arduous task. Zhou Qidong Yanjuan cases have been closed, but the week is the case exposed many problems, it has both subjective, there are objective, both the superficial, there are deep-seated, both for personal reasons, but also employment mechanism disadvantages, therefore, must solve any disadvantages, although the final one day, then anti-corruption work remains to be done. ☆ life, suffering,ghd hair straightener, loneliness, abandonment, poverty, are battlefields which have their heroes; unsung heroes. Times greater than illustrious heroes, - Victor Hugo
Building multi-tier Web-based DCOM Remote Monitoring System
Type multi-application system, commonly referred to as middleware MTS. In the middleware, all the component objects are running in the MTS runtime environment,ghd, these components of the application object implements the basic rules of logic. MTS will manage the component object, which is responsible for the operation of concurrent processing environment, resource management, security management, transaction management systems features processing we can use object-oriented approach to analysis and design of enterprise systems, and then create MTS objects coordination the client's Web application calls, MTs coordinated object according to the requirements of the client activate different functions of MTS objects. MTS coordination objects can then create objects to perform a job, or create MTS data objects obtained from the database data, or update the client modified data back to the database. S use of these features, you can very easily create intelligent building distributed multi-tier Web Remote monitoring applications. Implementation of the ASP program is to create objects in the MTS environment other MTS objects, and then let the MTS object is created out of the implementation of business logic code to implement the application system work,tory burch, and finally the object returned by the ASP processing is complete,ghd hair straighteners, the results so back to the client. Specifically the user to log in through a browser, and authorized, can be monitored in the building to access the Web server, Web server sends to the monitor or control commands, Web server, the ASP program in order to explain, and to interpretation of the results to the MTS server, the server from the MTs in the COM / DCOM components corresponding to the order processing,true religion, including reading and writing to the database or the network controller to control orders. The data from the database or from the BA control network data returned to the MTs in the corresponding server processing, and processing results to the Web server, Web server and then generate Web pages based on the data submitted to the browser. Through this structure, authorized users can remotely access the data for each construction equipment, in addition to data monitoring and alarm functions, as well such as data logging, trend forecasting, and basic maintenance. The BAS system includes thousands of modern measurement and control point, so critical data is only the remote user should be asked before transmission. Remote monitoring, it must fully take into account information security. The current solution is: SSL (Secure Sockets Layer) and HTTPS and so on. ssL protocol is used to encrypt Web browser and Internee the question of information. The protocol allows client / server application of the communication will not be overheard asking, tampering and forgery. SSL was developed by the NecscapeCommunications, based on data security developed by the RsA public key technology. It is InternetEngineeringTaskForce evaluation of interoperable, open security standards, SSL ~ D close the communication channel. And each message encrypted HTTPS respectively. HTTPS allows users to design in every way I CAD and intelligent building 2ool (z) 2 Development and Reference Circuit diagram of monitoring system to generate a digital signature message (not just during the specific role of authentication protocol messages). The entire implementation process as shown in Figure 2.4 Conclusion building automation system through the Internet to achieve information exchange, integration and sharing,ghd hair straightener, the maximum across space and time. Use the browser as a user interface, making easy to use. Application of multi-layer structure makes the system stability and scalability are greatly improved. Building automation can be said that the integration of technology and Internee technology represents the future direction of building automation technology. References 1 Aimin Pan. COM Principles and Applications. Tsinghua University Press, 1999.122 Li. Delphi5. x distributed multi-tier application e-business articles Machinery Industry Press, 9000.53 Xie Xiren. Computer network. Electronics Industry Press, 19994. Yang Jing 2 4. Based on Internet / Intranet distributed dynamic Web application development technology. PC World magazine, 2000.55 edited by East China Architectural Design Institute of Intelligent Building Technology. Tongji University Press. 1996.106ScotJohnson. ActiveServerPages Detailed. Electronic Industry Press. 2000.37JeffDowney. WebServerDataConnections. PcMaga-zinel998.5.17 (9)
Orthogonal design in the preparation of polylactic acid microspheres on the application
rwasusedtomodifypolyethyleneresin, andthesuitableamoursofbromide, Sb2O3,mbt shoes sale, chloroparaffinandaluminumhydroxidewereaddedtoimprovetheflamere. stanceoftheI. DPE / EVAfoam. Asemirigidcellularplasticswithoxygenindex35.5andverticalflammabililyteStofL】 I94V-0wasprepared. KeywordsI ~) PE,louis vuitton handbags, EVA, cellularplasticsinflamingretarding; blend 【page on the next section l28 continuedfromPl28APPIJ [cAT10N0F0r 【cIGONAL-DES Guardian GNG Carpenter rH0DPREPARATIONOFPOLY (LACTICACID) MICROSPHERESGuo5fingzhi, ZhangLianlai,discount mac makeup, IoFucheng, Xiongt ~ engdong, DengXianmo (flap Insti ~ ce, (~ stry , A = a ~ m'aSinica, a friends) ABSTRACTP 【Amicro.sphereswereprep: dbyconventiona1solventevaporationmethod.inordertogainthebestparametersforpreparingmicrosphereswithdifferentsize, theinfluencesofdifferentfactorsonaveragediameterofmicrc ~ phereswereevaluatedorthogonal-designingmethodusing7 (3 \tocontinuousphase (waterphase), respectively.Possiblemutualeffectoffactorswerealsoconsidered.whichwerePconcentraLionandconcentration, Pconcen ~ ationandvolumeratioofoi1phasetowaterphase,ghd hair straightener, PIAconcentrationandvolumeratioofoilphasetowaterphaseimportantorderofthefactorsthateffectaveragediameterwasagitatingrates, PVAconcentration, PI.Aconcentration.volumeratioofullphasetowaterphaseinturl1.Mutualeffectbet 'weenPIAconcentrationandvolumerano0foi1phasetowaterphaseshOWSmarkedinfluenceontheaveragedameter.Keywordsfactor, mutualeffect,Bailey Button Ugg Boots, averagediameter, poly (1acticacid) mlcrospheres
AutoCAD drawing files automatically batch modify utility
Into energy,replica designer handbags, the kinetic energy, potential energy, damping and hysteresis energy and so on. Program also allows time for the combination of history and static load. ETABSOUT earthquake response spectra option to generate time history analysis shows produced by the ETABS, for any function of the acceleration time history earthquake response spectrum curves, the spectral coordinates can be a displacement spectra, velocity spectra or acceleration spectrum, the abscissa can be a frequency or cycle. In order to facilitate the majority of Chinese users. We have also independently developed a Windows environment, the localization of the ETABS graphical pre-treatment system, which uses the latest software technology,ghd iv styler, user-friendly. Powerful, plans to launch early next year. kkkk --- kkkkk --- kkk ------------- ------- _ ------ ● ----- persons by the China Association of Engineering Survey and Design Computer Application Association exchanges three-dimensional piping CAD software, promotion, on 22 August 1996 to 25 in Yantai, Shandong Province held the National Urban Training Center, from all seventeen provinces and cities, survey and design departments and thirty 48 units attended the meeting. Shanghai Chemical Industry Design Institute, the hospital introduced the development of computer software, PDA feature three-dimensional pipe, use, and rose version of the situation, Liming Chemical Research Institute of the design reach of the Yellow River in Henan Kaifeng Chemical Fertilizer Group Co., Ltd. Design Institute in the commitment of foreign exchange and domestic projects successful experience in the application of PDA. During the meeting. Shanghai Chemical Industry Design Institute, together with the bait users must map superimposed three-dimensional pipeline construction materials after the statistical difficulties. Broken lines limit the number of computer software. Intergraph Corporation made a presentation workstation PDS D pipeline. Sinopec Beijing Petrochemical Engineering Company, Daqing Petrochemical Design Institute, Shanghai Jinshan Engineering Company to do the domestic construction projects to introduce the project and the domestic application of PDS technical exchanges. NEW YORK meeting invitation Beijing Technology Development Corporation introduced the indoor and outdoor and industrial water supply and drainage SD-CAD software functions and features, the software in the country has been widely used. Sinopec Beijing Petrochemical Engineering Corporation, reported on pipe stress analysis software CAESAI /, Huanqiu Chemical Engineering Corporation of China reported three-dimensional pipe PDMS workstation software in engineering design. Three-dimensional pipeline of engineering design CAD application has made gratifying achievements, a number of training development and application of a rope teams grow. Are also a number of workstations and the design of computer software has been applied. But for various reasons. C, M3 was still unable to figure out the national requirements. As the bottleneck constraint application. The meeting. Lectures by software development capabilities of its software and version upgrades. Users to exchange of experience, learn from software developers and users, and improved three-dimensional pipe for the promotion of the popularization and improvement of CAD. Played an active role. 5419,6 engineering design automation Lian cAD ugly Ran design department of engineering drawings is very valuable information resources. According to statistics, engineering and machinery industry in the design of more than 70% of the original drawings based on the. Wide range of CAD applications, deep, growing problem is how a lot of the original hand-drawn engineering drawings into the computer record. Departments can use the computer file storage management; design department in CAD environment, in the original drawings based on the editing, the second design. Currently,ghd hair straightener, the engineering drawings of hand-drawn (white map, blueprint,ed hardy clothes, graph paper, sulfuric acid) into a computer operable image (shape), the most popular methods are two kinds. The first method is: use a scanner to scan drawings, raster files generated. A large number of light cabinet files stored in compressed form on a floppy disk or CD (with a 1GB disc can store 400 A0 drawings, raster files). The scanning process can eliminate the original drawings blue, to stain and drawings correction, partial scan and other treatment. However, this matrix by scanned light cabinet graphics format (or rather, should be called the image), CAD software can not be edited. The second method is: the grating vector graphics. In a raster image can be automatically identified in a variety of graph lines, symbols, automatic or semi-automatically transformed into CAD environment can handle vector graphics editors, CAD software can produce an acceptable file formats (such as DXF, IGES) . Good vector graphics recognition software conversion rate of 90%. Scanning and vectorization process by the following diagram. The first transformation method applied to design units of the department of drawings computer file management, query, retrieval, transfer rapidly scan (click the blue stain elimination) CAD environment,Ugg Bailey Button, detailed treatment of vector processing (recognition tilt correction) scanned drawings and the vector of the process, 996 workers and Ran Rang traduce automated account cAD 55
X-type with two-dimensional mesogenic liquid crystal polymer synthesis and characterization
State image. References 1 Zhou Qifeng (Zhoufeng) Polymer Bulletin (PolymerBulletin) a 1991.1602BergS. KroneV, Ringndc ~ fHMakromo1. ChmRapidCorm ~ un. . 1986, (7): 3813 Li Bai Act (LiZifa), Zhou wind (Zhoufeng), Zhang Ziyong (ZhangZiyongO. Polymer (ActaPolymedcaS ~ niea), 1990, (1): 514 Li Bai Qu (12Zifa). Zhou wind (ZhouQfeng). Zhangzi Yong tZhangZiyong). Polymer Technology (ActaPolymericaSinica) and 1990 A 【6): 6945 Li Bai mood (Zifa). Zhou Qifeng (zh. UQg). Zhang restrain (ZhangZlyccJg). Polymer Technology (ActaPolymmicaS / niea) a i99i, (z): i6z6 Li Bai Act (LjZifaJ,ghd hair straightener, Zhou wind (ZhouQ song g). Zhangzi Yong 【ZhangZiyong). Polymer Technology (ActaPolymerlcaSiniea) a 1992,tory burch shoes, (5): 6117ZhangCAlunxiao, LiZifa. Z [muQfengChin. 』PolymSci-1993.11 (4】 3488ZhouQF.WuZ, [1zRW.ChinthemLetr_.1991-2 '8) {659g Bai mood (LjZifa). Chen Zhijun (ChenZhiiun), Zhang wrap grip (Zhar ~ eShuyuan),ghd hair straightener, and so on. Chem (Chem. 』Chin.Univ) a 1994,15 (11): 1723SYNTHESISANDCHARACTERIZATIONOFLIQUIDCRYSTALPOLYM jack SW Ⅱ 'HX-SHA jack TWo. DIM pharynx NSl0NALZhengShijun, IJLei, ZhangShuyuan, NuIV ~ ngjun, LiZifa (Mater.Eng.D., Zheng ~ ou ?., Z & ~ ngzAou) ZhouQifeng (DofBolyn.Sci.andEng., TheColle ~ ofChem.,Bailey Button Ugg Boots, BeijingUniv., Beijing ) ABSTRACTAseriesofliquidcrystalpolymerswit} lx-shapedtwo-demensionalmesogenicunitsweresynthesizedbylowternperaturesolutionpolycondensationbyusingterephthalicaciddichloridand2 ,5-dihydroxyl1 ,ugg australia,4-phenylenedi-p-alkoxylhenzoateasmonomer. TheliquidcrystallinebehaviorofthepolymerswascharacterizedbyDSCandpolarizingmicroscopywithaheatingstage. Itisfoundthatallthepolymersarenematicthermotrpoicliquidcrystalpolymers dish 1emeltingtemperatureTmandtheclearingtemperature1lofthepolymerschangeregularly out varyingofthelengthofthealkylSUkstituentgroups. Keywordsliquidcrystallinepolymers, X-sl1apedtWO-dimensionalmesogenicunit, synthesisandcharacterization
PLA grafted polysaccharides bionic materials are reviewed
erizationwithmicrowaveirradiation. Andalso, theapplicationsofthesefunctionalpolyacrylamidemicrosphereswerediscussed, suchas: thermoresponsivepolyacrylamidemicrospheres,ugg boots cheap, magneticpolyacrylamidemicrospheres, pH-responsepolyacrylamidemicrospheresandorganic-inorganiccompositerr ~ crosphereswhichwerecomposedofpolyacrylamideandinorganicpartic1e. Inaddition. thecompositemicrospheresshowedboththerigidityofinorganiccompoundandtheflexibilityofpolymer. Intheend,air jordan, theprospectofstudyanddevelopmentoffunctionalpolyacrylamidemicrosphereswerealsoputforward. Keywords: polyacrylamide; dispersionpolymerization; emulsifier-freeemulsionpolymerization; thermo-responsive; pH-response (on the next page 12. ContinuedfmmP.12) ProgressofPolylaetideGraftedPolysaeeharides-LikeBioinspiredMaterialsLIYong-gang, WANGYuan-liang,ghd hair straightener, FUChun-hua, LUOYan-feng (ResearchCenterofBioinspiredMaterialsScienceandEngineering,ugg boots uk, CollegeofBioengineering, ChongqingUniversity,ghd salon, Chongqing400044, China) ABACT: Thetendencyofbiomedicalmaterialsistodesignthenovelbiomaterialybiomimeticorbioinspiredmethods. Bothpolylactideandpolysaccharidesarebiodegradableandhiocompatible, andtheyareextensivelyappliedintissueengineeringordrugdeliverysystem. Itisanovelmethodtodesignthebiomedicalmaterialycombiningthepolymericcharacteristicsofpolylactidewiththebiogicalpropertiesofpolysaccharides. Thispaperreviewedthenewresearchinpolylactidegraftedpolysaccharidesandcommentedonthequestionsandtheprospectofthebioinspiredmaterials. Keywords: polylactide; polysaccharides; graftingmodification; bioinspiredmaterials
Tensile impact cohesion during the determination of HDPE craze
eredesignedtoobtaintheeffectsofgaschannelsongasfingering. Theresultsshowthatinthedesignofsemi-circulargaschannelthereisoptimizedproportionrangeofradiustoplatethicknessandthegasfingeringofpartswithsquaregaschannelsisserious. Keywords: gas-assistedinjectionmolding; designofgaschannel; numericalsimulation; physicalsimulation (on the next page 134. ContinuedfromP.134) MeasurementofCohesionStressofHDPECrazeUnderImpactDrawingWANGLinga one,ugg australia, LIZheng-min3 (1.CollegeofMaterialScience & Engineering, XihuaUniversity, C ~ gau610039, China; 2.CollegeofMaterialScience & Engineering, ShandongUniversityofTechnology ; 3.CentreofAnalysis & Testingof ~ x: lndongUniversityofTechnology, ZJbo255049, China) ABSTRACT: InaHDPEwhichundergoesstablecrazefibrildrawing. rapidthickeningofthecrazelayerwillcausehighlylocalisedadiabaticheating. Athermomechanicalanalysis,ghd purple, predicatedontheexistenceofacrack-tipcraze, haspreviouslyallowedbothimpactfractureresistanceandresistancetorapidcrackpropagationtobepredictedforcrystallinethermoplastics. Intermsofcra7 ~ cohesion, athermaldecohesionmodelcanbeusedtosimulateacrazelifetimeorthedecohesiontimeduringimpactextension. AmodifiedFullNotchCreeptesthaeendevelopedtomeasurethecohesivepropertiesofaplanar,ghd iv styler, crazelayer,ghd hair straightener, underthickeningratesofupto2m / s. Displacementisimposeddirectlyonthenotchsurfacebyarigidinsertwithinthemouldedspecimen. Boththecohesivestressandthelifetimeunderrapidextensionweremeasured. Forthehighdensitypolyethylenetestedthesecorrelatewellviathenumericalmode1. Keywords: cohesivestress; craze; impact; adiabatic; FIDPE
本文由中国论文联盟WWW.LWLM.COM收集整理。   摘要 纪录片话语研究是媒介话语研究中的一个分支,主要是运用话语理论和话语分析的方法来揭示纪录片 发展 背后的权力与控制问题。现阶段相关方面的研究主要集中在两个方面:一是关于纪录片的研究,另一个是关于话语与话语分析的研究。这两个方面的研究近年来出现了相互融合和渗透的趋势。
  关键词 纪录片话语 纪录片研究 话语研究
  纪录片话语研究是媒介话语研究中的一个分支,主要是运用话语理论和话语分析的方法来揭示纪录片发展背后的权力与控制问题。在纪录片研究中,话语和话语分析理论的引入,是对纪录片理论的一种创新。传统纪录片理论偏重于经验和技巧,不能满足理论创新的需求,话语和话语分析理论的引入,改变了传统的微观视角,突破了创作技巧的圈子,关注于纪录片背后的意识形态推动和纪录片的意识形态建构功能,关注于纪录片的外在控制、内在控制和自我控制,tory burch shoes,为我们提供了一个新的分析方法,让我们从一个全新的视角来审视纪录片文本。不过,纪录片话语研究作为一个新兴的研究领域,从事的学者还很少,因此,笔者把近年来的相关 文献 进行了整合和梳理,为该领域研究提供一资料基础。
  一、关于 中国 纪录片方面的研究
  1 纪录片发展史的研究
  《中国纪录片发展史》(方方,中国戏剧出版社,2003)阐述和 总结 我国电影纪录片和电视纪录片的形成 历史 、发展过程,获得成就、现状和未来发展趋势。《中国电视纪录片史论》(何苏六,北京广播学院出版社,2005)把中国电视纪录片从诞生的1958年到2004年近半个世纪的发展历程,分为四个时期,即 政治 化纪录片时期,人文化纪录片时期,平民化纪录片时期和社会化纪录片时期。并就每一个时期最富特征的一些点进行剖析,使四个时期前后连贯,形成脉络。博士 论文 《纪录片下的中国――二十世纪中国纪录片的发展与社会变迁》(李灵革,浙江大学2004年中国近 现代 史专业博士学位论文)用历史学的眼光来解读中国纪录片的发展,juicy couture handbags。在历史学与纪录片之间架起一座桥梁。博士论文《影像中的20世纪中国――中国纪录片的发展与社会变迁》(唐晨光,南开大学2001年中国近现代史专业博士毕业论文)以近百年的社会发展为背景,论述中国纪录片发展的历史以及纪录片的发展与社会变迁的关系。此外。《在触摸历史与实录变迁间转换――中国历史题材纪录片简述》(肖平,《中国电视》,Infants Erin Ugg Boots。2005年9期)探讨了中国历史题材纪录片的发展和创作问题。《中国文献纪录片的演变》(单万里,《电影 艺术 》,2005。6期)论述了中国文献纪录片近80年的历史演变。《对中国纪录片的回顾与展望》(黄慰汕,《中国广播电视学刊》,2000,8期)、《关于中国当下纪录片》(鱼爱源,《电影文学》,2003,2期)、《90年代电视纪录片发展概览》(刘树勋,《电视研究》,2000,8期)等论文对中国当下的纪录片发展进行了论述和探讨。这些关于纪录片发展史的研究,有的是对中国纪录片整个历史发展过程的论述,有的只是对某个纪录片很短发展时期的论述,探讨了纪录片发展与社会变迁、文化发展等社会因素的关系,大多以年代和作品创作的主要特征和基本倾向为断代依据,对中国纪录片形成、变化和发展勾勒了一条明晰的脉络。
  2 纪录片理论和创作的研究
  纪录片理论和创作方面的研究占了纪录片研究中大部分,《中外纪录片比较》(张雅欣北京师范大学出版社,J999)通过对于中外纪录片历史上的重大事件、重要人物及经典作品的纵向回顾与横向比较,概述了纪录片创作的四种基本结构方式,探讨了纪录片之于现实、纪录片之于真实、纪录片之于历史的关系、纪录片应反映怎样的文化内涵等问题。《纪录中国――当代中国新纪录运动》(吕新雨,生活・读书・新知三联书店,2003)对十多年来在中国掀起的“新纪录运动”进行了实践上的展示与理论上的分析。此外,《纪录片创作论纲》(钟大年,北京广播学院出版社,juicy couture handbags,1997)、《电视纪录片制作》(吴保和,文化艺术出版社,1999)《生存之镜》(姜依文主编,北京广播学院出版,2000)等书都对纪录片特别是电视纪录片的创作和理论发展进行了细致的研究。这些纪录片理论和创作方面的研究,可以对纪录片的创作手法有一个较为全面的认识,同时有利于了解和研究中国目前纪录片创作的理论以及美学状况,Classic Tall Romantic Flower Ugg Boots,对于研究近三十年纪录片的创作理论与美学特征有一定的启发和帮助。

[ 内容 摘要] 文化产品的“全球化”,已经是当代传播学者

们无法回避的 问题 。与之相对应的“本土化”,则备受“文化帝国主义”的批评者们关注。电影作为文化产品的典型代表,无疑是 研究 全球化与本土化问题的重要样本。近期在国内外均引起关注的影片《刮痧》,为兼顾全球化与本土化提供了一个新的范例。

[关键词] 全球化;本土化;电影;好莱坞;《刮痧》

发展 中国 家的电影生产者常常面临这样的困境:在国际上取得骄人战绩的影片,在国内却不被接受,全球化成功的同时是本土化失败,Winnipeg Jets Jerseys。从早期那些被普遍认为是拍摄中国人最丑陋的一面以满足西方人的猎奇心理的获奖影片,到最近已经是好莱坞导演的李安拍摄的、国外普遍认为是中国武侠电影、国内却称之为东方版《理智与情感》的《卧虎藏龙》,San Jose Sharks Jerseys,很少有影片能在全球化与本土化之间求得一个皆大欢喜的平衡点。《卧虎藏龙》被指责为丧失了中国传统的“侠义”精神,成为“全球文化是被西方统治的文化”、“本土文化会被西方文化同化”观点的又一佐证;但另一种观点认为,全球化与本土化是一枚硬币的两面,全球化和本土化两极互动,构成了这个 时代 的文化动脉,有学者甚至提出“全球本土化”(glocalization)的概念,以体现两者的对立统一关系。

问题在于,大多数国家缺乏“全球本土化”的有效佐证。对好莱坞来说,本土化和全球化是统一的;对其他国家来说,这一事实正意味着本土化与全球化是对立的。尽管一些真正体现本土文化内涵的影片,如李安早期的《喜宴》、《饮食男女》,成功进入了欧美精 英文 化圈,但与大众文化几乎绝缘,即使在国内也是如此。好莱坞的模式实际上包含了一切有助于流行、有助于大众消费的要素,除了技术上和情节上,更重要的是在价值观上,极其注重迎合观众心理,突出表现那些人性中共有的东西,如浪漫、亲情、英雄主义,等等。因此可以理解为什么李安早期的“父权三部曲”无法在西方引发共鸣,而迪斯尼拍摄的《花木兰》将木兰代父从军的动机阐释为荣耀门楣、追求自我和适度的女性主义。

用以上要素来考察国产新片《刮痧》,不难找到这部被迪斯尼等片商称为非常“好莱坞化”的影片在国内仍能以“主旋律”身份登场、又取得良好票房的理由。在展开 分析 之前,本文将对影片内容做一简介,然后再一一解读其中包含的文化要素,力图借助内容分析,对影片在全球化与本土化两方面所做的努力进行探讨。当然,不同观众对于同一影片会有不同解读,本文的分析仅是一家之言,目的不在于褒贬任何影片,而是在前人的基础上,借助对电影内容及其市场运作的结果,探讨不容回避的、受巨大的商业利润驱动的全球化和本土化问题。


故事发生在美国中部的圣路易斯,在美国奋斗了八年的许大同,获得了年度行业大奖。在颁奖会上,他激动地告诉大家,juicy couture handbags,“我爱美国!”。此时,他的儿子丹尼斯却同美国上司昆兰的儿子发生争执,尽管许大同很爱丹尼斯,他还是当众打了自己的儿子。随后,丹尼斯闹肚子发烧,他的爷爷因为看不懂药品上的英文说明,便用中国传统的“刮痧”给孙子治病。一次意外事故后,刮痧留下的血痕引起儿童保护组织的关注。为保证父亲顺利拿到绿卡,许大同承担了给丹尼斯刮痧的责任,因而被控虐待儿童,最后被判剥夺监护权,禁止与儿子见面。为使儿子能留在家里得到妻子的照顾,许大同同意“分居”;老父亲决定回国。接连不断的打击使一个历经艰苦进入美国主流 社会 的平静家庭转眼间变得支离破碎,同时破碎的还有他们的美国梦。圣诞之夜,许大同思子心切,门卫却不准他进门,大同只好顺着公寓楼外的水管向位于十楼的家爬去。警车呼啸而至,juicy couture handbags,大同险些坠落。幸好,老父亲临走前将真相告诉了昆兰,昆兰亲身试过刮痧后,与法官一起来到大同家宣布解禁令。关键时刻,昆兰拉起大同,一家人终于紧紧抱在一起。


无论我们承认与否,喜欢与否,电影这种文化产品的全球化,在很大程度上意味着好莱坞化。好莱坞在多年的运作中早已形成一套几乎公式化的高效生产模式,稍具常识者都可以 总结 出其中若干要素:A、陷入重重困境的主人公竭尽所能,表达自己作为一个“人”的愿望和抗争;B、围绕主线发生的感情纠葛(爱情、亲情、友情、对立);C、冲突或惊险场面、良好的节奏感、搞笑的小插曲……

《刮痧》的导演郑晓龙坦承自己的拍摄是有意“带点好莱坞化的”。《刮痧》也的确借鉴了不少好莱坞电影的拍摄手法。比如冲突或惊险场面的设置,像法庭上的激烈辩论,许大同夫妇到 医院 接孩子时,记者的闪光灯闪成一片,大同夫妇被警察牢牢捉住以及片尾大同爬水管等场面,带有明显的好莱坞式风格。形式的好莱坞化无疑有助于全球观众对讯息的接受,进而才能谈到对影片内容的理解,文化产品全球化的目的才有实现的可能。本土文化如果想在全球化的大环境下得以生存,必须借鉴其他文化的经验。尽管好莱坞的模式备受有识之士诟病,但无论其角色光彩与否,它在全球过程中发挥的作用不容忽视,它在文化产品生产方面的经验也使其他文化模式望尘莫及。


法律 的异化

毫无疑问,美国是个典型的法制化的国家,打官司几乎已经成为日常生活的一部分。严格而繁琐的法律程序在制度层面上保障了社会的正常运行,但有时也会因对法律真实的追求造成对现实真实的异化。近几年不少好莱坞大片都以这种异化为重要内容,包括近期同是取材于现实的《惊爆内幕》、《永不妥协》。而当“打官司”这件事发生在《刮痧》中显然从未尝过当“被告人”滋味的中国移民许大同夫妇身上,物化的法律程度与人的父子真情发生碰撞时,矛盾冲突显得格外激烈,Ugg Casuals。尽管《刮痧》海外票房如何仍是未知数,但从好莱坞以往影片对法律异化问题的兴趣来看,这是一个具有良好操作性的载体。

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juicy couture handbags College graduates in the le

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College graduates in the legal protection
labor contract with probationary period of employment of college graduates increasingly grim situation, the University Employment has become a university, community and family focus, graduate employment in the legal problems frequently appear, \Is to protect the legitimate interests of graduates? Its scope and implementation of effectiveness in practice encounter a lot of confusion. \\performance, modification, dissolution and termination; while the \\So what are the application of the present practice of the legal issues? With the \This article will explore this.
An internship in the legal issues
(a) in the school between the intern and the employer whether the formation of labor relations. Interns and employers in the school is formed between the labor relationship? \the establishment of the employer of labor relations in order to become subject to the \And \China's labor law requires the signing of a labor relations need to employ (labor) contract, and in-school learning to the employer during the internship, the two sides can not usually enter into employment (labor) contract. Internship for college students, they are to accumulate experience, and for the intern and the employer unit is essentially different from regular employees, interns can be in the hosting organization and the same treatment as regular employees, the employer only to Students provide an opportunity to participate in practice, but also a process of self-study personnel, they often have students or interns to the practice of schools where students receive some training costs, so the case with the establishment of labor relations,juicy couture handbags, signed employment (labor) contract a far cry from the real meaning. [1]
new \Because of the lack of understanding of workplace policies and regulations on labor and rusty, resulting in a number of fresh graduates and unit labor contract signed when the employment agreement and is very passive, and finally can not legally protect their own interests. New \Students in various parts of the years of frequent violations of the legitimate rights and interests of the phenomenon,ugg boots sale, one of the important reasons is that labor relations are not clear, the implementation of the labor contract system in place. Establish and perfect the labor contract system, to protect the legitimate rights and interests of workers, \But for college students in the school's practice, practice,Christian Louboutin Pumps, after all, is not really in the unit as a unit of employees, so in the application of the \
(B) the attribution of responsibility during the internship period. Since the internship students do not belong to units of staff, strictly speaking, internships with the legal relationship does not exist, then during practice personal injury, property damage will be who should bear responsibility?
First is the phenomenon of personal injury during the internship period the students the responsibility of ownership. September 2004, a Beijing University student Yang Guang (a pseudonym) is the school arrangements for arrangements to practice a pharmaceutical company, did not expect the company to send to his task is to practice the roof cleaning the chimney. Before work, the company did not carry out any safety education Yang Guang, did not make any dangerous tips. Yang Guang operations in the fourth floor roof, stepped on a light without any warning sign board fell from the roof of 11 meters. The hospital, Yang Guang, although out of danger, but due to a stay in hospital from gunshot injuries is 4 months, also left a six handicap, is yet to employment. To this end, Yang and pharmaceutical companies the school to court for compensation. One hospital after hearing that, Yang, as the school students, organized by the school to participate in internship activities,NFL Jerseys Wholesale, although schools and pharmaceutical companies agreed to provide one by the company to training site, the organization of teaching, and to manage this, but the students practice areas itself is an integral part of the contents of school teaching, schools are teaching facilities for students. Negligent management of the school during the internship period,Phoenix Coyotes Jerseys, some do not press the \Not entirely responsible for the safety management of the school should be shared with pharmaceutical companies to tort liability. The Beijing First Intermediate People's Court of Final Appeal found the school should assume responsibility, and an order to the students of schools and pharmaceutical companies pay for medical expenses, disability compensation, solatium and other mental total 279,000 yuan. [2]
that the case clearly show that the intern and the employer is not labor related, work-related injuries occur in the labor process is difficult to apply the \the issue of work-related injuries identified for the development of the different rules, the Beijing Municipal Labor and Social Security Bureau, to the work injury insurance, business practice colleges, technical schools, industrial accident, the labor security department will not conduct any work-related injuries identified; Zhengzhou City, Henan Province, the implementation of \Thus, for students in work-related injuries around the provisions found in different, but there are still many schools do not agree with the practice unit accountability proportion of injury awareness, which gives students practice in particular the interests of students in the unit caused by actual operation of protection difficult.
Imminent implementation of the \department as soon as possible to develop appropriate rules and regulations to carry out other special protection. ?????
University of exam-oriented education for the manifestation of the cycle
1 University of the causes of exam-oriented education circles University of exam-oriented education cycle
1.1 manifestations
1.1.1 rigid education system is examination-oriented education the biggest drawbacks of too much emphasis on book knowledge, in particular, impart knowledge of external learning, too much emphasis on exam skills, teaching methods, mainly mechanical training, serious students of the emotional neglect, emotional and personality development,juicy couture, neglecting the students self-awareness and comprehensive abilities, students can design their own future and today [1]. The current education system is still important results follow, light process, re-selection, light excitation, over-reliance on a variety of tests to teacher-education system [2]. Personality in the University to continue to be stifled, interest has been ignored, no features, procedures, training of the educational pipeline of talent, but a quick examination-oriented education products. The light weight scale of quality, light quality of the education system, skills, students will inevitably lead to drilling rather than specialized, Gaofendineng, quality failure, dislocation theory and practice, hands-on ability, education from the social market needs. The main manifestations are: (1) qualifying score and maintain the performance of education sector management. In universities, students and political honors, advanced studies on the success or failure of all their test scores, and some university students will also test scores to rank the stage to encourage the students easy to learn. Some universities in pursuit of qualifying, blind to build a comprehensive university, pay attention to the big subjects, together, all while ignoring the development of specialized education and innovation ability of students, \(2) narrow hinder the educational value of human development. Determine the educational value of the country, society in this ring, when the ultimate goal of the state, ignoring that both ends of the individual and mankind as a whole. Recognized the educational value of the lack of a respect for human life, awareness of the individual concerned. (3) Curriculum unreasonable. At present, China University of theory and practice about the proportion of 8:2, the curriculum of college students theoretical knowledge, practical ability to ignore the social and moral qualities, resulting in students struggling with all kinds of tests, social experience gaps. Cause some students need to make learning \
1.1.2 dogmatic part of the university management system for the pursuit of ranking universities to develop a variety of examination-oriented management system, the number of teachers re-light quality,Infants Erin Ugg Boots, light and not refined. Many young teachers, there to teach undergraduate undergraduates, and even the phenomenon of junior college students to teach undergraduates. The students, appraised the system, party system, grants and other competitions with scores of completely linked to innovation, style and other accounting appraised probability of winning is not high. Part of the university ranking system for the implementation of public performance and open up the campus, \As 12 a of the exam-oriented education experience, students can only further into the examination cycle. This should cultivate the spirit of rational and critical thinking ability of healthy people, but the neglect of \
1.1.3 rigid traditional teaching methods of university teaching high school, expressed as I speak you listen, I say you do, lifeless atmosphere of the classroom, students have no motivation. Implementation of \
1.1.4 mentality of the current examination of college students distortion Students are divided into two parts to the \phones to send answers to a few hours in advance or even earlier into the examination room accounted for \Another part of the scholarship hopeless, they have the \, no interest in learning,juicy couture handbags, the examination as a chore and a task to be treated.
1.2 exam-oriented education
1.2.1 studies the characteristics of the test point was teaching a school of teaching quality, students, social recognition, etc. are closely related with the enrollment rate, enrollment rate higher school education quality, the better students, government investment in education, the more funds. The higher the rate of a class of studies, the homeroom teacher bonuses, higher wages, the greater the likelihood assessment titles, the higher the teacher's worth. Scores as the sole teaching quality inspection point, completely ignored the overall development of students and personal character. For enrollment rate, fully instill his own ideas, ignoring students personality development.
1.2.2 scores for students pursuing the goal point \3]. The main purpose of learning is to test score, from primary to university scores are engaged in a fierce competition. Score another job as long as you can into a good school, parents and friends the more the reward, the more the teacher's praise, therefore, out of a student to pursue the ultimate goal, all to themselves as the center, to score as the center for examination and study.
1.3 University of exam-oriented education cycle causes
1.3.1 misleading traditional values \grandparents official standard thinking in the mind freeze to form a continuation of tutoring, the children in the \freeze and rust is to study the glory of the family the right to study and equated to learning as bitter and tired of the job and tasks to complete.
1.3.2 of the modern education system itself, China's current education system followed the feudal society of the imperial examination system, training of personnel, selection modeling, ignoring the development of personality, \points to take people \
1.3.3 shackles of university education system is positioned on Undergraduate Education to train professionals in certain areas, based on the \publicity and all-round development of certain restrictions; University of Western countries concerned about is how a person can be independent of education as a thinking, values and ethics has to understand the cultural differences of the health of individuals, based on the \is a \Education cultivate both the talent difference is obvious. 1.3.4 Dislocation of personal values in the 'CD sub-theory' educational background, the school is the main criteria for student evaluation scores, the higher the score, the stronger the ability,tory burch shoes, coupled with some employer-sided pursuit of high academic qualifications the tendency to light the actual talent, students had to \This is what led to the University to exam-oriented education is an important cause of misunderstanding, not only does not make students learn in the appropriate section deserves all the qualities, but to make students study utilitarian,NFL Jerseys Wholesale, it goes on, they fell into examination cycle.
2 students out of the exam-oriented education approach

Junior high school classroom questioning Psychological Survey
Keywords: junior high school classroom questioning Psychological Investigation

I. Introduction
teachers classroom questioning is a teaching method commonly used. Teachers inspire students thinking by asking questions to guide students to obtain or consolidate knowledge and develop their intelligence. Good question can improve classroom efficiency and achieve better teaching results. And ask questions in class between students and teachers showed a \However, not every teacher is able to effectively utilize the classroom to ask questions? Will not intentionally or unintentionally taken a number of good practices so they can not play its proper role? The attitude of the students is like? We conducted a special investigation, I hope our research can help teachers better use of classroom questioning teaching methods in teaching. This paper from China Union WWW.LWLM.COM collected.
Second, the survey methods
(a) of the survey subjects of this study
Yantai City, two middle schools and middle schools in Dongying City, a four-year junior high school students, a total of 144 people,tory burch shoes, including first day 76 students, 68 middle school students.
(B) of the questionnaire
are gaps in the questionnaire, the questionnaire of 16 questions, including the selection and question and answer forms. Mainly deals with middle school students on classroom questioning cognitive, emotional experience, intentions, classroom performance, teachers and students tend to question the evaluation of classroom questions and expectations six.
(C) the investigation process
the class as a unit,Sunburst Tall Ugg Boots, the collective Surveying. Uniform questionnaires, 144 questionnaires were valid questionnaires, and statistical analysis.
Third, the results of
(a) of the junior class to ask questions of cognitive
survey showed that 88.9% of the students ask questions in class is a good way of teaching. Only a very small number of negative or 11.1% of the students in this view. However, this view of students of different grades were significantly different. After twenty students or less than twenty students have a more negative view. Analysis of the findings from behind, this may be because more students after twenty twenty students within the teacher has less chance to ask questions,Manolo Blahnik Shoes, and their enthusiasm has suffered in the classroom, so the question to show the negative emotions of classroom . When asked whether the classroom conducive to improve academic performance questions, there are 92.4% of the students ask questions in class that can improve academic performance. Therefore, teaching in junior high school classroom to promote the advantages of questions, and strive to improve the efficiency of its application is necessary. Views on this question has grade. Grade students in the classroom than students who started questioning the relationship between academic achievement with a more negative perception, which may be related to the mentality of middle school students.
(B) of the junior class to ask questions of emotional experience
Psychological research shows that moderate levels of tension conducive to problem-solving. Questioning allows students to focus and experience moderate stress,Philadelphia Flyers Jerseys, exercise, problem-solving abilities. This study showed that 17.4% of the students in question were \Only just over half of the students can be seen up to moderate tension. And found that stress levels were significantly correlated with academic achievement. Twenty students after the students than the previous twenty more people nervous too, and twenty students before the students after twenty more people than not nervous. This may be related to the situation with their learning. Twenty former students who have learned to master them better, the teacher's questions have a greater grasp, so the teacher questions to answer when they compare the smooth, low stress levels; and after twenty students often feel poor grasp of knowledge, leading to a greater degree of tension. Excessive tension for some students, should arouse the attention of the teacher.
(C) the intention of junior high school classroom
question when asked whether you want the teacher asked themselves, 86.1% of the students said they hope. Now for some reason some of the teachers questions like the one by one by seating row of students. But one by one the teacher asked the children questions and want the whole row or a selection of questions for students, 77.1% of students are willing to pick the teacher to ask questions, they think it can enhance motivation and learning efficiency. In the year also no significant difference.

File management efforts to strengthen ideological and political work to promote
Keywords ideological and political students file management 
Introduction 
files are national institutions, social organizations and individuals engaged in the political,ugg boots sale, economic, scientific, cultural and other social practices activities directly to the formation of the text,Atlanta Braves Jerseys, graphics, audio-visual and other forms of history. File attributes and information attributes with the original record is that people are the original records of social practice, is a basis of, the certificate of the information. File documentation to record and reflect the true creators of the file thinking and behavior, who left to form the original handwriting, audio and video, allowing people to see the truth. Therefore, the files in the internal and external activities can play the role of hard evidence. At the same time, file for general information or for people to understand the kind of intelligence in order to draw knowledge and experience gained, improvement, promote the work of reference play an important role. 
recent years, the author is working in university graduates in contact with a number of employers, these enterprises have in the hiring of qualified personnel is a common feature, that is, in addition to visits of students of professional knowledge and professional skills, general concerned about the performance of students in school, they often ask the teacher to the counselor such as \I also found that students in the identification table for writing the reviews still care about. When the counselors will be an evaluation of the teacher clearly written into the file, truthfully, the constraints and incentives on the role of students is still very obvious. 
voice of experience here also mentioned two: the first, the employment pressure on university students are great, if short positions from requirements and compare the number of graduates each year of view, the talent market is a buyer's market, students are only meet the standards proposed by the employer before they can shun employment. Based on such a situation, making the employer's requirements and guidance for students bound more easily than the schools require students to accept, and more effective; the second, the current university students, mostly born in the 80s of last century who , and more for one child, the community used to the population as \Their upbringing, interest orientation, social cognition and adaptability and six, students born in the seventies there is a big difference. Students of the main changes to the Higher Education presents a serious topic - the work of thinking, ways of working should be adjusted accordingly. Want to be good student work, student work alone teachers, schools are unable to do alone, to be more proactive than before, the introduction of more social and family power. 
the above facts and experience, we can use the file to link employers and students, the employer needs the information in the file can be identified by means of character study reflected, so that social factors are not successful will introduction of a student's education and management were coming? This is somewhat similar to the \This approach will surely be the education of students and management to produce good role in the promotion, some schools and employers will have a win-win situation, the majority of growth and success of students is very beneficial to some. 
However, the reality is that most college students work in archiving and management of archives work is still at a relatively low level, but simply, passively record the daily management of its students and the ideological and political education work evaluation, discipline and incentives are not well developed and used, the file is not utilize all the effects, real \
This paper intends to file in the students the significance of ideological and political work and students how to manage and use files for some superficial exploration. Meanwhile, the actual work to expand the \
one file in the Ideological and Political Work in the meaning and role of 
(a) file is the basis of ideological and political work. Incomplete development of students, non-synchronization, multi-tendency, dynamic, self-organization and uncertainty. These characteristics demand political workers must have the students thinking, learning, social and other details, targeted manner. A comprehensive understanding and grasp the students think, what they have learned and act, the formation of surface contact alone is not enough impression, with college students need a deep understanding of archival material. Student records of the students in all aspects, including personal experience, political ideology, moral character style, academic achievement, usually performance, Pingyoupingxian, disciplinary action, kind of realistic way to record the raw material, not only are college students smart, physical performance, but also record and performance of students moral, ideological and political work for students of history, the comprehensive understanding of the minds of students, individualized, targeted to provide an important basis for the work. Of course, these archives are a comprehensive understanding of the employer of students, as an important basis by people. 
(b) of the file is a summary of ideological and political work. Through a certain period of ideological and political work-related documents, archive material, can be a comprehensive summary of ideological and political work experience. These experiences are the wisdom of the political workers, on the one hand ensure the continuity of ideological and political work,tory burch shoes, on the other hand, who was familiar with the situation as a scientific development plan of educating people to solve the problems of reference. Practice shows that use of the file, documented, and many problems solved, will help improve work efficiency and quality. 
(c) of the file is to evaluate the importance of ideological and political work materials. Ideological and political work, including the ideological and political education, students daily management, service and other aspects of cultural life on campus. These work in words, pictures, recorded form. These records to carry out ideological and political work on the assessment provided. How students engage in ideological and political work, can be reflected from one aspect of the file. 
(d) strict file management can promote students to a full development. Students accurately record the students file in the school moral, intellectual, physical and other aspects of development. The archival material on the students to join the party, Pingxianpingyou, learning the normal cut, walks free graduate, employment recommendations, the employing unit after the unit of study or employment to enhance other aspects of their selection and provide an important basis. Therefore,Philadelphia Flyers Jerseys, students can play the file contents of the role of incentives and constraints, to encourage advanced and backward inhibition has a positive meaning. Students pay strong attention to archival material, and conscious thought in the political, professional learning, social aspects of life to express themselves as much as possible, so that they can have better archival materials, especially do not want your files tainted. Therefore, as the ideological and political workers, should pay attention to file management, attention to the performance of students in school are summarized and comprehensive evaluation of the correct means of promoting students round talent. 
Second, democracy Identification of realistic 
\. These records as an important file information is identified and appraised the future employment of students,juicy couture, staff provided the basis for college student credit evaluation system is an important carrier. From a management perspective, is also a major constraint or incentive tool for students.  ?????
Intangible assets, operations and audit strategy
Operation of intangible assets is an enterprise owned by the patents, trademarks, copyrights, land use rights, goodwill and other intangible assets for logistics and planning, so that enterprises maximize the value added activities.

Intangible assets include operations strategy:

1, intangible asset development strategies. When enterprises in the development of intangible assets, to the status of the enterprise with international competitors or the same industry-leading level of analysis and comparison of the means of evaluation of the advanced nature of enterprise development and competitiveness. In addition, competitors can also be intangible assets or leader development achievements and advanced experience of migration to the development of intangible assets of the company management, allowing companies to maintain a strong competitive edge in the development of intangible assets and maintain continuous improvement. This paper from China Union WWW.LWLM.COM collected.

2, intangible extension strategy. Compared with tangible assets, intangible assets, the largest contribution to the enterprise value-added extension of the value of its huge. To implement the strategy of brand extension, for example, companies can use existing brand production of other related products, This can help to successfully enter new product markets, on the other hand the promotion of new products to reduce costs, while enhancing the original product value.

3, intangible assets,juicy couture, financing strategies. Different stages of development in the enterprise's intangible assets using different financing is a new means of financing. In business start-up phase, could use a good \small employers in terms of pre-investment funds can only obtain a license for the advanced management experience side, formulas, trademarks and other intangible assets.

4, intangible asset expansion strategy. Effect of using brand-name companies, technology,Chicago White Sox Jerseys, management strengths and other intangible assets to make an inventory of tangible assets, through joint, hold shares, mergers and other forms of enterprise expansion, to achieve optimal allocation of resources.

5, intangible asset allocation strategy. In modern enterprises, scientific and technical personnel, management staff work not only in accordance with their distribution according to work to create value for the enterprise, and make fruits of their labor capitalized intangible assets of enterprises involved in the distribution of profits. In recent years, high-tech enterprise specialized human capital in the distribution of profits has become a major trend.

Strengthen the management of intangible assets,juicy couture handbags, reduce the risks inherent in the operation of intangible assets,Classic Mini Ugg Boots, intangible assets, operators must carry out the audit, valuation of intangible assets, recognition, study and understanding of the status of intangible assets, operations, preparation of operational status of intangible assets report and recommendations for improvement, in order to make their intangible assets operating at their best. Operational audit is in intangible assets through an oversight, evaluation and advisory function,MLB Jerseys wholesale, play a role in strategic direction in advance, what the role of supervision and ex post evaluation of corrective predict.

Operations audit professional to determine the basis of intangible assets

(A) intangible assets audit of project operations to determine

How to determine the operational audit of intangible assets of the audit object is a precondition for carrying out the audit work, so far there is no uniform definition of intangible knowledge. Operational audit of intangible assets have a direct impact on the problem is, no matter how the definition of intangible assets, intangible assets in corporate strategy development in an important position has been widely recognized, but relatively narrow accounting recognition of the content. Accounting procedures for accounting recognition is the first stage, only the recognition of a business and accounting issues can enter the operating system, according to the characteristics of possible measurement, recording and reporting, operational audit before the audit specifically identified the object. Traditional accounting focuses on identifying and reflect the physical assets, intangible assets in financial accounting is not fully reflected. According to statistics, economics, intangible assets involved in as many as 29, especially since the economist Theodore Schultz in 1960 that \Human's \But the accounting concept of assets has not been exceeded, the current use of individual and overall assessment of the intangible assets of 12 items included in the financial accounting system, only the patents, non-patent technology, trademarks, copyrights, land use rights, goodwill and other items, knowledge, information and other intangible resources form the majority of independent existence does not show up in the accounting of intangible assets, including goodwill acquired in a business combination or the outside can only price basis; human resources has been separated from the Financial Accounting in addition, can not truly reflect the scale of the assets of economic agents, the distribution of income caused by the barrier.

(B) the magnitude of value of intangible assets to determine operational audits

Frequent dynamic changes value of intangible assets, and its own value for the formation of its excess profits of the enterprises of the future magnitude of value is not worthy, etc.. Littleton famous accounting experts have pointed out: economics can be viewed as the wealth of people to create and use many different and often conflicting theories have generated a set of integrated inductive theory, it is the center of wealth. The natural resources are a symbol of wealth, which is by its usefulness and scarcity of the decision, the decision usefulness of a desire to share in it, and scarcity determines the conditions they can be used for transactions. Industrial society, natural resources constitute the main body of tangible assets, so the traditional accounting model is built on the core measure of tangible assets on the basis of the existing accounting measurement model is mainly used on the historical cost principle, form of the company's assets, physical assets are static, can be measured based on the original certificate. The era of knowledge economy, the traditional method of accounting measurement had a huge impact, in the form of the knowledge economy, the accounting of intangible assets is a key reflection of dynamic, value-added large, stability is small, and these characteristics is the historical cost principle difficult to accurately measure. Audit of the accounting recognition, measurement, recording and reporting of the re-determined, intangible assets, as reasonably determined magnitude of value of intangible assets will directly affect the efficiency and effectiveness of operational strategies.

Comprehensive analysis of these two aspects, to carry out operational audit of the intangible assets project can be judged with reference to the following criteria:

1, intangible assets acquired with the identifiable nature of trading channels. That intangible assets can be a separate transaction channels available, it can be used as part of a business combination or in the form of government grants received.

Accounting principles of prudence and establishing loan bad debt reserve system

Since 1993, China's loans to bad debt reserve fund system from scratch, and continue to improve and achieved gratifying results, which is the accounting principle of prudence in the financial operations of the specific application, in theory and practice is a major breakthrough. But can not be denied, our bad debt reserve system in the accounting, tax treatment and follow principles of prudence, there are still inconsistency, resulting in bad debt reserve system are not fully play its effectiveness.

one problem: bad debt provisioning has not yet fully reflect this accounting principle of prudence by the China Alliance WWW.LWLM.COM collected papers.

\. Accounting principles of prudence requires estimates and record profits to be cautious and conservative, and the valuation losses recorded to the full, while maintaining adequate reserves to cover losses. On the surface, the loan provision for doubtful debts reflects the precautionary principle, but in fact see the valuation and the records of the loss is not sufficient, provision for doubtful debts is not against credit risk losses. Embodied in:

1, the proportion of a single provision, the loan classification and current management can not meet. In 1998, China's commercial banks to implement a loan classification management, this is the need for sound operation of banks, central banking and financial supervision. Its core content is: According to the risk of loans to assess the quality of the loans to be treated with caution the risk of possible loss. Its original purpose, the line accounting should be based on different risk loans ratio of provision for doubtful accounts in different preparations. In 1998 the Ministry of Finance (1998) 302 document on China's bad debt reserves of financial institutions to do a lot of the extraction methods to improve, but the proportion of bad debt reserve provision has not been revised, is still running the system in 1993 1% in a single ratio. Any implementation of a banking business are inseparable from bank accounting, the proportion of a single provision for loan classification largely restricted the implementation of the management and promotion.

2, the proportion of low provision and high-risk China's commercial banks are not commensurate. Banks are also high-risk industries, the existing provision of 1% of the proportion of loan loss rate from our point of view, is extremely inappropriate. In recent years, due to internal factors and external environment, the assets of commercial bank credit increased the proportion of overdue loans and bad debts much more than 1% loss rate. According to reports,classic cardy ugg boots, the end of 1999,tory burch shoes, four major state-owned commercial banks need to write off bad debts book loans accounted for 2.7% of total loans, plus overdue and doubtful loans should be written off part of the total write-off of bad debts may be 8% or 9%. This shows that the proportion of 1% of the provision would make \Western countries is not only a higher proportion of the overall provision and allow the line to decide the level of risk under the loan classification provision ratio.

3, timing and provision of reserves to write off bad debts ratio point is not, contrary to the timeliness of accounting principles, affecting the authenticity of accounting information. May 1998 the Ministry of Finance doubtful extract the new regulation: China's bad debt reserves of financial institutions by the end of the difference between the loan balance of 1% extract. Provision from the point of \the error. But, \contrary to the principle, but also affected the authenticity of accounting information.

4, there is no provision for removing the amount of bad debt write-off amount, ranging from the actual level of reserves. The existing bad debt provisioning formula is: = the end of this year, doubtful loans (net of loans and borrowing of funds entrusted) × 1% - on the end of the year bad debt reserve balance. On the surface, the difference between the extraction of the end of the year the amount of bad debt reserve should be with the \However, the bad debt reserve is to resist the provision for credit risk and the risk allowance for funds, if any bad debt write-off, you need to write off bad debts from the \is made market accounting \However, extraction of the end of the year bad debt reserve, the reserve for bad debts written off still, which appeared in the accounting illusion: this should increase expenditure has increased profits. Examples are as follows:
Suppose a line at the end of the loan portfolio balance was 50,000 yuan, according to the proportion of 1% of the provision should be provision for reserves of 500 million, if the bad debt write-off 500 million this year, No new loan balance, then stands to reason that the 500 million write-off bad debts, this time, no longer the reserve account balance, so the end of the loan should be provision for 4.95 million bad debt reserve fund, namely: (loans balance of 50,000 million - 500 million write-off of bad debts) × 1%. However, under the current system provides for bad debts this year = (50,000 million in loans - bad debts written off 500 million) × 1% - on the end of the year bad debt reserve balance of 500 million = 4.95 million -500 million element =- 5 million. Shows the difference between the extracted factors to the difference between the end of last year's bad debt reserve balance, then write off bad loans without considering factors, resulting in bad debt at the end of the original balance and loan balance ratio between 1% loss, not only extraction, Instead, the so-called hub back to the difference any more, resulting in year-end level of reserves and the actual amount varies.

5, doubtful nature of the existing general provisions, special provisions and the exercise of the functions of a dilemma. Under the \Our provision for bad debt reserve method for its point of view, not by the size of the extracted risk, and individual assets or the depreciation of certain assets not related, therefore, used in general bad debt reserve. However, the method of its verification of view, it shoulders the important task of writing off bad debts, therefore, has the general reserves and special reserves dual nature. If all the current bad debts included in supplementary capital,ugg boots sale, like the lack of scientific basis; if not included, it is not extracted by the risk classification of the special preparation. Thus, the duality of nature, not only in theory, but also in terms of accounting and relevant provisions of the contradictions have emerged.

Second, focus: how to deal with the application of the accounting principle of prudence and tax

between 1998 and doubtful debts by extraction provides: \charged from the cost. \The bad debt reserve to mention more taxes for less; the contrary, profits increase. Shows the application of the principle of prudence will directly affect the state financial expenditure.
doubtful debts of commercial banks to withdraw a risk compensation fund. Commercial banks are high-risk industry should follow the international practice, to fully estimate the loss, how much bad debt provisioning of the line should be the degree of risk in accordance with its own lending decisions. Meanwhile, the special reserve is to reduce the value of some loans, the loan assessment of the inherent losses on loans, the banks operating in the normal business expenses, the cost should be included. But from the perspective of macroeconomic and revenue assurance, you can not because of emphasis on the principle of prudence to affect state tax revenue, bad debt reserves for loan losses is expected there may be, though highly probable, but not the real loss, but also does not happen, and bad debt write-off loans did not abandon the claim.
visible, due to commercial banks and the Ministry of Finance in the responsibilities, goals, interests and other differences, the proportion of bad debt provisioning, methods such as seemingly simple question, the actual operation it is difficult to achieve coordinated . On the bad debt reserve is inevitable, free or partially tax and other issues, it is necessary to fully embody the principle of prudence, but also does not affect taxes, do not be easy. In the long run, commercial banks use the principle of prudence and increasing state tax revenue, both the interests of the goal is the same. In view of the existing conflicts,tory burch shoes, it is recommended the following measures:

1, an appropriate increase in provision for general reserve ratio to determine the classification of the special provision for the reserve ratio range. Western countries are generally extracted three reserves: one general reserve balance of the loan portfolio by a certain percentage of extraction; the second is the special reserve fund,Phoenix Coyotes Jerseys, according to loan classification and the types of loans within the extent of losses, provision for different proportions; three is a special reserve, according to the different types of loans, such as country, industry and other extraction. In order to change the dual nature of doubtful debts, loans to more truly reflect the possibility of loss, to more accurately reflect the bank's profitability and asset quality, and promote full use of the banking industry to resist the principle of prudence, I think, at least in general and should be drawn Two special reserve.

tax reform from the current external environment, the proportion of management time to completely liberalize the provision is not yet mature, but in order with the five commercial banks to adapt risk classification management, may be appropriate to improve the general reserve account mentioned ratio, and to determine the proportion of special provision for doubtful debts of the interval to give the bank a certain policy provision for bad debts within the scope permitted for autonomy.

2, the accounting income and tax benefits to appropriate separation approach. The existing system requires, bad debt reserve funds shall be allocated from the cost that banks and finance in a conflict of interests can be taken to the appropriate accounting income and tax benefits practice of separating.
abroad doubtful debts have different tax treatment, and some free or partially adopted the policy of tax exemption, and some countries are not exempt. If the United States reserves and extraction common reserve fund are not tax-free special, particularly for the prevention of country risk reserve to be tax-free; Australian special reserves and general reserves are not tax-deductible write-off bad debts for tax-free; General for Canada gold country risk reserve is not tax-deductible write-off of bad debts and doubtful loans sheet items extracted from the special reserve for a reasonable 90% tax-free; Singapore tax general reserve, special reserve is not tax deductible. Therefore, the situation of our country, learn from foreign experience, comprehensive relationship between the distribution of benefits, I think: general capital reserve fund has a subsidiary nature, should not be tax-free, will continue this as a tax base, the larger the risk the special reserve fund, after all, bad debt losses from the write-off, can implement some tax-free, there is large bad debt losses, and then be refunded according to the actual amount written off. This is to ensure the state's tax, and the bank has some provision for special reserve autonomy.

3, change the accrual method for each quarter in order to gradually achieve the dynamic provision for doubtful debts. From the provision for bad debt reserve method of view, \But it is consistent with the nature reserve for bad debts and provision, verification procedures, than the \Provision for doubtful debts and write off bad debts best practices should be dynamic, namely: the quality of loans decreased to increase the reserve for bad debts; loan quality improvement to reduce the bad debt reserve. Given the above, it is recommended: first quarter provision for doubtful debts, bad debt write-off of each end of the quarter. This is consistent with the allowance for bad debt reserve fund is the first posterior branch of the procedures mentioned; the other hand, can write off bad debt reserve bad debt situation and make timely adjustments in favor and stay provision of reserves Account verification to dynamic direction, so that the information tends to be more accurate, so that the value of credit assets more realistic and fair, so that banks operating results more accurate and objective. (Author: Department of Accounting Finance College of Nanjing Xu Li)


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