INVESTIGATION ON INSTABLE STANDARD OF EMBEDDED CYLINDRICAL STRUCTURE

The control value of the deflection of the embedded cylindrical structure, which is the maximum deflection allowed for stability of the cylinder, is a vital quantity of stability calculation. The deflection and the soil pressure on the embedded cylinder were investigated by model experiment. When the inclined angle of cylinder is less than or equal to 0.25°, the effective anti-overturning ratio increases gradually and reaches the maximum. When the inclined angle of cylinder is more than 0.25°, the effective anti-overturning ratio decreases gradually. The control value of instability of the cylindrical structure approximates 0.2°. and the bearing stress at the back edge of the cylinder is equal to zero.

Fair value accounting under financial crisis

The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting （FVA）. This debate presents a major challenge for FVA going forward and standard setters＇ push to extend FVA into other areas. In this article, we highlight three important issues as an attempt to make sense of the debate. First, much of the controversy results from confusion about what is new and different about FVA. Second, while there are legitimate concerns about marking to market （or pure FVA） in times of financial crisis, it is less clear that these problems apply to FVA as stipulated by the accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting （HCA） is unlikely to be the remedy. There are a number of concerns about HCA as well and these problems could be larger than those with FVA.

Accounting Regulation Research and Structuration Theory

This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-setting; （2） a cultural analysis in an empirical context; and （3） the use of a research methodology drawn from Anthony Giddens＇ structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens＇ three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations： Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies.

Annual risk reporting of listed companies in Malaysia

This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS （Ordinary least squares） regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders＇ perspectives.

Proper Management of Standards Formulation for Marine Survey Instrument Products

The challenges of the ocean working environment and conditions require that marine instrumentsand equipment be highly reliable and environmentally adaptable.The various parts and componentsof marine instruments should be interchangeable,so as to reduce product costs and reasonably economizethe use of energy and material resources.This paper intruduces the importance of formulating marine instrumentproduct standards,the present conditions and problems of marine product standards,and proposesrelated measures and suggestions to sovle the problems.

Establishment of the 8^(th) National Standard of Endotoxin

In the present study, we aimed to establish the 8th National Standard of Endotoxin using three batches of proposed National Standard of Endotoxin. We co-calibrated the potency of the proposed preparations against the 3rd International Standard （10/178） using the gel-clot method, kinetic-turbidimetric test and kinetic-chromogenic test. A total of 14 laboratories participated in this collaborative study. By comparing precision of three approved candidates＇ calibration results and analyzing the differences among the three results from different methods, we ultimately selected one of candidates as 8th National Standard of Endotoxin, and its potency is 9000 EU/ampoule and lot is 150801-201601.

实现学术包容的途径

大学的理想之一是学术包容。实现学术包容的途径包括:综合学科、含选修的教程、教授治校制度、终身教授及终身轨道制等。对建筑设计的研究性质及其教师的资格、成就评价的特殊性进行了详细的讨论。

Structural topology optimization: Extensibility and attainability

Extensibility and attainability of topology optimization are discussed by investigating a variety of simultaneous topology opti-mization methods extended from the standard formulation.First,the state of the art is highlighted through systematic classification of developed methods,such as simultaneous topology optimizations of microstructure and macrostructure,structure and supports,structure and design-dependent loads,structure and locations of involved components.Second,some recent results about simultaneous topology optimization of structure and applied loads are presented.It is shown that the simultaneous topology optimization is an integrated methodology that extends the concept of standard topology optimization in the sense of systematic design.The presence of more than one kind of design variable of different nature makes the optimization problem complex but enlarges the design space to attain the optimization.

A Prospective Study on the Establishment of International Standards for GRP-ICM and GQP-ICM

Objective: In order to promote the construction of scientific research institutions of TCM in the world and to raise the vitality of the institutions, a prospective study has been done on the establishment of the international standards for the research institutions and quality management, namely, Good Research Practice - Institution of Chinese Medicine (GRP-ICM) and Good Quality Practice - Institution of Chinese Medicine (GQP-ICM). Methods: The document analysis, questionnaire, and experts' consultation were adopted to solicit the opinions on the establishment ofinternational standards for the research institutions and quality management. A total of 74 experts from 22 countries and regions (including China) participated in the questionnaire survey, and 30 experts from 11 countries and regions received the consultations and interviews. Results: In the survey, 85.14% of the experts (63/74 experts)considered that it is necessary to establish the unified international standards; 90.00% appraised GRP-ICM excellent and 80.00% appraised GQP-ICM goods; and 93.10% thought that these two standards can be implemented or can be implemented after revision. Conclusion: This is a prospective study on the establishment ofinternational standards for the research institutions and quality management, with a preliminary understanding of the basic framework, main contents and formulating principles. It lays a solid foundation for the establishment and implementation of the unified international standards for the research institutions and quality management.

Study on the Sequence in Formulating Standards for Acupuncture and Moxibustion

Objective： To study which items need the formulation of national standards and which standards should be first formulated. Methods： Apply the method of the questionnaire survey to collect data, and the statistical analysis adopt the frequency and weighted average method. Results： Propose the items of acupuncture and moxibustion which need the urgent formulation of standards and the sequence in the formulation of standard items. Conclusion： Provid important bases for the follow-up report of national standard items and avoid temporary formulation of standards without plan .