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心血管亚健康状态常见脏腑及情志证候类型 被引量:3
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作者 周宝宽 陈民 《中华中医药学刊》 CAS 2009年第2期412-414,共3页
以正常高值血压及血脂边缘升高为例,以心血管亚健康常见脏腑证候类型为切入点,探讨心血管亚健康状态,为中医研究心血管亚健康状态尤其临床研究打下基础。
关键词 心血管健康状态 正常高值血压 血脂边缘升高 亚证 治未病
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内皮细胞损伤与冠心病心绞痛血瘀证四亚型的相关性研究 被引量:10
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作者 杨军辉 欧阳玉燕 《中国中医药现代远程教育》 2009年第5期14-16,共3页
目的探讨内皮细胞损伤及其分子标记物与冠心病心绞痛血瘀证的相关性,从而探讨其微观辨证规律。方法对符合纳入标准的冠心病血瘀证患者,根据国家标准分为气滞、气虚、痰浊、阴虚四亚型,并测定其血清NO、ET、VWF值,经统计学比较之间差异... 目的探讨内皮细胞损伤及其分子标记物与冠心病心绞痛血瘀证的相关性,从而探讨其微观辨证规律。方法对符合纳入标准的冠心病血瘀证患者,根据国家标准分为气滞、气虚、痰浊、阴虚四亚型,并测定其血清NO、ET、VWF值,经统计学比较之间差异性及相关性。结果NO由高到低依次为A组〉B组〉F组〉D组〉C组〉E组,与A组相比,其余各组差异均有显著统计学意义(P〈0.01),与B组相比,其余各组差异亦有显著统计学意义(P〈0.05);ET由高到低依次为E组〉C组〉B组〉D组〉F组〉A组,与A组相比,除D、F组其余各组差异均有统计学意义(P〈0.05);VWF水平从高到低依次为E组〉C组〉D组〉F组〉B组〉A组,与A、C、E组相比,其余各组差异均有显著统计学意义(P〈0.01);与B组相比除F组无统计学意义外(P〉0.05),其余各组差异均有显著统计学意义(P〈0.01)。结论血管内皮损伤是冠心病血瘀证的重要因素,其分子标记物血清NO、ET、VWF值是冠心病血瘀证不同亚型微观辨证的可靠指标。 展开更多
关键词 冠心病血瘀 血管内皮 分子标记物 亚证
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“西北燥证”中亚健康状态及其中医防治 被引量:7
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作者 何佳 林雪 郭巍 《中医药信息》 2007年第3期1-2,共2页
根据西北地区独具的地域特色,探讨新疆地区亚健康状态发生的症状机率,分析原因并制定相应的中医药防治方法,从异病同治角度寻找新疆亚健康状态的普适性、防治策略。
关键词 北燥 健康 中医药防治 异病同治
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新疆地区HIV感染者常见中医证型与CD4^+T细胞亚群细胞因子的相关性研究 被引量:3
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作者 李静茹 马建萍 +3 位作者 马秀兰 张颖 艾合买提.阿不都热依木 曾琳 《中国民族民间医药》 2018年第24期20-22,共3页
目的:通过本研究开展HIV感染者两种常见中医证型与CD4+T细胞亚群炎性细胞因子的关联性研究。方法:收集2016年1月-2016年12月前来新疆维吾尔自治区中医医院艾滋病研究室收治的HIV感染者,共计72例,其中气阴两虚和气虚湿阻的患者各16例,使... 目的:通过本研究开展HIV感染者两种常见中医证型与CD4+T细胞亚群炎性细胞因子的关联性研究。方法:收集2016年1月-2016年12月前来新疆维吾尔自治区中医医院艾滋病研究室收治的HIV感染者,共计72例,其中气阴两虚和气虚湿阻的患者各16例,使用流式细胞技术检测纳入病例血清中细胞因子IL-4和IFN-γ的浓度。结果:HIV感染者气虚湿阻型与气阴两虚型之间IL-4和IFN-γ浓度比较差异无统计学意义(P>0.05)。结论:气阴两虚型和气虚湿阻型HIV感染者之间Th1/Th2细胞失衡的程度存在差异。 展开更多
关键词 人类免疫缺陷病毒 中医 CD4^+T细胞 IL-4 IFN-γ
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芩蒌清利汤治疗亚急性湿疹湿热证的临床观察 被引量:2
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作者 郭丽红 《皮肤病与性病》 2019年第6期841-842,共2页
目的观察对亚急性湿疹湿热证患者采用芩蒌清利汤治疗的临床疗效及其用药安全性。方法选择2016年1月至2018年12月中医院门诊收治亚急性湿疹湿热证患者计90例,随机分为常规治疗对照组(n=45)与并行芩蒌清利汤治疗实验组(n=45),对比临床效... 目的观察对亚急性湿疹湿热证患者采用芩蒌清利汤治疗的临床疗效及其用药安全性。方法选择2016年1月至2018年12月中医院门诊收治亚急性湿疹湿热证患者计90例,随机分为常规治疗对照组(n=45)与并行芩蒌清利汤治疗实验组(n=45),对比临床效果。结果实验组治疗总有效率高于对照组,P <0.05,治疗后瘙痒评分以及皮损面积评分均低于对照组,P <0.05,两组均未见体征及实验室指标异常。结论对亚急性湿疹湿热证患者采用芩蒌清利汤治疗效果理想,能够明显缓解患者的瘙痒症状,可减少其皮损面积,且用药安全可靠,值得在临床中推广应用。 展开更多
关键词 芩蒌清利汤 急性湿疹湿热 瘙痒 皮损
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治未病与亚健康 被引量:18
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作者 周宝宽 崔家鹏 《中华中医药学刊》 CAS 2007年第9期1910-1912,共3页
"未病"的涵义应指健康、亚健康、已病防变等内容;"上工治未病"是最先进的医学观。亚健康属于未病中的"先兆"、《黄帝内经》中的"萌芽"、"微病"等范畴。亚健康处于健康与已病之间的... "未病"的涵义应指健康、亚健康、已病防变等内容;"上工治未病"是最先进的医学观。亚健康属于未病中的"先兆"、《黄帝内经》中的"萌芽"、"微病"等范畴。亚健康处于健康与已病之间的阴阳失调临界态;亚健康的证候应定为亚证候,其证型应少于已病的证型,拟定68个证型以供参考;规范亚健康证型,寻找有效方药仍是难点与重点。 展开更多
关键词 未病 健康 亚证
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分数布朗运动下几何平均亚式权证的定价 被引量:2
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作者 肖炜麟 张卫国 徐维军 《数学的实践与认识》 CSCD 北大核心 2010年第21期1-7,共7页
假设股票价格变化过程服从几何分数布朗运动,建立了分数布朗运动下的亚式期权定价模型.利用分数-It-公式,推导出分数布朗运动下亚式期权的价值所满足的含有三个变量偏微分方程.然后,引进适当的组合变量,将其定解问题转化为一个与路径... 假设股票价格变化过程服从几何分数布朗运动,建立了分数布朗运动下的亚式期权定价模型.利用分数-It-公式,推导出分数布朗运动下亚式期权的价值所满足的含有三个变量偏微分方程.然后,引进适当的组合变量,将其定解问题转化为一个与路径无关的一维微分方程问题.进一步通过随机偏微分方程方法求解出分数布朗运动下亚式期权的定价公式.最后利用权证定价原理对稀释效用做出调整后,得到分数布朗运动下亚式股本权证定价公式. 展开更多
关键词 式股本权 分数布朗运动 分数-It-积分 定价模型
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真气意念调息对人体血液学与免疫学功能的影响 被引量:5
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作者 刘家骏 明海霞 +1 位作者 李生财 刘健鸿 《中医药学刊》 2002年第4期436-437,共2页
应用意念调息功法对 5 6例阴虚、阳虚患者进行气功治疗 ,观察治疗前后患者的相关证候 ,以及Hb(血红蛋白 )、WBC(白细胞 )、Pc(血小板 )、IgG、IgA、IgM(免疫球蛋白G、A、M)、C3 与CD3 (T细胞总数 )、CD4、CD8(T细胞亚群 )等血液学、免... 应用意念调息功法对 5 6例阴虚、阳虚患者进行气功治疗 ,观察治疗前后患者的相关证候 ,以及Hb(血红蛋白 )、WBC(白细胞 )、Pc(血小板 )、IgG、IgA、IgM(免疫球蛋白G、A、M)、C3 与CD3 (T细胞总数 )、CD4、CD8(T细胞亚群 )等血液学、免疫学指标的变化。方法 :全部 5 6例慢性病患者由真气运行创始人李少波教授亲自指导练习静功五步法 ,取坐位 ,用耳留意呼吸 ,意念自然相随 ,避免刻意促使呼吸运动的频率与幅度增大或减小 ,使呼吸节律处于生物学稳态后 ,调息凝神 ,摒弃杂念 ,使大脑皮层意识集中于脐下三寸丹田之处 ,每天练功 2次 ,每次 1h。 30天为一疗程。对照组取坐位 ,每次 1h ,每天 2次 ,限制其体位 ,但不限制或诱导大脑皮层的意识思维活动。结果 :观察了真气意念调息功法对不同阴虚证、阴虚证治疗前后血液学与免疫学指标的影响。对治疗前后两组各项指标的差值与正常对照组进行组间比较 ,结果表明意念调息功法对于阴虚、阳虚患者的相关血液学与免疫学指标具有显著的改善作用。结论 展开更多
关键词 血液学 真气意念调息 免疫学 平衡状态 内环境稳态
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Reexamine Cookie Jar and Big Bath Accounting Using the Backing-Out Method
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作者 Lan Sun 《Journal of Modern Accounting and Auditing》 2012年第9期1272-1282,共11页
Prior research documents income-decreasing earnings management in the situation when true earnings exceed the targets by a substantial amount and in the situation when true earnings fall far below the targets and acco... Prior research documents income-decreasing earnings management in the situation when true earnings exceed the targets by a substantial amount and in the situation when true earnings fall far below the targets and accounting reserves are not sufficient to reach the targets. These two situations are well-known as cookie jar and big bath earnings management. True earnings are defined as pre-managed earnings (PMEs) and are measured as reported earnings minus adjusted discretionary accruals (DAs). However, the use of PMEs can induce a spurious association between earnings management and PMEs above or below the benchmarks, which are known as the backing-out problem (Lim & Lustgarten, 2002). This study reexamines the cookie jar and big bath type of earnings management and addresses in particular the issue of backing-out problem. By using an Australian sample of 3,326 observations covering all listed firms in the Australian Securities Exchange (ASX) for a period from 1999 to 2006, this study suggests that the finding of cookie jar accounting is not simply a consequence of the backing-out problem. The results show that an income-decreasing earnings management occurs when PMEs are well above the targets. This is consistent with the first argument of cookie jar accounting--Finns reduce current earnings in order to save some income for the future. However, the results do not support the big bath accounting theory. 展开更多
关键词 earnings management discretionary accruals (DAs) backing-out method
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A protocol for the reporting and methodological quality of robotic surgery case reports
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作者 Shuguo Niu Ming Liu +4 位作者 Cuncun Lu Yuan Yuan Tingting Lu Long Ge Jinhui Tian 《TMR Clinical Research》 2018年第2期48-53,共6页
Background:Robotic surgery is a complex innovation intervention.Recently,the number of robotic surgery case reports is increasing,but there is unclear on its reporting and methodological quality.Methods:The PubMed dat... Background:Robotic surgery is a complex innovation intervention.Recently,the number of robotic surgery case reports is increasing,but there is unclear on its reporting and methodological quality.Methods:The PubMed database will be searched with high-specificity search strategy from Jan 1,2012 to Aug 1,2018 to identify relevant records.Microsoft Excel 2016 will be used to generate random number and to select 100 robotic surgery case reports according our eligibility criteria.A data extraction form will be used to extract relevant information including first author,year of publication,journal,etc.The CARE guideline and JBI checklist will be used to separately assess the reporting and methodological quality of included studies.The data extraction and assessment of quality will be completed by independent two authors and any disagreement will be resolved through discussion or consulting the third author.Stratified analyses will be conducted based on extracted information.Review Manager 5.3 software will be used to present the results of stratified analyses with Inverse-Variance random-effect model.Results:The study is ongoing and will be submitted to a peerreviewed journal.Conclusion:The present study will summarize evidence on the reporting and methodological quality of robotic surgery case reports,and provide reference for future case reports but not limited to robotic surgery.Ethics and dissemination:Ethical approval is not required because this study will not include any confidential personal data and interventions on the patients.The results of this study will be published in a peerreviewed publication. 展开更多
关键词 Robotic Surgery Case Report Quality CARE guideline JBI.
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Tunneling, overlapping owner and investor protection: Evidence from merger and acquisition in Asia
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作者 Sumiyana Mas'ud Machfoedz Ratna Candra Sari 《Journal of Modern Accounting and Auditing》 2010年第5期46-60,共15页
Tunneling is to describe transfer resource out of the firm for benefit of their controlling shareholders. Better legal protection and stronger social norms improve minority shareholders' protection from expropriation... Tunneling is to describe transfer resource out of the firm for benefit of their controlling shareholders. Better legal protection and stronger social norms improve minority shareholders' protection from expropriation. They consequently reduce the private benefits of controlling shareholders (La Porta, 1999). This study aims to investigate tunneling in the context merger and acquisition (M&A) and to examine whether tunneling occurs only in emerging markets with poor law enforcement or whether it also occurs in developed countries. This study documents that managers are more likely to overpay target in merger and acquisition with high overlapped owner which have stakes in bidder and target firm. That overpayment, a transfer of wealth from owners of bidder's firm to overlapping owners, is a type of tunneling. This study concludes that tunneling occurs in nations not only with low investor protection, but also with high investor protection. 展开更多
关键词 TUNNELING EXPROPRIATION merger acquisition investor protection
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London's Age and Agelessness
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作者 Tzu Yu Allison Lin 《Journal of Literature and Art Studies》 2014年第12期1015-1018,共4页
In this paper, the author read Henry James's The Awkward Age and Virginia Woolf's Mrs Dalloway's Party, in order to demonstrate the dialectical moment of London's age and ageless. The age of London is in the chara... In this paper, the author read Henry James's The Awkward Age and Virginia Woolf's Mrs Dalloway's Party, in order to demonstrate the dialectical moment of London's age and ageless. The age of London is in the character of literary works, as Clarissa Dalloway comes to show the reader her feelings while walking on the London street. At the gate of St James Park, she has the dialectical moment of feeling "very young; at the same time unspeakably aged" (Woolf, 2010). That is a moment which represents a particular sense of personal history, when the past comes into one's own living present. 展开更多
关键词 Virginia Woolf PARTY Henry James personal history dialectical moment
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New findings concerning the Pleistocene Glaciation of the Leh Basin,Ladakh(34°03'N/77°38'E)
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作者 Hermann Achenbach 《Journal of Mountain Science》 SCIE CSCD 2010年第4期367-374,共8页
Like for most parts of High Asia,researches concerning the Pleistocene landscape evolution of the Leh Basin(34°03' N/77°38' E) have also left contradictions.To push this topic,three up to now unexplo... Like for most parts of High Asia,researches concerning the Pleistocene landscape evolution of the Leh Basin(34°03' N/77°38' E) have also left contradictions.To push this topic,three up to now unexplored Ladakh Range tributaries of the Leh Basin(Stagmo-,Arzu-and Nang-Valley) have been investigated.U-shaped profiles,transfluence passes,moraine mantled and glacially rounded peaks and ridges,roches moutonnées,glacial flank polishings and ground moraines document the former glaciation of the study area.The ice fillings of these tributaries reached a minimum thickness up to 540 m.Even at the valley outlets and on the orographic right side of the Leh Basin,the glaciation was more than 350 m thick.Based on these empirically extracted results,theoretical snow line considerations lead to the conclusion that the whole Leh Basin was filled up by a former Indus-Valley glacier.An ice injection limited to the nourishment areas of the Ladakh Range valleys could not have caused the reconstructed ice cover(down to 3236 m a.s.l.),which is proved by extended ground moraine complexes.Only an Indus ice stream network(most likely during the LGP),nourished by inflowing glaciers of the Ladakh-and Stok Range,explains the widespread existence of the glacial sediments at the outlets of the investigated valleys. 展开更多
关键词 Glacial-geomorphology Formerglaciation Last glacial period Equilibrium linealtitude High Asia
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Business Combinations, Goodwill and Deferred Taxes: Evidences Emerging From a Comparative Analysis Between Italy and Bulgaria
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作者 Gianfranco Capodaglio Lauretta Semprini Vanina Stoilova Dangarska 《Chinese Business Review》 2015年第5期219-237,共19页
The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on tempora... The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on temporary differences relating to all assets except for goodwill. This paper aims at exploring the degree of consistency between the theoretical provisions of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) and their actual application by the management of Italian and Bulgarian listed companies, as regards the accounting treatments of deferred income taxes relating to the item "goodwill". The findings suggest that there are some differences between the accounting methods used by the management of most Italian listed companies and the provisions of IAS/IFRS. It can be argued that the rules given by IAS/IFRS are sometimes contradictory, since they may cause doubts in interpretation. As a consequence, in the end of the paper, an amendment to the provisions, set forth in IAS/IFRS concerning the accounting treatment of deferred income taxes relating to the item "goodwill", is proposed. 展开更多
关键词 GOODWILL deferred taxes business combination
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Polycyclic Aromatic Hydrocarbons in Nigerian Oil-based Drill-cuttings: Evidence of Petrogenic and Pyrogenic Effects
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作者 R.N. Okparanma J.M. Ayotamuno 《Journal of Environmental Science and Engineering》 2010年第2期22-29,共8页
Compositional distribution and sources of polycyclic aromatic hydrocarbons (PAHs) in Nigerian oil-based drill-cuttings have been studied for evidence of petrogenic and/or pyrogenic effects with recommendations for t... Compositional distribution and sources of polycyclic aromatic hydrocarbons (PAHs) in Nigerian oil-based drill-cuttings have been studied for evidence of petrogenic and/or pyrogenic effects with recommendations for the strict enforcement of the ban on the use of oil-based mud in drilling by government regulatory agencies and prior bio-treatment of the drill cuttings before final fate. A 4000 g mass of the drill cuttings obtained from a mud-pit close to a just-completed crude-oil well in the Niger Delta of Nigeria, 920 g of top-soil, which served as microbes and nutrients carrier and 154g of saw dust and poultry droppings were homogenized in a 10-litre plastic container of very low thermal conductivity. The mix ratio of cuttings to top-soil to saw-dust and poultry' droppings was 26:6:1. Mixing and watering of the reactors were done at 3 days interval under ambient temperature of 30 ℃ for 42 days. GC-FID results showed that the total initial PAHs concentration of the drill-cuttings was 223.52 mg/kg while the initial individual PAHs concentrations ranged from 1.67 to 70.7 mg/kg, dry weight, with a 90% predominance of the combustion-specific 3-mng PAHs. The ratio of anthracene to (phenanthrene + anthracene) = 0.31 was found to be greater than the 0.10 source-criterion for PAHs fraction of molar-mass 178 g/mol while the ratio of fluoranthene to (pyrene + fluoranthene) = 0.40 was found to be less than the 0.50 source-criterion for fraction of molar-mass 202 g/mol suggesting that the PAHs were from pyrogenic and petrogenic sources. Pyrogenic PAHs might be from a possible local heat effect while petrogenic PAHs might be from anthropogenic petroleum fractions in proprietary oil-based mud used in drilling. However, after bioremediation by composting, the total PAHs remaining in the drill cuttings were 4.25 mg/kg (representing a 98.1% reduction). The half-lives of the PAHs in the medium ranged from 8 to 43 days. 展开更多
关键词 Polycyclic-aromatic-hydrocarbons drill-cuttings bioremediation Nigeria.
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No evidence for a genetic association between female mating preference and male secondary sexual trait in a Lake Victoria cichlid fish 被引量:3
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作者 Inke van der SLUIJS Ole SEEHAUSEN +1 位作者 Tom J.M.Van DOOREN Jacques J.M.van ALPHEN 《Current Zoology》 SCIE CAS CSCD 北大核心 2010年第1期57-64,共8页
Sexual selection by female mating preference for male nuptial coloration has been suggested as a driving force in the rapid speciation of Lake Victoria cichlid fish. This process could have been facilitated or acceler... Sexual selection by female mating preference for male nuptial coloration has been suggested as a driving force in the rapid speciation of Lake Victoria cichlid fish. This process could have been facilitated or accelerated by genetic associations between female preference loci and male coloration loci. Preferences, as well as coloration, are heritable traits and are probably determined by more than one gene. However, little is known about potential genetic associations between these traits. In turbid water, we found a population that is variable in male nuptial coloration from blue to yellow to red. Males at the extreme ends of the phenotype distribution resemble a reproductively isolated species pair in clear water that has diverged into one species with blue-grey males and one species with bright red males. Females of the turbid water population vary in mating preference coinciding with the male phenotype distribution. For the current study, these females were mated to blue males. We measured the coloration of the sires and male offspring. Parents-offspring regression showed that the sires did not affect male offspring coloration, which confirms earlier findings that the blue species breeds true. In contrast, male offspring coloration was determined by the identity of the dams, which suggests that there is heritable variation in male color genes between females. However, we found that mating preferences of the dams were not correlated with male offspring coloration. Thus, there is no evidence for strong genetic linkage between mating preference and the preferred trait in this population [Current Zoology 56 (1): 57-64 2010]. 展开更多
关键词 SPECIATION Sexual selection Mate choice Genetic association Cichlid fish Lake Victoria
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The Relationship Between Board Skills and Conservatism: Malaysian Evidence
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作者 Rahimah Mohamed Yunos Universiti Teknologi MARA Johor, Malaysia Malcolm Smith Zubaidah Ismail 《Journal of Modern Accounting and Auditing》 2012年第8期1173-1184,共12页
This study seeks to examine the influence of board skill, multiple directorships (BSHIP), and tenure of independent directors on accounting conservatism, as measured by asymmetric timeliness and accrual-based conser... This study seeks to examine the influence of board skill, multiple directorships (BSHIP), and tenure of independent directors on accounting conservatism, as measured by asymmetric timeliness and accrual-based conservatism (CONACCR). Fixed-effect regression models were constructed on a sample of 2016 firm-year observations for asymmetric timeliness model and 2033 firm-year observations for CONACCR model, which covered from 2001 to 2007. The findings show that the degree of financial expertise on the board is positively associated with the recognition of bad news which is relative to good news into earnings. BSHIP appears to have no effect on conservatism. Independent directors who have longer tenure in the board of the firms are slower in recognizing bad news which is relative to good news into earnings. The study provides empirical evidence on the effectiveness of the board of directors, which will be an interest to the practitioner or regulators in reviewing the corporate governance regulations. 展开更多
关键词 board skill financial expertise multiple directorships TENURE CONSERVATISM
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Evidence of Climate Variability in Imo State of Southeastern Nigeria
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作者 Fidelis Chinazor Okorie Ifeyinwa Okeke +2 位作者 Austine Nnaji Christian Chibo Edith Pat-Mbano 《Journal of Earth Science and Engineering》 2012年第9期544-553,共10页
Climate variation generally occurs at local scale, regional scale, national scale and global scale. Having established that the global climate has varied slowly over the past millennia, centuries, and decades and it i... Climate variation generally occurs at local scale, regional scale, national scale and global scale. Having established that the global climate has varied slowly over the past millennia, centuries, and decades and it is expected to continue to vary in future. Like the climate change, variability may be due to, national internal processes within the climate (internal variability), or variations in natural or anthropogenic external forces (external variability). Evidence of climate variations is now well documented, and the implications are becoming increasingly clear as data accumulates and data and climate models become increasingly sophisticated. The fluctuations in rainfall and temperature regimes are the atmospheric driving forces that are responsible for the climate variations over the southeastern Nigeria including Imo State as the case in other parts of the world. It is on this premise that this study examined the evidence of climate variability in Imo State of the southeastern Nigeria. The study employed the holistic use of real meteorological data from Nigerian Meteorological Department on two weather parameters (temperature and rainfall), for 30 years (1980-2009). Results indicated fluctuations in temperature and rainfall regimes within the period under study, which were the reasons for the variations in climate of the region. Apparently, evidence of climate variability are indicated by increasing surface air temperature, increasing heat waves which enhances disease vectors, communicable diseases and epidemics, sea level rise and associated coastal erosion, flooding, increased evaporation that dry up streams and rivers etc.. 展开更多
关键词 Climate variation meteorological data Imo State Nigeria.
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Structural Preservationm Priority of the Sustainable Management of Bulgarian Cultural and Historical Heritage Buildings
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作者 Fantina Rangelova Marina Traykova 《Journal of Civil Engineering and Architecture》 2015年第5期497-505,共9页
Bulgarian cultural heritage is the most important part of the national wealth and a major factor in the accreditation of the Bulgarian cultural identity. Preservation of cultural and historical heritage valuables of o... Bulgarian cultural heritage is the most important part of the national wealth and a major factor in the accreditation of the Bulgarian cultural identity. Preservation of cultural and historical heritage valuables of one nation determines its development and presents an integrated project for their use in accordance with the contemporary needs of the society. Sustainable management and adaptation of Bulgarian cultural and historical heritage buildings are a guarantee for preservation of their value, including social, economical, political, scientific, aesthetic, philosophical, spiritual, architectural, structural, archeological and sentimental aspects of this value. Regarding to this, structural preservation presents a priority of the sustainable management of Bulgarian cultural and historical heritage buildings. For that type of buildings, the traditional methods for structural strengthening are not applicable and the development of individual rehabilitation programs is required. They must always reflect the specific conditions and building's importance. The existing technical regulations in Bulgaria are presented and general recommendations for their applications and future development are done. Regarding to the Bulgarian current law and governing regulations, the implementation plan for the conservation and management is presented in this paper. Based on the analysis of the principles of the sustainable management and especially of the structural preservation, some general conclusions are made. 展开更多
关键词 Cultural and historical heritage sustainable management structural preservation.
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Does Big 4 Affect the Earnings Response Coefficient (ERC)? Evidence From Malaysia
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作者 Nor Balkish Zakaria Dalila Daud 《Journal of Modern Accounting and Auditing》 2013年第9期1204-1215,共12页
This study examines the effect of audit quality (AQ) on the earnings response coefficient (ERC) based on a sample of 1,884 firm-year observations comprising 471 firms listed on the Bursa Malaysia from 2007 to 2010... This study examines the effect of audit quality (AQ) on the earnings response coefficient (ERC) based on a sample of 1,884 firm-year observations comprising 471 firms listed on the Bursa Malaysia from 2007 to 2010. This study tests whether AQ affects ERC after controlling the established determinants of ERC: beta, growth, earnings persistence, and size. Using reverse regression, the study confirms that Big 4 is significant and positive to ERC. Auditor switching from non-Big 4 to Big 4 indicates the same results; however, the switching of auditors among Big 4 is not significant. The study thus provides systematic and comprehensive additional evidence on the effect of AQ via the measurement of Big 4; and auditor switching from non-Big 4 to Big 4 and switching among Big 4 on ERC. This is an important contribution to the literature but especially so given that the evidence comes from Malaysia, an emerging economy, whereas the existing empirical literature relates mainly to the developed countries. 展开更多
关键词 earnings response coefficient (ERC) audit quality (AQ) Big 4 auditor switching
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