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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,LEADINGTOSIGNIFICAN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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

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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。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)有文獻和活動進行期間，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。實地觀察對認識海岸防護的防護措施效率，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等地進行，對LCS的社會經(jīng)濟研究則在OSTIA，PELLESTRINA，LIDODIDANTE等地開展，結(jié)果進行了簡要總結(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，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，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。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

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簡介：1歐洲傳播學(xué)研究的發(fā)展軌跡、重點轉(zhuǎn)向與基本趨勢歐洲傳播學(xué)研究的發(fā)展軌跡、重點轉(zhuǎn)向與基本趨勢以歐洲傳播學(xué)刊論文為例以歐洲傳播學(xué)刊論文為例邵培仁楊陶玉浙江大學(xué)傳播研究所浙江杭州310028摘要摘要歐洲傳播學(xué)研究早于美國，并對美國傳播學(xué)產(chǎn)生了深刻的影響。21世紀，無論是歐洲還是國際環(huán)境都發(fā)生了翻天覆地的變化，向來以批判思辨見長的歐洲傳播學(xué)與其他學(xué)科一樣也經(jīng)歷了較大的發(fā)展與轉(zhuǎn)變。本文以歐洲傳播學(xué)刊的論文為樣本，研究了20世紀末期到21世紀初期這個世紀之交的重要時段，歐洲傳播學(xué)在研究理論、研究方法以及研究內(nèi)容等各個方面的重要轉(zhuǎn)向，借此希望為中國以及其他地區(qū)的傳播學(xué)研究提供些許啟示。關(guān)鍵詞關(guān)鍵詞歐洲傳播學(xué)，實證研究，批判研究，學(xué)術(shù)轉(zhuǎn)向，發(fā)展趨勢在世界學(xué)術(shù)領(lǐng)域內(nèi)，傳播學(xué)算得上是一門年輕的學(xué)科，其涉及領(lǐng)域廣泛，對新聞傳播實踐的指導(dǎo)性強、對社會運作的研究深入，因而受到學(xué)者的廣泛重視。嚴格意義上講，歐洲傳播學(xué)研究早于美國，并對美國傳播學(xué)產(chǎn)生了深刻的影響。進入21世紀以來，隨著歐盟成員國的擴大，傳播學(xué)在歐洲的影響力進一步加強，歐洲大陸各個國家一體化的進程加快。這種變化也體現(xiàn)在了學(xué)術(shù)領(lǐng)域，對于以研究人類根本社會功能傳播的學(xué)科來說，歐洲一體化等環(huán)境的變化既是歐洲傳播學(xué)發(fā)展的機遇，也是一個很大的挑戰(zhàn)。因此，本文將歐洲傳播學(xué)研究作為研究的核心內(nèi)容，試圖通過對歐洲傳播學(xué)刊（EUROPEANJOURNALOFCOMMUNICATION）1998年2008年之間177篇論文的分析，來勾勒、描述和解析21世紀之交的十一年間歐洲傳播學(xué)研究的發(fā)展軌跡、重點轉(zhuǎn)向和基本趨勢，希望能給我國乃至世界范圍內(nèi)的傳播學(xué)研究帶來某些借鑒和啟示。一、研究背景一、研究背景1，研究時間，研究時間19981998年20082008年以1998年作為20世紀90年代末期的具體代表年份，其11年的跨度代表了歐洲傳播學(xué)自20世紀90年代末期到21世紀初的學(xué)術(shù)研究階段1。2、研究樣本歐洲傳播學(xué)刊、研究樣本歐洲傳播學(xué)刊1參考廖圣清在20世紀90年代的西方大眾傳播學(xué)研究（2005）一文中的劃分方式，將1998年作為20世紀90年代末期的代表，而2009年的學(xué)刊還未出版完畢，因此選擇2008年作為21世紀初期的代表年限。3每年數(shù)量的變化則可以看出近年來歐洲傳播學(xué)研究的總體情況和基本走向。（2）研究區(qū)域。歐洲傳播學(xué)研究涵蓋了歐洲大陸的諸多國家，本文將統(tǒng)計每一篇論文研究內(nèi)容所在的區(qū)域，通過對論文覆蓋地域的研究可以發(fā)現(xiàn)歐洲哪些國家的傳播學(xué)發(fā)展處于領(lǐng)先地位?？紤]到部分論文的研究區(qū)域并不明顯，如關(guān)于傳播學(xué)理論和方法論梳理的學(xué)術(shù)論文，因此為便于統(tǒng)計與分析，此類論文的區(qū)域以第一作者國籍為主要標準。（3）研究者。成功的學(xué)術(shù)成果往往是幾代或者幾位學(xué)者長期研究的結(jié)晶，加之傳播學(xué)本身就是一門新的學(xué)科，其學(xué)術(shù)理論與研究方法涉及了社會學(xué)、心理學(xué)、統(tǒng)計學(xué)等各個學(xué)科的精華，是一門綜合性較高的學(xué)科，因此研究者的合作情況可以看出傳播學(xué)研究成果的深度和在學(xué)術(shù)界的影響力大小。（4）研究主題。根據(jù)傳播學(xué)的分類，我們將論文的研究對象分為人際傳播、小群體傳播、語言與符號編碼、組織傳播、公眾傳播與大眾傳播6個類型人際傳播，包括雙向傳播、性別與傳播、指導(dǎo)傳播、人際影響、人際知覺、人際交流和關(guān)系傳播；小群體傳播，包括決策制定、家庭傳播、群體動力、代際交流、領(lǐng)導(dǎo)能力和問題解決；語言與符號編碼，包括發(fā)展傳播、跨文化傳播、語言學(xué)、非口語傳播、語義學(xué)和符號語言學(xué)；組織傳播，包括商業(yè)與專業(yè)演講、健康傳播、人類傳播技術(shù)、協(xié)商與調(diào)停、組織行為、社會化與同化、訓(xùn)練與發(fā)展；公眾傳播包括爭辯、傳播教育、討論、環(huán)境傳播、言論自由、合法傳播、行為研究、勸服與態(tài)度轉(zhuǎn)變、政治傳播、公開演講、修辭評論與理論、聲音與措辭；大眾傳播包括廣告、廣播與電信、比較媒介系統(tǒng)、批評與文化、媒介產(chǎn)業(yè)的經(jīng)濟學(xué)、影片與電影工業(yè)、新聞、媒介效應(yīng)、媒介倫理、新技術(shù)、政策與規(guī)則、流行文化、公共關(guān)系3。此外，鑒于媒介研究一直以來都是傳播學(xué)的重點研究內(nèi)容，且具有較強的實踐應(yīng)用性，因此本文特意將傳播學(xué)研究中關(guān)于媒介研究的內(nèi)容單獨抽取出來進行統(tǒng)計，主要類別包括傳統(tǒng)媒介研究（報紙、雜志、出版、電視、廣播）、新媒體研究（手機、互聯(lián)網(wǎng)、電子通信）、傳播理論研究和其他媒介研究（音樂、電影、游戲、廣告）。2、研究方法、研究方法傳播學(xué)研究中，一直存在著以美國為代表的實證主義研究（或者經(jīng)驗主義）與以歐洲為代表的人文思辨（或者批判主義）研究兩種基本研究范式。近年來，兩種研究范式逐漸出現(xiàn)了競合的趨勢。3美利貝卡魯賓等著傳播研究方法策略與資料來源，黃曉蘭等譯，華夏出版社，2000年，第79頁。

簡介：ECNO852/2004理解45歐洲歐洲議會和理事會（會和理事會（EC）NO852/2004規(guī)章2004年4月29日于布日于布魯塞爾（后修改成）（后修改成）食品食品衛(wèi)生一、規(guī)章框架一、規(guī)章框架共有5章18條及兩個附件。第一章第一章總則總則包括第一條使用范圍，第二條定義；第二章食品生第二章食品生產(chǎn)企業(yè)的義務(wù)義務(wù)包括第三條一般義務(wù)，第四條一般和特定的衛(wèi)生要求，第五條危害分析與關(guān)鍵控制點，第六條官方控制、登記和注冊；第三章良好操作指南第三章良好操作指南包括第七條指南的建立、推廣和使用，第八條國家指南，第九條共同體指南；第四章第四章進口和出口口和出口包括第十條進口，第十一條出口；第五章最第五章最終條款條款包括第十二條執(zhí)行措施和過渡安排，第十三條附件I和II的修正和改寫，第十四條委員會程序，第十五條咨詢歐洲食品安全局，第十六條向歐洲議會和理事會報告，第十七條撤銷，第十八條規(guī)章開始實施；附件一附件一初級生產(chǎn)；附件二附件二對所有食品生產(chǎn)企業(yè)的一般衛(wèi)生要求。二概要二概要歐洲歐洲議會和理事會（會和理事會（EC）NO852/2004規(guī)章2004年4月29日食品食品衛(wèi)生第一章第一章總則總則第1條范圍ECNO852/2004理解47G“已加工產(chǎn)品”是指未被加工的食品經(jīng)過加工以后的食品。這些產(chǎn)品可能包含其生產(chǎn)必需的或使其有特色的成分。食品衛(wèi)生是一種措施和條件初級產(chǎn)品指初級產(chǎn)品的生產(chǎn)和養(yǎng)殖，在生產(chǎn)場地的運輸、儲存、加工，前提是這些操作不會實際上改變本身性狀。主管機構(gòu)第二章食品生食品生產(chǎn)企業(yè)的義務(wù)義務(wù)第3條一般一般義務(wù)義務(wù)食品生食品生產(chǎn)企業(yè)要確保在生要確保在生產(chǎn)、加工和、加工和銷售的所有售的所有階段都在其控制下并段都在其控制下并滿足本足本規(guī)章所章所規(guī)定的相關(guān)定的相關(guān)衛(wèi)生要求。生要求。追溯體系建立的追溯體系建立的環(huán)節(jié)環(huán)節(jié)。第4條一般和特定的一般和特定的衛(wèi)生要求生要求略當(dāng)本規(guī)章、（EC）NO853/2004規(guī)章及其執(zhí)行措施沒有詳細指明采樣或分析方法時，食品生產(chǎn)企業(yè)可以使用共同體或國家法律規(guī)定的其他適當(dāng)?shù)姆椒?，或者，在沒有這些方法時，對于那些能夠得到同等結(jié)果、經(jīng)過國際認可的規(guī)則或協(xié)議驗證其科學(xué)有效性的參考方法，食品生產(chǎn)企業(yè)也可使用。第5條危害分析與關(guān)危害分析與關(guān)鍵控制點控制點危害分析與關(guān)鍵控制點實施、執(zhí)行并維持只適用于食品生產(chǎn)企業(yè)實施初級生產(chǎn)以及附件I所列的相關(guān)操作之后的食品生產(chǎn)、加工和銷售的所有階段。第6條官方控制、登官方控制、登記和注冊和注冊1食品生產(chǎn)企業(yè)要按照其他適用的共同體法律，或者如果共同體法律不存在，則按照國家法律來配合主管機構(gòu)。2特別是，每個食品生產(chǎn)企業(yè)要按照主管機構(gòu)要求的方式向適當(dāng)?shù)闹鞴軝C構(gòu)通報每個在其控制之下的企業(yè)實施任何階段的食品生產(chǎn)、加工和分銷，以對這樣的企業(yè)進行登記（REGISTRATION）。食品生產(chǎn)企業(yè)還要確保主管機構(gòu)能掌握有關(guān)企業(yè)的最新信息，包括通報企業(yè)活動的任何重大改變，以及任何現(xiàn)有公司的關(guān)閉情況。登記中間商、批發(fā)商的登記。

簡介：恩格斯路德維希恩格斯路德維希費爾巴哈和德國古典哲學(xué)的終結(jié)費爾巴哈和德國古典哲學(xué)的終結(jié)（節(jié)選）學(xué)習(xí)導(dǎo)讀（節(jié)選）學(xué)習(xí)導(dǎo)讀來源求是來源求是恩格斯的路德維希費爾巴哈和德國古典哲學(xué)的終結(jié)（以下簡稱費爾巴哈論）是馬克思主義哲學(xué)的主要經(jīng)典著作之一。這部著作寫于1886年，最初連載于德國社會民主黨理論刊物新時代雜志1886年第4、5期。1888年，經(jīng)恩格斯修改并加寫一篇序言后出版了單行本。一、寫作背景1．費爾巴哈論是為適應(yīng)馬克思主義理論發(fā)展和無產(chǎn)階級斗爭的需要而寫作的。19世紀80年代，國際工人運動蓬勃發(fā)展，馬克思主義在工人運動中得到了廣泛的傳播。面對這種形勢，資產(chǎn)階級加強了在思想上、理論上對馬克思主義的進攻。他們一方面直接反對馬克思主義，另一方面又歪曲馬克思主義，試圖從思想上瓦解工人運動或使之偏離正確的方向。由于德國古典哲學(xué)特別是黑格爾和費爾巴哈哲學(xué)是馬克思主義哲學(xué)的理論來源之一，資產(chǎn)階級哲學(xué)家就從歪曲馬克思主義哲學(xué)和德國古典哲學(xué)的關(guān)系入手，攻擊馬克思主義。他們試圖在哲學(xué)上復(fù)活德國古典哲學(xué)中的唯心主義和形而上學(xué)觀點，抹殺馬克思主義哲學(xué)與新康德主義、新黑格爾主義等資產(chǎn)階級世界觀的本質(zhì)區(qū)別。這些錯誤觀點侵入到了工人階級政黨內(nèi)部，成了黨內(nèi)機會主義者向馬克思主義進攻的理論依據(jù)，在工人運動內(nèi)部造成了思想混亂，嚴重地影響著工人運動的健康發(fā)展。為了反對資產(chǎn)階級的攻擊，促進工人運動健康發(fā)展，澄清哲學(xué)上的一些錯誤觀點，闡明馬克思主義哲學(xué)革命性變革的意義，劃清馬克思主義哲學(xué)同一切舊哲學(xué)的界限，恩格斯寫了這一重要著作。2．費爾巴哈論的寫作是馬克思和恩格斯由來已久的愿望。馬克思主義哲學(xué)是在批判繼承德國古典哲學(xué)尤其是黑格爾和費爾巴哈哲學(xué)的基礎(chǔ)上創(chuàng)立的。早在18451846年，馬克思和恩格斯就共同寫作了德意志意識形態(tài)一書，論述了他們的新世界觀同黑格爾哲學(xué)和費爾巴哈哲學(xué)的關(guān)系。但由于反動當(dāng)局的阻撓，這部著作未能出版。此后的40多年間，由于實際斗爭和理論工作的繁忙，馬克思和恩格斯一直沒有機會進一步闡明他們的哲學(xué)同黑格爾哲學(xué)和費爾巴哈哲學(xué)的關(guān)系，并公開出版。因此，完成這項工作成了他們由來已久的愿望。恩格斯寫作費爾巴哈論，也是為了實現(xiàn)他和馬克思的這一夙愿。3．評述施達克的路德維希費爾巴哈，是本書寫作的直接原因。1885年，丹麥哲學(xué)家、社會學(xué)家施達克寫了路德維希費爾巴哈一書。他在書中對費爾巴哈哲學(xué)的基本性質(zhì)作了錯誤的理解，認為費爾巴哈是一個唯心主義者，這就提出了怎樣正確評價作為馬克思主義哲學(xué)直接理論來源的費爾巴哈哲學(xué)的問題。當(dāng)?shù)聡鐣裰鼽h理論刊物新時代請求恩格斯評述施達克該書時，他以此為契機寫了費爾巴哈論。正如恩格斯所指出的，費爾巴哈在自然觀上是唯物主義的，在歷史觀上是唯心主義的，走完第一步后他始終沒有走出第二步。馬克思和恩格斯在對黑格爾哲學(xué)和費爾巴哈哲學(xué)批判繼承的基礎(chǔ)上，創(chuàng)立了馬克思主義哲學(xué)這一嶄新的世界觀，不僅在自然觀而且在社會歷史觀上都堅持了辯證唯物主義，實現(xiàn)了哲學(xué)的革命性變革。2．提出并論述了哲學(xué)基本問題。恩格斯在總結(jié)全部哲學(xué)，特別是近代哲學(xué)發(fā)展史的基礎(chǔ)上，明確提出哲學(xué)的基本問題是思維和存在的關(guān)系問題。哲學(xué)基本問題的第一個方面，是思維和存在或者精神和物質(zhì)何者為世界本原的問題。哲學(xué)家們依照如何回答這個問題而分為兩大陣營。凡是認為精神是本原的，屬于唯心主義；凡是認為物質(zhì)是本原的，則屬于唯物主義。對世界本原問題的回答，是劃分唯物主義和唯心主義兩大基本哲學(xué)派別的標志。如果離開這一標志而在其他意義上理解唯物主義和唯心主義的對立，必然會陷入理論上的混亂。哲學(xué)基本問題的第二個方面，是思維和存在的同一性問題，即“我們的思維能不能認識現(xiàn)實世界我們能不能在我們關(guān)于現(xiàn)實世界的表象和概念中正確地反映現(xiàn)實”（馬列主義經(jīng)典著作選編（黨員干部讀本），黨建讀物出版社2011年版，第159頁）主張思維與存在具有同一性、思維能夠反映存在的是可知論，反之是不可知論。在哲學(xué)史上，絕大多數(shù)哲學(xué)家都主張可知論，但也有一些哲學(xué)家主張不可知論，否認認識世界的可能性，或者至少否認徹底認識世界的可能性。對于不可知論，黑格爾和費爾巴哈都進行過批判，卻未能擊中要害。恩格斯列舉了科學(xué)史和生產(chǎn)實踐的事實說明對不可知論最令人信服的駁斥是實踐，因為實踐是在認識指導(dǎo)下進行的，如果在實踐中獲得了預(yù)期結(jié)果，就說明指導(dǎo)實踐的認識是正確的，也就說明客觀事物是可以認識的，從而就徹底駁倒了不可知論。哲學(xué)基本問題原理為劃分哲學(xué)基本派別提供了科學(xué)的依據(jù)。據(jù)此，古往今來的各種哲學(xué)歸根到底不是屬于唯物主義就是屬于唯心主義。歷史上曾出現(xiàn)過試圖調(diào)和唯物主義和唯心主義對立的二元論，但實質(zhì)上并沒有超越唯物主義和唯心主義的對立。在現(xiàn)代，由于科學(xué)的發(fā)展不斷證實著唯物主義，一些唯心主義哲學(xué)家為了掩蓋自己的唯心主義實質(zhì)，回避和抹煞哲學(xué)的基本問題，然而，這并不能真正消除唯物主義和唯心主義的對立。由于社會實踐和科學(xué)的發(fā)展，哲學(xué)上唯物主義和唯心主義的對立，在不同時代會有不同的表現(xiàn)形式，但是，它們的對立不會消失。3．闡述了歷史唯物主義的基本原理。費爾巴哈論的一個重要貢獻，就是系統(tǒng)闡述了唯物史觀的基本原理。一是揭示了人類社會發(fā)展的客觀規(guī)律。是否承認社會歷史發(fā)展有客觀規(guī)律，是唯物史觀與唯心史觀根本對立的關(guān)鍵所在。唯心史觀否定社會發(fā)展的客觀規(guī)律，用幻想的聯(lián)系代替現(xiàn)實的聯(lián)系。恩格斯指出，在社會歷史領(lǐng)域也完全像在自然領(lǐng)域里一樣，存在著現(xiàn)實的聯(lián)系以及客觀的發(fā)展規(guī)律。他通過比較社會運動和自然運動，揭示了社會運動由人的活動構(gòu)成的特點，并認為這一特點“絲毫不能改變這樣一個事實歷史進程是受內(nèi)在的一般規(guī)律支配的”（馬克思恩格斯文集第4卷，人民出版社2009年版，第302頁）。在歷史進程