To meet the tourists' need,more and more tourist materials,including guide commentary,have been translated into English.This paper analyses the text type and criteria of tour guide commentary.It also analyses the ...To meet the tourists' need,more and more tourist materials,including guide commentary,have been translated into English.This paper analyses the text type and criteria of tour guide commentary.It also analyses the possible problems that may exist in the translation of guide commentary and suggests some feasible techniques.展开更多
This paper is a corpus-based study which aims at analyzing lexical features of English tour commentary and creating a keyword list as teaching material.
This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued...This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.展开更多
The eradication of poliomyelitis is a landmark achievement in the history of public health, providing strong protection for children’s health. The introduction of the Chinese Regulations for the Manufacture and Contr...The eradication of poliomyelitis is a landmark achievement in the history of public health, providing strong protection for children’s health. The introduction of the Chinese Regulations for the Manufacture and Control of Live Poliovirus Vaccine is a prerequisite and safeguard for the large-scale production and use of domestically produced live poliovirus vaccines, serving as an indispensable component of vaccine safety. This article, based on archival documents, letters, collections of essays, and oral interviews, examines the historical experience of the development of Chinese Regulations for the Manufacture and Control of Live Poliovirus Vaccine. It contends that the emphasis on localization and the active engagement in international cooperation are critical factors in the swift introduction of Chinese Regulations for the Manufacture and Control of Live Poliovirus Vaccine.展开更多
文摘To meet the tourists' need,more and more tourist materials,including guide commentary,have been translated into English.This paper analyses the text type and criteria of tour guide commentary.It also analyses the possible problems that may exist in the translation of guide commentary and suggests some feasible techniques.
文摘This paper is a corpus-based study which aims at analyzing lexical features of English tour commentary and creating a keyword list as teaching material.
文摘This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.
基金This work was supported by a key project of the 14th Five Year Plan of the Institute for the History of Natural Sciences,Chinese Academy of Sciences(E2291J01)the Youth Promotion Association of the Chinese Academy of Sciences(E3292G02).
文摘The eradication of poliomyelitis is a landmark achievement in the history of public health, providing strong protection for children’s health. The introduction of the Chinese Regulations for the Manufacture and Control of Live Poliovirus Vaccine is a prerequisite and safeguard for the large-scale production and use of domestically produced live poliovirus vaccines, serving as an indispensable component of vaccine safety. This article, based on archival documents, letters, collections of essays, and oral interviews, examines the historical experience of the development of Chinese Regulations for the Manufacture and Control of Live Poliovirus Vaccine. It contends that the emphasis on localization and the active engagement in international cooperation are critical factors in the swift introduction of Chinese Regulations for the Manufacture and Control of Live Poliovirus Vaccine.
