The Faithful Representation of Electrical Energy Sale and Purchase Agreements Under International Accounting Standards/International Financial Reporting Standards （IAS/IFRS）

This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whether electrical energy is bought/sold for an industrial use exclusively, so that the relevant transaction will be accounted as a normal purchase/sale, or through the lease of the relevant production plant, which would require the supply contract to be accounted in compliance with International Accounting Standards （IAS） 17 ＂Leasing＂. Alternatively, it must also be ascertained whether the relevant party is implementing financial trading strategies, as in such hypothesis, the supply contract is to be accounted as a financial instrument according to International Financial Reporting Standards （IFRS） 9/IAS 39 ＂Financial Instruments＂. Finally, the modalities used by a number of companies listed on European regulated markets to account such kind of contracts will be analyzed.

Faithfulness and Similarity in Spirit――An Appreciation of Liu Shicong's English Translation Wild Grass

As a modern famous translator,Liu Shicong believes that literary translation should be faithful to the content of the original text and more importantly,it should convey its artistic effect,which includes the style,spirit and verve of the original text,namely transmitting the spirit of the original text.Based upon this translation principle,the paper aims to analyze and compare his English translation Wild Grass with the source text written by Xia Yan in the aspects of being faithful to the original text and transmitting the verve of the original text,thus proving that the principles for prose translation initiated by Liu Shicong are applicable and effective.

Faithfully probabilistic teleportation of an unknown atomic state and cavity field state with a single measurement

This paper shows that, based on the single-photon JC model depicting the resonant interaction of a two-level atom with a single cavity mode, an unknown atomic state and cavity photon superposition state can be faithfully telcported with only a single measurement. The scheme is probabilistie, its success lies on the event that the sender atom （or the medi-atom, for teleportation of cavity field state） is detected in the higher state. The scheme is in contrast to the previous ones of using a maximally two-particle entangled state as quantum channel.

Julia Lovell as a Faithful Rewriter in Translating Chinese Literary Text： The Version of A Dictionary of Maqiao as a Case in Point

As a professional translator, Chinese history lecturer and academic writer, Julia Lovell has made a lot of contributions in translating modem Chinese literary works into English. But the field of translation studies has not given due attention to her so far. Based on her own practice and understanding of translation, she presented the notion of faithful recreation as her translation principle. This article sheds light on how she implemented her translation notion in the process of her translation, taking her version of A Dictionary of Maqiao as a case to examine the effectiveness of her work under the guidance of faithful recreation. The discussion mainly focuses on the sound level, the grammatical level, pragmatic level, and original creativity

Limits of Level 3 Fair Value Measurement： Based on Conceptual Framework

The IASB stated that in the review of the conceptual framework, if measurement uncertainty is very high, a measurement basis different from fair value may provide more appropriate information. Level 3 fair value measurements are inappropriate for areas （called ＂Level 4＂ by the author） in which models are not formulated and that have material uncertainty in measurement. The purpose of this paper is to elucidate ＂measurement uncertainty＂, which impacts ＂faithful representation＂ in fair value measurement, from the perspective of ＂verifiability＂. To do so, it will employ a conceptual examination of the limits of Level 3 fair value measurement based on IFRS 13 （Fair Value Measurement）. While taking into consideration recent discussions on reviewing conceptual framework, the author will reorganize the conceptual categories of verifiability （i.e., clarification of the ＂reasonable verifiability＂ categories） to underpin the fact that material uncertainties in measurement have obstructed constructing faithful representation. In addition, the author will discuss the problem that the dichotomy of direct and indirect found in IASB is not accurate enough to fully understand the concept of verifiability. In this context, the author will also suggest that the concept of verifiability, reorganized through ＂reasonable verifiability＂, can satisfy the requirements for constructing faithful representation.

On Types of Isolated KKT Points in Polynomial Optimization

Let f be a real polynomial function with n variables and S be a basic closed semialgebraic set in R^(n).In this paper,the authors are interested in the problem of identifying the type(local minimizer,maximizer or not extremum point)of a given isolated KKT point x^(*)of f over S.To this end,the authors investigate some properties of the tangency variety of f on S at x^(*),by which the authors introduce the definition of faithful radius of f over S at x^(*).Then,the authors show that the type of x^(*)can be determined by the global extrema of f over the intersection of S and the Euclidean ball centered at x^(*)with a faithful radius.Finally,the authors propose an algorithm involving algebraic computations to compute a faithful radius of x*and determine its type.

Normalized integral table algebras generated by a faithful real element of degree 2 and having 4 linear elements

We completely classify the normalized integral table algebra(A,B)generated by a faithful real element of degree 2 and having four linear elements.