晚清来华西方人与汉字拼音方案的发展及演变——以《中国丛报》为中心

汉字发音历来是西方人汉语学习的难点之一.相对西方人而言,学习汉语语音最自然、便捷的方式莫过于借助他们原本熟悉的拉丁字母拼读汉字发音.为此,以马儒翰、卫三畏等人为代表的晚清来华西方人以《中国丛报》为交流平台,先后在该刊物上发表多篇文章及评论,不仅大胆提出汉字拼音化的设想,并就马儒翰公布的汉字拼音方案中的变音符号、元音和辅音的分类与编排、音调等具体问题展开较为深入地讨论.尽管最终并未就汉字拼音方案形成统一的标准模式,但这一讨论在很大程度上代表了当时来华西方人对汉语语音认识和研究的最高水平,亦为日后威妥玛、翟理斯制定“威-翟”拼音体系提供了有益的借鉴.

Visualization of uncertainty associated with spatial prediction of continuous variables using HSI color model:a case study of prediction of pH for topsoil in peri-urban Beijing,China

Hue-Saturation-Intensity （HSI） color model, a psychologically appealing color model, was employed to visualize uncertainty represented by relative prediction error based on the case of spatial prediction of pH of topsoil in the peri-urban Beijing. A two-dimensional legend was designed to accompany the visualization-vertical axis （hues） for visualizing the predicted values and horizontal axis （whiteness） for visualizing the prediction error. Moreover, different ways of visualizing uncertainty were briefly reviewed in this paper. This case study indicated that visualization of both predictions and prediction uncertainty offered a possibility to enhance visual exploration of the data uncertainty and to compare different prediction methods or predictions of totally different variables. The whitish region of the visualization map can be simply interpreted as unsatisfactory prediction results, where may need additional samples or more suitable prediction models for a better prediction results.

Current research of hepatic cirrhosis in China

Hepatic cirrhosis is a common disease that poses a serious threat to public health, and is characterized by chronic,progressive and diffuse hepatic lesions preceded by hepaticfibrosis regardless of the exact etiologies. In recent years,considerable achievements have been made in China in research of the etiopathogenesis, diagnosis and especially the treatment of hepatic fibrosis, resulting in much improved prognosis of hepatic fibrosis and cirrhosis. In this paper, the authors review the current status of research in hepatic fibrosis, cirrhosis and their major complications.

Impact of International Financial Reporting Standards （IFRS） Adoption on Key Financial Ratios＂ The Case of the Czech Republic

This contribution analyzes the impact of new International Financial Reporting Standards （IFRS） reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards （CAS） and under the IFRS provisions. Our study discovers that there are important differences resulting from the two reporting formats. Our research comes to a conclusion that translation of Czech statements to IFRS may cause changes in the values of financial indicators without relationship to the real change in the firms＇ value, performance, and stability. Even though the findings were not statistically significant, the indicative results of our measurements disclosed an important fact that the transition to IFRS could cause deterioration of key indicators and thereby could impact on the overall rating of companies. One needs to be cautious with generalization due to the small sample size.

Accounting standards, disclosure requirements and foreign company listings on stock exchanges

Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.

Measurement of public awareness of climate change in China:based on a national survey with 4,025 samples

Just before the new round of UN climate change conference in Bonn, a survey report, named as the Climate Change in the Chinese Mind 2017, was released in Beijing. The investigation was conducted in the form of a computer-assisted telephone survey with a sample size of 4,025 samples, covering 332 prefecture-level administrative units and four municipalities in China.Urban-rural proportion and sex proportion were specially taken into account, so as to demonstrate the Chinese public awareness objectively. The investigation measures the public awareness from six aspects, which includes climate change beliefs, impacts, response, policies, actions, and the assessment of the effectiveness of climate communication. This article presents the key findings of the survey and provides further insights behind the data.

Necessary and Luxury Loanwords in British, American, and Georgian Online Newspapers and Magazines

The perception and use of loanwords in most literature, more specifically, online newspapers and magazines based on British, American, and Georgian media discourse, focus on the origin and the fundamental development of language content and the essentiality of luxury and necessary loanwords. Due to the fact that most magazines are created with an intention of convincing readers of various ideologies, most linguists would consider the use of loanwords to give a comprehensive presentation of ideas. Incorporating English loanwords is not only a requisite tool for integrating and addressing the cultural differences between various communities across the globe, but also acts as a bridge that fills the conceptual gaps that exist in various languages. This is no longer the job of a linguist, because there are many other ways through which the people of a particular country can adopt a loanword （e.g., social media）. Also, it enriches the recipient language and puts its citizens up to date with the latest developments and inventions.

Metaphor in English Newspaper： Taking China Daily of 2010 as a Corpus

This paper identifies metaphors in newspaper English, specifically the articles in China Daily, as the research object. Many linguists have studies metaphors in newspaper English, but research perspective is only limited to the classification of metaphor, and not analyses the trends for each type of metaphor from the diachronic approach, therefore, this paper aims to make up for this deficiency. Thirty-six articles are randomly sampled from China Daily in the year of 2010, to make up a small corpus. Then the occurrence frequency of every kind of metaphor of recent years in this corpus is analyzed. Finally, it is found that the occurrence frequency of orientational metaphors shows a decreasing tendency, while those of the ontological and structural metaphors are relatively stable. We have found two reasons for this trend appears. Firstly, orientational metaphors are used less frequently, because they often appear when it comes to the description of numbers, and digital change itself has a lot of direct expression Secondly, structural metaphor and ontological metaphor are relatively stable, because the former helps the readers to understand the new things; the latter can expressed lively

Geochemistry of Tertiary sandstones from southwest Sarawak,Malaysia: implications for provenance and tectonic setting

Tertiary sandstones collected from southwest Sarawak, Malaysia, were analyzed to decipher their provenance, weathering, and tectonic setting. The studied sandstones have a sublitharenite composition and are dominantly composed quartz with little mica and feldspar, and a small amount of volcanic fragments. These sand- stones were generally derived from quartz-rich recycled orogenic sources. They have relatively high SiO2 content with low Na20, CaO, MnO, and MgO contents. Values of Chemical Index of Alteration （CIA） of these rock samples vary from 71 to 93, with an average of 81, implying intense chemical alteration during weathering. A felsic igneous source is suggested by a low concentration of TiO2 com- pared to CIA, enrichment of Light Rare Earth Elements, depletion of Heavy Rare Earth Elements, and negative Eu anomalies. A felsic origin is further supported by a Eu/Eu＊ range of 0.65-0.85 and high Th/Sc, La/Sc, La/Co, and Th/ Co ratios. This work presents the first reported geochemical data of Tertiary sandstones of the Sarawak Basin. These data led us to conclude that the sandstones were dislodged from recycled orogenic sources and deposited in a slowly subsiding rifted basin in a passive continental tectonic setting.

Quantitative research of diagenesis:its effect on pore evolution of the Fuyu oil reservoir in the north Qijia region

From observing cores of 18 wells,identifying 175 ordinary thin sections and 61 thin casting sections,energy spectrum analyses of 37 samples,homogenization temperature measurement of fluid inclusions of 11 samples,we determine the types of diagenesis and pores of the Fuyu oil reservoir in the north Qijia region.We classified the pores and measured their plane porosity using CIA 2000,the software of rock image analysis,calculated the effect of different kinds of diagenesis on porosity,studied the controlling actions of diagenesis to pore evolution quantitatively,combined with burial history,thermal history and their diagenetic environments.Our results show that mechanical compaction and carbonate cementation are the major destructive diagenesed,developed during early diagenesis stages.The reduction in porosity by mechanical compaction and carbonate cementation are about 25% and 8%,while the destructive intensity of siliceous cementation and clay mineral cementation is relatively much smaller,i.e.,the reduction of porosity is about 2% and 0.2% Dissolution is constructive diagenesis,the increment of porosity is about 6%.There are four diagenesis evolution stages,during which the porosity reduced from 30%～38% to 2%～20%.Mechanical compaction and early cementation are the main diageneses in the early diagenesis stages,when porosity was reduced to 2%～10%.Dissolution is the main diagenesis of an A I substage of the middle diagenesis stage,when porosity increased 1%～8%.The dissolution of the A Ⅱ substage of the middle diagenesis stage affected by late cementation,raised porosity 1%～5%.The porosity varied slightly during the middle stage B.

The Faithful Representation of Electrical Energy Sale and Purchase Agreements Under International Accounting Standards/International Financial Reporting Standards （IAS/IFRS）

This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whether electrical energy is bought/sold for an industrial use exclusively, so that the relevant transaction will be accounted as a normal purchase/sale, or through the lease of the relevant production plant, which would require the supply contract to be accounted in compliance with International Accounting Standards （IAS） 17 ＂Leasing＂. Alternatively, it must also be ascertained whether the relevant party is implementing financial trading strategies, as in such hypothesis, the supply contract is to be accounted as a financial instrument according to International Financial Reporting Standards （IFRS） 9/IAS 39 ＂Financial Instruments＂. Finally, the modalities used by a number of companies listed on European regulated markets to account such kind of contracts will be analyzed.

Intellectual Capital Disclosure in China:an Empirical Study

We develop a descriptive framework of the components of intellectual capital (IC) in annual reports and investigate the effects of disclosure of IC on market capitalization.We use content analysis to analyze the annual reports of a sample of Fortune 100 listed companies in 2006 announced by Chinese Academy of Social Sciences.We select the 49 listed companies for content analysis of their 226 annual reports over the five-year period of 2001-2005.There is a highly significant and positive correlation between IC disclosure and market capitalization.In china,some high quality listed companies have existed IC information and increased year after year.More and more listed companies disclose their IC information spontaneity in structure capital,customer capital,and human capital,although Ministry of Finance only give the criterion on structure.There exists significant difference between industries when using ICR to analyze the competitive power.

AN OBJECTIVE PREDICTION SCHEME FOR TROPICAL CYCLONES MAKING LANDFALLS IN EASTERN CHINA

The landfall of tropical cyclones in the eastern part of China falls in the category of small probability events. Constructing a step function with intervals adequately divided can help reflect the non-linear distribution of conditional probability for a landfall event. For the prediction of landfall event probability, factors applying the step function in transformation are superior to the standardized factors that are linearly related. The prediction scheme discussed in the work uses transformation factors of step function to formulate prediction models for tropical cyclones making landfalls in eastern China, through screening with non-linear correlative ratios and REEP analysis. Classified models for statistic-synoptics, statistic-climatology and statistic-dynamics have been constructed using initial field data and numerical prediction output. Forecasting skills have been improved due to ensemble of predictions using these classified models. As shown in forecasting evaluations and experiments, the scheme is capable of predicting tropical cyclones that make landfalls in eastern China.

Accounting Policies of Companies Reporting According to IFRS

The article deals with accounting policies of companies reporting in accordance with International Financial Reporting Standards （IFRS）. Despite of being in accordance with corresponding standards, there are some particular accounting policies that are not being used by companies. The article aims to highlight some of these areas and point out to accounting policies that are prevalent in IFRS＇s accounting practice

International Accounting Standards Board （IASB） and Financial Accounting Standards Board （FASB） Convergence Project： Where Are They Now？

The convergence project between the International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） in the United States （US） was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards （IFRS） nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project.

IAS-IFRS Adoption Impact on Accounting Information： The Case of France

The International Accounting Standards Board （IASB） has established international standards （International Accounting Standards （lASs） and International Financial Reporting Standards （IFRSs）） to ensure more comparability and transparency and also higher-quality financial statements. The creation of such standards by the IASB aims at achieving harmonization of accounting practices among countries. The objective of this research is to show that in accordance with the expectations of international organizations, the adoption of IAS-IFRS increases the information content of financial statements and also to identify the key accounting variables that have been affected by this adoption. This article used a sample of year observations of 150 French firms which have adopted IAS-IFRS since 2005 as data to study the association relationship between accounting variables and stock returns before and after the adoption of IASs. The findings of this paper show that the application of IAS-IFRS as accounting standards increases the information content of accounting numbers. Dividends, long-term debts, equity, and revenue variables are most correlated with stock returns. Their information content has reached 80% after the adoption, while it was 30% before.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

Self-surveillance in French Colonial West Africa： French Intelligence Services and the Hamallist Information Network （1910-1943）

In this article, with the use of the Agency mode, I try to shed light on the resilient capacity of African societies to the foreign inroad in the 20th century. In 1910-1940, the success of Hamallist Information Networks to beat the French imperial machinery in the Nioro of the Sahara located in the French Sudan （known as Mali nowadays）, leads to reconsidering the power relationship organizing the authority and the challenge to establish the authority relation during colonial period. That calls into question the idea of a sole and unique domination by French imperialism during colonization and at the same time, it indicates that indigenous people were very active in the historical processes, which determined their existence.

The Representation of Foreign Politics Through Media Prism： A Case Study of 2008 U.S. Presidential Election Campaign in Mainland Chinese Newspapers

As the most powerful nation in the world, the U.S. presidential election campaign drew a lot of attention from the media around the world. This study examines how party-orientation and market-orientation newspapers in China presented 2008 U.S. presidential election campaign to their audience, and how the news serve for the reproduction of domestic dominated ideology and safeguarding domestic political needs. It adopted content analysis and textual analysis as research methods. The results show that Party newspaper tends to serve domestic political ideology, while market-oriented newspapers showed mixed attitude toward political demand. Although market newspapers, out of the concern of political safety, employed some tactic to comply with the demand of dominated ideology to some extent, their cooperation was limited since their main purpose was commercial success and their presentation even destroy the aim of linkage politics for the reasons include acquiring market profit and/or pursuit of professional value. This study is a positive effort to make up the current research gap of studies on international news in Chinese media.

Migrant Laborers in China and Their Contributions to Rural Development

This paper will look at the importance that the migrant labors in China are doing today. The main question posed in this paper is “how migrant labors in China are contributing to rural development？”. Furthermore, the paper will answer the following sub-questions： （1） Is migration an important factor in the development of rural areas？ （2） Can migration bridge the poverty gap between urban and rural areas？ The objectives of this paper are the following： （1） to identify the migrant labors contributions in China’s rural development; （2） to look into the importance of migration for the rural Chinese; and （3） to know and analyze the problems that migrant workers in China are facing in relation to their migratory work. Furthermore, this paper posits that migrant labors in China are contributing to rural development through their remittances, their investments, and the new knowledge and techniques that they acquired in the urban areas which they share in their home areas. In addition to that, this research looks at the migrant labors’ remittances, their investments, and the new knowledge and techniques that they acquired in their home areas as their contributions to rural development.