There is a certain failure rate in traditional glaucoma surgery because of the lack of depth information in microscope images.In this work,we present a digital microscope-integrated optical coherence tomography(MIOCT)...There is a certain failure rate in traditional glaucoma surgery because of the lack of depth information in microscope images.In this work,we present a digital microscope-integrated optical coherence tomography(MIOCT)system and several custom-made OCT-compatible instruments for glaucoma surgery.Sixteen ophthalmologists were asked to perform trabeculectomy and canaloplasty on live porcine eyes using the system and instruments.After surgery,a subjective feedback survey about the user experience was taken.The experiment results showed that our system can help surgeons easily locate important tissue structures during surgery.The custom-made instruments also solved the shadowing problem in OCT imaging.Surgeons preferred to use the system in their future practice.展开更多
Dear Readers:Astronomical Techniques and Instruments is a professional English journal of open access devoted to recent develop-ments,discoveries,and theories in astronomical techniques,methods,and instruments.It will...Dear Readers:Astronomical Techniques and Instruments is a professional English journal of open access devoted to recent develop-ments,discoveries,and theories in astronomical techniques,methods,and instruments.It will serve as a platform for dis-course,learning,and information sharing for astronomic and astrophysics professionals worldwide.展开更多
This work is carried out based on the analysis of urban planning instruments,taking the gender perspective as a foundation.It arises from the inclusion of women in the participation of urban development,through an ana...This work is carried out based on the analysis of urban planning instruments,taking the gender perspective as a foundation.It arises from the inclusion of women in the participation of urban development,through an analysis of the gender gaps that have marked the history of women,the inequalities serve as a basis for carrying out this study.It highlights the challenges we face today as a society in the process of building citizen participation,where we must all be recognized and have equal opportunities within the territory in which we live.This article analyzes the extent to which the Municipal Urban Development Programs of the Mexican municipality of Comala,Colima,Mexico,consider the recommendations on gender and urbanism,established since the 1990s by international entities and applied transversally to urban planning policies.Considerable differences are found between women and men in terms of empowerment and participation in urban territorial planning instruments,mainly in the oldest instrument(1997).Significant progress is observed in the most recent document and is currently in force in the municipality of Comala(2009).展开更多
In this paper, we make a statistical analysis of the fault information of the underground fluid instruments of 12 models in China from January 2021 to May 2022 based on the Pearson correlation coefficient, and compare...In this paper, we make a statistical analysis of the fault information of the underground fluid instruments of 12 models in China from January 2021 to May 2022 based on the Pearson correlation coefficient, and compare the fault statistics of the meteorological three-element instruments of 3 models during the study period. The results show that:(1) The numbers of faults of the underground fluid instruments of 12models with different service times are basically positively correlated with the numbers of the corresponding instruments, with good consistency. Moreover, the automatic observation instruments(8models) with more than 30 units are significantly correlated at a 0.05 significance level(95% confidence level). Even at a 0.01 significance level(99% confidence level), there are 7 models(7/8) with significant correlation.(2) The positive and negative correlations between the monthly average number of faults and the corresponding service times of the underground fluid instruments of 12 models with different service times are random, and there are 9 models(75%) with no significant correlation at a 0.05 significance level(95% confidence level), while 12 models(100%) with no significant correlation at a 0.01significance level(99% confidence level).(3) The monthly average numbers of faults of the underground fluid instruments of 12 models are basically 0.02-0.05 times/(unit·month), and the overall fault frequency is low.(4) The fault statistics results of the meteorological three-element instruments of 3 models are consistent with the characteristics of the underground fluid instruments of 12 models. In general,there is no significant correlation between the fault frequency and the service time of underground fluid instruments.(5) The results of this paper demonstrate that the service time of underground fluid instruments cannot be taken as the main reason for whether to update the instruments. Similarly, the fault frequency of the instruments cannot be taken as the main reason for the service life of the instruments in the process of formulating the service life standards of underground fluid instruments.展开更多
Objective:The objective of the study is to validate the short version of evidence-based practice(EBP)instruments among nurses in clinical practice.Methods:An institutional-based cross-sectional research design was use...Objective:The objective of the study is to validate the short version of evidence-based practice(EBP)instruments among nurses in clinical practice.Methods:An institutional-based cross-sectional research design was used and a stratified sampling technique to select 285 nurse clinicians.The study utilized a structured questionnaire comprising of demographic data from the participants and three validated scales:the shortened versions of the EBP Beliefs Scale,the EBP Implementation Scale,and the Organizational Culture and Readiness for System-Wide Integration of Evidence-Based Practice(OCRSIEP)survey.With the use of descriptive statistics,the data were analyzed and presented in frequencies and percentages,while inter-item correlation coefficient(ICC)and the Kaiser-Meyer-Olkin measure of sampling adequacy were used to confirm the validity of using factor analysis.Results:Findings revealed the mean scores of the EBP Beliefs Scale ranged from 1.50 to 1.61,EBP Implementation Scale ranged from 1.84 to 1.94,and the OCRSIEP Scale ranged from 1.93 to 2.19.All the three shortened scales accordingly had good internal reliability,29.30±9.93 out of 80 for the EBP Beliefs Scale,19.56±7.37 out of 72 for the EBP Implementation Scale,and 66.32±20.35 out of 125 for the OCRSIEP Scale.Conclusion:This study has generated a valid Short Version of EBP reliable instrument that is psychometrically robust that can be used by nurses and clinicians to evaluate EBP in clinical settings since the results presented as a whole confirmed the high reliability and factorial validity.展开更多
The traditional musical instrument of minorities converges the evolution of ethnic group culture and history,and ethnic musical instruments are a core component of minority culture.The traditional instruments of Guang...The traditional musical instrument of minorities converges the evolution of ethnic group culture and history,and ethnic musical instruments are a core component of minority culture.The traditional instruments of Guangxi minorities are rich and varied,and an all-round cultural inheritance and protection mechanism should be used for ethnic musical instruments,so that the performance form of classical musical instruments of minorities can be more widely understood and mastered.Therefore,in this paper,we discuss the specific practice idea of the inheritance and development of classical musical instruments of Guangxi minorities,and facilitate the innovation of development path of ethnic musical instruments by taking the inheritance form of integrating musical instruments with operas.展开更多
In the evolution of modern railway thought,it includes not only the discussion of railway planning,sovereignty,debt,and construction,but also the discussion of spiritual guiding ideology such as“Tao,body and utility...In the evolution of modern railway thought,it includes not only the discussion of railway planning,sovereignty,debt,and construction,but also the discussion of spiritual guiding ideology such as“Tao,body and utility”and“material and spirit”.From the perspective of the relationship between road and equipment,the development of modern railway thought in China has experienced three stages.During the Westernization Movement,Li Hongzhang and other people expounded the benefits brought by railway construction from the angle of“utility”,and believed that there was still a unity of“Tao and style”.After the Sino-Japanese Naval Battle,with the emergence of the theory of railway sovereignty and the theory of dividing China,Kang Youwei and others questioned the thought of Westernization school.The unified Tao body was divided into two parts:China and the West.After the May Fourth Movement,railway,as a product of western material civilization,was compared with Eastern spiritual civilization by Liang Shuming,Li Dazhao,and others.The conflict between material and spirit made the Western“Tao style”evolve into the Europe-American way of pursuing“scientific spirit”and the Soviet-Russian way of exploring the ideas of revolution and transformation.The railway has thus become an important carrier of the“scientific spirit”and socialism.展开更多
The process of translation is an important part of cross-cultural studies. Cross-cultural researchers are often confronted by the need to translate instruments from one language to another. In the translation, linguis...The process of translation is an important part of cross-cultural studies. Cross-cultural researchers are often confronted by the need to translate instruments from one language to another. In the translation, linguistic equivalence, functional equivalence, cultural equivalence and metric equivalence are factors that need to be considered greatly. This paper examines the translation of cross-cultural research instrument from these points of view, illustrates with examples and puts forward suggestions for incorporating each factor into research studies.展开更多
During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Account...During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards (IAS) 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group (FCAG), and other international bodies, the International Accounting Standards Board (IASB) has undertaken, since 2009, as a part of the project to replace IAS 39, a project (partially shared with Financial Accounting Standards Board (FASB)) aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses: an exposure draft (ED) Financial Instrument: Amortized Cost and Impairment, published in November 2009, and a supplementary document (SD) Financial Instrument: Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB's decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model (ED/2013/3 Financial Instruments: Expected Credit Losses).展开更多
Based on a comprehensive study of various algorithms, the automatic recognition of traditional ocular optical measuring instruments is realized. Taking a universal tools microscope(UTM) lens view image as an example, ...Based on a comprehensive study of various algorithms, the automatic recognition of traditional ocular optical measuring instruments is realized. Taking a universal tools microscope(UTM) lens view image as an example, a 2-layer automatic recognition model for data reading is established after adopting a series of pre-processing algorithms. This model is an optimal combination of the correlation-based template matching method and a concurrent back propagation(BP) neural network. Multiple complementary feature extraction is used in generating the eigenvectors of the concurrent network. In order to improve fault-tolerance capacity, rotation invariant features based on Zernike moments are extracted from digit characters and a 4-dimensional group of the outline features is also obtained. Moreover, the operating time and reading accuracy can be adjusted dy-namically by setting the threshold value. The experimental result indicates that the newly developed algorithm has optimal recognition precision and working speed. The average reading ratio can achieve 97.23%. The recognition method can automatically obtain the results of optical measuring instruments rapidly and stably without modifying their original structure, which meets the application requirements.展开更多
Based on the overall consideration of individual behaviors of Ricardian and non-Ricardian households, this paper develops a New Keynesian dynamic stochastic general equilibrium(DSGE) model to form a relatively systema...Based on the overall consideration of individual behaviors of Ricardian and non-Ricardian households, this paper develops a New Keynesian dynamic stochastic general equilibrium(DSGE) model to form a relatively systematic research framework for analyzing the economic effects of structural fiscal instruments. Our study findsthat great differences exist in the macroeconomic effects of different fiscal instruments, suggesting that the government should prudently select these fiscal instruments in fiscal macro-control. The simulating results of fiscal shocks show that the effect of tax cut is superior to the effect of increased spending. In the context of slowing economic growth and less potent stimulation policy, the government should transform its previous regulatory approach of fiscal policy and shift from hefty spending stimulus policy to structural tax cuts. This paper believes that China should step up the implementation of public-private partnership, increase its spending on social security, healthcare, pension and public services and facilitate the transition toward a service-based government; and that tax policy should focus on structural tax cuts on consumption to promote the transition of demand structure toward consumption-driven.展开更多
The appeal from municipalities, provinces and regions to financial derivative instruments is tied to the need of overcoming the situations in a state of urgency inherent in a balance. On average, one local Italian aut...The appeal from municipalities, provinces and regions to financial derivative instruments is tied to the need of overcoming the situations in a state of urgency inherent in a balance. On average, one local Italian authority in twenty has decided to underwrite a derivative product, giving life to a number of contracts that had a value of over 35 billion euro with an average value of 6.5 million for each contract until 2007. The boom of swaps has, since 2000 on, experienced a peak period from 2003 to the end of 2005, in which the Euribor rate touched a very low level, maintained itself for long periods at around 2% and fallen in some cases even under this value. Many of the contracts completed before 2006, which link the debt of local authorities to variable rates, but also many of those completed from 2006 onwards that moved debt onto fixed rate, which are now a source of loss for the balance of local authorities that have underwritten them. In the 2002-2008 period, the number of the stipulation of contracts local authorities reported to the Ministry of Economy and Finance is about 900, corresponding to more or less 150 per year, which affected 18 regions, 44 provinces, 532 municipalities and 4 mountain commtmities, for a total of 594 authorities. Therefore, the local authorities have approached the derivative instruments in an often approximate way without a real awareness, both for the conditions that were being negotiated and the effects that they would have produced in perspective. The purpose of this work is to highlight the consequences of the use of derivative instruments on the future management of local authorities.展开更多
Objective:The objective of this article is to investigate the competence of Central Sterile Supply Department(CSSD)staff in insulation testing on electrosurgical instruments,to analyze the needs of training for CSSD s...Objective:The objective of this article is to investigate the competence of Central Sterile Supply Department(CSSD)staff in insulation testing on electrosurgical instruments,to analyze the needs of training for CSSD staff,and also to strengthen the effectiveness of monitoring the insulation testing on electrosurgical instruments for CSSD staff to provide a reference for the nursing safety training.Materials and Methods:A total of 180 CSSD staff from 36 hospitals were enrolled as the research objects and investigated using“self‑assessment questionnaire of the competence in insulation testing on electrosurgical instruments and the needs of training".Results:The overall self‑assessment score of competence in insulation testing on electrosurgical instruments for CSSD staff is 3.10±0.42,including four dimensions which are attitude,system,cognition,and skills with the scores 3.31±0.55,2.80±0.63,2.74±0.68,and 3.03±0.36,respectively.Based on the survey of training needs for CSSD staff,the top three ranked training needs are trace management record of insulation testing on electrosurgical instruments(93.89%),disposal procedures for insulation damage of electrosurgical instruments(92.78%),and adverse events caused by leakage of electrosurgical instruments(80.55%).Conclusion:The competence of insulation testing for CSSD staff is at a low level by overall.The competence of CSSD staff could be improved by analyzing the needs of training,establishing a systematic training system,and taking effective training action,thus ensuring the safety of patients and medical personnel.展开更多
In July 2014,《International Financial Reporting Standard 9:Financial Instruments》(Referred to IFRS 9)was formally published. Compared to the former standard,《International Accounting Standard 39: Financial Instrume...In July 2014,《International Financial Reporting Standard 9:Financial Instruments》(Referred to IFRS 9)was formally published. Compared to the former standard,《International Accounting Standard 39: Financial Instruments》(Referred to IAS 39), rules of two main aspects, the classification and measurement of financial assets and the impairment model of financial assets have been changed in IFRS 9. Taking ICBC as an example, this paper studies the impact of changes in financial instruments on commercial banks. The study shows three impacts on commercial banks’ financial report. Firstly, the changes of the classification and measurement of financial assets will have limited impacts on commercial banks. Secondly, the expected-loss model will significantly increase the loan loss reserves under the new standard, thus reducing the net asset and net profit. Thirdly, the change in the measurement way of the equity instruments of available-for-sale securities will increase the fluctuation of the net profit. This study shows investors and regulators the impact of the new standard of financial instruments on commercial banks.展开更多
Our blue planet is made of atmosphere,hydrosphere,lithosphere and biosphere,these four layers are interdependence and interaction,which effect the environment and life on the planet.In these four layers,the hydrospher...Our blue planet is made of atmosphere,hydrosphere,lithosphere and biosphere,these four layers are interdependence and interaction,which effect the environment and life on the planet.In these four layers,the hydrosphere is mainly associated with the ocean which is crucial to the human survival and development,due to the difference heat capacities be-展开更多
Optical systems are playing more and more important roles for space applications,such as high accurate attitude determination and remote sensing systems etc.Innovations in optical systems have brought great advantages...Optical systems are playing more and more important roles for space applications,such as high accurate attitude determination and remote sensing systems etc.Innovations in optical systems have brought great advantages,some even revolutionary for the space applications.Accordingly,in this special issue of Smart Optical systems and展开更多
The earth we live in is a wonderful and complicated system,meteorology is a science of researching the earth and serving the public,so every country in the world is putting its attention on meteorological observation,...The earth we live in is a wonderful and complicated system,meteorology is a science of researching the earth and serving the public,so every country in the world is putting its attention on meteorological observation,and World Meteorological Organization always putting its emphasis on weather,climate展开更多
The selection of policy instruments involves policy efficiency and policy effect.Effective settlement of eco-environment problems in the process of industrialization and implementation of active eco-environment protec...The selection of policy instruments involves policy efficiency and policy effect.Effective settlement of eco-environment problems in the process of industrialization and implementation of active eco-environment protection depend on the innovation of policy instruments.In this paper,based on a descriptive analysis of the policy instruments for ecoenvironmental protection of our country,combined with the theoretical analysis and the empirical research on current marketization of eco-environmental protection,the authors indicate that eco-environmental problems originate fi'om the damage of eco-environment and the extemalities of eco-service,and that the market-based policy instruments which are helpful to balance the relationship between fight,responsibility and interest in the eco-service are effective measures to eliminate externalities and protect eco-environment.展开更多
基金support of the foundations:National Key R&D Program of China,Grant Nos.2022YFC2404201CAS Project for Young Scientists in Basic Research,Grant Nos.YSBR-067+2 种基金The Gusu Innovation and Entrepreneurship Leading Talents in Suzhou City,Grant Nos.ZXL2021425Jiangsu Science and Technology Plan Program,Grant Nos.BK20220263National Key R&D Program of China,Grant Nos.2021YFF0700503.
文摘There is a certain failure rate in traditional glaucoma surgery because of the lack of depth information in microscope images.In this work,we present a digital microscope-integrated optical coherence tomography(MIOCT)system and several custom-made OCT-compatible instruments for glaucoma surgery.Sixteen ophthalmologists were asked to perform trabeculectomy and canaloplasty on live porcine eyes using the system and instruments.After surgery,a subjective feedback survey about the user experience was taken.The experiment results showed that our system can help surgeons easily locate important tissue structures during surgery.The custom-made instruments also solved the shadowing problem in OCT imaging.Surgeons preferred to use the system in their future practice.
文摘Dear Readers:Astronomical Techniques and Instruments is a professional English journal of open access devoted to recent develop-ments,discoveries,and theories in astronomical techniques,methods,and instruments.It will serve as a platform for dis-course,learning,and information sharing for astronomic and astrophysics professionals worldwide.
文摘This work is carried out based on the analysis of urban planning instruments,taking the gender perspective as a foundation.It arises from the inclusion of women in the participation of urban development,through an analysis of the gender gaps that have marked the history of women,the inequalities serve as a basis for carrying out this study.It highlights the challenges we face today as a society in the process of building citizen participation,where we must all be recognized and have equal opportunities within the territory in which we live.This article analyzes the extent to which the Municipal Urban Development Programs of the Mexican municipality of Comala,Colima,Mexico,consider the recommendations on gender and urbanism,established since the 1990s by international entities and applied transversally to urban planning policies.Considerable differences are found between women and men in terms of empowerment and participation in urban territorial planning instruments,mainly in the oldest instrument(1997).Significant progress is observed in the most recent document and is currently in force in the municipality of Comala(2009).
基金supported by the Science Project for Earthquake Resilience of China Earthquake Administration(XH22020YA).
文摘In this paper, we make a statistical analysis of the fault information of the underground fluid instruments of 12 models in China from January 2021 to May 2022 based on the Pearson correlation coefficient, and compare the fault statistics of the meteorological three-element instruments of 3 models during the study period. The results show that:(1) The numbers of faults of the underground fluid instruments of 12models with different service times are basically positively correlated with the numbers of the corresponding instruments, with good consistency. Moreover, the automatic observation instruments(8models) with more than 30 units are significantly correlated at a 0.05 significance level(95% confidence level). Even at a 0.01 significance level(99% confidence level), there are 7 models(7/8) with significant correlation.(2) The positive and negative correlations between the monthly average number of faults and the corresponding service times of the underground fluid instruments of 12 models with different service times are random, and there are 9 models(75%) with no significant correlation at a 0.05 significance level(95% confidence level), while 12 models(100%) with no significant correlation at a 0.01significance level(99% confidence level).(3) The monthly average numbers of faults of the underground fluid instruments of 12 models are basically 0.02-0.05 times/(unit·month), and the overall fault frequency is low.(4) The fault statistics results of the meteorological three-element instruments of 3 models are consistent with the characteristics of the underground fluid instruments of 12 models. In general,there is no significant correlation between the fault frequency and the service time of underground fluid instruments.(5) The results of this paper demonstrate that the service time of underground fluid instruments cannot be taken as the main reason for whether to update the instruments. Similarly, the fault frequency of the instruments cannot be taken as the main reason for the service life of the instruments in the process of formulating the service life standards of underground fluid instruments.
文摘Objective:The objective of the study is to validate the short version of evidence-based practice(EBP)instruments among nurses in clinical practice.Methods:An institutional-based cross-sectional research design was used and a stratified sampling technique to select 285 nurse clinicians.The study utilized a structured questionnaire comprising of demographic data from the participants and three validated scales:the shortened versions of the EBP Beliefs Scale,the EBP Implementation Scale,and the Organizational Culture and Readiness for System-Wide Integration of Evidence-Based Practice(OCRSIEP)survey.With the use of descriptive statistics,the data were analyzed and presented in frequencies and percentages,while inter-item correlation coefficient(ICC)and the Kaiser-Meyer-Olkin measure of sampling adequacy were used to confirm the validity of using factor analysis.Results:Findings revealed the mean scores of the EBP Beliefs Scale ranged from 1.50 to 1.61,EBP Implementation Scale ranged from 1.84 to 1.94,and the OCRSIEP Scale ranged from 1.93 to 2.19.All the three shortened scales accordingly had good internal reliability,29.30±9.93 out of 80 for the EBP Beliefs Scale,19.56±7.37 out of 72 for the EBP Implementation Scale,and 66.32±20.35 out of 125 for the OCRSIEP Scale.Conclusion:This study has generated a valid Short Version of EBP reliable instrument that is psychometrically robust that can be used by nurses and clinicians to evaluate EBP in clinical settings since the results presented as a whole confirmed the high reliability and factorial validity.
文摘The traditional musical instrument of minorities converges the evolution of ethnic group culture and history,and ethnic musical instruments are a core component of minority culture.The traditional instruments of Guangxi minorities are rich and varied,and an all-round cultural inheritance and protection mechanism should be used for ethnic musical instruments,so that the performance form of classical musical instruments of minorities can be more widely understood and mastered.Therefore,in this paper,we discuss the specific practice idea of the inheritance and development of classical musical instruments of Guangxi minorities,and facilitate the innovation of development path of ethnic musical instruments by taking the inheritance form of integrating musical instruments with operas.
文摘In the evolution of modern railway thought,it includes not only the discussion of railway planning,sovereignty,debt,and construction,but also the discussion of spiritual guiding ideology such as“Tao,body and utility”and“material and spirit”.From the perspective of the relationship between road and equipment,the development of modern railway thought in China has experienced three stages.During the Westernization Movement,Li Hongzhang and other people expounded the benefits brought by railway construction from the angle of“utility”,and believed that there was still a unity of“Tao and style”.After the Sino-Japanese Naval Battle,with the emergence of the theory of railway sovereignty and the theory of dividing China,Kang Youwei and others questioned the thought of Westernization school.The unified Tao body was divided into two parts:China and the West.After the May Fourth Movement,railway,as a product of western material civilization,was compared with Eastern spiritual civilization by Liang Shuming,Li Dazhao,and others.The conflict between material and spirit made the Western“Tao style”evolve into the Europe-American way of pursuing“scientific spirit”and the Soviet-Russian way of exploring the ideas of revolution and transformation.The railway has thus become an important carrier of the“scientific spirit”and socialism.
文摘The process of translation is an important part of cross-cultural studies. Cross-cultural researchers are often confronted by the need to translate instruments from one language to another. In the translation, linguistic equivalence, functional equivalence, cultural equivalence and metric equivalence are factors that need to be considered greatly. This paper examines the translation of cross-cultural research instrument from these points of view, illustrates with examples and puts forward suggestions for incorporating each factor into research studies.
文摘During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards (IAS) 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group (FCAG), and other international bodies, the International Accounting Standards Board (IASB) has undertaken, since 2009, as a part of the project to replace IAS 39, a project (partially shared with Financial Accounting Standards Board (FASB)) aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses: an exposure draft (ED) Financial Instrument: Amortized Cost and Impairment, published in November 2009, and a supplementary document (SD) Financial Instrument: Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB's decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model (ED/2013/3 Financial Instruments: Expected Credit Losses).
文摘Based on a comprehensive study of various algorithms, the automatic recognition of traditional ocular optical measuring instruments is realized. Taking a universal tools microscope(UTM) lens view image as an example, a 2-layer automatic recognition model for data reading is established after adopting a series of pre-processing algorithms. This model is an optimal combination of the correlation-based template matching method and a concurrent back propagation(BP) neural network. Multiple complementary feature extraction is used in generating the eigenvectors of the concurrent network. In order to improve fault-tolerance capacity, rotation invariant features based on Zernike moments are extracted from digit characters and a 4-dimensional group of the outline features is also obtained. Moreover, the operating time and reading accuracy can be adjusted dy-namically by setting the threshold value. The experimental result indicates that the newly developed algorithm has optimal recognition precision and working speed. The average reading ratio can achieve 97.23%. The recognition method can automatically obtain the results of optical measuring instruments rapidly and stably without modifying their original structure, which meets the application requirements.
文摘Based on the overall consideration of individual behaviors of Ricardian and non-Ricardian households, this paper develops a New Keynesian dynamic stochastic general equilibrium(DSGE) model to form a relatively systematic research framework for analyzing the economic effects of structural fiscal instruments. Our study findsthat great differences exist in the macroeconomic effects of different fiscal instruments, suggesting that the government should prudently select these fiscal instruments in fiscal macro-control. The simulating results of fiscal shocks show that the effect of tax cut is superior to the effect of increased spending. In the context of slowing economic growth and less potent stimulation policy, the government should transform its previous regulatory approach of fiscal policy and shift from hefty spending stimulus policy to structural tax cuts. This paper believes that China should step up the implementation of public-private partnership, increase its spending on social security, healthcare, pension and public services and facilitate the transition toward a service-based government; and that tax policy should focus on structural tax cuts on consumption to promote the transition of demand structure toward consumption-driven.
文摘The appeal from municipalities, provinces and regions to financial derivative instruments is tied to the need of overcoming the situations in a state of urgency inherent in a balance. On average, one local Italian authority in twenty has decided to underwrite a derivative product, giving life to a number of contracts that had a value of over 35 billion euro with an average value of 6.5 million for each contract until 2007. The boom of swaps has, since 2000 on, experienced a peak period from 2003 to the end of 2005, in which the Euribor rate touched a very low level, maintained itself for long periods at around 2% and fallen in some cases even under this value. Many of the contracts completed before 2006, which link the debt of local authorities to variable rates, but also many of those completed from 2006 onwards that moved debt onto fixed rate, which are now a source of loss for the balance of local authorities that have underwritten them. In the 2002-2008 period, the number of the stipulation of contracts local authorities reported to the Ministry of Economy and Finance is about 900, corresponding to more or less 150 per year, which affected 18 regions, 44 provinces, 532 municipalities and 4 mountain commtmities, for a total of 594 authorities. Therefore, the local authorities have approached the derivative instruments in an often approximate way without a real awareness, both for the conditions that were being negotiated and the effects that they would have produced in perspective. The purpose of this work is to highlight the consequences of the use of derivative instruments on the future management of local authorities.
文摘Objective:The objective of this article is to investigate the competence of Central Sterile Supply Department(CSSD)staff in insulation testing on electrosurgical instruments,to analyze the needs of training for CSSD staff,and also to strengthen the effectiveness of monitoring the insulation testing on electrosurgical instruments for CSSD staff to provide a reference for the nursing safety training.Materials and Methods:A total of 180 CSSD staff from 36 hospitals were enrolled as the research objects and investigated using“self‑assessment questionnaire of the competence in insulation testing on electrosurgical instruments and the needs of training".Results:The overall self‑assessment score of competence in insulation testing on electrosurgical instruments for CSSD staff is 3.10±0.42,including four dimensions which are attitude,system,cognition,and skills with the scores 3.31±0.55,2.80±0.63,2.74±0.68,and 3.03±0.36,respectively.Based on the survey of training needs for CSSD staff,the top three ranked training needs are trace management record of insulation testing on electrosurgical instruments(93.89%),disposal procedures for insulation damage of electrosurgical instruments(92.78%),and adverse events caused by leakage of electrosurgical instruments(80.55%).Conclusion:The competence of insulation testing for CSSD staff is at a low level by overall.The competence of CSSD staff could be improved by analyzing the needs of training,establishing a systematic training system,and taking effective training action,thus ensuring the safety of patients and medical personnel.
文摘In July 2014,《International Financial Reporting Standard 9:Financial Instruments》(Referred to IFRS 9)was formally published. Compared to the former standard,《International Accounting Standard 39: Financial Instruments》(Referred to IAS 39), rules of two main aspects, the classification and measurement of financial assets and the impairment model of financial assets have been changed in IFRS 9. Taking ICBC as an example, this paper studies the impact of changes in financial instruments on commercial banks. The study shows three impacts on commercial banks’ financial report. Firstly, the changes of the classification and measurement of financial assets will have limited impacts on commercial banks. Secondly, the expected-loss model will significantly increase the loan loss reserves under the new standard, thus reducing the net asset and net profit. Thirdly, the change in the measurement way of the equity instruments of available-for-sale securities will increase the fluctuation of the net profit. This study shows investors and regulators the impact of the new standard of financial instruments on commercial banks.
文摘Our blue planet is made of atmosphere,hydrosphere,lithosphere and biosphere,these four layers are interdependence and interaction,which effect the environment and life on the planet.In these four layers,the hydrosphere is mainly associated with the ocean which is crucial to the human survival and development,due to the difference heat capacities be-
文摘Optical systems are playing more and more important roles for space applications,such as high accurate attitude determination and remote sensing systems etc.Innovations in optical systems have brought great advantages,some even revolutionary for the space applications.Accordingly,in this special issue of Smart Optical systems and
文摘The earth we live in is a wonderful and complicated system,meteorology is a science of researching the earth and serving the public,so every country in the world is putting its attention on meteorological observation,and World Meteorological Organization always putting its emphasis on weather,climate
基金Gradual Achievement of the Planning Project funded by the Ministry of Education "Research on Market-based Policy Instruments for Ecological Compensation"(Grant No.11YJA630110)
文摘The selection of policy instruments involves policy efficiency and policy effect.Effective settlement of eco-environment problems in the process of industrialization and implementation of active eco-environment protection depend on the innovation of policy instruments.In this paper,based on a descriptive analysis of the policy instruments for ecoenvironmental protection of our country,combined with the theoretical analysis and the empirical research on current marketization of eco-environmental protection,the authors indicate that eco-environmental problems originate fi'om the damage of eco-environment and the extemalities of eco-service,and that the market-based policy instruments which are helpful to balance the relationship between fight,responsibility and interest in the eco-service are effective measures to eliminate externalities and protect eco-environment.