The year of 2016 witnessed the balance of internal and external situations, calm and steady actions and proper planning in major power diplomacy with Chinese characteristics. Those were reflected in the success of the...The year of 2016 witnessed the balance of internal and external situations, calm and steady actions and proper planning in major power diplomacy with Chinese characteristics. Those were reflected in the success of the G20 summit, the vigorous promotion of the"One Belt, One Road"(B&R) Initiative and the active promotion of international cooperation on development, which acquired positive response and general agreement from the international community and made special contributions to building a more just and reasonable international order.Those were also reflected in the active management of major power relations and sound responses to the changing situation in the surrounding area to create good external environment for domestic development. In addition, further expansion and defending of overseas interests set higher standards for Chinese diplomacy. Having been pushed by the era to the forefront, China is performing its responsibility as a major power in a peculiar way and will certainly make greater contributions to world peace and development.展开更多
August 8,2007,a special day for Chinese people,marks the be- ginning of one-year countdown to the Beijing 2008 Olympic Games.A grand ceremony opened in Chinas Olym- pic City at 8:08pm on August 8,2008. On this signifi...August 8,2007,a special day for Chinese people,marks the be- ginning of one-year countdown to the Beijing 2008 Olympic Games.A grand ceremony opened in Chinas Olym- pic City at 8:08pm on August 8,2008. On this significant day,many celebrations referring to Olympic Games were held展开更多
This article deals with relationship between cultural globalization and local cultures, seen mostly as conflict between centre and peripheries on the world scale and also as conflict among ethnicities in the societies...This article deals with relationship between cultural globalization and local cultures, seen mostly as conflict between centre and peripheries on the world scale and also as conflict among ethnicities in the societies. It also suggests some solutions to the problem of conflict on the global scale in general and in Vietnam in particular. In the era of globalization, there exists a risk of cultural imperialism rising as a cultural centre. Nevertheless, the cultural imperialism always bears the economic and political motives. This is the very cause which leads to politico-cultural conflict. Therefore, in essence, cultural hegemony is also the very economic hegemony and it serves the economy. Thus, in fact, social conflicts are often the contradictions, but these contradictions could lead to conflict only when they are pushed to political and economic interests level, and then they are the truly economic and political conflicts and not cultural ones. Therefore, in essence, there are not purely cultural conflicts, but culture is only the medium for politico-economic conflict. There may be various kinds of solutions for the problem of conflict： the economic solutions, the social solutions, the political solutions, and the cultural ones. Vietnarrv--as a multi-ethnic natiorv--is not a country without social conflict. To solve the problem of conflict is to solve the contradictions in economic interests and to overcome the lack of democracy. Therefore, the most important solutions for the problem of conflict are the cultural and political solutions. Especially, the article emphasizes the democracy and the rule of law as the critical points in solving the problem of social conflict.展开更多
The concept of crisis evolution is still not fully understood, despite over 40 years of research into investigations in the field of crisis and insolvency prediction. This is due to the fact that the financial situati...The concept of crisis evolution is still not fully understood, despite over 40 years of research into investigations in the field of crisis and insolvency prediction. This is due to the fact that the financial situation of a firm changes within an unobservable life cycle continuum, comprising different economic states which are not in fact properly defined. The aim of this study was to contribute towards a better understanding of the differences between solvent and insolvent finns for the periods of one and two years prior to insolvency respectively. Through the application of correlation and factor analysis, an attempt was made to detect behavioral pattems in accounting ratios, which can in turn explain differences and similarities between the two groups of finns. The results of this study show that although accounting ratios from two consecutive years had low correlations for both groups of finns, they were much higher for insolvent firms. This provides evidence that the economic and financial situation of insolvent firms is much more dependent on its history when compared to solvent firms. Moreover, there is evidence to suggest that the change of the economic and fmancial situation of insolvent firms within the life cycle continuum tends to follow a predetermined path, in contrast to the more random nature of a solvent firm＇s behavior. Additionally, the results showed that the factor loadings for solvent and insolvent finns differ for both observation periods, indicating that there are different underlying factors affecting the final outcomes for the two groups of firms. This is mainly attributable to disturbances in the scaling factors of total assets for both observation periods, as well as the disappearing size factor for the pre-distress year for insolvent firms, based on factor analysis.展开更多
Since time and beyond, when humans first developed the understanding of staying in communities, a sense of affection and adoration grew towards fellow beings. The law of nature of the cycle of life gave rise to the b...Since time and beyond, when humans first developed the understanding of staying in communities, a sense of affection and adoration grew towards fellow beings. The law of nature of the cycle of life gave rise to the belief in life after death and a sense of intimidation for the same, gave way to supernatural beliefs. Such beliefs gave rise to multifarious customary activities. A study to understand them on the basis of symbolism has paved the way for simplification of the complex rituals, and hence, perceive the prevalent socio-cultural aspects of those times.展开更多
Epoxy resin laminate onto which a pair of copper foil was printed was employed as test samples.The samples were placed in an artificial atmospheric chamber, which was vacuumed by a rotary pump from 100 kPa to 5 kPa.Th...Epoxy resin laminate onto which a pair of copper foil was printed was employed as test samples.The samples were placed in an artificial atmospheric chamber, which was vacuumed by a rotary pump from 100 kPa to 5 kPa.The magnetic field was produced by permanent magnets that were assembled to make E×B drift away from, into and parallel to the sample surface, respectively.Magnetic flux density was adjusted at 120 mT, 180 mT and 240 mT respectively.By applying a negative bias voltage between the electrodes, the ...展开更多
An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complet...An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.展开更多
The article concerns the commission that was made by the Biennale di Venezia to Stravinsky in the 50s＇ which led to the composition of the Canticum Sacrum. The discovery of the correspondence between the composer, th...The article concerns the commission that was made by the Biennale di Venezia to Stravinsky in the 50s＇ which led to the composition of the Canticum Sacrum. The discovery of the correspondence between the composer, the artistic director Alessandro Piovesan and the organizers of the Venetian Festival allows to reconstruct the events that led Stravinsky to change his initial plans for a Passion selon Saint Marc in favour of a short Canticum. The objections, which concerned above all the limited size of the piece, were repeated several times by Piovesan, but were all disregarded by Stravinsky. In the light of the eight letters deposited in the Archivio Storico delle Arti Contemporanee （ASAC） of Venice （in Appendix）, the circumstances bringing about Stravinsky＇s refusal can be fully understood. The references to recent studies by David H. Smyth, Akane Mori, and Jonathan Kramer regarding the identification of palindromic and proportional structures in the Canticum, offers further proof sustaining Stravinsky＇s declaration that to enlarge the piece would have been impossible. These events confirm the composer＇s unbending determination to undertake a new experimental stylistic direction already tried out in pieces like the Three Songs from William Shakespeare and Agon.展开更多
This is a study of German Labor Sport organizations and unions in Slovakia in the time parameters area 1918-1938 German workers living in Slovakia started to found their own union after 1918. They got a strong support...This is a study of German Labor Sport organizations and unions in Slovakia in the time parameters area 1918-1938 German workers living in Slovakia started to found their own union after 1918. They got a strong support from similar organizations of German workers living in Sudety. The coordinating role was played by the German Socio-Democratic party in Slovakia. The major concentration of these unions was in Bratislava and Eastern Slovakia. Concerning their specialized field, they can be divided into tourism-practising, physical and sport ones However, the union activities were strongly influenced by political parties. Activities of every union were regional and therefore a strong mutual isolation existed展开更多
Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards （IFRSs） but continue to adhere to their own accou...Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards （IFRSs） but continue to adhere to their own accounting laws or standards, including Libya and some surrounding countries. This paper examines the arguments surrounding the appropriateness of accounting harmonization and the obstacles to achieve it and seeks to apply these arguments in the case of Libya. The conclusion is that although harmonization with IFRSs is not precluded by any cultural considerations, historical factors and accounting education deficiencies may make the adoption of IFRSs more difficult, while the absence of an active stock market may make it less desirable.展开更多
In this age of modernization and mechanization, we seem to have lost sensitivity to a collective awareness regarding the welfare of our surroundings, people, animals, microbes, and plants. We seem to encounter systemi...In this age of modernization and mechanization, we seem to have lost sensitivity to a collective awareness regarding the welfare of our surroundings, people, animals, microbes, and plants. We seem to encounter systemic problems of corruption, moral bankruptcy, and spiritual decay. This leads to a rise in violence at various levels： individual, familial, societal, global, environmental, and biological. In order to combat these problems, it is necessary to examine the diverse semantics of the concept of peace： positive peace, negative peace, world peace, socio-cultural peace, and individual peace. The semantics of peace changes according to the context, for example, ＂May he rest in peace,＂ is quite different from： ＂His beautiful memories will give you peace.＂ Since society is constituted of a group of persons, an individual becomes society＇s substantive foundation with his/her conscious self, made of mind, body and spirit. The individual with creative power can become an agent of positive change. Using the interdisciplinary socio-linguistic/semantic and humanistic-philosophical approaches, this paper analyzes the ＂all-inclusive＂ and ＂interdependent＂ nature of life and the role and power of the individual （self） in the creation of peace at diverse levels： personal, community, the globe, and the cosmos. The paper draws heavily from India＇s spiritual worldview and humanistic techniques in resolving conflicts and attaining freedom from ill-health for peaceful living.展开更多
With the rapid changes of demographic and socio-economic structure, various ecological and environmental problems have emerged in peri-urban areas. Studies on the correlation between socio-economic development and eco...With the rapid changes of demographic and socio-economic structure, various ecological and environmental problems have emerged in peri-urban areas. Studies on the correlation between socio-economic development and eco-environmental preservation are inadequate. This paper analyzes the landscape pattern of peri-urban areas to address this issue. First, it studies the differentiation of economic development levels in Beijing peri-urban areas. Then, it explores the correlation between economic development level of each town and its landscape pattern using Pearson Correlation and grade difference indices. Furthermore, it summarizes the problems within current landscape pattern. Three conclusions are drawn from the analysis: (1) on the whole, the economic de- velopment level in Beijing peri-urban areas basically matches with landscape pattern; (2) landscape contagion degree decreases with the growth of economic development level in as much as 30% of Beijing peri-urban areas. This is an irrational phenomenon accord- ing to our judgment; (3) landscape fragmentation grades in more than half of the towns are higher than their economic development grades, suggesting that attention should be paid to excessive fragmentation of land use.展开更多
Tidal currents are a resource of great potentiality and not yet fully explored. Several efforts have been made to exploit these resources, but the costs associated to the deployment of tidal plants in marine environme...Tidal currents are a resource of great potentiality and not yet fully explored. Several efforts have been made to exploit these resources, but the costs associated to the deployment of tidal plants in marine environments are usually too high. The aim of this work is to present a system able to handle with the above mentioned problems, through the development of a particular hydrokinetic turbine design. In previous works, the authors described a basic turbine configuration achieving interesting performances, although some operational inconveniences were detected. Those problems have been existing so the solution should be optimized and redesigned. As a result, a new design of the turbine is proposed, consisting of a double rotor spinning in opposite directions in order to balance the induced mechanical torque. From preliminary evaluations related to the Messina Strait tidal cycles （Punta Pezzo site, RC, Italy）, a single 12 m diameter turbine can supply a power of about 500 kW with a peak current speed of 3 m/s and deliver up to 450 MWh/year.展开更多
Rainwater tanks have been an integral part of the Australian landscape given the vital role these tanks have played over the years in rural Australia. In the past Local government and Water Authorities actively discou...Rainwater tanks have been an integral part of the Australian landscape given the vital role these tanks have played over the years in rural Australia. In the past Local government and Water Authorities actively discouraged the use of rainwater tanks and informing citizens that they were illegal and dangerous. Kogarah Council within the Sydney metropolitan area is a proactive Council, and became the first council in Sydney to adopt Total Water Cycle Management （TWCM） principles into its Sustainability Management Plan, integrating these principles into on-ground projects at a catchment level in a planned and strategic approach. Among it priority projects was the Rainwater Tanks in Schools. This paper outlines how this project assisted all 22 schools in the Kogarah LGA （The Local Government Association） to increase the efficiency of water use and install rainwater tanks to reduce potable water use in toilet flushing and irrigating school gardens. The rainwater harvesting reduced the amount of drinking water used for toilet flushing and/or irrigation. The rainwater tanks also act as a visual reminder to conserve water for the students. The project has equipped the next generation with the necessary tools to make informed decisions and undertake actions that will move towards achieving sustainability.展开更多
文摘The year of 2016 witnessed the balance of internal and external situations, calm and steady actions and proper planning in major power diplomacy with Chinese characteristics. Those were reflected in the success of the G20 summit, the vigorous promotion of the"One Belt, One Road"(B&R) Initiative and the active promotion of international cooperation on development, which acquired positive response and general agreement from the international community and made special contributions to building a more just and reasonable international order.Those were also reflected in the active management of major power relations and sound responses to the changing situation in the surrounding area to create good external environment for domestic development. In addition, further expansion and defending of overseas interests set higher standards for Chinese diplomacy. Having been pushed by the era to the forefront, China is performing its responsibility as a major power in a peculiar way and will certainly make greater contributions to world peace and development.
文摘August 8,2007,a special day for Chinese people,marks the be- ginning of one-year countdown to the Beijing 2008 Olympic Games.A grand ceremony opened in Chinas Olym- pic City at 8:08pm on August 8,2008. On this significant day,many celebrations referring to Olympic Games were held
文摘This article deals with relationship between cultural globalization and local cultures, seen mostly as conflict between centre and peripheries on the world scale and also as conflict among ethnicities in the societies. It also suggests some solutions to the problem of conflict on the global scale in general and in Vietnam in particular. In the era of globalization, there exists a risk of cultural imperialism rising as a cultural centre. Nevertheless, the cultural imperialism always bears the economic and political motives. This is the very cause which leads to politico-cultural conflict. Therefore, in essence, cultural hegemony is also the very economic hegemony and it serves the economy. Thus, in fact, social conflicts are often the contradictions, but these contradictions could lead to conflict only when they are pushed to political and economic interests level, and then they are the truly economic and political conflicts and not cultural ones. Therefore, in essence, there are not purely cultural conflicts, but culture is only the medium for politico-economic conflict. There may be various kinds of solutions for the problem of conflict： the economic solutions, the social solutions, the political solutions, and the cultural ones. Vietnarrv--as a multi-ethnic natiorv--is not a country without social conflict. To solve the problem of conflict is to solve the contradictions in economic interests and to overcome the lack of democracy. Therefore, the most important solutions for the problem of conflict are the cultural and political solutions. Especially, the article emphasizes the democracy and the rule of law as the critical points in solving the problem of social conflict.
文摘The concept of crisis evolution is still not fully understood, despite over 40 years of research into investigations in the field of crisis and insolvency prediction. This is due to the fact that the financial situation of a firm changes within an unobservable life cycle continuum, comprising different economic states which are not in fact properly defined. The aim of this study was to contribute towards a better understanding of the differences between solvent and insolvent finns for the periods of one and two years prior to insolvency respectively. Through the application of correlation and factor analysis, an attempt was made to detect behavioral pattems in accounting ratios, which can in turn explain differences and similarities between the two groups of finns. The results of this study show that although accounting ratios from two consecutive years had low correlations for both groups of finns, they were much higher for insolvent firms. This provides evidence that the economic and financial situation of insolvent firms is much more dependent on its history when compared to solvent firms. Moreover, there is evidence to suggest that the change of the economic and fmancial situation of insolvent firms within the life cycle continuum tends to follow a predetermined path, in contrast to the more random nature of a solvent firm＇s behavior. Additionally, the results showed that the factor loadings for solvent and insolvent finns differ for both observation periods, indicating that there are different underlying factors affecting the final outcomes for the two groups of firms. This is mainly attributable to disturbances in the scaling factors of total assets for both observation periods, as well as the disappearing size factor for the pre-distress year for insolvent firms, based on factor analysis.
文摘Since time and beyond, when humans first developed the understanding of staying in communities, a sense of affection and adoration grew towards fellow beings. The law of nature of the cycle of life gave rise to the belief in life after death and a sense of intimidation for the same, gave way to supernatural beliefs. Such beliefs gave rise to multifarious customary activities. A study to understand them on the basis of symbolism has paved the way for simplification of the complex rituals, and hence, perceive the prevalent socio-cultural aspects of those times.
基金Supported by National Natural Science Foundation of China (No.50777048)
文摘Epoxy resin laminate onto which a pair of copper foil was printed was employed as test samples.The samples were placed in an artificial atmospheric chamber, which was vacuumed by a rotary pump from 100 kPa to 5 kPa.The magnetic field was produced by permanent magnets that were assembled to make E×B drift away from, into and parallel to the sample surface, respectively.Magnetic flux density was adjusted at 120 mT, 180 mT and 240 mT respectively.By applying a negative bias voltage between the electrodes, the ...
文摘An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.
文摘The article concerns the commission that was made by the Biennale di Venezia to Stravinsky in the 50s＇ which led to the composition of the Canticum Sacrum. The discovery of the correspondence between the composer, the artistic director Alessandro Piovesan and the organizers of the Venetian Festival allows to reconstruct the events that led Stravinsky to change his initial plans for a Passion selon Saint Marc in favour of a short Canticum. The objections, which concerned above all the limited size of the piece, were repeated several times by Piovesan, but were all disregarded by Stravinsky. In the light of the eight letters deposited in the Archivio Storico delle Arti Contemporanee （ASAC） of Venice （in Appendix）, the circumstances bringing about Stravinsky＇s refusal can be fully understood. The references to recent studies by David H. Smyth, Akane Mori, and Jonathan Kramer regarding the identification of palindromic and proportional structures in the Canticum, offers further proof sustaining Stravinsky＇s declaration that to enlarge the piece would have been impossible. These events confirm the composer＇s unbending determination to undertake a new experimental stylistic direction already tried out in pieces like the Three Songs from William Shakespeare and Agon.
文摘This is a study of German Labor Sport organizations and unions in Slovakia in the time parameters area 1918-1938 German workers living in Slovakia started to found their own union after 1918. They got a strong support from similar organizations of German workers living in Sudety. The coordinating role was played by the German Socio-Democratic party in Slovakia. The major concentration of these unions was in Bratislava and Eastern Slovakia. Concerning their specialized field, they can be divided into tourism-practising, physical and sport ones However, the union activities were strongly influenced by political parties. Activities of every union were regional and therefore a strong mutual isolation existed
文摘Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards （IFRSs） but continue to adhere to their own accounting laws or standards, including Libya and some surrounding countries. This paper examines the arguments surrounding the appropriateness of accounting harmonization and the obstacles to achieve it and seeks to apply these arguments in the case of Libya. The conclusion is that although harmonization with IFRSs is not precluded by any cultural considerations, historical factors and accounting education deficiencies may make the adoption of IFRSs more difficult, while the absence of an active stock market may make it less desirable.
文摘In this age of modernization and mechanization, we seem to have lost sensitivity to a collective awareness regarding the welfare of our surroundings, people, animals, microbes, and plants. We seem to encounter systemic problems of corruption, moral bankruptcy, and spiritual decay. This leads to a rise in violence at various levels： individual, familial, societal, global, environmental, and biological. In order to combat these problems, it is necessary to examine the diverse semantics of the concept of peace： positive peace, negative peace, world peace, socio-cultural peace, and individual peace. The semantics of peace changes according to the context, for example, ＂May he rest in peace,＂ is quite different from： ＂His beautiful memories will give you peace.＂ Since society is constituted of a group of persons, an individual becomes society＇s substantive foundation with his/her conscious self, made of mind, body and spirit. The individual with creative power can become an agent of positive change. Using the interdisciplinary socio-linguistic/semantic and humanistic-philosophical approaches, this paper analyzes the ＂all-inclusive＂ and ＂interdependent＂ nature of life and the role and power of the individual （self） in the creation of peace at diverse levels： personal, community, the globe, and the cosmos. The paper draws heavily from India＇s spiritual worldview and humanistic techniques in resolving conflicts and attaining freedom from ill-health for peaceful living.
文摘With the rapid changes of demographic and socio-economic structure, various ecological and environmental problems have emerged in peri-urban areas. Studies on the correlation between socio-economic development and eco-environmental preservation are inadequate. This paper analyzes the landscape pattern of peri-urban areas to address this issue. First, it studies the differentiation of economic development levels in Beijing peri-urban areas. Then, it explores the correlation between economic development level of each town and its landscape pattern using Pearson Correlation and grade difference indices. Furthermore, it summarizes the problems within current landscape pattern. Three conclusions are drawn from the analysis: (1) on the whole, the economic de- velopment level in Beijing peri-urban areas basically matches with landscape pattern; (2) landscape contagion degree decreases with the growth of economic development level in as much as 30% of Beijing peri-urban areas. This is an irrational phenomenon accord- ing to our judgment; (3) landscape fragmentation grades in more than half of the towns are higher than their economic development grades, suggesting that attention should be paid to excessive fragmentation of land use.
文摘Tidal currents are a resource of great potentiality and not yet fully explored. Several efforts have been made to exploit these resources, but the costs associated to the deployment of tidal plants in marine environments are usually too high. The aim of this work is to present a system able to handle with the above mentioned problems, through the development of a particular hydrokinetic turbine design. In previous works, the authors described a basic turbine configuration achieving interesting performances, although some operational inconveniences were detected. Those problems have been existing so the solution should be optimized and redesigned. As a result, a new design of the turbine is proposed, consisting of a double rotor spinning in opposite directions in order to balance the induced mechanical torque. From preliminary evaluations related to the Messina Strait tidal cycles （Punta Pezzo site, RC, Italy）, a single 12 m diameter turbine can supply a power of about 500 kW with a peak current speed of 3 m/s and deliver up to 450 MWh/year.
文摘Rainwater tanks have been an integral part of the Australian landscape given the vital role these tanks have played over the years in rural Australia. In the past Local government and Water Authorities actively discouraged the use of rainwater tanks and informing citizens that they were illegal and dangerous. Kogarah Council within the Sydney metropolitan area is a proactive Council, and became the first council in Sydney to adopt Total Water Cycle Management （TWCM） principles into its Sustainability Management Plan, integrating these principles into on-ground projects at a catchment level in a planned and strategic approach. Among it priority projects was the Rainwater Tanks in Schools. This paper outlines how this project assisted all 22 schools in the Kogarah LGA （The Local Government Association） to increase the efficiency of water use and install rainwater tanks to reduce potable water use in toilet flushing and irrigating school gardens. The rainwater harvesting reduced the amount of drinking water used for toilet flushing and/or irrigation. The rainwater tanks also act as a visual reminder to conserve water for the students. The project has equipped the next generation with the necessary tools to make informed decisions and undertake actions that will move towards achieving sustainability.
