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簡(jiǎn)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(guó)古代城市中規(guī)模最大的是BA北魏洛陽(yáng)B唐長(zhǎng)安C元大都D明北京3營(yíng)造法式的作者是AA李誡B宇文愷C李春D計(jì)成4隋文帝開(kāi)皇二年開(kāi)始營(yíng)造的都城是DA長(zhǎng)安B建康C洛陽(yáng)A舉折B鋪?zhàn)鰿科D栿10南京中山陵的設(shè)計(jì)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(huì)堂B釣魚(yú)臺(tái)國(guó)賓館C全國(guó)政協(xié)禮堂D北京火車站12古埃及古王國(guó)時(shí)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

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簡(jiǎn)介：2015年1O月高等教育自學(xué)考試全國(guó)統(tǒng)一命題考試外國(guó)文學(xué)史外國(guó)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(xiàng)選擇題一、單項(xiàng)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(gè)備選項(xiàng)中只有一個(gè)是符合題目要求的，請(qǐng)將其選出并將在每小題列出的四個(gè)備選項(xiàng)中只有一個(gè)是符合題目要求的，請(qǐng)將其選出并將“答題卡答題卡”的相應(yīng)代碼涂黑。未涂、錯(cuò)涂或多涂均無(wú)分。的相應(yīng)代碼涂黑。未涂、錯(cuò)涂或多涂均無(wú)分。1．古希臘悲劇俄狄浦斯王的作者是A埃斯庫(kù)羅斯BB索福克勒斯索?？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(shī)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(huì)文學(xué)教會(huì)文學(xué)C．英雄史詩(shī)D．市民文學(xué)4．長(zhǎng)篇小說(shuō)堂吉訶德的作者是A維加B．托馬斯莫爾C．喬叟D．塞萬(wàn)提斯．塞萬(wàn)提斯5．西班牙L6世紀(jì)最著名的流浪漢小說(shuō)是A．十日談B．巨人傳C．小癩子小癩子D羊泉村6．法國(guó)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(lè)園中體現(xiàn)英國(guó)資產(chǎn)階級(jí)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(guó)作家狄德羅的哲理小說(shuō)拉摩的侄兒是A．對(duì)話體小說(shuō)．對(duì)話體小說(shuō)B．游記體小說(shuō)C書(shū)信體小說(shuō)D．日記體小說(shuō)9英國(guó)作家笛福的第一部小說(shuō)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(chéng)可貴，愛(ài)情價(jià)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(guó)雪國(guó)D山音26．埃及獲得諾貝爾文學(xué)獎(jiǎng)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(xiàng)選擇題二、多項(xiàng)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(gè)備選項(xiàng)中至少有兩個(gè)是符合題目要求的，請(qǐng)將其選出并將在每小題列出的五個(gè)備選項(xiàng)中至少有兩個(gè)是符合題目要求的，請(qǐng)將其選出并將“答題答題卡”的相應(yīng)代碼涂黑。未涂、錯(cuò)涂、多涂或少涂均無(wú)分。的相應(yīng)代碼涂黑。未涂、錯(cuò)涂、多涂或少涂均無(wú)分。27．莎士比亞的四大悲劇有A．雅典的泰門(mén)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(guó)詩(shī)人有A．拜倫．拜倫B司各特CC濟(jì)慈濟(jì)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(shī)歌總集中最重要、最古老，也最有文學(xué)價(jià)值的有A奧義書(shū)B(niǎo)．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(qǐng)?jiān)诖痤}卡上作答請(qǐng)?jiān)诖痤}卡上作答033．“大學(xué)才子派”116116世紀(jì)后期英國(guó)出現(xiàn)的一批人文主義劇作家（世紀(jì)后期英國(guó)出現(xiàn)的一批人文主義劇作家（1分）分）。22他們大都受過(guò)大學(xué)教育，具有人文主義思想且學(xué)識(shí)淵博。在戲劇創(chuàng)作上頗有創(chuàng)新。他們大都受過(guò)大學(xué)教育，具有人文主義思想且學(xué)識(shí)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(jiǎn)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(jiǎn)稱IEQ）是辦公建筑的一個(gè)重要的質(zhì)量方面。這種觀點(diǎn)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(duì)改善辦公建筑的。（改善辦公建筑的研究簡(jiǎn)稱TOBUS）在改善辦公建筑的研究中，把居住者對(duì)室內(nèi)環(huán)境質(zhì)量的不滿做了一個(gè)詳細(xì)列表，同時(shí)這個(gè)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(gè)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(wèn)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(duì)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(duì)象無(wú)關(guān)的原因和措施。用來(lái)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(gè)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(wèn)卷1序言室內(nèi)環(huán)境質(zhì)量是辦公建筑的一個(gè)重要方面。從建筑物內(nèi)居住人員的角度來(lái)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(méi)有抱怨），并且不會(huì)不必要地增加疾病和受傷的危險(xiǎn)性和嚴(yán)重性。按照歐洲的89/106/EWG條例，建設(shè)項(xiàng)目必須以這樣一種方式來(lái)進(jìn)行設(shè)計(jì)和建造，即它不會(huì)對(duì)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(huì)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(duì)的問(wèn)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(wèn)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(lái)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(wèn)題（抱怨或是評(píng)論）。作一個(gè)清單，用來(lái)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(gè)調(diào)查問(wèn)卷，收集居住人員可以察覺(jué)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(wèn)卷（包括對(duì)居住者的選擇，這也會(huì)收到一種調(diào)查問(wèn)卷）和建筑管理人員的清單?分析調(diào)查問(wèn)卷和建筑管理人員的清單?對(duì)問(wèn)題列表（包括不滿和評(píng)論）以及與研究對(duì)象相關(guān)或無(wú)關(guān)的原因進(jìn)行推斷?選擇要考察的辦公室和研究對(duì)象第二步考察在第一步中發(fā)現(xiàn)的每一個(gè)問(wèn)題，都可以找到一個(gè)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(wèn)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(diǎn)評(píng)價(jià)?選擇問(wèn)題的起因?選擇與室內(nèi)環(huán)境質(zhì)量相關(guān)的研究對(duì)象第三步考察后分析所有收集的信息，準(zhǔn)確的找出問(wèn)題的起因，給出由研究對(duì)象引發(fā)的問(wèn)題的解決措施，并且對(duì)不是由研究對(duì)象引發(fā)的問(wèn)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

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簡(jiǎn)介：8500英文單詞，英文單詞，49萬(wàn)英文字符，中文萬(wàn)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,REGIONSIELANDERSWERETOMANAGEHOSPITALSECONOMICALLYLANDERSAREINCHARGE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簡(jiǎn)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,WEREPORTSTATISTICSUSINGACOUNTRYNEUTRALAPPROACHANDACOUNTRYPOOLINGAPPROACHINTHECOUNTRYNEUTRALAPPROACHWEREPORTCROSSCOUNTRYAVERAGESOFTHESLOPECOEFFICIENTFROMREGRESSIONSANDTHESPREADFROMPORTFOLIOSINTHECOUNTRYPOOLINGAPPROACHWEREPORTTHESLOPECOEFFICIENTFR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簡(jiǎn)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

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簡(jiǎn)介：中文中文11萬(wàn)漢字萬(wàn)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(yàn)歐洲低堰結(jié)構(gòu)海岸管理的經(jīng)驗(yàn)ALAMBERTIA’,RARCHETTIA,MKRAMERB,DPAPHITISC,CMOSSOD,MDIRISIOE摘要本文旨在在選定的研究對(duì)象描述DELOS項(xiàng)目的檢測(cè)和分析。所有選定的對(duì)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(duì)全球范圍內(nèi)的特性統(tǒng)計(jì)與歐洲結(jié)構(gòu)的特點(diǎn)比較下介紹了總結(jié)的結(jié)果。文章第二部分給出了對(duì)研究對(duì)象的描述以及LCS原型觀測(cè)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(dòng)進(jìn)行期間，總結(jié)和報(bào)告了項(xiàng)目的研究成果，提供可以觀察對(duì)生態(tài)環(huán)境和社會(huì)經(jīng)濟(jì)的影響。描述還介紹了其他DELOS專題文件處理與原型觀測(cè)的經(jīng)驗(yàn)。對(duì)象的幾何特征十分廣泛，當(dāng)有丁壩存在時(shí)LCS在全淹沒(méi)的情況下仍發(fā)揮著很好的功效，而對(duì)于特別維護(hù)的半潛式LCS需要為易損部件做計(jì)劃，如存在強(qiáng)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(jì)劃的整體性能。1說(shuō)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(yíng)養(yǎng)計(jì)劃組成。實(shí)地觀察對(duì)認(rèn)識(shí)海岸防護(hù)的防護(hù)措施效率，評(píng)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(duì)其主要作用總結(jié)有效的選擇LCS計(jì)劃，防護(hù)海岸和海岸線侵蝕，通過(guò)原型觀測(cè)評(píng)估他們的環(huán)境影響。為達(dá)成這些目的，DELOS計(jì)劃的核心，對(duì)顯存歐洲LCS的研究啟動(dòng)，對(duì)6個(gè)被選中的對(duì)象進(jìn)行連續(xù)喝多學(xué)科的監(jiān)測(cè)。圖1為研究對(duì)象的地圖。圖1表1第6，7列中給出。表3列出的前五個(gè)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(guó)，對(duì)LCS的使用仍舊很少，觀測(cè)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(xiàng)目開(kāi)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(duì)LCS的社會(huì)經(jīng)濟(jì)研究則在OSTIA，PELLESTRINA，LIDODIDANTE等地開(kāi)展，結(jié)果進(jìn)行了簡(jiǎn)要總結(jié)。表24觀測(cè)原型41OSTIA（ROME）411對(duì)研究對(duì)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(huì)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(shí)代持續(xù)到上個(gè)世紀(jì)，形成了一個(gè)超過(guò)4KM的海岸線。然而，尤其是在過(guò)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(qiáng)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(jiǎn)歷海岸防護(hù)工程，如河口附近的獨(dú)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(yùn)河。對(duì)海灘俱樂(lè)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(jī)關(guān)設(shè)計(jì)了一個(gè)創(chuàng)新的海灘營(yíng)養(yǎng)項(xiàng)目。該項(xiàng)目的目的是重新建立一個(gè)廣泛的保護(hù)沙灘而且遵守經(jīng)濟(jì)，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(shí)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(shí)項(xiàng)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(yíng)養(yǎng)沙灘需要有能夠消散波能量，并降低沿海運(yùn)輸并保留新的填充物的海岸結(jié)構(gòu)來(lái)保護(hù)。因此，最合適的解決方案包括一個(gè)離岸水下掩飾屏障，固定的自然動(dòng)力學(xué)沙壩，如棲息海灘計(jì)劃。淹沒(méi)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(zhǎng)案運(yùn)輸?shù)馁M(fèi)用，促進(jìn)海洋生物的發(fā)展，同時(shí)不影響沙灘休閑旅游業(yè)。重要的制約因素也導(dǎo)致?tīng)I(yíng)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(kāi)采地在距離海灘20KM的TIBER