General Principles of the Civil Law of the People's Republic of China

In this issue we will introduce readers to the General Principles of the Civil Lave of the People's Republic of China, which was adopted at the Fourth Session of the Sixth National People's Congress, promulgated by order No.37 of the President of the People's Republic of China on April 12, 1986, and effective as of January 1, 1987.This law was formulated according to the constitution and the actual situation in our country, drawing upon our practical experience in civil actirities,for the purpose of protecting the lawful civil rights and interests of citizens and legal persons and correctly adjusting civil relations,so as to meet the needs of the developing socialist modernizationThe Civil Law of the People's Republie of China has 156 articles and 9 chapters. The chapters are:1) Basic Principles;2) Citizen (Natural Person); 3) Legal Persons; 4) Civil Law and Agencies; 5)Civil Rights; 6) Civil Liability; 7) Limitations of Action; 8) Application of Law in Civil Relations with Foreigners; and 9) Supplementary Provisions.All the articles apply to women. We have only extracted some of them which are concerning the protection of rights and interests of women and children.

General principles of developing novel radioprotective agents for nuclear emergency

With the rapid application of nuclear energy and radiological technology in national economy and military field,the risk of nuclear accidents increases as well.Exposure to irradiation causes severe damages to the human body,and radioprotective agents are required for medical protection.To find the safe and effective radioprotective agents is the key for nuclear emergency.Recently,Toll like receptors(TLRs)and PHD-HIF oxygen sensing signal pathway have been extensively studied for radioprotection.Great progress has been made in this field and a number of radioprotective agents have been found.In this review,we have summarized recent findings of radioprotective roles of TLRs signaling pathway and PHD-HIF signaling pathway and discussed the general principles of developing novel radioprotective agents.These findings will provide opportunities for developing new strategies to prevent IR-induced injuries in public health events.

Thermodynamic effects of Bardeen black hole surrounded by perfect fluid dark matter under general uncertainty principle

The thermodynamics of Bardeen black hole surrounded by perfect fluid dark matter is investigated.We calculate the analytical expresses of corresponding thermodynamic variables,e.g.,the Hawking temperature,entropy of the black hole.In addition,we derive the heat capacity to analyze the thermal stability of the black hole.We also compute the rate of emission in terms of photons through tunneling.By numerical method,an obvious phase transition behavior is found.Furthermore,according to the general uncertainty principle,we study the quantum corrections to these thermodynamic quantities and obtain the quantum-corrected entropy containing the logarithmic term.Lastly,we investigate the effects of the magnetic charge g,the dark matter parameter k and the generalized uncertainty principle parameterαon the thermodynamics of Bardeen black hole surrounded by perfect fluid dark matter under general uncertainty principle.

Three-dimensional forward modeling for magnetotelluric sounding by finite element method

A finite element algorithm combined with divergence condition was presented for computing three-dimensional(3D) magnetotelluric forward modeling. The finite element equation of three-dimensional magnetotelluric forward modeling was derived from Maxwell's equations using general variation principle. The divergence condition was added forcedly to the electric field boundary value problem, which made the solution correct. The system of equation of the finite element algorithm was a large sparse, banded, symmetric, ill-conditioned, non-Hermitian complex matrix equation, which can be solved using the Bi-CGSTAB method. In order to prove correctness of the three-dimensional magnetotelluric forward algorithm, the computed results and analytic results of one-dimensional geo-electrical model were compared. In addition, the three-dimensional magnetotelluric forward algorithm is given a further evaluation by computing COMMEMI model. The forward modeling results show that the algorithm is very efficient, and it has a lot of advantages, such as the high precision, the canonical process of solving problem, meeting the internal boundary condition automatically and adapting to all kinds of distribution of multi-substances.

ILL-POSEDNESS OF MODIFIED KAWAHARA EQUATION AND KAUP-KUPERSHMIDT EQUATION

In this article, we consider the Cauchy problems for the modified Kawahara equationδtu＋μδx（u3）＋αδx5u＋βδx3u＋γδxu=0 and the Kaup-Kupershmidt equation δtu＋μuδx2u＋αδx5u＋βδx3u＋βδx3u＋γδxu=0Using the general well-posedness principle introduced by I. Bejenaru and T. Tao, we prove 1 that the modified Kawahara equation is ill-posed for the initial data in H8 （It） with s 〈 - and that the Kaup-Kupershmidt equation is ill-posed for the initial data in HS（It） with s〈0.

Financial Statement Comparability： Empirical Evidence From Brazil

The convergence of accounting standards started in the 1970s, with international norms issued by the International Accounting Standards Board （IASB） and with the efforts of various countries to adopt the International Financial Reporting Standards （IFRS）, already mandatory in Brazil since 2010. Thus, comparable accounting information is clearly important, and this study plans to confirm the level of comparability of net income and equity of companies in the financial sector （in Brazil, ＂Finance and Others＂）, listed in the stock exchange, futures, and commodities （BM＆F Bovespal）, issued according to Brazilian Generally Accepted Accounting Principles （BR GAAP） and the IFRS. This study is descriptive, using a quantitative approach. Data were collected from secondary sources, more specifically, from the explanatory notes in the financial statements of the companies listed in the financial sector of the BM＆F Bovespa in the fiscal year of 2010. The results showed a reasonable level of comparability, with 68% of the companies presenting materially comparable information for net income and 72% of them for equity. However, decisions made based on data issued following the two different standards may have suffered the influence of asymmetric information; in other words, the comparability of information did not seem to satisfy those companies during the studied period of time. The main limitations of this study were data collection and selection for the development of the research because of： （1） inconsistence in net income and equity reconciliation criteria in the companies investigated; and （2） lack of uniformity in designating the adjustments that affect net income and equity in the conversion of the BR GAAP standard into the IFRS.

Roadmap to Future Mandatory Application of International Financial Reporting Standards （IFRS） in Japan From the Perspectives of Financial Statement Preparers

This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this paper are as follows. The majority of Japanese companies consider that the domestic markets are more important than overseas markets; the most important differences between IFRS and Japanese standards are goodwill, comprehensive income, and the recognition of revenue; it is expected that IFRS would be applied only in consolidated financial statements or in both consolidated and parent companies＇ separate financial statements; and the lack of legislation making it mandatory is the main reason why IFRS has not been adopted by Japanese companies. Overall, this paper found that Japanese management is prudent and passive regarding IFRS adoption, leaving room for further discussions on the future mandatory application of IFRS in Japan.

A Generalization of Caristi's Fixed Point Theorem and Its Applications

The paper generalizes the classical Caristi＇s fixed point theorem. As an application. the classical Ekeland variational principle is generalized. In addition, it is proved that the generalized Caristi＇s fixed point theorem is equivalent to the generalized Ekeland variational principle.

The Impact of IFRS Convergence on the Effectiveness of Accounting Information for Share Valuation： Evidence from the Mainland of China

This study examines whether the reconciliation amounts between IFRS and PRC GAAP provide additional incremental value-relevant information. More specifically, it investigates whether firms applying IFRS experience an increase in the quality of accounting information in the post-IFRS convergence period. Results show that IFRS convergence increases the values of balance-sheet items and enlarges variation across firms. Moreover, there is no difference in the explanatory power of value relevance of accounting information under IFRS and PRC GAAP for share prices and returns of A-shares. The incremental value relevance analysis suggests that the IFRS adjustments to earnings are value relevant, whereas the adjustments to book values are not. The IFRS adjustments to change in inventory are value relevant for predicting future operating cash flows. Finally, accounting quality improved in post-convergence period. These results are robust after controlling for the unique characteristics of Chinese firms.