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川盐古道上传统商业建筑空间的“共居”与“共融”——以宣恩庆阳坝凉亭街为例 被引量:3
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作者 舒敏 覃莉 《民族艺林》 2018年第1期140-149,共10页
庆阳坝凉亭街是在盐业经济背景下为迎合商业需要而形成的集贸易、居住等为一体的多功能建筑群,其独特的建筑形态、空间布局以及室内陈设等都包含了丰富的文化内涵,是土家族地区极具代表性的文化表征之一。川盐贸易为庆阳坝带来商业发展... 庆阳坝凉亭街是在盐业经济背景下为迎合商业需要而形成的集贸易、居住等为一体的多功能建筑群,其独特的建筑形态、空间布局以及室内陈设等都包含了丰富的文化内涵,是土家族地区极具代表性的文化表征之一。川盐贸易为庆阳坝带来商业发展,同时这种发展在建筑空间上产生了"共居"表象,即体现为外来商帮、移民与本土民居的共居。"共融"是建筑所承载的文化内涵的混融,主要表现为儒家文化与本土文化的共融、商业文化的渗透、民间信仰的交融,这些要素交织在一起形成了一个整体,体现了民族文化多元一体的格局。 展开更多
关键词 庆阳坝 凉亭街 建筑空间 “共居” “共融”
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共融与信仰
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作者 徐宏根 《中国天主教》 北大核心 2003年第5期12-16,共5页
和平与发展是当今世界的主流。有和平才能发展,要发展必须有和平。而和平主要体现即必须和平相处。和平相处就是要有“四海之内皆兄弟”的情怀,而“四海之内皆兄弟”就是表达出一个共融的实现,把我们整个的一切都在相互参与、相互分... 和平与发展是当今世界的主流。有和平才能发展,要发展必须有和平。而和平主要体现即必须和平相处。和平相处就是要有“四海之内皆兄弟”的情怀,而“四海之内皆兄弟”就是表达出一个共融的实现,把我们整个的一切都在相互参与、相互分享、相互完成、相互成就。这样才能成为一个团队、一个家庭,成为一家人。只有这样,才能和平,才能发展。而如今世界上有着许多不尽人意的事情发生着,因为还未将和平的宝贵、发展的可贵得以实施。 展开更多
关键词 和平 监督教 教义思想 圣经 “共融”思想
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NMR research on deterioration characteristics of microscopic structure of sandstones in freeze-thaw cycles 被引量:19
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作者 李杰林 周科平 +1 位作者 刘伟杰 邓红卫 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2016年第11期2997-3003,共7页
In order to study the deterioration characteristics of the microscopic structure of sandstones in freeze-thaw cycles, tests of180 freeze-thaw cycles were performed on sandstone specimens. The nuclear magnetic resonan... In order to study the deterioration characteristics of the microscopic structure of sandstones in freeze-thaw cycles, tests of180 freeze-thaw cycles were performed on sandstone specimens. The nuclear magnetic resonance (NMR) technique was applied tothe measurement of sandstone specimens and analysis of the magnetic resonance imaging. Then, the fractal theory was employed tocompute the fractal dimension values of pore development of rocks after different freeze-thaw cycles. The results show that the massand porosity of rocks grow with the increase of freeze-thaw cycles. According to the NMR T2 distribution of sandstones, the poresizes of rock specimens increase after 180 freeze-thaw cycles, especially that of the medium-sized and small-sized pores. The spatialdistribution of sandstone pores after freeze-thaw cycles has fractal features within certain range, and the fractal dimension ofsandstones tends to increase gradually. 展开更多
关键词 nuclear magnetic resonance (NMR) freeze-thaw cycles deterioration of rocks microscopic structure fractal dimension
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Melting Behavior of PA6 and PA6/PE Blends Crystallized from Amorphous State
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作者 仇武林 罗运军 +4 位作者 罗善国 谭惠民 李政军 麦堪成 曾汉民 《Journal of Beijing Institute of Technology》 EI CAS 1999年第1期56-60,共5页
Aim To investigate the melting behavior of polyamide 6 in polyamide 6/polyethy lene blends crystallized from amorphous state. Methods DSC was used to test effects of annealing temperature, annealing time, DS... Aim To investigate the melting behavior of polyamide 6 in polyamide 6/polyethy lene blends crystallized from amorphous state. Methods DSC was used to test effects of annealing temperature, annealing time, DSC scan rate, and the step wise annealing on the melting peaks of the ice water quenched specimens. Results and Conclusion Varied melting peaks of PA6 component were obtained. The degree of perfection and the crystallization degree of PA6 crystals decreased in the blends, and the crystallization degree of PA6 increased with the increasing of the annealing time. The height of the upper melting peak of reference PA6 is higher than that in blends. 展开更多
关键词 polyamide 6 BLENDS QUENCH melting behavior
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Microscopic damage and dynamic mechanical properties of rock under freeze-thaw environment 被引量:25
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作者 周科平 李斌 +2 位作者 李杰林 邓红卫 宾峰 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2015年第4期1254-1261,共8页
For understanding the rock microscopic damage and dynamic mechanical properties subjected to recurrent freeze-thaw cycles, experiments for five groups of homogeneous sandstone under different freeze-thaw cycles were c... For understanding the rock microscopic damage and dynamic mechanical properties subjected to recurrent freeze-thaw cycles, experiments for five groups of homogeneous sandstone under different freeze-thaw cycles were conducted. After freezethaw, nuclear magnetic resonance(NMR) tests and impact loading tests were carried out, from which microscopic damage characteristics of sandstone and dynamic mechanical parameters were obtained. The results indicate that the porosity increases with the increase of cycle number, the rate of porosity growth descends at the beginning of freeze-thaw, yet accelerates after a certain number of cycles. The proportion of pores with different sizes changes dynamically and the multi-scale distribution of pores tends to develop on pore structure with the continuing impact of freeze-thaw and thawing. Dynamic compressive stress-strain curve of sandstone undergoing freeze-thaw can be divided into four phases, and the phase of compaction is inconspicuous compared with the static curve. Elastic modulus and dynamic peak intensity of sandstone gradually decrease with freeze-thaw cycles, while peak strain increases. The higher the porosity is, the more serious the degradation of dynamic intensity is. The porosity is of a polynomial relationship with the dynamic peak intensity. 展开更多
关键词 ROCK freeze-thaw cycle nuclear magnetic resonance(NMR) pore structure dynamic mechanical property dynamic compression stress-strain curve
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Effect of Thermal Treatment on the PA-6 in the Blends
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作者 仇武林 罗善国 +4 位作者 罗运军 谭惠民 李政军 麦堪成 曾汉民 《Journal of Beijing Institute of Technology》 EI CAS 1999年第2期13-18,共6页
Aim To investigate the multiple melting behavior of polyamide 6(PA 6) in polyamide 6/linear low density polyethylene blends crystallized from the crystal amorphous state. Methods\ The effects of annealing tempera... Aim To investigate the multiple melting behavior of polyamide 6(PA 6) in polyamide 6/linear low density polyethylene blends crystallized from the crystal amorphous state. Methods\ The effects of annealing temperature, annealing time, heating rate, and the step wise annealing were measured by DSC. Results and Conclusion\ There exists a critical heating rate affecting the middle temperature melting peak. When annealed at the temperature close to the melting peak, the main melting peak of PA 6 shifted to a higher temperature. Within a short time, annealing time has much effect on neat PA 6 but little effect on PA 6 in the blends. Addition of PE results in a decreasing in the height of melting peak. These phenomenon show that the melting behavior of PA 6 was affected by PE, compatibilizer, as well as thermal treatment. 展开更多
关键词 polyamide 6 BLENDS crystal amorphous state melting behavior
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Electrochemical behavior and electrolytic preparation of lead in eutectic NaCl−KCl melts 被引量:5
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作者 Zeng-li ZHU Huan LIU +4 位作者 Jie-shuang-yang CHEN Hui KONG Liang XU Zhong-sheng HUA Zhuo ZHAO 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2020年第9期2568-2576,共9页
A novel molten salt extraction process consisting of chlorination roasting and molten salt electrolysis was proposed to develop a more efficient and environmental friendly technology for recovering lead from spent lea... A novel molten salt extraction process consisting of chlorination roasting and molten salt electrolysis was proposed to develop a more efficient and environmental friendly technology for recovering lead from spent lead acid batteries(LABs).The feasibility of this process was firstly assessed based on thermodynamics fundamentals.The electrochemical behavior of Pb(II)on a tungsten electrode in the eutectic NaCl−KCl melts at 700℃ was then investigated in detail by transient electrochemical techniques.The results indicated that the reduction reaction of Pb(II)in NaCl−KCl melts was a one-step process exchanging two electrons,and it was determined to be a quasi-reversible diffusion-controlled process.Finally,potentiostatic electrolysis was carried out at−0.6 V(vs Ag/AgCl)in the NaCl−KCl−PbCl2 melts,and the obtained cathodic product was identified as pure Pb by X-ray diffraction analysis.This investigation demonstrated that it is practically feasible to produce pure Pb metal by electrochemical reduction of PbCl2 in eutectic NaCl−KCl melts,and has provided important fundamental for the further study on lead recovery from spent LABs via molten salt extraction process. 展开更多
关键词 electrochemical behavior PB(II) reduction spent lead acid batteries eutectic NaCl−KCl melt
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Redox behavior of indium in molten chlorides
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作者 Liang XU Yan-hang XIONG +5 位作者 Jin-wei MENG Jia-bao WANG Zhong-sheng HUA Yong-pan TIAN Jing-lin YOU Zhuo ZHAO 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2021年第5期1496-1505,共10页
An electrochemical study on the redox behavior of indium in the eutectic LiCl-KCl system at 450 ℃ was carried out with the transient techniques of cyclic voltammetry and chronopotentiometry on an inert molybdenum ele... An electrochemical study on the redox behavior of indium in the eutectic LiCl-KCl system at 450 ℃ was carried out with the transient techniques of cyclic voltammetry and chronopotentiometry on an inert molybdenum electrode. The reduction of In(Ⅲ) was found to be a two-step process involving In(Ⅲ)/In(Ⅰ) and In(Ⅰ)/In couples at the potentials of about-0.4 and-0.8 V versus Ag/AgCl, respectively. The redox mechanism was further confirmed by the theoretical evaluation of the number of transferred electrons based on cyclic voltammetry and characterizations of the precipitates generated by the potentiostatic electrolysis. The diffusion coefficients of indium ions in the eutectic LiCl-KCl melt at 450 ℃ were estimated by cyclic voltammetry and chronopotentiometry. The results obtained through the two methods are in fair agreement, delivering an average diffusion coefficient of approximately 1.8×10^(-5)cm^(2)/s for In(Ⅲ), and 1.4×10^(-4)cm^(2)/s for In(Ⅰ). 展开更多
关键词 indium ions redox behavior eutectic LiCl−KCl melt end-of-life LCDs resources recycling
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Application of Preoperative CT/MRI Image Fusion in Target Positioning for Deep Brain Stimulation 被引量:2
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作者 Yu Wang Zi-yuan Liu +3 位作者 Wan-chen Dou Wen-bin Ma Ren-zhi Wang Yi Guo 《Chinese Medical Sciences Journal》 CAS CSCD 2016年第3期161-167,共7页
Objective To explore the efficacy of target positioning by preoperative CT/MRI image fusion technique in deep brain stimulation.Methods We retrospectively analyzed the clinical data and images of 79 cases(68 with Park... Objective To explore the efficacy of target positioning by preoperative CT/MRI image fusion technique in deep brain stimulation.Methods We retrospectively analyzed the clinical data and images of 79 cases(68 with Parkinson's disease,11 with dystonia) who received preoperative CT/MRI image fusion in target positioning of subthalamic nucleus in deep brain stimulation.Deviation of implanted electrodes from the target nucleus of each patient were measured.Neurological evaluations of each patient before and after the treatment were performed and compared.Complications of the positioning and treatment were recorded.Results The mean deviations of the electrodes implanted on X,Y,and Z axis were 0.5 mm,0.6 mm,and 0.6 mm,respectively.Postoperative neurologic evaluations scores of unified Parkinson's disease rating scale(UPDRS) for Parkinson's disease and Burke-Fahn-Marsden Dystonia Rating Scale(BFMDRS) for dystonia patients improved significantly compared to the preoperative scores(P<0.001); Complications occurred in 10.1%(8/79) patients,and main side effects were dysarthria and diplopia.Conclusion Target positioning by preoperative CT/MRI image fusion technique in deep brain stimulation has high accuracy and good clinical outcomes. 展开更多
关键词 deep brain stimulation image fusion magnetic resonance imaging computed tomography Parkinson's disease DYSTONIA
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The Communion Without Boundaries and Sakae Osugi's Anarchism
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作者 Masaya Hiyazaki 《Sociology Study》 2013年第5期370-378,共9页
The purpose of this paper is to investigate the political ideals of Sakae Osugi. Osugi argued that it was possible to establish a "society of mutual aid" based on the principle of "expansion of life". In his view,... The purpose of this paper is to investigate the political ideals of Sakae Osugi. Osugi argued that it was possible to establish a "society of mutual aid" based on the principle of "expansion of life". In his view, the hierarchy meant fixing the boundary and every boundary was an expression and exercise of power. That explains why anarchism is a perpetual movement which attempts to transcend every boundary forming the hierarchy. Osugi aimed at a free and diversified federal society where life is expanded. Osugi's influence stemmed from his articulation of the basic concerns of his generation. That generation confronted difficulties of a different order from those faced by the Meiji leadership. Osugi was attracted to the problem presented by the emerging masses: How could they be incorporated into society? His reply to this question was "mutual aid". This paper focuses on the relation between both notions of freedom and society and analyzes it throwing a light on the principle of "expansion of life" in Osugi's anarchism. Similarly to his contemporaries, it might be helpful to enquire into that principle, in a way that is beneficial to the relation between freedom and society. 展开更多
关键词 ANARCHISM expansion of life FREEDOM mutual aid SOCIETY
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THE COEXPRESSION OF THE preS1(1-42) AND THE CORE(1-144)ANTIGEN OF HBV IN E.coli 被引量:1
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作者 赵阳青 詹美云 《Chinese Medical Sciences Journal》 CAS CSCD 2002年第2期68-72,共5页
Objective.To study the therapeutic T cell vaccine for the treatment of chronic hepatitis B by improving the cellular immunization of HBsAg vaccine with the coexpression of the preS1(1-42)and the Core(1-144)anti-gen of... Objective.To study the therapeutic T cell vaccine for the treatment of chronic hepatitis B by improving the cellular immunization of HBsAg vaccine with the coexpression of the preS1(1-42)and the Core(1-144)anti-gen of HBV in E.coli.Methods.The genes of HBcAg (1-144)and preS1(1-42)were amplified and fused by PCR.This fused gene was inserted in the prokaryotic expression vector pET-11d and expre ssed in E.coli.Results.It was showed by SDS-PAGE that the pr otein molecular weight of the coexpr ession product was about 20kD,20%of all bacteria prote in.The monoclonal antibodies again st core and preS1antibody could re-act with this fused protein by Western-blot technique respectively.The fused gene was verified by sequencin g.Under the immune electron microscop y,this fused protein is typical particles of HBcAg but in an aggregated form.Conclusion.The results might aid for studying T c ell immunotherapeutic vaccine for c hronic hepatitis B. 展开更多
关键词 HBV preS1antigen HBCAG coexpression of fused gene
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Aircraft attitude estimation of MEMS sensor based on modified particle filter 被引量:3
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作者 MA Wen-gang WANG Xiao-peng +1 位作者 ZHANG Yong-fang CHENG Dong-liang 《Journal of Measurement Science and Instrumentation》 CAS CSCD 2018年第2期180-187,共8页
The non-linearity problem of aircraft system could not be overcome by using the MEMS sensor only.In order to improve the accuracy of aerial vehicle attitude,an aircraft attitude estimation of the MEMS sensor based on ... The non-linearity problem of aircraft system could not be overcome by using the MEMS sensor only.In order to improve the accuracy of aerial vehicle attitude,an aircraft attitude estimation of the MEMS sensor based on modified particle filter is proposed.The aircraft attitude is optimized by the conjugate gradient method,and the drift error of gyroscope is reduced.Moreover,the particle weight is updated by the observed value to obtain an optimized state estimate.Finally,the conjugate gradient method and the modified particle filter are weightily combined to determine the optimal weighting factor.The attitude estimation is carried out with STM32 and MEMS sensor as the core to design system.The experimental results show that the static and dynamic attitude estimation performances of the aircraft are improved.The performances are well,the attitude data is relatively stable,and the tracking characteristics are better.Moreover,it has better robustness and stability. 展开更多
关键词 aircraft attitude estimation modified particle filter MEMS sensor conjugate gradient method weighted fusion
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Non-isothermal crystallization kinetics of polypropylene and hyperbranched polyester blends
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作者 樊庆春 段菲红 +1 位作者 郭怀兵 吴田 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2015年第2期441-445,共5页
Polypropylene(PP)with different contents of the second generation hyperbranched polyester(HBP)is prepared by melt blending method.The non-isothermal crystallization kinetics of PP and PP/HBP blends is investigated und... Polypropylene(PP)with different contents of the second generation hyperbranched polyester(HBP)is prepared by melt blending method.The non-isothermal crystallization kinetics of PP and PP/HBP blends is investigated under differential scanning calorimetry(DSC).The Mo equation is used to analyze the DSC data.The results show that the Mo theory is suitable for crystallization kinetics of the blends.Fast cooling rate is not good for crystallizing and nucleating.The values of half crystallization time(t1/2),crystallization enthalpy(ΔHc)and temperature range(ΔT)of PP/HBP blends decrease when HBP is added.The required cooling rate of PP is higher than that of PP/HBP blends in order to reach the same relative crystallinity.Crystallization rate increases with the addition of HBP.The crystallization rate reaches a maximum when the content of HBP is 5%.In addition,the activation energies of PP and PP/HBP blends are calculated by Kissinger equation,revealing that the content of HBP has a little effect on the crystallization activation energy. 展开更多
关键词 Activation energy KINETICS Crystallization rate
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Forensic Auditing Techniques and Fraudulent Practices of Public Institutions in Nigeria
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作者 Cletus O. Akenbor Uwaoma Ironkwe 《Journal of Modern Accounting and Auditing》 2014年第4期451-459,共9页
Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy's financial flow through public expenditure, taxation, and so on. Th... Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy's financial flow through public expenditure, taxation, and so on. The reliance on public institutions to provide public services in Nigeria has resulted in disappointing results, because chief executives of the institutions take less interest in the degree of its success, and this accounts for the high level of fraudulent practices in such institutions. This study, therefore, examined the relationship between forensic auditing and fraudulent practices in Nigerian public institutions. To achieve this purpose, some hypothetical statements were made and a review of relevant literature was explored. The population of the study consisted of the general managers and accountants of 12 public institutions in Nigeria. The data generated were statistically tested with the Pearson Product-Moment Correlation Coefficient. The findings suggest that both the proactive and reactive forensic auditing techniques have a negative significant relationship with fraudulent practices in Nigerian public institutions. Based on the above, it was recommended that: (1) The Economic and Financial Crime Commission (EFCC), the Independent Corrupt Practices Commission (ICPC), and other anti-corruption bodies in Nigeria should have, in their payroll, internal forensic auditors to supplement the duties of the internal auditors; (2) Forensic auditors should regularly undergo training and development programs to acquaint them with relevant knowledge and skills for effective forensic auditing; and (3) Forensic auditing should be made mandatory for public institutions by regulatory authorities rather than being voluntary. 展开更多
关键词 proactive auditing reactive auditing fraudulent practices forensic auditing Nigerian public institutions
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Microfinance Services and Economic Growth of Households in Lubumbashi in the Democratic Republic of Congo
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作者 Paluku Kazimoto 《Chinese Business Review》 2016年第4期155-164,共10页
Microfinance institutions play a great role for small businesses activities, deposits, and loans to improve households and constrained people who are not reached by formal financial institutions. This study aimed to i... Microfinance institutions play a great role for small businesses activities, deposits, and loans to improve households and constrained people who are not reached by formal financial institutions. This study aimed to investigate on the microfinance services and economic growth of households in Lubumbashi. The study applied descriptive and correlation design. Questionnaire was administered to 125 respondents and simple random sampling technique was used to select them. With the use of statistical techniques applied for data analysis, it was concluded that there is a significant relationship between microfinance services and economic growth of households. From the results, it was recommended that microfinance services should not only be considered as credit and lending activities, but also include insurance, savings, and transactional services for money transfer. 展开更多
关键词 microfinance services economic growth households
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Doha Round: The Environment and Agricultural and Biofuels Markets
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《Sociology Study》 2012年第2期107-119,共13页
The agricultural liberalization market process remains stalled Doha Round. The terms in protection levels reductions are negotiated, but the emergence of the global crisis constrains public resources to sustain them. ... The agricultural liberalization market process remains stalled Doha Round. The terms in protection levels reductions are negotiated, but the emergence of the global crisis constrains public resources to sustain them. In addition, the use of some grains as inputs in the production of biofuels, has contributed to the price increase in foods, although this production is an alternative to fossil fuels use and can help to reduce further environmental degradation. In this paper we analyze the main variables to be taken into account when negotiating the liberalization of agricultural trade, but also ofbiofuels in the context of Doha Round. 展开更多
关键词 Doha Round agricultural world market LIBERALIZATION biofuels environment
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A PRELIMINARY STUDY ON COMPARISON AND FUSION OF METABOLIC IMAGES OF PET WITH ANATOMIC IMAGES OF CT AND MRI
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作者 朱朝晖 周前 《Chinese Medical Sciences Journal》 CAS CSCD 2001年第2期67-70,共4页
Objective. To compare and match metabolic images of PET with anatomic images of CT and MRI. Methods. The CT or MRI images of the patients were obtained through a photo scanner, and then transferred to the remote works... Objective. To compare and match metabolic images of PET with anatomic images of CT and MRI. Methods. The CT or MRI images of the patients were obtained through a photo scanner, and then transferred to the remote workstation of PET scanner with a floppy disk. A fusion method was developed to match the 2- dimensional CT or MRI slices with the correlative slices of 3- dimensional volume PET images. Results. Twenty- nine metabolically changed foci were accurately localized in 21 epilepsy patients’ MRI images, while MRI alone had only 6 true positive findings. In 53 cancer or suspicious cancer patients, 53 positive lesions detected by PET were compared and matched with the corresponding lesions in CT or MRI images, in which 10 lesions were missed. On the other hand, 23 lesions detected from the patients’ CT or MRI images were negative or with low uptake in the PET images, and they were finally proved as benign. Conclusions. Comparing and matching metabolic images with anatomic images helped obtain a full understanding about the lesion and its peripheral structures. The fusion method was simple, practical and useful for localizing metabolically changed lesions. 展开更多
关键词 image fusion positron emission tomography computed tomography magnetic resonance imaging
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On the Motivation and Reasons of Popularity of Parody in Network Language From the Perspective of Conceptual Integration Theory
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作者 CHANG Yan 《Sino-US English Teaching》 2014年第12期924-932,共9页
The Conceptual Integration Theory was first formally put forward in 1997 by Fauconnier and Turner. According to it, there is a conceptual blending network comprised of four mental spaces: Input space Ⅰ, Input space ... The Conceptual Integration Theory was first formally put forward in 1997 by Fauconnier and Turner. According to it, there is a conceptual blending network comprised of four mental spaces: Input space Ⅰ, Input space Ⅱ, generic space, and blended space. In the process of blending, common information or structures from input spaces are projected to the "generic space". Meanwhile, through partially cross-space mapping, those structures are selectively projected to the "blended space". By means of composition, completion, and elaboration, consequently "emergent structure" comes into being from the development of blending. This theory instantly became a fresh power in cognitive research field. With the rapid development of network technology and the popularization of the internet, network language makes tremendous progresses and spreads quickly, which reflects the social and cultural development. The uniqueness and effectiveness of network language creation, to a great extent, relies on various rhetorical devices, among which parody is frequently used and plays an important role. In recent years, studies about network language somehow concentrate a lot on the construction, word transformation, and features of network vocabulary, and cognitive analysis on the mechanism of parody in network language is rather limited and requires further exploration. This paper tends to probe into the motivation and the reasons ofparody's popularity in network language through some examples in light of Conceptual Integration Theory in hope of a better comprehension, appreciation, and application of parody in network language 展开更多
关键词 Conceptual Integration Theory PARODY network language motivation and reasons of popularity
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Effectiveness of the Global Banking System in 2010: A Data Envelopment Analysis Approach
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作者 Ngo Dang-Thanh 《Chinese Business Review》 2011年第11期961-973,共13页
The current crisis has revealed the weaknesses of the global financial in general and its banking system in particular and puts forward a requirement for assessing the effectiveness and stability of the banking sector... The current crisis has revealed the weaknesses of the global financial in general and its banking system in particular and puts forward a requirement for assessing the effectiveness and stability of the banking sectors across countries. Based on available data from 64 countries over the world, the author tried to evaluate the effectiveness of the banking sectors in those countries through the view point of the data envelopment analysis approach to define how the global banking systems is under the effect of the current crisis. Findings from the research showed that banking systems in advanced economies are still more effective than in developing countries. Moreover, it explained the effect of the current financial crisis, the role of public finance (and the government), and the development of the (privately) commercial banks to the effectiveness of the banking sectors. The research also explained some determinants that can affect the effectiveness of the banking system, including inflation, bank concentration, and level of economic development. 展开更多
关键词 data envelopment analysis EFFECTIVENESS EFFICIENCY BANKING cross countries
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From Consolidation to Segment Reporting in Local Government: Accountability Needs, Accounting Standards, and the Effect on Decision-Makers
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作者 Giuseppe Grossi Elisa Mori Federica Bardelli 《Journal of Modern Accounting and Auditing》 2014年第1期32-46,共15页
Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the... Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government's financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector. 展开更多
关键词 Consolidated Financial Statements (CFSs) segment reporting International Public Sector AccountingStandards (IPSAS) local government action research
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