Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs regis...Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.展开更多
Spatial and temporal variation in interactions between hummingbirds and plants have often been examined, and hummingbirds and insects are known to indirectly interact in networks of nectar plants. In a highland temper...Spatial and temporal variation in interactions between hummingbirds and plants have often been examined, and hummingbirds and insects are known to indirectly interact in networks of nectar plants. In a highland temperate forest in Hidalgo, Mexico some oak trees were heavily infested by honeydew-producing insects （family Margarodidae, tribe Xylococcini, genus Strigmacoccus） and the honeydew was consumed by hummingbirds. Here using survival analysis we investigate how the honey- dew produced by dense populations of these margarodids is temporally and spatially partitioned by hummingbirds. We also measured the availability and quality of honeydew exudates, and then we recorded the time until a bird visited and used such re- sources. Four hummingbird species consumed this resource （Atthis eloisa, Hylocharis leucotis, Colibri thalassinus and Eugenes fulgens）. Data from 294 hours of observation on seven focal trees suggested temporal and spatial segregation among visiting birds according to body size and territorial behavior during the most honeydew-limited time. Hummingbird species differed in the dally times they foraged, as well as in the location where honeydew-producing insects were visited on the trees. Temporal and spatial segregation among hummingbird species is interpreted as an adaptation to reduce the risk of aggressive encounters. This may facilitate multispecies coexistence and allow these birds to exploit honeydew more effectively展开更多
Chronologies of glacial advances during the last glacial period in the Nyainqentanglha mountain range may provide constraints on the past climate in a transition zone of the Asian monsoon. We present 15 new Be exposur...Chronologies of glacial advances during the last glacial period in the Nyainqentanglha mountain range may provide constraints on the past climate in a transition zone of the Asian monsoon. We present 15 new Be exposure ages from two moraines in the Payuwang valley, on the north slope of the range. The inner moraine has exposure ages ranging from 18.0±1.7 to 30.6±2.8 ka （n=10）, with a mean age of 23.8±4.0 ka, corresponding to the global Last Glacial Maximum （LGM）. The outer moraine yields exposure ages ranging from 18.0±1.6 to 39.9±3.7 ka （n=5）. Evidence for weathering leads us to view the oldest age as a mini mum age, placing moraine formation during MIS3. Chronologies from the last glacial period from south slope of the Nyainqentanglha support this interpretation. Thus, there appears to have been a local LGM （LLGM） during MIS3 and a more limited glacial advance during the global LGM. Glacial advances during MIS3 in the Nyainqentanglha may correlate with mil lennialscale climate change （Heinrich events）.展开更多
文摘Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.
文摘Spatial and temporal variation in interactions between hummingbirds and plants have often been examined, and hummingbirds and insects are known to indirectly interact in networks of nectar plants. In a highland temperate forest in Hidalgo, Mexico some oak trees were heavily infested by honeydew-producing insects （family Margarodidae, tribe Xylococcini, genus Strigmacoccus） and the honeydew was consumed by hummingbirds. Here using survival analysis we investigate how the honey- dew produced by dense populations of these margarodids is temporally and spatially partitioned by hummingbirds. We also measured the availability and quality of honeydew exudates, and then we recorded the time until a bird visited and used such re- sources. Four hummingbird species consumed this resource （Atthis eloisa, Hylocharis leucotis, Colibri thalassinus and Eugenes fulgens）. Data from 294 hours of observation on seven focal trees suggested temporal and spatial segregation among visiting birds according to body size and territorial behavior during the most honeydew-limited time. Hummingbird species differed in the dally times they foraged, as well as in the location where honeydew-producing insects were visited on the trees. Temporal and spatial segregation among hummingbird species is interpreted as an adaptation to reduce the risk of aggressive encounters. This may facilitate multispecies coexistence and allow these birds to exploit honeydew more effectively
基金supported by National Natural Science Foundation of China(Key Program)(Grant No.41230523)Strategic Priority Research Program(B) of the Chinese Academy of Sciences(Grant No.XDB01020300)National Natural Science Foundation of China(General Program)(Grant No.40971017)
文摘Chronologies of glacial advances during the last glacial period in the Nyainqentanglha mountain range may provide constraints on the past climate in a transition zone of the Asian monsoon. We present 15 new Be exposure ages from two moraines in the Payuwang valley, on the north slope of the range. The inner moraine has exposure ages ranging from 18.0±1.7 to 30.6±2.8 ka （n=10）, with a mean age of 23.8±4.0 ka, corresponding to the global Last Glacial Maximum （LGM）. The outer moraine yields exposure ages ranging from 18.0±1.6 to 39.9±3.7 ka （n=5）. Evidence for weathering leads us to view the oldest age as a mini mum age, placing moraine formation during MIS3. Chronologies from the last glacial period from south slope of the Nyainqentanglha support this interpretation. Thus, there appears to have been a local LGM （LLGM） during MIS3 and a more limited glacial advance during the global LGM. Glacial advances during MIS3 in the Nyainqentanglha may correlate with mil lennialscale climate change （Heinrich events）.
