蔡元培与张謇同为中国近代著名教育家,他们俩人对于二十世纪上半叶中国体育教育的发展,都曾提出过具有前瞻性和创见性的思想观点。在论及德、智、体三者的关系上,蔡元培和张謇均主张三育并重,并认为体育是培养＂完全之人格＂不可或缺的重要教育方式;在运动竞赛方面,他们俩人均认为体育赛会能够养成社会公德,并都反对选手体育;在女子体育方面,他们俩均认为女子应与男子同样享有教育权、体育权,女子体育运动的开展可以推进妇女解放运动的进程。但在体育的推展方式上,他们的思想又各具特色,蔡元培注重于终生体育的培养,张謇则注重于大众体育的普及。

As famous educators in modern China, both Cai Yuan-pei and Zhang Jian have put forward creative foresights for the development of PE in the early 20th century. When it comes to the relationships among morality, intelligence and physical fitness, both Cai Yuan-pei and Zhang Jian hold that equal emphasis should be laid on these three elements, and believe that PE is an indispensible method for the cultivation of “full personality”. They also maintain that sports matches can cultivate social morals, and object to professional players in PE. Meanwhile, they think that women should enjoy equality in education and PE, and the sports activities by women can advocate women liberation movement. However, their ideas exhibit differences in the pro-moting ways of PE, with Cai’s emphasis on lifelong PE while Zhang on mass PE.

利用模糊点与模糊集之重于关系，在BL-代数中引入了(∈，∈∨q)-模糊n-重蕴涵滤子的概念，推广了经典的模糊n-重蕴涵滤子，给出了(∈，∈∨q)-模糊n-重蕴涵滤子的一些刻画。研究了(∈，∈∨q)-模糊蕴涵滤子与(∈，∈∨q)-模糊n-重蕴涵滤子的关系、(∈，∈∨q)-模糊n-重蕴涵滤子与(∈，∈∨q)-模糊(n+1)-重蕴涵滤子的关系。提出门限模糊n-重蕴涵滤子的概念，以此获得了非平凡的经典模糊n-重蕴涵滤子、非平凡的(∈，∈∨q)-模糊n-重蕴涵滤子，研究了门限模糊n-重蕴涵滤子和(∈，∈∨q)-模糊n-重蕴涵滤子的性质。

By using the concept of quasi-coincidence of a fuzzy point with a fuzzy set,the notion of (∈,∈∨q)-fuzzy n-fold implicative filters in BL-algebras which is a generalization of ordinary fuzzy n-fold implicative filters,is defined,and several characterizations of (∈,∈∨q)-fuzzy n-fold implicative filters are given.The relation between (∈,∈∨q)-fuzzy filters and (∈,∈∨q)-fuzzy n-fold implicative filters and the relation between (∈,∈∨q)-fuzzy n-fold implicative filters and (∈,∈∨q)-fuzzy (n+1 )-fold implicative filters are investigated.The concept of a fuzzy n-fold implicative filters with thresholds in BL-algebras is proposed.The acceptable nontrivial concepts obtained in this manner were the ordinary fuzzy n-fold implicative filters and (∈,∈∨q)-fuzzy n-fold implicative filters.The extension properties for fuzzy n-fold implicative filters with thresholds and (∈,∈∨q)-fuzzy n-fold implicative filters are established.By using the concept of quasi-coincidence of a

新媒体时代的到来使得个人、媒体、社会间的关系更为错综复杂,媒介素养也因新媒体传播语境的出现焕发出新的生机。提出在新媒体格局下,媒介素养研究应当注重于对媒介使用者批判性、参与性和社会性的培养,以便促进个人现代化、推动媒体规范化、实现社会和谐化,达到"求真"、"向善"、"为美"的人类普适性终极追求,并从充分地认知媒介、理性地解读媒介、合理地使用媒介三个方面,对新媒体格局下媒介素养的实现路径进行探讨。

The relations among individual, media and society become much more complicated with the arrival of new media era. Thus, Media literacy displays new vitality in the transmitting context of new media. Based on such analysis, this paper puts forward that in the new media landscape, media literacy research should focus on the cultivation of the criticalness, participation and sociality of media users to promote the modernization of individuals, the standardization of media and the harmonization of society, thus to achieve the ulti-mate goal of “To the True”, “Towards the Good” and “For the Beauty”. Moreover, this paper analyzes the ways to achieve media literacy in the new media landscape from the following three aspects: cognizing media thoroughly, interpreting media rationally and utilizing media reasonably.

企业整体上市的交易复杂且对企业财务影响巨大。整体上市往往涉及上市公司定向增发购买大股东持有的资产，其中确定交易的合并会计类型至关重要。对于并购会计类型的判断，应该遵循实质重于形式的原则，综合考虑交易目的、大股东持股情况、公司治理结构以及相对表决权情况，进而判断并购前后大股东与上市公司之间是否具有控制关系。对于上市公司购买相关资产，应分析相关资产是否满足投入、加工过程、产出的三要素以构成一项业务。对于涉及业绩承诺的或有对价支付，应分析该款项的性质是属于取得资产的初始价值调整，还是合并成本的调整，抑或是并购日后的或有事项。如果并购日后的或有支付采取股权方式，则不应调整合并成本。

Transactions of overall listing are complex and have great effects on the firms''financial statements.Overall listing involves the firms''directional seasoned equity offering to acquire the largest shareholders'' assets, thus it''s important to determine the type of consolidation accounting. We should follow the principle of substance over form and determine whether the largest shareholders control the firms before and after overall listing, according to purposes of listing, ownership of largest shareholders, firms'' governance structures and vote rights of largest shareholders.For the firms to acquire the related assets, acquirers should evaluate whether the acquisition of the related assets is a complete transaction including the assets'' inputs,processes and outputs.As for contingent consideration,acquirers should determine whether the cash received are payments from the asset deficit or shortage, adjustments for the costs of acquisition,or the changes resulting from the e

探讨高温与水稻产量的关系,在水稻高温热害防御中有重要意义。利用皖浙地区气象数据与早稻生育状况观测数据,分析了皖浙地区早稻高温热害规律及高温热害与早稻产量结构的关系。结果表明：皖浙2省早稻受高温热害危害的敏感期常年为6月中旬至7月中旬,且高温热害发生在时间分布上存在着周期震荡,其中20世纪80年代中期以前高温热害在发生日数和次数上呈减少趋势,其后则呈增多趋势;在空间分布上,安徽省沿江、江淮早稻主产区的高温热害重于沿淮地区;浙江省的金华—丽水一带为早稻高温热害重发区。在高温热害对早稻产量结构因素的影响中,高温热害与穗结实粒数、千粒重之间为负相关,与空壳率和秕谷率之间呈正相关,且扬花灌浆期高温热害对水稻空壳率和穗粒数影响较为显著。研究认为早稻抽穗扬花期遭遇高温热害,会对水稻结实率、千粒重、空壳率、秕谷率造成不等程度危害,其中穗粒数减少、空壳率增加是高温热害影响产量的主要原因。

It is high significant to probe the relationships between Rice high temperature induced heat damage and rice production. Based on the analysis of the data of meteorology and early season rice development stage in Anhui Province and Zhejiang Province, law of high temperature induced heat damage on early season rice and its relationships with rice yield structures were analyzed. Firstly, impact phase of rice high temperature induced heat damage was found between the early June and mid-July, and interannual variation for the heat damage was periodic oscillation with several years frequent occurrence and next several years rare occurrence. However, the days of high temperature and the times of the heat damage for rice was also tended to reduce before mid-1980s, but tended to ascend after mid-1980s. Respect to spatial distribution, high probability andseverely afflicted region of rice high temperature induced heat damage were along to Yangtze in Anhui, and the area under the jurisdiction of