The core concepts of standardization framework of marine sustainable development evaluation systemare fairness and justice and the aim of sustainable development is to pursue development beneficial bothfor the current...The core concepts of standardization framework of marine sustainable development evaluation systemare fairness and justice and the aim of sustainable development is to pursue development beneficial bothfor the current and future generations.Scientific evaluation of sustainable marine development is importantfor ensuring an accurate level of marine development.Establishing a scientific evaluation system is of greatimportance in the planning of marine development.Standardization of such an evaluation system needs tobe based on comprehensive work and must be founded on both marine science and modern managementprinciples.This paper analyses the current marine standards situation and looks at the assessment systemfor marine sustainable development.It also lists the main reasons for the standardization of a sustainablemarine development evaluation system and analyses five existing marine standardization problems whichare a constraint to this standardization.Finally a framework of marine sustainable development evaluationsystem standardization is established.The conclusion incorporates some advice on how to promote thisstandardization.展开更多
New Wide Group（NW Group）officially released its second CSR White Paper in Shanghai on October 12th,written in both Chinese and English and meeting both GRI G4 and CSR-GATEs standard in textile industry.The Report fu...New Wide Group（NW Group）officially released its second CSR White Paper in Shanghai on October 12th,written in both Chinese and English and meeting both GRI G4 and CSR-GATEs standard in textile industry.The Report fully discloses the performance that NW Group has achieved in CRS managerial principles,key issues,response and action,and showcases the results of its long-termcommitment to social responsibility.展开更多
For a shipping company, the vessel is the most valuable and important asset. In most cases, the value of the vessel is the bigger part of total assets. Under International Accounting Standards （IAS） and also United ...For a shipping company, the vessel is the most valuable and important asset. In most cases, the value of the vessel is the bigger part of total assets. Under International Accounting Standards （IAS） and also United States Generally Accepted Accounting Principles （US GAAP） （IAS 36 and Statement of Financial Accounting Standards （SFAS） 144 respectively）, entities are required to conduct impairment tests where there is an indication of impairment of an asset. It is of high importance that the assumptions and the methodology of these tests be right, in order for the results of these tests to be valid. Always, there is the risk that the accountant manipulates the test in order to avoid any impairment losses. Our purpose is to examine the way that the results from these tests are related with market values. Also, we aim to examine under what test assumptions the results from these tests are close enough to market values of vessels.展开更多
We investigate a second order parabolic parametrization, w（a） = wt ＋ wa（at - a）2, which is a direct characterization of a possible turning in w. The cosmological consequence of this parametrization is explored by...We investigate a second order parabolic parametrization, w（a） = wt ＋ wa（at - a）2, which is a direct characterization of a possible turning in w. The cosmological consequence of this parametrization is explored by using the observational data of the SNLS3 type Ia supernovae sample, the CMB measurements from WMAP9 and Planck, the Hubble parameter measurement from HST, and the baryon acoustic oscillation （BAO） measurements from 6dFGS, BOSS DRI 1 and improved WiggleZ. We found the existence of a turning point in w at a - 0.7 is favored at 10- CL. In the epoch 0.55 〈 a 〈 0.9, w 〈 -1 is favored at 10- CL, and this significance increases near a - 0.8, reaching a 20- CL. The parabolic parametrization achieve equivalent performance to the ACDM and Chevallier-Polarski-Linder （CPL） models when the Akaike information criterion was used to assess them. Our analysis shows the value of considering high order parametrizations when studying the cosmological constraints on w.展开更多
文摘The core concepts of standardization framework of marine sustainable development evaluation systemare fairness and justice and the aim of sustainable development is to pursue development beneficial bothfor the current and future generations.Scientific evaluation of sustainable marine development is importantfor ensuring an accurate level of marine development.Establishing a scientific evaluation system is of greatimportance in the planning of marine development.Standardization of such an evaluation system needs tobe based on comprehensive work and must be founded on both marine science and modern managementprinciples.This paper analyses the current marine standards situation and looks at the assessment systemfor marine sustainable development.It also lists the main reasons for the standardization of a sustainablemarine development evaluation system and analyses five existing marine standardization problems whichare a constraint to this standardization.Finally a framework of marine sustainable development evaluationsystem standardization is established.The conclusion incorporates some advice on how to promote thisstandardization.
文摘New Wide Group（NW Group）officially released its second CSR White Paper in Shanghai on October 12th,written in both Chinese and English and meeting both GRI G4 and CSR-GATEs standard in textile industry.The Report fully discloses the performance that NW Group has achieved in CRS managerial principles,key issues,response and action,and showcases the results of its long-termcommitment to social responsibility.
文摘For a shipping company, the vessel is the most valuable and important asset. In most cases, the value of the vessel is the bigger part of total assets. Under International Accounting Standards （IAS） and also United States Generally Accepted Accounting Principles （US GAAP） （IAS 36 and Statement of Financial Accounting Standards （SFAS） 144 respectively）, entities are required to conduct impairment tests where there is an indication of impairment of an asset. It is of high importance that the assumptions and the methodology of these tests be right, in order for the results of these tests to be valid. Always, there is the risk that the accountant manipulates the test in order to avoid any impairment losses. Our purpose is to examine the way that the results from these tests are related with market values. Also, we aim to examine under what test assumptions the results from these tests are close enough to market values of vessels.
基金supported by the National Natural Science Foundation of China (Grant Nos. 11275247 and 11335012)XDL acknowledges suport from the KDES program
文摘We investigate a second order parabolic parametrization, w（a） = wt ＋ wa（at - a）2, which is a direct characterization of a possible turning in w. The cosmological consequence of this parametrization is explored by using the observational data of the SNLS3 type Ia supernovae sample, the CMB measurements from WMAP9 and Planck, the Hubble parameter measurement from HST, and the baryon acoustic oscillation （BAO） measurements from 6dFGS, BOSS DRI 1 and improved WiggleZ. We found the existence of a turning point in w at a - 0.7 is favored at 10- CL. In the epoch 0.55 〈 a 〈 0.9, w 〈 -1 is favored at 10- CL, and this significance increases near a - 0.8, reaching a 20- CL. The parabolic parametrization achieve equivalent performance to the ACDM and Chevallier-Polarski-Linder （CPL） models when the Akaike information criterion was used to assess them. Our analysis shows the value of considering high order parametrizations when studying the cosmological constraints on w.
