戴着镣铐的舞蹈——对影片《一个陌生女人的来信》与原著的对比分析

《一个陌生女人的来信》改编自奥地利著名作家斯蒂芬·茨威格的同名小说，是徐静蕾自编、自导、自演的影片。该影片获第52届西班牙圣塞巴斯蒂安电影节最佳导演银贝壳奖，对于初出茅庐的女导演徐静蕾来说，该奖项的获得确实举足轻重。但笔者认为《来信》太拘泥于小说原著，好似戴着镣铐进行舞蹈，

Quantitative information measurement and application for machine component classification codes

Information embodied in machine component classification codes has internal relation with the probability distribu- tion of the code symbol. This paper presents a model considering codes as information source based on Shannon’s information theory. Using information entropy, it preserves the mathematical form and quantitatively measures the information amount of a symbol and a bit in the machine component classification coding system. It also gets the maximum value of information amount and the corresponding coding scheme when the category of symbols is fixed. Samples are given to show how to evaluate the information amount of component codes and how to optimize a coding system.

Financial Statements of Banks as a Source of Information About Implementation of IFRS 15： The Evidence from Poland

Banks in the economies of individual countries play the role of entities of public trust and are perceived as ＂too big to fail＂. In fact, they are exposed to risks associated with business operations. In practice, there are even instances of banks going bankrupt. Therefore, the reliability of the financial statements of a bank as a source of information about its financial condition is of particular importance. The main objective of creating IAS/IFRS and their implementation within the European Union is the strive to standardize accounting rules utilized by companies and other organizations. IFRS, as any other regulations, are subject to change over years. One of the recent changes is the introduction of IFRS 15 ＂Revenue from Contracts with Customers＂. In all entities using IAS/IFRS, communication of planned changes should involve disclosure ahead of time, regarding the analysis of their impact on the financial statements. The purpose of this paper has been to analyze whether the financial statements of banks contain any records on the impact of IFRS 15. These analyses are within the mainstream of studying how complete and prospective is the information contained in the financial statements for external users. The subjects for research are the consolidated financial statements of five major banks in Poland. As a result of research, it was found that in all studied cases, work on the implementation of IFRS 15 was observed. However, looking at every bank separately, a differentiated approach to presenting information on the standard is observed, which may be a hindrance for users of banks＇ financial statements.

Analysis on Visual Significance of Yi Nationality Decoration

In visual importance, Plato uses Maius＇ saying： Vision is the most useful source, because if we have not seen the stars, the sun and the sky, then we can not have the language to describe the universe. God invents the vision and finally gives it to me, making us see the process of reason in the heaven. In this paper, the investigated scope is mainly from Yunnan Chuxiong Heijing to Sichuan Panzhihua Yi salad area of Yi culture, using the visual analysis and theory combined method to put forward the argument.

Sustainable Development and the Basic Value of Natural Environment

Contrast with artificial environment, the multi-level self-organizational system of nature has great gain. Sustain-able material environment should respect nature: non-rubbish and super-cycle quality of natural ecosystem offers the material source of human development, fractal structure of nature offers new field of space and information source to this high-density and information-based society, dissipative structure of nature links the new system of energy with whole ecosystem organi-cally, and life-chain regulation is the base of sustainable life environment. Nature guarantees the physical healthy environ-ment by its all-dimension healthy factor, constructs the mental healthy environment by its quality of co-ordinate and chaos, so that guarantees the whole emergence of sustainable develop-ment on the 'super-science' level. In the view of sustainable development, construction, green economy and human health are basic fields. With the concept of ecosystem regulation, we can relate these fields organically and fulfill the task of human health, welfare and sustainable development. Ecosystem regulation is the base of sustainable development's new para-digm.

On Modern Censorship in Public Service Broadcasting

The paper focuses on the manifestations, causes, and consequences of the failure of so-called public service media, especially in the field of news and journalism. Those media that, unlike private media, are funded from public sources. The public service, which citizens are obliged to pay through taxes or direct fees, is supposed to provide quality information, to produce and to disseminate content that satisfies the democratic, cultural, and social needs of the society, with a task at hand to preserve media pluralism. The major obligation of public service media is usually for them to provide objective, validated, and balanced information for people, so they can choose freely where they stand on any given issue. However, examples of the failures of two public service media operating in the Central European Czech Republic, Czech Radio （？Ro）, and Czech Television （？T）, as well as the failures of the statutory control boards of these media, show that the required high quality public service prescribed by law, especially in the field of news and journalism and other programs, is not always kept. Public service media may be partisan and apply elements of modern censorship. This is a censorship that the law of the public service media does not impose and does not allow to carry out. Such censorship, which is a result of unilateral subordination of the influence of specific political parties, interest groups, and opinion streams, is reflected in information manipulation, purposeful agenda development, selection of information and information sources, spiral of silence, in the preference of some political parties, partisan, interest interpretation, and adaptation of reality in broadcasting.

Retail Brand Building Through Promotional Communication： A Study That Focuses on Category Killers Promotional Flyers

Strong competition in retail distribution and the development of new purchasing options for the consumer generate a growing need to strengthen the retailers＇ brand image using all the communication elements, with promotional flyers being one of the most important ways to do this. Promotional flyers make-up 5.1% of the money spent on communication and rank third place in terms of importance for retailers. The aim of this investigation work is to focus on analysing the utility of a promotional tool, such as a flyer, to fulfil a strategic objective, like creating a retail brand image, within a modern dynamic sector that is growing fast, such as Category Killers. Two sources of information have been used to carry out the research. On the One hand, a survey conducted on those responsible for the definition and execution of the promotional plan, and on the other hand, the accumulation and analysis of all the flyers issued into the market thought-out a year by those retailers which belong to this format, in order to conduct a study of seven defined image indicators. This information has been largely analyzed using multidimensional scaling method and chi-square test. As a result, we have managed to gather the differential elements in flyers execution between those retailers that prize the communications of image attributes and those retailers which concentrate on communicating price. The first group makes greater use of promotional theme related flyers, and shows greater differentiation in both product assortment and the depth of the range being communicated.

Methodological Framework of Financial Analysis Results Objectification in Slovak Republic

The applicability of financial analysis results meets in practice a serious problem as to how to objectify analysis results with regard to the comparable values and information sources. Financial analysis results cannot be taken as useful and acceptable without their objectification on the basis of chosen reference rates, values. The article is focused on key information about financial analysis objectification methods, sources, and databases in conditions of Slovak enterprises. Current database for the comparison in Slovakia is currently provided by the company CRIF - Slovak Credit Bureau, which provides a complete range of solutions for business and consumer information as well as credit and marketing management. This information is very useful for financial analysis objectification, but not available for all potential users.

The Effect of TV Captions on the Comprehension of Non-Native Saudi Learners of English

This paper investigates the effectiveness of closed captioning in aiding Saudi students who are learning ESL （English as a second language）. Research was carried out in a qualitative manner, and participants were 12 Saudi students pursuing their studies at Indiana University of Pennsylvania, USA （IUP）. Participants in the study were asked to compose a narrative after viewing a 5-minute film segment, both with and without captioning. Their responses were then analyzed, and results indicated that while captions may aid one in comprehension, they also tend to limit one＇s interpretations, reaffirming the nature of written language as an authoritative source of information.

Technological Evolution of Historic Structural Mortars

Mortars are among the first building materials used in constructions, even from prehistoric times （8th millennium BC）. Their study reveals a great source of information regarding the evolution of their technological characteristics and application techniques, the availability and exploitation of raw materials, as well the wider socio-economic aspects of each era. The aim of this paper is to comparatively evaluate the analysis results from approximately 1,000 structural mortar samples taken from various monuments and historic buildings of Greece, dated from the Hellenistic period, until the beginning of the 20th century. The analysis focused in the determination of their physico-mechanical and chemical properties, such as porosity, apparent specific gravity, mechanical strength, aggregates type and granulometry and chemical composition. Through the results＇ evaluation, significant remarks can be made upon the evolution of the raw materials used （binding system, aggregates, additives）, as well as regarding the final properties of historic structural mortars. It is concluded that hydrated lime was the main binding agent used for a long-lasting period of 2.5 millenniums, while mixed type binding systems based on lime and natural pozzolan were systematically used for producing durable mortars, resistant to humidity. In any case, it seems that ancient masons were fully aware of the significant role of mortars in constructions and were capable of exploiting the available raw materials and application techniques to the maximum.

A rate control approach to distributed source coding for interferential multispectral image compression

Distributed source coding （DSC） is applied to interferential multispectral image compression owing to strong correlation among the image frames. Many DSC systems in the literature use feedback channel （FC） to control rate at the decoder, which limits the application of DSC. Upon an analysis of the image data, a rate control approach is proposed to avoid FC. Low-complexity motion compensation is applied first to estimate side information at the encoder. Using a polynomial fitting method, a new mathematical model is then derived to estimate rate based on the correlation between the source and side information. The experimental results show that our estimated rate is a good approximation to the actual rate required by FC while incurring a little bit-rate overhead. Our compression scheme performs comparable with the FC based DSC system and outperforms JPEG2000 significantly.

E-Learning Islamic Studies for Form Four Students

Despite the efforts by Ministry of Education to promote Information and Communication Technology （ICT） in education in Malaysia, the Islamic education syllabus is far behind the intended plan in ICT usage in learning and teaching. Concern was raised that Islamic Studies faced the risk of being misunderstood if the lessons were taught through self-accessing method with minimal intervention from teachers. Using the Dick and Carey instructional model as a framework, an e-learning version was devised for the national Form 4 Islamic Studies syllabus, ＂The steps and procedures of Hajj and Umrah＂. The Islamic Studies textbook for national secondary schools in Malaysia was reviewed using a systematic approach, from identifying the instructional goal through to formative and summative evaluation processes. Interview sessions with students were conducted to assess the developed e-learning Islamic Studies content. A subsequent survey with students was conducted. Results from the study indicated the e-learning Islamic Studies content had the potential to help students, being easy to use, and attracting and retaining students＇ attention.

Determination of Credit Risk Charges for Malaysian Life Insurance Industry： An Application of Default Probability

The objective of this paper is to measure the risk charge for credit risk as one of the components in the risk based capital of the capital adequacy framework. Currently, the risk charge for credit risk is measured by referring it to the credit rating of a company. Following the subprime crisis in 2007, the markets start to question the soundness of the credit rating issued as it has resulted in an inadequate risk charge. Therefore, this study attempts to determine the risk charge for credit risk using the probability of default （PD） for life insurers in Malaysia. The credit risk has been categorized into several types of debt obligations. Whereby, the KMV-Merton model has been used to measure the distance to default and estimate the probability of default. The estimation of default probability is based on the movement in the price index of several debt obligations. The price index of debt obligations from year 2004 to 2009 is collected inclusive of the subprime crisis period during the crisis period. Therefore, Malaysia insurance industry is The results found that the risk charges are lower not affected by the subprime crisis in 2007.

The Video-Making Project： Why Students Love It？

It has been proven that ICT （information and communication technologies） affect the teaching and learning of a language, be it positive or negative. One of the examples of ICT that is used to enhance learners＇ creativity is the use of video. Although the use of ICT is encouraged in the learning and teaching of a language, it is still minimally applied in UMS （University Malaysia Sabah）, especially in the teaching and learning of a language. In this study, video-making is used as one of the assessments to measure learners＇ proficiency in the target language, which in this case, the Spanish Language. The video-making project was found to be able to improve learners＇ communication skills and knowledge building capabilities, as well as enhances learners＇ interest in the learning of the Spanish Language. It is found that intrinsic and extrinsic motivations, nature of the course, lecturers＇ positive support as well as students＇ positive determination to obtain good grades are among the factors contributing to the students＇ positive performance in the Spanish Language.

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.

AN ADVANCED DUAL-FREQUENCY POSITIONING ALGORITHM FOR SATELLITE NAVIGATION RECEIVERS

With the development of the Ground Positioning System (GPS) modernization and the expectable implementation of Galileo, people pay more and more attention to civil applications on multi-frequency signals. This paper proposes a new and advanced positioning algorithm for the dual-frequency satellite navigation receivers, concerning the various influences of all the ranging error sources and taking advantage of the Klobuchar single-frequency ionospheric model. The paper also presents positioning precision provided by the new algorithm. Theoretical analysis and experimental results show that, the new dual-frequency positioning algorithm can achieve higher positioning accu- racy than the single-frequency positioning algorithm and the traditional dual-frequency positioning algorithm.

Organizational Learning （OL） and Organizational Innovation （OI）： The Case of Information and Communication Technology （ICT） Industry in Malaysia

The progression through which a person acquires ,;kills, understanding, and opinions regarding a particular organization or company is called organizational learning （OL）. In this study, the connection between organizational innovation （OI） and OL within the inf3rmation and communication technology （ICT） industry in Malaysia is surveyed. These relationships are examined, because various previous inquiries have shown that an imperative precursor to firm performance is OL. Two hundred and seventy-eight surveys were completed by small and medium organizations across Malaysia. The connections existing between the causes of OL and the causes of OI were ascertained by using structural equation modeling （SEM）. Amongst the Malaysian small- and medium-sized enterprises （SMEs） that participated in fire study, OI and OL are considerably linked.

Risk Factors of Commercial Banks in Malaysia

All kinds of risks exist in the banking industry. In order to cover these exposures, banks must manage these risk factors for better survival in any state of uncertainty. The objective is to examine the relevant risk factors that will affect the sensitivity of commercial banks in Malaysia. These factors are liquidity and interest rate risk, credit risk, market risk, operating and country risk, and exchange rate risk. A survey is conducted to solicit the appropriate factors that will influence the sensitivity of banks. Factor analysis is then used to identify the factors and a regression model is used to establish the associations. The results obtained through this research would be beneficial in constructing an effective solution or strategy to enable banks to minimize risk and possible failure in times of adversity.

Motivation Factors： Impact on Sales Commission Plan Employees in a Telecommunication Company in Malaysia

The purpose of this study is to uncover factors of motivation among account executives in a telecommunication company after the improvement of sales commission plan program in year 2014. Factors of motivation, such as monetary reward, recognition, affiliation, job security, and work environment that influence account executives motivation have been highlighted. Quantitative method was used in this study with the help of questionnaire data collection. The questionnaires were distributed among one of the telecommunication company account executives. The study found that there are significant differences in motivation level between gender, age, year of service, salary, and workplace of account executives. Monetary reward, job security, and work environment were found as the significant drivers to motivate account executives. The study also found that improvement on public recognition and affiliation factors failed to bring positive impact towards account executives motivation. Consistently, the findings can conclude that there is a relationship between account executives and sales commission plan that can lead to increase in motivation. Despite the positive result, the study can suggest the company to improve its bottom-line where sales commission plan program needs further revision in accordance with account executives factors of motivation.