簡介：中國古代文學(xué)史復(fù)習(xí)題中國古代文學(xué)史復(fù)習(xí)題單項選擇題及答案單項選擇題及答案1．我國第一部詩歌總集是（）。A．山海經(jīng)B．樂府詩集C．楚辭D．詩經(jīng)2．詩經(jīng)被稱為“經(jīng)”是在（）。A．先秦B．秦代C．漢代D．南北朝3．詩經(jīng)全書共有（）。A．100篇B．105篇C．300篇D．305篇4．最早提出“孔子刪詩說”的是（）。A．孟子B．荀子C．司馬遷D．班固5．詩經(jīng)在當(dāng)時被劃分為“風(fēng)、雅、頌”，其劃分的主要標(biāo)準(zhǔn)是（）。A．地域B．社會作用C．音樂D．內(nèi)容6．詩經(jīng)用作宗廟祭祀舞曲的是（）。A．國風(fēng)B．小雅C．大雅D．頌7．“風(fēng)、雅、頌”是詩經(jīng)的（）。A．分類B．表現(xiàn)手法C．思想內(nèi)容D．特征8．漢代“四家詩”指（）。A．齊魯鄭毛B．齊魯韓毛C．齊鄭韓毛D．齊魯韓鄭9．我們今天所看到的通行的詩經(jīng)屬于（）。A．齊詩B．魯詩C．韓詩D．毛詩10．詩經(jīng)最基本的句式是（）。A．四言B．五言C．雜言D．七言11．詩經(jīng)中寫男青年對河邊采集荇菜的一位女子的相思，想象著和她相愛的詩篇是（）。A．召南摽有梅B．鄭風(fēng)褰裳C．周南關(guān)睢D．邶風(fēng)靜女12．詩經(jīng)中描繪了一個美麗清泠、朦朧迷茫的抒情境界，刻畫詩人徘徊追思的形象，借助景物和意象含蓄委婉地表達(dá)相思和追懷之情的詩篇是（）。A．邶風(fēng)靜女B．周南關(guān)睢C．陳風(fēng)月出D．秦風(fēng)蒹葭13．七月是一首（）。A．表現(xiàn)周人政治生活的詩歌B．農(nóng)事詩C．反映婚姻問題的詩歌D．反映上層社會生活的詩歌14．漢代儒學(xué)家中為“毛詩”作箋的是（）。A．毛萇B．毛亨C．鄭玄D．班固30．九章共（）。A．9篇B．L0篇C．L1篇D．L2篇31．戰(zhàn)國中后期，屈原根據(jù)民間祭祀歌所加工而成的作品是（）。A．九章B．九歌C．天問D．招魂32．一口氣提出170多個問題的屈原的長詩是（）。A．離騷B．天問C．九歌D．招魂33．屈原之后最有成就的楚辭作家是（）。A．唐勒B．景差C．宋玉D．淮南小山34．九辯的作者是（）。A．屈原B．宋玉C．唐勒D．班固35．把楚辭編定成書的人是（）。A．孔子B．司馬遷C．班固D．劉向36．“賦”作為一種文體，最早見于（）。A．荀子的文章B．屈原的文章C．宋玉的文章D．賈誼的文章37．七發(fā)的作者是（）。A．王褒B．東方朔C．枚乘D．賈誼38．最早奠定漢大賦體式的作品是（）。A．枚乘的七發(fā)B．司馬相如的天子游獵賦C．揚雄的長楊賦D．班固的歸田賦39．開創(chuàng)漢大賦寫作體式的人是（）。A．枚乘B．司馬相如C．賈誼D．揚雄40．把漢大賦推向高峰的人是（）。A．班固B．張衡C．司馬相如D．揚雄41．“勸百諷一”說的是（）。A．西漢初年的政論文B．漢代騷體賦C．漢大賦D．漢代后期的抒情小賦42．兩都賦的作者是（）。A．班固B．班彪C．張衡D．揚雄43．張衡創(chuàng)作的抒情小賦是（）。A．歸田賦B．鸚鵡賦C．二京賦D．刺世疾邪賦44．趙壹創(chuàng)作的抒情小賦是（）。A．歸田賦B．鸚鵡賦C．二京賦D．刺世疾邪賦45．禰衡創(chuàng)作的抒情小賦是（）。A．歸田賦B．鸚鵡賦C．二京賦D．刺世疾邪賦46．我國第一部紀(jì)傳體通史是（）。A．左傳B．國語

簡介：20212021高中物理學(xué)史知識點總結(jié)高中物理學(xué)史知識點總結(jié)高中物理學(xué)史知識的學(xué)習(xí)需要講究方法和技巧，更要學(xué)會對知識點進(jìn)行歸納整理。下面是我為大家整理的高中物理學(xué)史總結(jié)，希望對大家有所幫助。高中物理學(xué)史（一）一、力學(xué)1、1638年，意大利物理學(xué)家伽利略在兩種新科學(xué)的對話中用科學(xué)推理論證重物體和輕物體下落一樣快并在比薩斜塔做了兩個不同質(zhì)量的小球下落的實驗，證明了他的觀點是正確的，推翻了古希臘學(xué)者亞里士多德的觀點即質(zhì)量大的小球下落快是錯誤的2、1654年，德國的馬德堡市做了一個轟動一時的實驗馬德堡半球?qū)嶒?、1687年，英國科學(xué)家牛頓在自然哲學(xué)的數(shù)學(xué)原理著作中提出了三條運動定律即牛頓三大運動定律。4、17世紀(jì)，伽利略通過構(gòu)思的理想實驗指出在水平面上運動的物體若沒有摩擦，將保持這個速度一直運動下去得出結(jié)論力是改變物體運動的原因，推翻了亞里士多德的觀點力是維持物體運動的原因。同時代的法國物理學(xué)家笛卡兒進(jìn)一步指出如果沒有其它原因，運動物體將繼續(xù)以同速度沿著一條直到海王星，1930年，美國天文學(xué)家湯苞用同樣的計算方法發(fā)現(xiàn)冥王星。9、我國宋朝發(fā)明的火箭是現(xiàn)代火箭的鼻祖，與現(xiàn)代火箭原理相同但現(xiàn)代火箭結(jié)構(gòu)復(fù)雜，其所能達(dá)到的最大速度主要取決于噴氣速度和質(zhì)量比火箭開始飛行的質(zhì)量與燃料燃盡時的質(zhì)量比俄國科學(xué)家齊奧爾科夫斯基被稱為近代火箭之父，他首先提出了多級火箭和慣性導(dǎo)航的概念。多級火箭一般都是三級火箭，我國已成為掌握載人航天技術(shù)的第三個國家。10、1957年10月，蘇聯(lián)發(fā)射第一顆人造地球衛(wèi)星1961年4月，世界第一艘載人宇宙飛船“東方1號”帶著尤里加加林第一次踏入太空。11、20世紀(jì)初建立的量子力學(xué)和愛因斯坦提出的狹義相對論表明經(jīng)典力學(xué)不適用于微觀粒子和高速運動物體。12、17世紀(jì)，德國天文學(xué)家開普勒提出開普勒三定律牛頓于1687年正式發(fā)表萬有引力定律1798年英國物理學(xué)家卡文迪許利用扭秤裝置比較準(zhǔn)確地測出了引力常量體現(xiàn)放大和轉(zhuǎn)換的思想1846年，科學(xué)家應(yīng)用萬有引力定律，計算并觀測到海王星。

簡介：120212021年黨史學(xué)習(xí)教育知識競賽測試題年黨史學(xué)習(xí)教育知識競賽測試題姓名部門分?jǐn)?shù)備注以黨史為重點，結(jié)合新中國史、改革開放史、社會主義發(fā)展史相關(guān)內(nèi)容，共64題，單選40題，多選10題，填空10題，簡答4題，撒哈拉秀才擬制。一、單選題（每題1分，共40題，計40分）12021年2月20日，總書記在黨史學(xué)習(xí)教育動員大會上強調(diào)，在全黨開展黨史學(xué)習(xí)教育，是黨中央立足黨的百年歷史新起點、統(tǒng)籌中華民族偉大復(fù)興戰(zhàn)略全局和世界百年未有之大變局、為動員全黨全國滿懷信心投身全面建設(shè)而作出的重大決策。A、小康社會B、兩個一百年目標(biāo)C、社會主義現(xiàn)代化國家D、鄉(xiāng)村振興事業(yè)2中國共產(chǎn)黨第十九次全國代表大會，是在全面建成小康社會決勝階段、中國特色社會主義進(jìn)入的關(guān)鍵時期召開的一次十分重要的大會。A、新時期B、新階段C、新征程D、新時代3中國共產(chǎn)黨第十九屆中央委員會第五次全體會議，于2020年10月26日至29日在北京舉行,審議通過了中共中央關(guān)于制定國民經(jīng)濟和社會發(fā)展第十四個五年規(guī)劃和年遠(yuǎn)景目標(biāo)的建3A、反對帝國主義B、反對封建主義C、求得民族獨立和人民解放D、實現(xiàn)民族復(fù)興8第一次提出明確的反帝反封建的民主革命綱領(lǐng)。A、中共一大B、中共二大C、中共三大D、中共四大91921年7月23日，黨的一大在上海開幕。后因代表們的活動受到監(jiān)視,大會轉(zhuǎn)移到浙江繼續(xù)召開。黨的一大的召開宣告中國共產(chǎn)黨正式成立。A、杭州西湖B、嘉興南湖C、紹興東湖D、寧波東錢湖101945年，日本代表在投降書上簽字，侵華日軍128萬人隨即向中國投降。A、9月2日B、9月3日C、8月15日D、8月16日11中國共產(chǎn)黨歷史上唯一一次在國外召開的全國代表大會是。A、二大B、四大C、五大D、六大

簡介：20212021中外建筑史試題及答案中外建筑史試題及答案2021中外建筑史自考試題及答案一、單選題1故宮太和殿的屋頂形式是BA廡殿頂B歇山頂C重檐廡殿頂D重檐歇山頂2下列中國古代城市中規(guī)模最大的是BA北魏洛陽B唐長安C元大都D明北京3營造法式的作者是AA李誡B宇文愷C李春D計成4隋文帝開皇二年開始營造的都城是DA長安B建康C洛陽A舉折B鋪作C科D栿10南京中山陵的設(shè)計者是AA呂彥直B董大酉C梁思成D徐敬直11下列建筑中不屬于十大工程的是CA人民大會堂B釣魚臺國賓館C全國政協(xié)禮堂D北京火車站12古埃及古王國時期的陵寢建筑代表作是AA吉薩金字塔群B漫渡好特普三世墓C卡納克阿蒙神廟D阿布辛波石窟廟13下列建筑中地處雅典衛(wèi)城的是BA阿丹密斯神廟B伊瑞克提翁神廟

簡介：2020四史知識競賽題庫（改革開放史篇）一、選擇題1（）是國家的生命線、人民的幸福線,我們要堅持把以經(jīng)濟建設(shè)為中心作為興國之要、把四項基本原則作為立國之本、把改革作為強國之路,不能有絲毫動搖。A以人民為中心B中國特色社會主義道路C黨的基本路線D全面建成小康社會2（）是中華民族偉大復(fù)興的基礎(chǔ)工程,必須把教育事業(yè)放在優(yōu)先位置,加快教育現(xiàn)代化,辦好人民滿意的教育。A科技興國B建設(shè)教育強國C基礎(chǔ)教育D黨的建設(shè)D實踐是檢驗真理的重要標(biāo)準(zhǔn)6從二〇三五年到本世紀(jì)中葉,在基本實現(xiàn)現(xiàn)代化的基礎(chǔ)上,再奮斗十五年,把我國建成（）的社會主義現(xiàn)代化強國。A富強民主文明和諧B國際影響力領(lǐng)先C富強民主文明和諧美麗D綜合國力領(lǐng)先7從十九大到二十大,是“兩個一百年”奮斗目標(biāo)的（）A歷史轉(zhuǎn)折期B戰(zhàn)略決勝期C歷史交匯期D戰(zhàn)略機遇期8黨的（）立足于中國已經(jīng)解決溫飽、人民生活總體達(dá)到小康水平的基礎(chǔ),進(jìn)一步提出了全面建設(shè)小康社會的構(gòu)想A十四大B十五大

簡介：2015年1O月高等教育自學(xué)考試全國統(tǒng)一命題考試外國文學(xué)史外國文學(xué)史試卷和答案試卷和答案課程代碼00540第一部分第一部分選擇題選擇題一、單項選擇題一、單項選擇題本大題共本大題共2626小題，每小題小題，每小題L分，共分，共2626分在每小題列出的四個備選項中只有一個是符合題目要求的，請將其選出并將在每小題列出的四個備選項中只有一個是符合題目要求的，請將其選出并將“答題卡答題卡”的相應(yīng)代碼涂黑。未涂、錯涂或多涂均無分。的相應(yīng)代碼涂黑。未涂、錯涂或多涂均無分。1．古希臘悲劇俄狄浦斯王的作者是A埃斯庫羅斯BB索?？死账顾鞲？死账笴．歐里庇得斯D阿里斯托芬2中世紀(jì)歐洲流傳最廣的騎士敘事詩是A．亞歷山大傳奇B．特里斯丹和依瑟特里斯丹和依瑟C．特洛伊傳奇D．奧卡森和尼柯萊特3．中世紀(jì)歐洲占統(tǒng)治地位的正統(tǒng)文學(xué)是A．騎士文學(xué)BB教會文學(xué)教會文學(xué)C．英雄史詩D．市民文學(xué)4．長篇小說堂吉訶德的作者是A維加B．托馬斯莫爾C．喬叟D．塞萬提斯．塞萬提斯5．西班牙L6世紀(jì)最著名的流浪漢小說是A．十日談B．巨人傳C．小癩子小癩子D羊泉村6．法國古典主義悲劇的創(chuàng)始人是A拉辛B．高乃依．高乃依C．拉封丹D．莫里哀7．失樂園中體現(xiàn)英國資產(chǎn)階級革命者雙重性格的形象是A．亞當(dāng)B夏娃C參孫DD撒旦撒旦8．法國作家狄德羅的哲理小說拉摩的侄兒是A．對話體小說．對話體小說B．游記體小說C書信體小說D．日記體小說9英國作家笛福的第一部小說是A．帕美勒B．魯濱遜漂流記魯濱遜漂流記C．克拉麗莎D．棄兒湯姆瓊斯的故事10．“生命誠可貴，愛情價更高，若為自由故，二者兼可拋”的作者是A．拜倫B．惠特曼C．雪萊DD裴多菲裴多菲25．日本現(xiàn)代著名作家川端康成的代表作是A舞姬B．名人CC雪國雪國D山音26．埃及獲得諾貝爾文學(xué)獎的當(dāng)代作家是A．塔哈侯賽因B．納吉布．納吉布馬哈福茲馬哈福茲C．紀(jì)伯倫D．加西亞馬爾克斯二、多項選擇題二、多項選擇題本大題共本大題共6小題，每小題小題，每小題2分，共分，共1212分在每小題列出的五個備選項中至少有兩個是符合題目要求的，請將其選出并將在每小題列出的五個備選項中至少有兩個是符合題目要求的，請將其選出并將“答題答題卡”的相應(yīng)代碼涂黑。未涂、錯涂、多涂或少涂均無分。的相應(yīng)代碼涂黑。未涂、錯涂、多涂或少涂均無分。27．莎士比亞的四大悲劇有A．雅典的泰門B．哈姆萊特哈姆萊特C．奧賽羅奧賽羅D．李爾王李爾王E．麥克白麥克白28．文學(xué)史上稱為“撒旦派”或“惡魔派”的英國詩人有A．拜倫．拜倫B司各特CC濟慈濟慈D．諾瓦利斯EE雪萊雪萊29安娜卡列尼娜中的主要人物有A．安德烈B．卡列寧．卡列寧C．彼埃爾D．列文．列文E．渥倫斯基．渥倫斯基30．肖洛霍夫代表作靜靜的頓河的男女主人公有A．葛利高里．葛利高里B．聶赫留朵夫C．阿克西妮亞．阿克西妮亞D．瑪絲洛娃E．索科洛夫31．表現(xiàn)主義的主要作家有A．卡夫卡．卡夫卡B．奧尼爾．奧尼爾C．里爾克D．恰佩克E．蘇波．蘇波32．印度上古詩歌總集中最重要、最古老，也最有文學(xué)價值的有A奧義書B．梨俱吠陀梨俱吠陀C．夜柔吠陀D．娑摩吠陀E．阿闥婆吠陀阿闥婆吠陀第二部分第二部分非選擇題非選擇題三、名詞解釋題三、名詞解釋題本大題共本大題共5小題，每小題小題，每小題4分，共分，共2020分請在答題卡上作答請在答題卡上作答033．“大學(xué)才子派”116116世紀(jì)后期英國出現(xiàn)的一批人文主義劇作家（世紀(jì)后期英國出現(xiàn)的一批人文主義劇作家（1分）分）。22他們大都受過大學(xué)教育，具有人文主義思想且學(xué)識淵博。在戲劇創(chuàng)作上頗有創(chuàng)新。他們大都受過大學(xué)教育，具有人文主義思想且學(xué)識淵博。在戲劇創(chuàng)作上頗有創(chuàng)新。（2分）分）33代表人物為李利、馬洛等。代表人物為李利、馬洛等。（1分）分）34．“感傷主義”

簡介：附表附表3外文翻譯外文翻譯出處出處ENERGYANDBUILDINGS,2002,342155162歐洲辦公建筑的室內(nèi)環(huán)境質(zhì)量及其改善歐洲辦公建筑的室內(nèi)環(huán)境質(zhì)量及其改善摘要摘要室內(nèi)環(huán)境質(zhì)量（簡稱IEQ）是辦公建筑的一個重要的質(zhì)量方面。這種觀點在歐洲的一種新的方法論和軟件中得到認(rèn)可，這種方法論和軟件是針對改善辦公建筑的。（改善辦公建筑的研究簡稱TOBUS）在改善辦公建筑的研究中，把居住者對室內(nèi)環(huán)境質(zhì)量的不滿做了一個詳細(xì)列表，同時這個列表也被作為建筑物和供熱通風(fēng)空調(diào)系統(tǒng)特性的一個列表。根據(jù)建筑物和系統(tǒng)的特性與建筑物的用途之間的關(guān)系，可以找到引起問題的不同的可能性原因，并且可以選擇改善的可能性措施。一種關(guān)系方案應(yīng)包括以下這些關(guān)系研究對象及其類型，辦公建筑內(nèi)居住人員的抱怨，引起這些抱怨的可能性原因以及消除這些抱怨的措施之間的關(guān)系。而且，這種關(guān)系方案還要包括與所選的研究對象無關(guān)的原因和措施。用來定性和定量研究建筑的室內(nèi)環(huán)境質(zhì)量特性的程序也已給出。這篇文章描述了在歐洲的12座建筑中集中在室內(nèi)環(huán)境質(zhì)量方面的調(diào)查結(jié)果。這篇文章也提到了這個領(lǐng)域研究的一些討論和結(jié)論，都是與室內(nèi)環(huán)境質(zhì)量及其用到的方法和程序相關(guān)的。O2002ELSEVIERSCIENCEBV版權(quán)所有。關(guān)鍵詞關(guān)鍵詞室內(nèi)環(huán)境質(zhì)量；改善辦公建筑的研究；辦公建筑；調(diào)查問卷1序言室內(nèi)環(huán)境質(zhì)量是辦公建筑的一個重要方面。從建筑物內(nèi)居住人員的角度來看，理想的狀況應(yīng)該是這樣一種室內(nèi)環(huán)境，它能使所有的居住人員滿意（就是他們沒有抱怨），并且不會不必要地增加疾病和受傷的危險性和嚴(yán)重性。按照歐洲的89/106/EWG條例，建設(shè)項目必須以這樣一種方式來進(jìn)行設(shè)計和建造，即它不會對居住者和鄰居的衛(wèi)生和健康造成威脅。按世界衛(wèi)生組織所言，“健康是一種完全的身體，精神和社交的健康狀態(tài)，而且不僅僅是缺少疾病和衰弱。”不健康的室內(nèi)環(huán)境將會導(dǎo)致雇員的生產(chǎn)效率下降，并且致使因病離職的人數(shù)增加。我們現(xiàn)在面對的問題是居住人員的健康狀況遠(yuǎn)不夠理想。我們創(chuàng)造一種更健康解決問題的措施↓←相互影響最適宜的解決方法表1改善辦公建筑的室內(nèi)環(huán)境質(zhì)量的方法第一步考察前收集信息來找出建筑物內(nèi)存在的與室內(nèi)環(huán)境質(zhì)量相關(guān)的問題（抱怨或是評論）。作一個清單，用來收集從建筑管理人員和技術(shù)人員那里得到的關(guān)于建筑結(jié)構(gòu)及服務(wù)的信息。作一個調(diào)查問卷，收集居住人員可以察覺到的舒適和不滿的信念。下面這些程序組成第一步?分發(fā)和收集居住人員的調(diào)查問卷（包括對居住者的選擇，這也會收到一種調(diào)查問卷）和建筑管理人員的清單?分析調(diào)查問卷和建筑管理人員的清單?對問題列表（包括不滿和評論）以及與研究對象相關(guān)或無關(guān)的原因進(jìn)行推斷?選擇要考察的辦公室和研究對象第二步考察在第一步中發(fā)現(xiàn)的每一個問題，都可以找到一個可能的原因。在給審核員的列表清單中提供了一些與室內(nèi)環(huán)境質(zhì)量相關(guān)的額外信息，而這些信息是不可以從居住人員的調(diào)查問卷和建筑管理人員的清單中獲得的。下面這些程序組成第二步；?審核員根據(jù)清單作出觀點評價?選擇問題的起因?選擇與室內(nèi)環(huán)境質(zhì)量相關(guān)的研究對象第三步考察后分析所有收集的信息，準(zhǔn)確的找出問題的起因，給出由研究對象引發(fā)的問題的解決措施，并且對不是由研究對象引發(fā)的問題提出建議。下面這些程序組成第三步；?選擇室內(nèi)環(huán)境改善措施?檢查其相互影響?確定室內(nèi)環(huán)境質(zhì)量特性21關(guān)系方案

簡介：點擊查看更多（選自書籍）室內(nèi)設(shè)計外文翻譯---室內(nèi)設(shè)計發(fā)展史——美國的現(xiàn)代主義精彩內(nèi)容。

簡介：8500英文單詞，英文單詞，49萬英文字符，中文萬英文字符，中文15800字文獻(xiàn)出處文獻(xiàn)出處SIMONETDHEALTHCAREREFORMSANDCOSTREDUCTIONSTRATEGIESINEUROPETHECASESOFGERMANY,UK,SWITZERLAND,ITALYANDFRANCEJINTERNATIONALJOURNALOFHEALTHCAREQUALITYASSURANCE,2010,23547088HEALTHCAREREFORMSANDCOSTREDUCTIONSTRATEGIESINEUROPETHECASESOFGERMANY,UK,SWITZERLAND,ITALYANDFRANCEDANIELSIMONETABSTRACTPURPOSE–THISPAPERAIMSTOANALYSEHEALTHREFORMSCARRIEDOUTINASAMPLEOFEUROPEANCOUNTRIESDESIGN/METHODOLOGY/APPROACH–USINGACOUNTRYSPECIFICAPPROACH,OUTSTANDINGHEALTHREFORMFEATURESSUCHASGREATERCOMPETITIONBETWEENSICKNESSFUNDSINGERMANYFUNDHOLDINGPRACTICESINTHEUKMANAGEDCAREMODELSINSWITZERLANDHEALTHNETWORKSINFRANCEANDHEALTHCARESYSTEMDECENTRALISATIONINITALYAREANALYSEDFINDING–THEREHAVEBEENDIFFERENTAPPROACHESTOCONTROLLINGHEALTHCARECOSTSSOMESTATESRELIEDONPUBLICSECTORCOMPETITIONBYCREATINGQUASIMARKETSUK,INSURANCESECTORCOMPETITION,PARTICULARLYINSWITZERLANDANDGERMANY,ORGANISATIONALREFORMSINFRANCEBYCREATINGHEALTHNETWORKSANDDECENTRALISATIONINITALYRESEARCHLIMITATIONS/IMPLICATIONS–SOCIETALANDLEGALASPECTSARENOTDISCUSSEDORIGINALITY/VALUE–THEPAPERCOMPARESHEALTHCAREREFORMEFFECTIVENESSINANUMBEROFWESTERNEUROPEANCOUNTRIESKEYWORDSHEALTHSERVICES,PUBLICSECTORREFORM,EUROPEANUNIONINTRODUCTIONALTHOUGHTHEBISMARCKANDBEVERIDGEDOCTRINESINSPIREDEUROPEANHEALTHSYSTEMS,BOTHCLASHEDDURINGTHESECONDHALFOFTHETWENTIETHCENTURYTHEBISMARCKMODELDATESBACKTO1880ANDCOVERSTHEWORKINGPOPULATIONFORACCIDENTS,DISEASES,DISABILITYANDRETIREMENTTHREELAWS1883SICKNESSINSURANCE1884WORKINJURYINSURANCE,WHICHLATERBECAMETHESTATUTORYINDUSTRIALACCIDENTINSURANCEAND1889DISABILITYANDELDERLYCARE,WHICHBECAMETHESTATUTORYPENSIONINSURANCE,LAIDDOWNITSFOUNDATIONSTHEBISMARCKDOCTRINEWASBASEDONPAIDWORKSOCIALSECURITYBENEFITSWEREONLYGRANTEDTOTHOSEWHOWORKEDHEALTHSERVICESANDFINANCIALCONTRIBUTIONDEPENDEDONINCOMELEVELUNEMPLOYEDANDPENSIONERS,ONTHEOTHERHAND,WEREEXCLUDEDFROMTHESYSTEMNEVERTHELESS,ITOFFEREDAGENEROUSPROTECTIONTOWORKERSFOREXAMPLE,THEFIRSTINDUSTRIALLAWSHELDFIRMSRESPONSIBLEFORWORKINJURIESITSINFLUENCEWASGREATINITALY,FRANCEANDSWEDENBEVERIDGECHURCHILL’SHEALTHMINISTERMODELISAMORERECENTANDLIBERALDOCTRINEITWASDEVELOPEDINAWORKINGPAPERCOMPILEDINGREATBRITAINANDDIFFUSEDIN1942UNDERTHETITLESOCIALINSURANCEANDALLIEDSERVICESTHATCAMEINTOEFFECTIN1948ITIMPOSEDUNIVERSALCOVERAGEWHICHDIFFERSFROMTHEBISMARCKMODELBECAUSEITWASNOTRESTRICTEDTOSALARIEDWORKERSBEVERIDGEWASFUNDEDTHROUGHTAXATIONANDALSORESPONDEDTOMANYOTHERNONHEALTHCONCERNSEGINTEGRATINGTHEFORMEREASTGERMANY,GENERATEDADDITIONALEXPENDITURETHEHEALTHCARESYSTEMWASPARTIALLYLIBERALISEDAFTERADOPTINGTHESEEHOFERREFORMTHE1992VERSIONLEDTOASWITCHFROMAPERBED,PERDAYPAYMENTTOGLOBALBUDGETINGITINCLUDEDOTHERDRASTICMEASURESSUCHASSUPPRESSINGHOSPITALBEDSANDGREATERPHYSICIANPRACTICEREGULATIONSIN1993,FIXEDBUDGETSWEREATTRIBUTEDTOEACHHOSPITALANDMANAGERSWEREFREETOUSEBUDGETSURPLUSESIN1996,FLEXIBLEBUDGETSWEREADOPTED,ANDINCLUDEDPERDIEMPAYMENTSANDPAYMENTPERCASESADJUSTEDTOTAKEINTOCONSIDERATIONLOCALPOPULATIONCHARACTERISTICSTARGETBUDGETSWEREADDEDIFSPENDINGGOESBEYONDACERTAINCAPDEFINEDBYAGLOBALBUDGETTHENBOTHHOSPITALANDINSURERMUSTCOVERTHEEXCESSIN1996,COMPETITIONBETWEENINSURERSWASINSTILLEDINTOTHESYSTEM,WHICHLEDTOEQUALISINGPATIENTPREMIUMSTHEREFORMINSTITUTEDCHOICE,WHICHCANBETERMINATEDBYTHEINSURED,HASCOMPENSATIONMECHANISMSAIMEDATPRESERVINGEQUITYANDACCESSTOCAREFORALLCOMPETITIONALSOSTIMULATEDINSURERCONCENTRATIONANDAIMEDATIMPROVINGPUBLICINSURERCOMPETITIVENESSAGAINSTPRIVATEINSURERSHOWEVER,NONEOFTHESEMECHANISMSWASORIGINALIN1986,THENETHERLANDSADOPTEDTHEDEKKERREFORMLEADINGTOMORECOMPETITIONBETWEENINSURERSANDFREEDOMOFCHOICEFORTHEINSUREDTHEDIFFERENCEWITHTHEGERMANMODELWASTHEPRIORITYGIVENTOHEALTHNETWORKSTOTHISWEREADDEDOTHERMEASURESTOFOSTERAMBULATORYSURGERY,RESIDENTIALCARESERVICES,PRESCRIBINGGENERICDRUGSANDFORMULATINGAGERMANHEALTHNETWORKIEDASDEUTSCHEGESUNDHEITSNETZAUTHORITIESREGULATEDMEDICALSTAFFINGBECAUSEPHYSICIANANDEQUIPMENTDENSITYWEREALREADYHIGH,ANDEXPERIMENTEDWITHPHYSICIANNETWORKSINBERLINTHESEWERECLOSETOSWITZERLAND’SGATEKEEPINGEXPERIMENTSHIMMELETAL,2000RATAJCAK,1998THOUGHHEALTHEXPENDITURESTABILISED,THEREWEREOCCASIONALDEFICITSNEARLY20BILLIONMARKSIN1995LASTLY,THESYSTEMWASPOORLYCOORDINATEDTHEREWEREOCCASIONALCONFLICTSBETWEENSOCIALSECURITYSYSTEMANDHOSPITALSINJULY2001,WERNERMULLER,THENECONOMYMINISTER,PROPOSEDINSURANCECAPITALISATIONTOREPLACETRADITIONALINSURERSEMPLOYERS’INSURANCECONTRIBUTIONWASTHENPAIDDIRECTLYTOTHEEMPLOYEEWHOWOULDCHOOSEANYPRIVATEINSURANCETHECONTRIBUTIONTOTHESICKNESSFUNDWOULDBEEQUALLYSHAREDBYEMPLOYEEANDEMPLOYERTHISNEWLYPROPOSEDINSURANCEALSOAIMEDTOSTABILISEORREDUCEEMPLOYERCONTRIBUTIONTOSICKNESSFUNDSWHICHCANREACHUPTO15PERCENTOFTHEGROSSSALARYUNLIKESWITZERLANDWHEREFEESVARYACROSSCANTONS,GERMANPREMIUMSVARIEDACROSSSICKNESSFUNDS,ANDANOTHERREFORMOBJECTIVEWASTOREDUCEVARIATIONSHOWEVER,MANYHEALTHCAREPLAYERSEGPUBLICINSURERSWEREHOSTILETOTHEREFORMDECENTRALISATIONHADBEENONTHEAGENDABEFORETAKINGTHEOPPOSITEDIRECTIONINTHE1990SWITHTHEFEDERALGOVERNMENTSEEKINGTOREDUCEITSINVOLVEMENTINHEALTHCAREMANAGEMENT,REGIONSIELANDERSWERETOMANAGEHOSPITALSECONOMICALLYLANDERSAREINCHARGEOFPLANNINGANDFINANCINGNEWHOSPITALBUILDINGSANDOTHERLARGEINVESTMENTSWHILESTATUTORYHEALTHINSURANCECOMPANIESPAYFORMOSTHOSPITALOPERATINGCOSTSBUTDECENTRALISATIONISNEITHERACOSTCONTAINMENTMEASUREPERSENORSHAREDBYALLNATIONSINOURSAMPLETHESWISSHEALTHCARESYSTEM“BECAMEMORECENTRALISEDANDNATIONALLYUNIFORM”AFTERTHEFEDERALHEALTHINSURANCELAWKRANKENVERSICHERUNGSGESETZWASADOPTEDIN1994,WHICHTOOKEFFECTIN1996REINHARDTUWE,2004WITHMORETHAN1,000DIFFERENTSICKNESSFUNDSINTHEEARLY1990SREDUCEDTOLESSTHAN500IN1998,THEGERMANSYSTEMWASPLURALISTICWITHPRIVATE,SOCIALNOTFORPROFITANDPUBLICCOMPONENTSRATHERTHANADICHOTOMOUSPUBLIC/PRIVATESYSTEMTHEREAREDIFFERENTPRIVATEPROVIDERSFOROUTPATIENTCAREANDPUBLIC,SOCIALANDPRIVATEPROVIDERSFORINPATIENTCAREINFLUENTIALSTAKEHOLDERSAREONEOFTHEGERMANHEALTHCARESYSTEM’SMAJORPROBLEMS,ASSEVERALMAJORHEALTH

簡介：3350英文單詞，英文單詞，19500英文字符，中文英文字符，中文5900字文獻(xiàn)出處文獻(xiàn)出處PAPANASTASOPOULOSGA,TSIRITAKISETHEACCRUALANOMALYINEUROPETHEROLEOFACCOUNTINGDISTORTIONSJINTERNATIONALREVIEWOFFINANCIALANALYSIS,2015,41176185THEACCRUALANOMALYINEUROPETHEROLEOFACCOUNTINGDISTORTIONSGEORGIOSAPAPANASTASOPOULOS,EMMANUELTSIRITAKISABSTRACTNUMEROUSSTUDIESCLAIMTHATTHEACCRUALANOMALYINTHEUSSTOCKMARKETISDUEMOSTLYTOTEMPORARYACCOUNTINGDISTORTIONSARISINGFROMACCRUALACCOUNTINGWEEXAMINETHEVALIDITYOFTHISEXPLANATIONINANINTERNATIONALSETTINGACROSSTHE15DEVELOPEDEUROPEANEQUITYMARKETSWEEXAMINE,ACCOUNTINGDISTORTIONSCONTRIBUTETOTHENEGATIVERELATIONBETWEENACCRUALSANDFUTUREEARNINGSPERFORMANCEIN14EQUITYMARKETSFURTHER,WESHOWTHATTHENEGATIVERELATIONBETWEENACCRUALSANDSTOCKRETURNSCOULDBEATLEASTATTRIBUTABLETOACCOUNTINGDISTORTIONSINPARTICULAR,ACCRUALSRELATEDTOACCOUNTINGDISTORTIONSPREDICTRETURNSIN7OUTOFTHE9MARKETSWHERETHEACCRUALANOMALYOCCURSINEUROPEFINALLY,WESHOWTHATTHEIMPACTOFACCOUNTINGDISTORTIONSONTHEPRICINGOFTHEACCRUALCOMPONENTOFEARNINGSISSTRONGERINMARKETSWITHAHIGHERLEVELOFTRUSTANDALOWERLEVELOFSECRECYKEYWORDSACCOUNTINGACCRUALSACCOUNTINGDISTORTIONSACCRUALANOMALYINTERNATIONALSTOCKMARKETSTRUST1INTRODUCTIONTHEACCRUALANOMALYREFERSTOTHENEGATIVERELATIONOFACCOUNTINGACCRUALSWITHFUTUREEARNINGSANDSTOCKRETURNSTHISPATTERN,FIRSTDOCUMENTEDBYSLOAN1996,PRESENTSANIMPORTANTCHALLENGETORATIONALASSETPRICINGTHEORIESFAMADECHOWRICHARDSON,SLOAN,SOLIMAN,XIE,2001FOLLOWSTHATOFSLOAN1996ANDLINKSTHEACCRUALANOMALYTOTHEGREATERSUBJECTIVITYINVOLVEDINTHEESTIMATIONOFACCRUALSACCRUALSARENEGATIVELYRELATEDWITHFUTUREEARNINGSPERFORMANCEDUETOACCOUNTINGDISTORTIONSASSOCIATEDWITHTHEIRHIGHERSUBJECTIVITYSUCHDISTORTIONSCOULDARISEFROMESTIMATIONERRORSINACCRUINGFUTUREBENEFITSANDOBLIGATIONSANDFROMTHEOPPORTUNISTICUSEOFACCRUALSBYMANAGERSTOMISLEADUSERSOFFINANCIALSTATEMENTSINVESTORSMISUNDERSTANDINGOFTHEIMPLICATIONSOFACCOUNTINGDISTORTIONS,LEADSTOSIGNIFICANTOVERWEIGHTINGOFACCRUALSINPRICINGSTOCKSHENCE,UNDERAMISPRICINGBASEDINTERPRETATION,ACCOUNTINGDISTORTIONSCOULDPOSSIBLYHAVEANIMPORTANTROLEBEHINDTHEUNDERPERFORMANCEOFFIRMSWITHHIGHACCRUALSRELATIVETOTHOSEWITHLOWACCRUALSTHEABOVEMENTIONEDSTUDIESFOCUSONUSFIRMSTHESTUDYBYPINCUS,RAJGOPAL,ANDVENKATACHALAM2007CONSTITUTESTHEFIRSTPUBLISHEDINTERNATIONALINVESTIGATIONINTHELITERATURESHOWINGTHATTHEACCRUALANOMALYWITHRESPECTTOBOTHFUTUREPROFITABILITYANDSTOCKRETURNSCANBEGENERALIZEDTODIFFERENTCOUNTRYSETTINGSINPARTICULAR,PINCUSETAL2007DOCUMENTTHEOCCURRENCEOFTHEACCRUALANOMALYINAUSTRALIA,CANADAANDTHEUKFURTHER,PINCUSETAL2007CONSIDERINTHEIRANALYSISDISCRETIONARYABNORMALACCRUALSANDFINDSUPPORTIVEEVIDENCEOFASIGNIFICANTROLEFOREARNINGSMANAGEMENTINEXPLAININGTHESOCIETALTRUSTSIGNIFICANTLYIMPACTSINVESTORSPORTFOLIODECISIONSRECENTLY,GENNAIOLIETAL2015CLAIMTHATWHENINVESTORSHOLDBIASEDEXPECTATIONS,AHIGHERLEVELOFTRUSTCAUSESMONEYMANAGERSTOPANDERTOTHEIRBELIEFS,RATHERTHANTOCORRECTTHEIRERRORSTHESEISSUESFORMOURESSENTIALMOTIVATIONTOPOSITTHATTHELEVELOFTRUSTINACOUNTRYAFFECTSINVESTORSSUBJECTIVEBELIEFSABOUTTHECREDIBILITYOFACCOUNTINGACCRUALSAND,THEREBY,AFFECTINGTHEPRICINGOFTHEACCRUALCOMPONENTOFEARNINGSOURRESEARCHISIMPORTANTFORATLEASTTHREEREASONSFIRST,WEPROVIDEEVIDENCEONTHEPERVASIVENESSOFTHEIMPACTOFACCOUNTINGDISTORTIONSONCORPORATEPERFORMANCEOUTSIDETHEUSSTOCKMARKETASPOINTEDOUTBYRICHARDSONETAL2006,PP741SUCHANEXERCISEISAONEOFTHEMOSTIMPORTANTGOALSINFINANCIALACCOUNTINGRESEARCHSECOND,WEINVESTIGATEWHETHERACCOUNTINGDISTORTIONSCONSTITUTEANIMPORTANTCHALLENGEFORMARKETEFFICIENCYINAGLOBALSETTINGTHIRD,GIVENTHATACCOUNTINGINFORMATIONISUSEDFORCONTRACTINGANDINVESTMENTDECISIONS,BYFOCUSINGONTRUSTWEPROVIDEINSIGHTSONHOWINVESTORSFROMDIFFERENTSOCIALBACKGROUNDSDOREACTDIFFERENTLYTOTHEDISTORTIONSARISINGFROMACCRUALACCOUNTINGOURSAMPLESPANSTHEPERIOD1989–2008ANDCONSISTSOFTHEFOLLOWING15EUROPEANCOUNTRIESAUSTRIA,BELGIUM,DENMARK,FINLAND,FRANCE,GERMANY,GREECE,IRELAND,ITALY,NETHERLANDS,NORWAY,PORTUGAL,SPAIN,SWEDENANDSWITZERLANDINITIALLY,WEINVESTIGATETHEPRESENCEANDTHEMAGNITUDEOFTHEACCRUALANOMALYINEACHCOUNTRYBYCONSIDERINGTHESLOPECOEFFICIENTFROMFAMAANDMACBETH1973CROSSSECTIONALREGRESSIONSOFFUTUREOPERATINGPROFITABILITYANDFUTUREABNORMALRETURNSONCURRENTACCRUALS,CONDITIONALONTHECURRENTOPERATINGPROFITABILITYTHEN,WITHINEACHCOUNTRYWEGROUPFIRMSANNUALLYINTOPORTFOLIOQUINTILESBASEDONTHEIRRANKINGOFACCRUALSANDEXAMINEWITHINEACHOFTHESEPORTFOLIOSTIMESERIESAVERAGESOFTHECHANGEBETWEENFUTUREOPERATINGPROFITABILITYANDCURRENTOPERATINGPROFITABILITY,ASWELLASTIMESERIESAVERAGESOFTHEABNORMALRETURNSOFPORTFOLIOSFORMEDONTHEMAGNITUDEOFTOTALACCRUALSWEALSOCONSIDERTIMESERIESAVERAGESOFTHESPREADINPROFITABILITYCHANGESANDTHESPREADINRETURNSBETWEENEXTREMEACCRUALPORTFOLIOSIFTHEACCRUALANOMALYOCCURSINACOUNTRY,WEEXPECTANEGATIVESLOPECOEFFICIENTANDAPOSITIVESPREADINPROFITABILITYCHANGESANDINRETURNSBETWEENTHELOWESTANDTHEHIGHESTPORTFOLIOFURTHER,FOLLOWINGWATANABE,XU,YAO,ANDYU2013,WEREPORTSTATISTICSUSINGACOUNTRYNEUTRALAPPROACHANDACOUNTRYPOOLINGAPPROACHINTHECOUNTRYNEUTRALAPPROACHWEREPORTCROSSCOUNTRYAVERAGESOFTHESLOPECOEFFICIENTFROMREGRESSIONSANDTHESPREADFROMPORTFOLIOSINTHECOUNTRYPOOLINGAPPROACHWEREPORTTHESLOPECOEFFICIENTFROMREGRESSIONSANDTHESPREADFROMPORTFOLIOSWHENSTOCKSAREPOOLEDACROSSCOUNTRIESINORDERTOQUANTIFYTHECONTRIBUTINGROLEOFACCOUNTINGDISTORTIONSATTHEACCRUALANOMALYINEACHCOUNTRY,WECONDUCTTHESAMETESTSMENTIONEDABOVEBYREPLACINGACCRUALSWITHTHECOMPONENTOFACCRUALSCAPTURINGACCOUNTINGDISTORTIONSACCORDINGTORICHARDSONETAL2006ALGEBRAICMODELACCRUALSAREEQUALTOACOMPONENTCAPTURINGGROWTHIE,ACCRUALSATTRIBUTABLETOGROWTHMINUSACOMPONENTCAPTURINGACCOUNTINGDISTORTIONSMINUSANINTERACTIONTERMBETWEENTHESECOMPONENTSTHEREBY,REDUCTIONSINCREASESINTHECOMPONENTCAPTURINGACCOUNTINGDISTORTIONSLEADTOPROPORTIONALINCREASESREDUCTIONSINACCRUALSPUTANOTHERWAY,ALOWOREVENANEGATIVEVALUEOFTHISCOMPONENTCETERISPARIBUSINDICATESAFIRMWITHHIGHACCRUALSDUETOACCOUNTINGDISTORTIONSGIVENTHEIMPACTOFTHISCOMPONENTONTHELEVELOFTOTALACCRUALS,ITISCONFIGUREDINCROSSSECTIONALREGRESSIONSWITHANEGATIVESIGNIFACCOUNTINGDISTORTIONSHAVEACONTRIBUTINGROLEINTHEACCRUALANOMALYINAGIVENCOUNTRY,WE

簡介：INTERNATIONALJOURNALOFHEALTHCAREQUALITYASSURANCEHEALTHCAREREFORMSANDCOSTREDUCTIONSTRATEGIESINEUROPETHECASESOFGERMANY,UK,SWITZERLAND,ITALYANDFRANCEDANIELSIMONETARTICLEINFORMATIONTOCITETHISDOCUMENTDANIELSIMONET,2010,“HEALTHCAREREFORMSANDCOSTREDUCTIONSTRATEGIESINEUROPE“,INTERNATIONALJOURNALOFHEALTHCAREQUALITYASSURANCE,VOL23ISS5PP470488PERMANENTLINKTOTHISDOCUMENTHTTP//DXDOIORG/101108/09526861011050510DOWNLOADEDON17JANUARY2015,AT1922PTREFERENCESTHISDOCUMENTCONTAINSREFERENCESTO37OTHERDOCUMENTSTOCOPYTHISDOCUMENTPERMISSIONSEMERALDINSIGHTCOMTHEFULLTEXTOFTHISDOCUMENTHASBEENDOWNLOADED1978TIMESSINCE2010USERSWHODOWNLOADEDTHISARTICLEALSODOWNLOADEDKLAUSDIETERREST,ANDREATRAUTSAMWIESER,PATRICKHIRSCH,2012,“TRENDSANDRISKSINHOMEHEALTHCARE“,JOURNALOFHUMANITARIANLOGISTICSANDSUPPLYCHAINMANAGEMENT,VOL2ISS1PP3453HTTP//DXDOIORG/101108/20426741211225993ACCESSTOTHISDOCUMENTWASGRANTEDTHROUGHANEMERALDSUBSCRIPTIONPROVIDEDBY453570FORAUTHORSIFYOUWOULDLIKETOWRITEFORTHIS,ORANYOTHEREMERALDPUBLICATION,THENPLEASEUSEOUREMERALDFORAUTHORSSERVICEINFORMATIONABOUTHOWTOCHOOSEWHICHPUBLICATIONTOWRITEFORANDSUBMISSIONGUIDELINESAREAVAILABLEFORALLPLEASEVISITWWWEMERALDINSIGHTCOM/AUTHORSFORMOREINFORMATIONABOUTEMERALDWWWEMERALDINSIGHTCOMEMERALDISAGLOBALPUBLISHERLINKINGRESEARCHANDPRACTICETOTHEBENEFITOFSOCIETYTHECOMPANYMANAGESAPORTFOLIOOFMORETHAN290JOURNALSANDOVER2,350BOOKSANDBOOKSERIESVOLUMES,ASWELLASPROVIDINGANEXTENSIVERANGEOFONLINEPRODUCTSANDADDITIONALCUSTOMERRESOURCESANDSERVICESEMERALDISBOTHCOUNTER4ANDTRANSFERCOMPLIANTTHEORGANIZATIONISAPARTNEROFTHECOMMITTEEONPUBLICATIONETHICSCOPEANDALSOWORKSWITHPORTICOANDTHELOCKSSINITIATIVEFORDIGITALARCHIVEPRESERVATIONRELATEDCONTENTANDDOWNLOADINFORMATIONCORRECTATTIMEOFDOWNLOADDOWNLOADEDBYDONGHUAUNIVERSITYAT192217JANUARY2015PTSYSTEMNEVERTHELESS,ITOFFEREDAGENEROUSPROTECTIONTOWORKERSFOREXAMPLE,THEFIRSTINDUSTRIALLAWSHELDFIRMSRESPONSIBLEFORWORKINJURIESITSINFLUENCEWASGREATINITALY,FRANCEANDSWEDENBEVERIDGECHURCHILL’SHEALTHMINISTERMODELISAMORERECENTANDLIBERALDOCTRINEITWASDEVELOPEDINAWORKINGPAPERCOMPILEDINGREATBRITAINANDDIFFUSEDIN1942UNDERTHETITLESOCIALINSURANCEANDALLIEDSERVICESTHATCAMEINTOEFFECTIN1948ITIMPOSEDUNIVERSALCOVERAGEWHICHDIFFERSFROMTHEBISMARCKMODELBECAUSEITWASNOTRESTRICTEDTOSALARIEDWORKERSBEVERIDGEWASFUNDEDTHROUGHTAXATIONANDALSORESPONDEDTOMANYOTHERNONHEALTHCONCERNSEGUNEMPLOYMENTBENEFITSANDRETIREMENTPENSIONWHILEREMAININGFAITHFULTOITSLIBERALINSPIRATIONITOFFEREDLIMITEDCOMPENSATIONANDBENEFITSINORDERTOINCITEINDIVIDUALSTORETURNQUICKLYTOTHEJOBMARKETITSINFLUENCEEXTENDEDTOSCANDINAVIANCOUNTRIESWHEREBENEFITSWEREMOREGENEROUSWHILEBOTHMODELSINSPIREDEUROPEANUNIONEUHEALTHCARESYSTEMS,THEIRIMPACTANDTIMINGDIFFEREDGREATLYACROSSTHEUKANDGERMANYTHEBRITISHSYSTEMOPTEDFORARADICALANDRAPIDTRANSFORMATIONIN1948THEGERMANMODELFOLLOWEDANINCREMENTALAPPROACHWITHPROGRESSIVEHEALTHCARECOVERAGEFORITSCITIZENSINTHEUK,POPULATIONCOVERAGEWASONLY10PERCENTWHENTHEBEVERIDGEMODELWASADOPTEDANDREACHEDABOUT70PERCENTASEARLYAS1950WITHTHENHS’SCREATION,OFFERING100PERCENTCOVERAGEINCONTRAST,UNIVERSALCOVERAGEWASACHIEVEDMUCHLATERINGERMANY,THROUGHINCREMENTALEXTENSIONTOOTHERSOCIALGROUPSBA¨RNIGHAUSENANDSAUERBORN,2002SUCHASTHESELFEMPLOYED1972,STUDENTS1975ANDARTISTS1981PENSIONERSWEREONLYINCLUDEDINTHEHEALTH/SICKNESSINSURANCESCHEMEIN1941,SOMEDISABLEDPEOPLEIN1953AND1957,ANDALLDISABLEDPEOPLEIN1975GERMANYABISMARCKREGIMEWITHMORECOMPETITIONTHEGERMANSTATEISNOTRESPONSIBLEFORMANAGINGHEALTHEXPENDITURETHESEAREHANDLEDBYREGIONALANDPROFESSIONALIELOCALSICKNESSFUNDSEGALLGEMEINEORTKRANKENKASSENAOKFORPRIVATECOMPANIESBETRIEBSKRANKENKASSENBKK,WHICHINCLUDEDLARGECOMPANIESSUCHASKRUPPANDBAYERFORCORPORATIONS,CRAFTSMENANDTRADESMENINNUNGKRANKENKASSENIKK,WHICHISDERIVEDFROMGUILDBASEDSICKNESSFUNDSANDFARMERSLANDWIRTSCHAFTLICHEKRANKENKASSENLKKTHEAOKFUNDTAKESCAREOFBLUECOLLARWORKERSANDEMPLOYEES,EVENTHOUGHTHELATTERCANTURNTOASICKNESSFUNDFOREMPLOYEESERSATZKASSENIFTHEYWISHCIVILSERVANTSARECOVEREDBYANOTHERINSURANCEREGIMETHESEORGANISATIONS,TOWHICHLOWANDMEDIUMINCOMECITIZENSMUSTSUBSCRIBE,OPERATENATIONALLYANDAREPARTIALLYAUTONOMOUSTHATIS,THEYFIXPREMIUMS,MANAGETHEIROWNRESOURCESANDNEGOTIATEFEESDIRECTLYWITHMEDICALPROFESSIONSTHEIRACTIVITYISREGULATEDBECAUSEPATIENTCONTRIBUTIONRATESAREDECIDEDBYACOMMITTEETHATMEETSTWICEYEARLYPREMIUMSANDHEALTHSERVICESAREMONITOREDBYLAW,WHICHGUARANTEESSTABILITYTOTHECURRENTHEALTHSYSTEMANDOFFERSASAFETYNETTOTHEMOSTVULNERABLE,EGPENSIONERSSICKNESSFUNDMANAGERSCONCENTRATEDONTHEIRACTIVITIESTHEYWEREFEWERTHAN500IN1998WITHANAVERAGE100,000MEMBERSPERSICKNESSFUNDTHATNUMBERFELLTO420IN2000,ANDON1JANUARY2007,THEREWERE242STATUTORYSICKNESSFUNDSINSURANCECOMPANYATTEMPTSTOCONTROLGERMANHOSPITALEFFICIENCYWEREUNSUCCESSFULLUNGENANDLAPSLEY,2003THEGERMANHEALTHCARESYSTEMWASBASEDONTHEHOSPITALFINANCINGACT1972THEFEDERALGOVERNMENTCONTROLSHOSPITALPLANNINGANDCONSTRUCTIONPAYINGFORITWHILETHEHEALTHCAREREFORMS471DOWNLOADEDBYDONGHUAUNIVERSITYAT192217JANUARY2015PT

簡介：THEACCRUALANOMALYINEUROPETHEROLEOFACCOUNTINGDISTORTIONSGEORGIOSAPAPANASTASOPOULOSA,?,EMMANUELTSIRITAKISBADEPARTMENTOFBUSINESSADMINISTRATION,UNIVERSITYOFPIRAEUS,80KARAOLIDECHOWRICHARDSON,SLOAN,SOLIMAN,XIE,2001FOLLOWSTHATOFSLOAN1996ANDLINKSTHEACCRUALANOMALYTOTHEGREATERSUBJECTIVITYINVOLVEDINTHEESTIMATIONOFACCRUALSACCRUALSARENEGATIVELYRELATEDWITHFUTUREEARNINGSPERFORMANCEDUETOACCOUNTINGDISTORTIONSASSOCIATEDWITHTHEIRHIGHERSUBJECTIVITYSUCHDISTORTIONSCOULDARISEFROMESTIMATIONERRORSINACCRUINGFUTUREBENEFITSANDOBLIGATIONSANDFROMTHEOPPORTUNISTICUSEOFACCRUALSBYMANAGERSTOMISLEADUSERSOFFINANCIALSTATEMENTSINVESTORSMISUNDERSTANDINGOFTHEIMPLICATIONSOFACCOUNTINGDISTORTIONS,LEADSTOSIGNIFICANTOVERWEIGHTINGOFACCRUALSINPRICINGSTOCKSHENCE,UNDERAMISPRICINGBASEDINTERPRETATION,ACCOUNTINGDISTORTIONSCOULDPOSSIBLYHAVEANIMPORTANTROLEBEHINDTHEUNDERPERFORMANCEOFFIRMSWITHHIGHACCRUALSRELATIVETOTHOSEWITHLOWACCRUALSTHEABOVEMENTIONEDSTUDIESFOCUSONUSFIRMSTHESTUDYBYPINCUS,RAJGOPAL,ANDVENKATACHALAM2007CONSTITUTESTHEFIRSTPUBLISHEDINTERNATIONALINVESTIGATIONINTHELITERATURESHOWINGTHATTHEACCRUALANOMALYWITHRESPECTTOBOTHFUTUREPROFITABILITYANDSTOCKRETURNSCANBEGENERALIZEDTODIFFERENTCOUNTRYSETTINGSINPARTICULAR,PINCUSETAL2007DOCUMENTTHEOCCURRENCEOFTHEACCRUALANOMALYINAUSTRALIA,CANADAANDTHEUKFURTHER,PINCUSETAL2007CONSIDERINTHEIRANALYSISDISCRETIONARYABNORMALACCRUALSANDFINDSUPPORTIVEEVIDENCEOFASIGNIFICANTROLEFOREARNINGSMANAGEMENTINEXPLAININGTHEOCCURRENCEOFTHEACCRUALANOMALY1RECENTLY,PAPANASTASOPOULOS2014FINDSTHATTHEACCRUALEFFECTONSTOCKRETURNSOCCURSIN11EUROPEANCAPITALMARKETSBELGIUM,DENMARK,FRANCE,GERMANY,ITALY,THENETHERLANDS,NORWAY,SPAIN,SWEDEN,SWITZERLAND,ANDTHEUKHEALSOSHOWSTHATACCRUALEFFECTONSTOCKRETURNSINEUROPEISINFLUENCEDBYCOUNTRYLEVELFACTORSTHATINCLUDECULTURE,EQUITYMARKETSETTING,FINANCIALANALYSTSRESEARCHOUTPUT,SHAREHOLDERPROTECTION,ANDOWNERSHIPSTRUCTUREYET,HEFINDSFACTORSTHATINCLUDEACCOUNTINGREGIMESANDQUALITYOFREPORTEDACCOUNTINGFIGURESLACKINGSIMILARINFLUENCEHOWEVER,TESTSBASEDONMEASURESOFDISCRETIONARYABNORMALACCRUALSARENOTCONSIDEREDINTHEABOVEINTERNATIONALREVIEWOFFINANCIALANALYSIS412015176–185THEAUTHORSAPPRECIATETHEHELPFULCOMMENTSFROMTHESEMINARPARTICIPANTSATTHE4THINTERNATIONALCONFERENCEMEETINGOFTHEEUROPEANASIANECONOMICS,FINANCE,ECONOMETRICSANDACCOUNTINGASSOCIATIONAEEFATHEAUTHORSTHANKGIKASHARDOUVELISANDDIMITRIOSTHOMAKOSFORTHEIRINSIGHTFULCOMMENTSANDSUGGESTIONSTHEUSUALDISCLAIMERAPPLIES?CORRESPONDINGAUTHOREMAILADDRESSESPAPANASTUNIPIGRGAPAPANASTASOPOULOS,MANOLISUNIPIGRETSIRITAKIS1NUMEROUSSTUDIESLINKABNORMALDISCRETIONARYTOEARNINGSMANAGEMENTEG,DECHOW,GE,ITRANGESFROM?16FORGREECETO102FORDENMARKOURCOUNTRYLEVELRESULTSCONCERNINGTHEINFLUENCEOFTRUSTREVEALTHATTHEIMPLICATIONSOFDISTORTIONSARISINGFROMACCRUALACCOUNTINGONTHEACCRUAL–RETURNRELATIONAREMAGNIFIEDANDBECOMEMORESEVEREINCOUNTRIESWITHAHIGHERLEVELOFGENERALIZEDTRUSTANDALOWERLEVELOFSECRECYIE,ANINVERSEMEASUREOFTRUSTREPRESENTINGMISTRUSTWEORGANIZETHEREMAINDEROFTHEPAPERASFOLLOWSINTHENEXTSECTIONWEDEVELOPOURHYPOTHESESSECTION3DESCRIBESTHEDATA,SAMPLEFORMATIONANDVARIABLEMEASUREMENT,SECTION4PRESENTSOUREMPIRICALRESULTS,ANDSECTION5PROVIDESTHECONCLUDINGREMARKS2HYPOTHESISDEVELOPMENTINAPATHBREAKINGPAPER,SLOAN1996DOCUMENTSTHEWELLKNOWNACCRUALANOMALYACCRUALSARENEGATIVELYRELATEDWITHFUTUREEARNINGSPERFORMANCEANDSTOCKRETURNSSLOAN1996CLAIMSTHATTHENEGATIVERELATIONBETWEENACCRUALSANDFUTUREPROFITABILITYARISESBECAUSEACCRUALSAREMORESUBJECTIVE,WHILEINVESTORSDONOTFULLYCOMPREHENDTHATGREATERSUBJECTIVITYANDMAKEFLAWEDPRICINGDECISIONSSUCHDISTORTIONSCOULDARISEFROMESTIMATIONERRORSINACCRUINGFUTUREBENEFITSANDOBLIGATIONSANDFROMTHEOPPORTUNISTICUSEOFACCRUALSBYMANAGERSTOMISLEADUSERSOFFINANCIALSTATEMENTSANIMPORTANTIMPLICATIONOFSLOANS1996EXPLANATIONISTHATINVESTORSEXPECTATIONSOFFUTUREEARNINGSAREBIASEDUPWARDSDOWNWARDSFORFIRMSWITHHIGHLOWACCRUALSCONSISTENTWITHTHISIMPLICATIONSLOAN1996SHOWSTHATFIRMSWITHHIGHLOWACCRUALSEXPERIENCEAROUNDFUTUREEARNINGSANNOUNCEMENTSNEGATIVEPOSITIVEABNORMALRETURNSINASIMILARVEIN,BRADSHAW,RICHARDSON,ANDSLOAN2001SHOWTHATFINANCIALANALYSTSFORECASTSARERELATIVELYOPTIMISTICPESSIMISTICFORFIRMSWITHHIGHLOWACCRUALSNUMEROUSSTUDIESEXTENDSLOANS1996WORKONTHEACCRUALANOMALYTHESESTUDIESCANBEDIVIDEDINTWOBROADCATEGORIESONTHEBASISOFTHEAPPROACHTHATTHEYADOPTTHEFIRSTSETOFSTUDIES,BUILDSONSLOANS1996SUBJECTIVITYCONJECTUREINPARTICULAR,XIE2001DECOMPOSESACCRUALSINTOANORMALNONDISCRETIONARYCOMPONENTANDANABNORMALDISCRETIONARYCOMPONENTANDSHOWSTHATTHEACCRUALANOMALYISMOSTLYATTRIBUTABLETOTHELATTERCOMPONENT,SUGGESTINGTHATINVESTORSMISUNDERSTANDPOTENTIALEARNINGSMANAGEMENTSIMILARFINDINGSAREFOUNDBYCHANETAL2006DECHOWANDDICHEV2002PROVIDEEVIDENCETHATFIRMSWITHLOWACCRUALQUALITYHAVELESSPERSISTENTEARNINGSRICHARDSONETAL2005DRAWANATURALLINKBETWEENSLOANS1996NOTIONOFSUBJECTIVITYANDTHEWELLKNOWNCONCEPTOFRELIABILITYSPECIFICALLY,THEYPROVIDEACOMPREHENSIVEDEFINITIONANDCATEGORIZATIONOFACCOUNTINGACCRUALSINWHICHEACHACCRUALCATEGORYISRATEDACCORDINGTOITSRELIABILITYANDTHEYDOCUMENTTHATLESSRELIABLEACCRUALSLEADTOLOWEREARNINGSPERSISTENCEANDTHATINVESTORSDONOTFULLYANTICIPATETHISLOWEREARNINGSPERSISTENCE,LEADINGTOSIGNIFICANTSECURITYMISPRICINGTHESECONDSETOFSTUDIESADOPTSTHEVIEWPOINTTHATTHEACCRUALANOMALYAPPLIESMOREBROADLYTOFIRMGROWTHORCORRELATEDECONOMICCHARACTERISTICSWITHFIRMGROWTHFAIRFIELD,WHISENANT,ANDYOHN2003SHOWTHATITISASPECIALCASEOFAMOREGENERALGROWTHANOMALY,SUGGESTINGTHATITARISESFROMINVESTORSMISUNDERSTANDINGOFDIMINISHINGMARGINALRETURNSTOINCREASEDINVESTMENTWU,ZHANG,ANDZHANG2010ARGUETHATTHEANOMALYARISESFROMOPTIMALINVESTMENTGROWTHASARATIONALRESPONSEBYFIRMEXECUTIVESTOAFALLINGDISCOUNTRATERICHARDSONETAL2006PROVIDEAPARSIMONIOUSALGEBRAICDECOMPOSITIONOFACCRUALSINTOACOMPONENTCAPTURINGGROWTH,ACOMPONENTCAPTURINGACCOUNTINGDISTORTIONSANDANINTERACTIONTERMBETWEENTHESECOMPONENTSRICHARDSONETAL2006ARGUETHATTHISMODELISSUPERIORTOTHESTATISTICALLYORIENTEDMODELSEG,THEJONES,1991MODELUSEDBYXIE2001ANDCHANETAL2006INTHECONTEXTOFTHEACCRUALANOMALYINORDERTODECOMPOSEACCRUALSINTOADISCRETIONARYANDANONDISCRETIONARYCOMPONENTITCONTROLSFORNONLINEARITIES,ANDITDOESNOTREQUIRETHEESTIMATIONOFANYPARAMETERSSINCEITISANALGEBRAICIDENTITYRICHARDSONETAL2006SHOWTHATTHECOMPONENTCAPTURINGACCOUNTINGDISTORTIONSHASTHEPRIMARYCONTRIBUTINGROLEINTHENEGATIVERELATIONBETWEENACCRUALSANDFUTUREEARNINGSPERFORMANCEHOWEVER,THEYDONOTRULETHEPOSSIBILITYTHATTHEGROWTHCOMPONENTCOULDALSOCONSTITUTEASUPPLEMENTARYDRIVINGFORCEPINCUSETAL2007ANDPAPANASTASOPOULOS2014SHOWTHATTHEOCCURRENCEOFTHEACCRUALANOMALYISNOTSPECIFICTOTHEUSSTOCKMARKETPINCUSETAL2007PROVIDESEVIDENCETHATTHEANOMALYOCCURSINAUSTRALIA,CANADAANDTHEUK,WHILEPAPANASTASOPOULOS2014INBELGIUM,DENMARK,FRANCE,GERMANY,ITALY,THENETHERLANDS,NORWAY,SPAIN,SWEDEN,SWITZERLAND,ANDTHEUKBOTHSTUDIESFOCUSONHOWFUNDAMENTALFORMALANDINFORMALINSTITUTIONSCANAFFECTTHEOCCURRENCEANDTHEMAGNITUDEOFTHEACCRUALANOMALYATTHECOUNTRYLEVELHOWEVER,RESEARCHONWHATUNDERLYINGFACTORSDRIVETHENEGATIVERELATIONOFACCRUALSWITHFUTUREEARNINGSANDRETURNSATTHEFIRMLEVELWITHINTHEABOVEMENTIONEDCOUNTRIESISLIMITEDPINCUSETAL2007SHOWTHATTHEDISCRETIONARYACCRUALSMEASUREDBYJONES1991PREDICTRETURNSINAUSTRALIA,CANADAANDTHEUKRECENTLY,DOUKAKISANDPAPANASTASOPOULOS2014SHOWTHATACCRUALSATTRIBUTABLETOACCOUNTINGDISTORTIONSEXHIBITANEGATIVEIMPACTONFUTUREPROFITABILITYANDSTOCKRETURNSINTHEUKSTOCKMARKETINTHESAMECAPITALMARKET,MOUSELLIETAL2013PROVIDEEVIDENCETHATACCRUALSQUALITYISUSEFULINEXPLAININGPORTFOLIOSRETURNSINTHECROSSSECTION,BUTDOESNOTCONSTITUTEAPRICEDRISKFACTORTHEPURPOSEOFTHISPAPERISTOPROVIDEADDITIONALINSIGHTSONWHETHERACCOUNTINGDISTORTIONSCONSTITUTEANIMPORTANTDRIVINGFACTORBEHINDTHEGENERALIZATIONOFTHEACCRUALANOMALYINANINTERNATIONALSETTINGOURFOCUSISONLARGEEUROPEANCAPITALMARKETS,WHEREGATHEREDEVIDENCEISMOSTSUPPORTIVEOFTHEEXISTENCEOFTHEACCRUALANOMALYINTHEGLOBALSETTING,WECANHAVETHEPRESUMPTIONTHATTHEREISASUBSTANTIALCROSSCOUNTRYVARIATIONINFORMALANDINFORMALINSTITUTIONALFACTORSSUCHASCAPITALMARKETSETTING,REGULATION,BUSINESSPRACTICES,ACCOUNTINGSTRUCTURE,SOCIETALNORMSANDCULTURETHESEINSTITUTIONSCOULDBELINKEDWITHTHECONTRIBUTINGROLEOFACCOUNTINGDISTORTIONSONTHENEGATIVERELATIONOFACCRUALSWITHFUTUREEARNINGSPERFORMANCEANDSTOCKRETURNSTHUS,WHETHERTHECONTRIBUTINGROLEOFACCOUNTINGDISTORTIONSONTHEACCRUALANOMALYDOCUMENTEDINTHEUSSTOCKMARKET,CANBEGENERALIZEDINOTHEREUROPEANCOUNTRIESISQUESTIONABLETHISLEADSTOTHEFIRSTHYPOTHESISEXPRESSEDASTHEALTERNATIVEOFTHESTUDYH1ACCOUNTINGDISTORTIONSHAVEACONTRIBUTINGROLEONTHEACCRUALANOMALYINEUROPEGIVENTHATACCOUNTINGINFORMATIONISAPRIMARYSOURCEOFINFORMATIONUSEDININVESTMENTDECISIONS,WEASSESSWHETHERSOCIALTRUSTCONSTITUTESANUNDERLYINGCHANNELBEYONDTRADITIONALFORMALINSTITUTIONSINAFFECTINGINVESTORSUNDERSTANDINGOFTHEIMPLICATIONSOFACCOUNTINGDISTORTIONSANDINTHEENDINVESTORSPRICINGOFTHEACCRUALCOMPONENT178GAPAPANASTASOPOULOS,ETSIRITAKIS/INTERNATIONALREVIEWOFFINANCIALANALYSIS412015176–185

簡介：EUROPEANEXPERIENCEOFLOWCRESTEDSTRUCTURESFORCOASTALMANAGEMENTALAMBERTIA,,RARCHETTIA,MKRAMERB,DPAPHITISC,CMOSSOD,MDIRISIOEADISTARTIDRAULICA,UNIVERSITYOFBOLOGNA,VIALEDELRISORGIMENTO,240136BOLOGNA,ITALYBHYDRAULICSANDCOASTALENGINEERING,AALBORGUNIVERSITY,SOHNGAARDSHOLMSVEJ57,DK9000AALBORG,DENMARKCSCHOOLOFOCEANANDEARTHSCIENCE,UNIVERSITYOFSOUTHAMPTON,SOUTHAMPTONOCEANOGRAPHYCENTRE,SOUTHAMPTONSO143ZH,UKDLABORATORID’ENGINYERIAMARITTIMA,DPTENGINYERIAHIDRAULICA,MARITIMAIAMBIENTAL,ETSENGINYERSDECAMINS,CANALSIPORTS,C/JORDIGIRONA13,MODULD1,CAMPUSNORDUNIVERSITATPOLITECNICADECATALUNYA08034,BARCELONASPAINEDISATFACOLTADIINGEGNERIAUNIVERSITADIL’AQUILA,PLEPONTIERI,167040MONTELUCODIROIOL’AQUILAITALYABSTRACTTHISPAPERAIMSTODESCRIBESELECTEDSTUDYSITESMONITOREDANDANALYZEDDURINGTHEDELOSPROJECTALLTHESELECTEDSITESAREPROTECTEDBYLOWCRESTEDSTRUCTURESLCSSUNDERVARIOUSENVIRONMENTALCONDITIONSINTHEFIRSTPARTOFTHEPAPERTHECHARACTERISTICSOFTHEEUROPEANSTRUCTURESAREPRESENTEDANDTHERESULTSOFTHEINVENTORYARESUMMARIZEDWITHSTATISTICALCOMPARISONWITHLCSCHARACTERISTICSINTHEWORLDWIDESCENARIOJAPANANDUSAINTHESECONDPARTADESCRIPTIONOFTHESITESANDPROTOTYPEOBSERVATIONOFTHEIMPACTOFLCSSISGIVENADESCRIPTIONOFTHESITE,ENVIRONMENTALCONDITIONSANDRESPONSETOITSCONSTRUCTIONBASEDONEXISTINGLITERATUREANDONACTIVITIESPERFORMEDDURINGTHEPROJECTARESUMMARIZEDANDTHERESEARCHRESULTSAREREPORTEDWHEREAVAILABLEOBSERVATIONONECOLOGICALIMPACTSANDSOCIOECONOMICEFFECTSAREPROVIDEDTHEDESCRIPTIONSAREINTRODUCTORYTOOTHERDELOSSPECIALISSUEPAPERSDEALINGWITHPROTOTYPEOBSERVATIONSANDEXPERIMENTSTHEGEOMETRICCHARACTERISTICSOFTHESITESAREVERYWIDERANGINGDEEPLYSUBMERGEDLCSSPERFORMWELLWHENGROINSAREPRESENTPELLESTRINA,WHEREASFORSEMISUBMERGEDLCSSLIDODIDANTEPARTICULARMAINTENANCEHASTOBEPLANNEDFORVULNERABLEPARTS,SUCHASGAPSANDROUNDHEADS,WHERESTRONGCURRENTSARERESPONSIBLEFOREROSIONEMERGENTLCSSSHOWTHEFORMATIONOFSALIENTSALTAFULLAORTOMBOLOSL?NSTRUPDEPENDINGONTHESHORELINEDISTANCESINMACROTIDALBEACHESELMERTIDALCURRENTSCANCONTROLTHESALIENTDEVELOPMENTANDTHEOVERALLPERFORMANCEOFTHESCHEME03783839/SEEFRONTMATTERD2005ELSEVIERBVALLRIGHTSRESERVEDDOI101016/JCOASTALENG200509010CORRESPONDINGAUTHORTEL39512093756FAX39516448346EMAILADDRESSESALBERTOLAMBERTIUNIBOITALAMBERTI,RENATAARCHETTIUNIBOITRARCHETTI,I5MKRCIVILAUCDKMKRAMER,DOROSSOCSOTONACUKDPAPHITIS,CESARMOSSOUPCESCMOSSO,DIRISIOUNIROMA3ITMDIRISIOCOASTALENGINEERING522005841–866WWWELSEVIERCOM/LOCATE/COASTALENGLOWTIDALEXCURSIONANDMODERATEWAVESLIDODIDANTEANDPELLESTRINAAREEXAMPLESOFCOMPOSITEINTERVENTIONSWITHGROINSANDZEROFREEBOARD/SUBMERGEDBARRIERS,RESPECTIVELY,WHEREASOSTIAISDEFENDEDBYASUBMERGEDBARRIERANDALTAFULLABYANISOLATEDEMERGENTLCSTHEINFORMATIONTHEREADERWILLFINDONTHESESITESMAYBEALSOREGARDEDASANINTRODUCTIONTOMORESPECIFICANALYSESOFTHESITESDESCRIBEDINOTHERPAPERSOFTHISSPECIALISSUEWHICHFOCUSONMORPHODYNAMICSSUMERETAL,2005THISISSUEZYSERMANETAL,2005THISISSUE,SOCIOECONOMYPOLOMEETAL,2005THISISSUE,ECOLOGYAIROLDIETAL,2005THISISSUEMOSCHELLAETAL,2005THISISSUE2DELOSLCSINVENTORYTHEGEOMETRYANDLAYOUTOFEXISTINGLCSSAREINVESTIGATEDWITHTHEAIMOFDESCRIBINGCHARACTERISTICSOFEUROPEANLCSSINAWORLDWIDESCENARIOANINTERESTINGSTATISTICALSTUDYFORSUCHSTRUCTURESINJAPANCANBEFOUNDINTAKAAKI1988ANDPARAMETERSFORSTRUCTURESINTHEUSACANBEFOUNDINCHASTENETAL1993ANDMCINTOSHANDANGLIN1988FOREUROPEANSTRUCTURESNOLITERATURECONTAININGSTATISTICALINFORMATIONEXISTS,BUTWITHINDELOSANINVENTORYONTHEPHYSICALENGINEERINGPROPERTIESOFLCSSHASBEENESTABLISHEDTHEDATAINTHEEUROPEANINVENTORYWASCOLLECTEDFROMSEVENEUCOUNTRIESINANATTEMPTTOREPRESENTABROADRANGEOFSTRUCTURALLAYOUTSTHEINVENTORYDATAWEREORGANIZEDINADATABANKASSEMBLEDFROM150COMPLETEDQUESTIONNAIRESEACHCOMPLETEDQUESTIONNAIRECONTAINEDASCHEMEINCLUDINGSEVERALSTRUCTURESOFTENOFVARYINGTYPES,EG,ASYSTEMOFSEGMENTEDOFFSHOREBREAKWATERSWITHGROINSCLOSINGTHESCHEMEATEACHENDTHEMAINPURPOSEOFMOSTSCHEMESCONTAININGLOWCRESTEDSTRUCTURESINTHEINVENTORYISBEACHANDLANDPROTECTIONAGAINSTEROSIONAFEWSTRUCTURESINTHEINVENTORYAREBUILTMAINLYFORCOASTALPROTECTIONFORECOLOGICALREASONSORFORPROTECTIONOFHARBORS,INLETS,OUTLETS,CHANNELSETCTHETYPICALTYPEOFCOASTALPROTECTIONSCHEMEWITHLCSSCONSISTSOFDETACHEDBREAKWATERS66OFTHESCHEMES,SEEFIG2IN22OFTHESCHEMESACOMBINATIONOFDETACHEDBREAKWATERSANDGROINSISUSEDTHEFOLLOWINGPARAMETERS,ASDEFINEDINFIG3,WEREEXAMINEDDDISTANCEBETWEENTHESHORELINEPREPROJECTANDTHECENTRELINEOFTHELCSLTYPICALLENGTHOFTHESEGMENTSATCRESTLEVELLSEGMENTSINTABLE1GLENGTHOFTHEGAPSBETWEENTHESTRUCTURESATCRESTLEVELGAPINTABLE1BWIDTHOFLCSATCRESTLEVELFFREEBOARD,THEDISTANCEFROMCRESTLEVELTOMEANWATERLEVELMWLNEGATIVEIFSUBMERGEDHWATERDEPTHATMWLTHEHEIGHTOFTHESTRUCTUREISHHFTHETOTALNUMBEROFINVESTIGATEDBREAKWATERSINTHEEUWASABOUT1200ANDINJAPAN1550,GIVINGABOUTTHESAMESTATISTICALUNCERTAINTYINFIG4THEDATAFROMTHEUSACOMESFROMONLY24SCHEMESCONTAINING235BREAKWATERSGIVINGLARGESTATISTICALUNCERTAINTIESINTHEFIGURESFIG2TYPESOFLOWCRESTEDSTRUCTURESINEUROPEFIG3DESCRIPTIONOFSTRUCTURALPARAMETERSALAMBERTIETAL/COASTALENGINEERING522005841–866843

簡介：點擊查看更多外文翻譯---歐洲辦公建筑的室內(nèi)環(huán)境質(zhì)量及其改善精彩內(nèi)容。

簡介：中文中文11萬漢字萬漢字出處出處LAMBERTIA,ARCHETTIR,KRAMERM,ETALEUROPEANEXPERIENCEOFLOWCRESTEDSTRUCTURESFORCOASTALMANAGEMENTJCOASTALENGINEERING,2005,52S10–11841866歐洲低堰結(jié)構(gòu)海岸管理的經(jīng)驗歐洲低堰結(jié)構(gòu)海岸管理的經(jīng)驗ALAMBERTIA’,RARCHETTIA,MKRAMERB,DPAPHITISC,CMOSSOD,MDIRISIOE摘要本文旨在在選定的研究對象描述DELOS項目的檢測和分析。所有選定的對象都是在各種環(huán)境條件下收到低堰結(jié)構(gòu)（LCSS）的保護(hù)。文章第一部分在LCS對全球范圍內(nèi)的特性統(tǒng)計與歐洲結(jié)構(gòu)的特點比較下介紹了總結(jié)的結(jié)果。文章第二部分給出了對研究對象的描述以及LCS原型觀測的影響。描述的部位，環(huán)境條件和結(jié)構(gòu)決定了它的回應(yīng)，根據(jù)現(xiàn)有文獻(xiàn)和活動進(jìn)行期間，總結(jié)和報告了項目的研究成果，提供可以觀察對生態(tài)環(huán)境和社會經(jīng)濟的影響。描述還介紹了其他DELOS專題文件處理與原型觀測的經(jīng)驗。對象的幾何特征十分廣泛，當(dāng)有丁壩存在時LCS在全淹沒的情況下仍發(fā)揮著很好的功效，而對于特別維護(hù)的半潛式LCS需要為易損部件做計劃，如存在強大水流侵蝕的缺口。應(yīng)急的LCS根據(jù)海岸線的距離形成凸角，在宏觀潮汐海灘連續(xù)的潮汐可以控制顯著發(fā)展和該計劃的整體性能。1說明海岸防護(hù)措施經(jīng)常伴有低堰，所以被稱為“低堰結(jié)構(gòu)”（LCS），能抵擋頻繁的高水位波浪，它們的施工往往由海岸營養(yǎng)計劃組成。實地觀察對認(rèn)識海岸防護(hù)的防護(hù)措施效率，評估選擇LCS的幾率有極大好處。而不是傳統(tǒng)的解決方案，比如并行防波堤，丁壩群和海堤。本文的目的在于描述歐洲LCS的典型幾何形狀，針對其主要作用總結(jié)有效的選擇LCS計劃，防護(hù)海岸和海岸線侵蝕，通過原型觀測評估他們的環(huán)境影響。為達(dá)成這些目的，DELOS計劃的核心，對顯存歐洲LCS的研究啟動，對6個被選中的對象進(jìn)行連續(xù)喝多學(xué)科的監(jiān)測。圖1為研究對象的地圖。圖1表1第6，7列中給出。表3列出的前五個案例其特征在于微潮與中潮范圍區(qū)域。在中潮區(qū)域（潮差大于4M），例如英國，對LCS的使用仍舊很少，觀測工作有大前景。LCS的深度范圍是1到4M，所以波浪總是受深度限制形成破波。在項目開展期間許多生態(tài)影響的調(diào)查也在LIDODIDANTE，LONSTRUO和ELMER等地進(jìn)行，對LCS的社會經(jīng)濟研究則在OSTIA，PELLESTRINA，LIDODIDANTE等地開展，結(jié)果進(jìn)行了簡要總結(jié)。表24觀測原型41OSTIA（ROME）411對研究對象的描述，施工，環(huán)境條件及其影響LIDODIOSTIA地區(qū)的沙灘延伸至遠(yuǎn)處的南部三角洲上的TIBER河，從TYRRHENION海至ROME約25KM，是羅馬社會中非常受歡迎的度假勝地。尖頭三角洲是由河流沖擊而成，從羅馬時代持續(xù)到上個世紀(jì)，形成了一個超過4KM的海岸線。然而，尤其是在過去的35年中，嚴(yán)重侵蝕的情況以17M/年的速度得到改善，其主要原因是河流泥沙的強還原性。（上游水壩的阻擋以及建材都從河床中提取）。需要整平淤積，簡歷海岸防護(hù)工程，如河口附近的獨立式防波堤系統(tǒng)，侵蝕向下轉(zhuǎn)移，主要影響南部海灘之間的VITTORIA碼頭和PESCATORI運河。對海灘俱樂部甚至是暴雨期間的沿海公路造成損害。1988年，意大利公共工程部土木工程師辦公室羅馬海事工程作為主管機關(guān)設(shè)計了一個創(chuàng)新的海灘營養(yǎng)項目。該項目的目的是重新建立一個廣泛的保護(hù)沙灘而且遵守經(jīng)濟，管理，政治和環(huán)境的要求，高效率的技術(shù)防御解決方案。事實上，不采用任何形式的傳統(tǒng)的沿海結(jié)構(gòu)的原因是當(dāng)?shù)厣鐓^(qū)為了旅游，美學(xué)和生態(tài)而拒絕了。確實項目為了代表新的管理方法，面向全球的海岸防護(hù)，也考慮到了環(huán)境方面的因素。由于現(xiàn)有的高赤字的沿岸沙子預(yù)算，營養(yǎng)沙灘需要有能夠消散波能量，并降低沿海運輸并保留新的填充物的海岸結(jié)構(gòu)來保護(hù)。因此，最合適的解決方案包括一個離岸水下掩飾屏障，固定的自然動力學(xué)沙壩，如棲息海灘計劃。淹沒淺談需要在淺坡上設(shè)立人造沙灘，降低海上采砂的損失和長案運輸?shù)馁M用，促進(jìn)海洋生物的發(fā)展，同時不影響沙灘休閑旅游業(yè)。重要的制約因素也導(dǎo)致營養(yǎng)海砂的稀缺。當(dāng)?shù)睾┰贛SL10M（1的坡度）深的沉積物有尺寸十分細(xì)小D5001毫米的晶粒。填充所需的材料的開采地在距離海灘20KM的TIBER