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Cost Accounting, Ethical Accountability, and Accounting Principles

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Journal of Modern Accounting and Auditing 2014年第1期10卷 20-31页

作者： Hossein Pashang urban Osterlund Kjell Johansson University of Boras Boras Sweden

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.

关键词： accountability deficit principle of invested cost ethical accountability

A study on urban system planning of Xiantao city in Hubei Province,China

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Journal of Geographical Sciences 1999年第1期9卷 88-93页

作者： Li Bing-yi(Dept of urban Planning and Architecture,Wuhan Construction Institute, Wuhan 430074, China)

This paper studies developing history and power of city and town in Xiantao district and prediction method of urbanization level. It planes that city and towns is all around district centerXianto city, first, second t... 详细信息

关键词： Xiantao urban system planning, urbanization level

The Town Concentrated Area Planning in Huzhou Municipality

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China City Planning Review 1997年第2期14卷 31-38页

作者： Yang Baojun (Director of urban Planning institute, China Academy of urban Planning and Design. This paper was presented at the SecondInternational Conference of urban Planning, May, 1997, Beijing, China.)

Planning for the town concentrated area is a new research subject at present. This paper reviews the urban development history of Huzhou Municipality concerned with its planning experiences; sums up its features on four aspects: economic development level, ownership,development stage of its urban groups and their space distribution; analyses the major problemsduring its development process. Besides of this, the paper discusses the development strategy forspace distribution, puts forward the plan of ’three concentrations’ and the concept of ’urban-ruralgroup’ as well as the principle for urban land use and prevision role of developing regional infrastructure in realizing the overall objectives of urban system.

关键词： The Town Concentrated Area Planning in Huzhou Municipality 2010 Design

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让我们变胖的营养素元凶

健与美 2014年第5期 66-67页

作者： ale

到底是什么让我们变胖？在“吃”这门学科面前，我们的身材就是赤裸裸的成绩公示牌。你对“吃”的学问了解多少？是时候做做功课啦!

关键词：营养素 “吃” 公示牌身材

Financing Rail Rapid Transit System: A Comparison Between Chicago and Shanghai

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China City Planning Review 2012年第2期21卷 40-51页

作者： ZHOU Jiangping, Assistant Professor, College of Design, Iowa State University, Iowa, the United States. Research area: urban morphology, urban transportation and sustainable urban development.

Detailed financial information of a rail rapid line project is often unavailable to the general public until a project has been completed for a couple of years and even for decades. This is especially true in the Chinese context. Based on available information, this paper compares four aspects of the financing of two rail rapid lines that were built almost simultaneously in Shanghai of China and Chicago of the US. The author finds: first, the central governments had the greatest impact on the capital investment in both lines; second, the formation of transit and financial plans in two cities both involved complicated political processes which were shaped by certain political figures and unforeseeable events; third, in the longer term, it was more expensive to maintain a rail rapid line than to build a new line in both countries; and finally, mainly depending on foreign loans and bonds, Shanghai faced greater challenge in offsetting the financial deficit. But this situation was improved as the Shanghai rail rapid system expanded and matured.

关键词： Shanghai Chicago Rail Rapid Transit Financing

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魅客你的新博客

中国体育（中英文版） 2006年第7期 106-107页

作者： ale

想开个 Blog 却懒得写字,想让 Blog 更有人气却苦无良策,很好办,那就让我们来个 Vlog(视频博客)吧!拥有了 Vlog,你就将晋级成为魅客一族(maker)。在这个全新的领域里,你可以用视频表达你的一切,新的一次户外生活体验,新的网络游戏对战视... 详细信息

想开个 Blog 却懒得写字,想让 Blog 更有人气却苦无良策,很好办,那就让我们来个 Vlog(视频博客)吧!拥有了 Vlog,你就将晋级成为魅客一族(maker)。在这个全新的领域里,你可以用视频表达你的一切,新的一次户外生活体验,新的网络游戏对战视频,新学来的小小罗的过人技巧,你可以哭,可以笑,可以唱,可以跳,甚至可以打滚翻跟斗,一切全凭你主张。简单地说,Vlog 就是 Video Blog 的意思,就是音频/视频博客——Vlog 非常适合不爱打字的人。拥有 Vlog 非常轻松,比如在 *** 网站申请 Vlog 空间。本人仅一句忠告:当你进入 Vlog 的世界。

关键词：户外生活 maker 小罗齐达内世界足坛我自己我爱启蒙老师鲁尼骨灰级

固定功能矫治器前伸大鼠下颌后颞下颌关节窝新骨形成的定量评价

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华西口腔医学杂志 1999年第2期17卷 152-154,I007页

作者：赵志河 urban HAGG RABIE ABM 沈刚华西医科大学口腔医学院正畸学教研室香港大学牙学院上海第二医科大学口腔医学院正畸学教研室

目的：定量分析大鼠下颌持续前伸对颞下颌关节窝新骨形成的影响。方法：模拟临床固定功能矫治器，引导大鼠下颌前伸，制取下颌骨和颞下颌关节组织切片，采用ＬｅｉｃａＱ５５０ＩＷ计算机辅助图像分析系统进行定量分析。结果：大鼠在下... 详细信息

目的：定量分析大鼠下颌持续前伸对颞下颌关节窝新骨形成的影响。方法：模拟临床固定功能矫治器，引导大鼠下颌前伸，制取下颌骨和颞下颌关节组织切片，采用ＬｅｉｃａＱ５５０ＩＷ计算机辅助图像分析系统进行定量分析。结果：大鼠在下颌持续性前伸条件下，其颞下颌关节窝后份有明显的新骨沉积。第３天时，实验组和对照组间新骨沉积无明显差异，从第７天开始实验组与对照组有明显区别，在第２１天时达到高峰，接近３０天，二者间的差别趋小。结论：前伸大鼠下颌后，颞下颌关节窝有新骨形成，并可采用计算机辅助图像处理系统进行定量分析。

关键词：下颌前伸颞下颌关节窝新骨形成功能矫治器

Scale.Effects of STATSGO and SSURGO on Flow and Water Quality Predictions

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Journal of Water Resource and Protection 2013年第3期5卷 266-274页

作者： Prasanna H. Gowda David J. Mulla Vinay Nangia Srinivasulu ale Department of Soil Water and Climate University of Minnesota St. Paul USA International Center for Agricultural Research in Dry Areas Amman Jordan Texas A&M AgriLife Research Vernon USA USDA-ARS Conservation and Production Research Laboratory Bushland USA

Soil information is one of the crucial inputs needed to assess the impacts of existing and alternative agricultural management practices on water quality. Therefore, it is important to understand the effects of spatial scale.at which soil databases are developed on water quality evaluations. In the United States, STATSGO (State Soils Geographic) and SSURGO (Soil Survey Geographic) are the most commonly available soil databases. The purpose of this paper was to quantify the effect of scale.by employing STATSGO (1:250,000) and SSURGO (1:24,000) soil databases in predicting and comparing flow, sediment, nitrate and phosphorus losses for High Island Creek. This watershed is predominately agricultural and located in south-central Minnesota. The ADAPT (Agricultural Drainage and Pesticide Transport), model was calibrated for flow, sediment, nitrate and phosphorus losses over two years (2001-2002) using STATSGO and SSURGO soil databases. Then the calibrated model was used to evaluate alternative tillage and fertilizer management practices such as adoption of conservation tillage, and rate, timing and method of N- and P-fertilizer applications. Statistical comparison of calibration results with observed data indicated excellent agreement for both soil databases (STATSGO with r2 of 0.95, 0.97, 0.77 and 0.92 and SSURGO with r2 of 0.90, 0.97, 0.82 and 0.99 for flow, sediment, nitrate and phosphorus losses, respectively). However, STATSGO based predictions of annual nitrate-N losses were consistently greater than those with SSURGO database and vice-versa for predicted annual phosphorus losses for the alternative management practice that were evaluated.

关键词： Total Maximum Daily Loads Watershed Management Agricultural Best Management Practices ADAPT

Hepatitis C virus genotypes in Serbia and Montenegro: The prevale.ce and clinical signifi cance

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World Journal of Gastroenterology 2007年第3期13卷 355-360页

作者： Neda Svirtlih Dragan Delic Jasmina Simonovic Djordje Jevtovic Ljubisa Dokic Eleonora Gvozdenovic Ivan Boricic Dragica Terzic Sladjana Pavic Gorana Neskovic Sonja Zerjav Vladimir urban Institute for Infectious Diseases Clinical Centre of Serbia Belgrade Serbia Institute for Pathology Medical Faculty University of Belgrade Serbia Clinical Centre of Podgorica Montenegro General Hospital Uzice Serbia Institute for Nuclear Sciences Vinca Serbia Medical Faculty University of Belgrade Serbia

AIM： To investigate the prevale.ce of hepatitis C virus （HCV） genotypes in Serbia and Montenegro and their influence on some clinical characteristics in patients with chronic HCV infection. METHODS： A total of 164 patients was investigated. Complete history, route of infection, assessment of alcohol consumption, an abdominal ultrasound, standard biochemical tests and liver biopsy were done. Gene sequencing of 5＇ NTR type-specific PCR or commercial kits was performed for HCV genotyping and subtyping. The SPSS for Windows （version 10.0） was used for univariate regression analysis with further multivariate analysis. RESULTS： The genotypes 1, 2, 3, 4, 1b3a and 1b4 were present in 57.9%, 3.7%, 23.2%, 6.7%, 6.7% and 1.8% of the patients, respectively. The genotype 1 （mainly the subtype 1b） was found to be independent of age in subjects older than 40 years, high viral load, more severe necro-inflammatory activity, advanced stage of fibrosis, and absence of intravenous drug abuse. The genotype 3a was associated with intravenous drug abuse and the age below 40. Multivariate analysis demonstrated age over 40 and intravenous drug abuse as the positive predictive factors for the genotypes lb and 3a, respectively.CONCLUSION： In Serbia and Montenegro, the genotypes 1b and 3a predominate in patients with chronic HCV infection. The subtype lb is characteristic of older patients, while the genotype 3a is common in drug abusers. Association of the subtype lb with advanced liver disease, higher viral load and histological activity suggests earlier infection with this genotype and eventually its increased pathogenicity.

关键词： Hepatitis C virus Genotypes Prevale.ce Serbia Montenegro