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 betwee...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.展开更多
Destructive injury is defined as a very serious damage both to the bone and the soft tissues. But in clinical practice we found that in some fracture cases, the damage to soft tissues is not as severe as ＂destructive...Destructive injury is defined as a very serious damage both to the bone and the soft tissues. But in clinical practice we found that in some fracture cases, the damage to soft tissues is not as severe as ＂destructive injury＂ indicates, whereas comminuted fractures still cannot show the severity of bone damage. Therefore we proposed a new term ＂destructive fractures＂ after combining the definition of destructive injury with typical clinic cases. Destructive fractures refer to the fractures whose osseous tissues are damaged too seriously to be repaired, but soft tissues, nerves and veins are less severely injured and can be repaired. From the year 2001 to 2010, 75 cases of destructive fractures were admitted in our department. According to whether the fractures interlinked with the external environment, together with the fracture sites, they were divided into 6 types： al type, closed diaphysis destructive fracture; a2 type, open diaphysis destructive fracture; b1 type, closed joint-involved destructive fracture; b2 type,open joint-involved destructive fracture; cl type, closed mixed destructive fracture; c2 type, open mixed destructive fracture. Corresponding clinical treatments were conducted for each type.The new classification criterion of destructivefracture is simple and practical and thus can be used as an important guide to make reasonable treatment plans for destructive fractures.展开更多
In recent years the evolution of olfactory bulb periglomerular cells,as well as the function of periglomerular cells in olfactory encoding,has attracted increasing attention.Studies of neural information encoding base...In recent years the evolution of olfactory bulb periglomerular cells,as well as the function of periglomerular cells in olfactory encoding,has attracted increasing attention.Studies of neural information encoding based on the analysis of simulation and modeling have given rise to electrophysiological models of periglomerular cells,which have an important role in the understanding of the biology of these cells.In this review we provide a brief introduction to the anatomy of the olfactory system and the cell types in the olfactory bulb.We elaborate on the latest progress in the study of the heterogeneity of periglomerular cells based on different classification criteria,such as molecular markers,structure,ion channels and action potentials.Then,we discuss the several existing electrophysiological models of periglomerular cells,and we highlight the problems and defects of these models.Finally,considering our present work,we propose a future direction for electrophysiological investigations of periglomerular cells and for the modeling of periglomerular cells and olfactory information encoding.展开更多
文摘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.
文摘Destructive injury is defined as a very serious damage both to the bone and the soft tissues. But in clinical practice we found that in some fracture cases, the damage to soft tissues is not as severe as ＂destructive injury＂ indicates, whereas comminuted fractures still cannot show the severity of bone damage. Therefore we proposed a new term ＂destructive fractures＂ after combining the definition of destructive injury with typical clinic cases. Destructive fractures refer to the fractures whose osseous tissues are damaged too seriously to be repaired, but soft tissues, nerves and veins are less severely injured and can be repaired. From the year 2001 to 2010, 75 cases of destructive fractures were admitted in our department. According to whether the fractures interlinked with the external environment, together with the fracture sites, they were divided into 6 types： al type, closed diaphysis destructive fracture; a2 type, open diaphysis destructive fracture; b1 type, closed joint-involved destructive fracture; b2 type,open joint-involved destructive fracture; cl type, closed mixed destructive fracture; c2 type, open mixed destructive fracture. Corresponding clinical treatments were conducted for each type.The new classification criterion of destructivefracture is simple and practical and thus can be used as an important guide to make reasonable treatment plans for destructive fractures.
基金supported by the National Natural Science Foundation of China (Grant Nos. 30300083,30800248,60875078,and 81171416)the Natural Science Foundation of Zhejiang Province (Grant No.Z1080300)
文摘In recent years the evolution of olfactory bulb periglomerular cells,as well as the function of periglomerular cells in olfactory encoding,has attracted increasing attention.Studies of neural information encoding based on the analysis of simulation and modeling have given rise to electrophysiological models of periglomerular cells,which have an important role in the understanding of the biology of these cells.In this review we provide a brief introduction to the anatomy of the olfactory system and the cell types in the olfactory bulb.We elaborate on the latest progress in the study of the heterogeneity of periglomerular cells based on different classification criteria,such as molecular markers,structure,ion channels and action potentials.Then,we discuss the several existing electrophysiological models of periglomerular cells,and we highlight the problems and defects of these models.Finally,considering our present work,we propose a future direction for electrophysiological investigations of periglomerular cells and for the modeling of periglomerular cells and olfactory information encoding.
