Wetland databases can provide the basic data that necessary for the protection and management of wetlands. A large number of wetland databases have been established in the world as well as in China. In this paper, we ...Wetland databases can provide the basic data that necessary for the protection and management of wetlands. A large number of wetland databases have been established in the world as well as in China. In this paper, we review China's wetland databases based on remote sensing(RS) technology after introducing the background theory to the application of RS technology in wetland surveys. A key conclusion is that China's wetland databases are far from sufficient in fulfilling protection and management needs. Our recommendations focus on the use of the hyper-spectral imagery, microwave data, multi-temporal images, and automatic classifications in order to improve the accuracy and efficiency of wetland inventory. Further, attention should also be paid to detect major biophysical features of wetlands and build wetland databases in years after the 1980 s in China. Considering that great gap exists between RS experts and wetland experts, further cooperation between wetland scientists and RS scientists are needed to promote the application of RS in the foundation of wetland databases.展开更多
This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statem...This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this paper are as follows. The majority of Japanese companies consider that the domestic markets are more important than overseas markets; the most important differences between IFRS and Japanese standards are goodwill, comprehensive income, and the recognition of revenue; it is expected that IFRS would be applied only in consolidated financial statements or in both consolidated and parent companies＇ separate financial statements; and the lack of legislation making it mandatory is the main reason why IFRS has not been adopted by Japanese companies. Overall, this paper found that Japanese management is prudent and passive regarding IFRS adoption, leaving room for further discussions on the future mandatory application of IFRS in Japan.展开更多
Due to the interaction between lexical tones and intonation in Chinese speech melody, the contour patterns of Chinese IPs （intonational phrases） have long been an intriguing yet complicated subject. Within the AM （...Due to the interaction between lexical tones and intonation in Chinese speech melody, the contour patterns of Chinese IPs （intonational phrases） have long been an intriguing yet complicated subject. Within the AM （Autosegmental-Metrical） framework, this paper makes an empirical study on the subject based on a small-scale database of 22 standard Chinese news stories. A five-degree D value system is proposed for data normalization so that various contour patterns of IPs can be identified and compared despite complications in pitch register and pitch range. The major findings are： Chinese IPs mainly comprise 2, 3, or 4 ips （intermediate phrases）. And the contour patterns of Chinese IPs suggest that the statement intonation in Chinese is primarily indicated by the near-bottom Dmin value of the last ip. Meanwhile, when the primary indicator is not typical, the falling trend of the last part of the top-line can serve as a compensatory perceptual clue.展开更多
基金Under the auspices of National Basic Research Program of China(No.2010CB95090103)Technological Basic Research Program of China(No.2013FY111800)
文摘Wetland databases can provide the basic data that necessary for the protection and management of wetlands. A large number of wetland databases have been established in the world as well as in China. In this paper, we review China's wetland databases based on remote sensing(RS) technology after introducing the background theory to the application of RS technology in wetland surveys. A key conclusion is that China's wetland databases are far from sufficient in fulfilling protection and management needs. Our recommendations focus on the use of the hyper-spectral imagery, microwave data, multi-temporal images, and automatic classifications in order to improve the accuracy and efficiency of wetland inventory. Further, attention should also be paid to detect major biophysical features of wetlands and build wetland databases in years after the 1980 s in China. Considering that great gap exists between RS experts and wetland experts, further cooperation between wetland scientists and RS scientists are needed to promote the application of RS in the foundation of wetland databases.
基金Hu and Yao would like to thank Chitoshi Koga （Doshisha University）, Norio Igarashi （Yokohama National University）, and Hajime Yasui （director of Aarata Institute, PwC Japan） for assisting in the data collection of this study. Hu thanks the funding support from Japan Society for the Promotion of Science （JSPS） KAKENHI Grant Number 24730385, JSPS Strategic Young Researcher Overseas Visits Program Number J2302, and Nitto Promotion of Science Foundation.
文摘This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this paper are as follows. The majority of Japanese companies consider that the domestic markets are more important than overseas markets; the most important differences between IFRS and Japanese standards are goodwill, comprehensive income, and the recognition of revenue; it is expected that IFRS would be applied only in consolidated financial statements or in both consolidated and parent companies＇ separate financial statements; and the lack of legislation making it mandatory is the main reason why IFRS has not been adopted by Japanese companies. Overall, this paper found that Japanese management is prudent and passive regarding IFRS adoption, leaving room for further discussions on the future mandatory application of IFRS in Japan.
文摘Due to the interaction between lexical tones and intonation in Chinese speech melody, the contour patterns of Chinese IPs （intonational phrases） have long been an intriguing yet complicated subject. Within the AM （Autosegmental-Metrical） framework, this paper makes an empirical study on the subject based on a small-scale database of 22 standard Chinese news stories. A five-degree D value system is proposed for data normalization so that various contour patterns of IPs can be identified and compared despite complications in pitch register and pitch range. The major findings are： Chinese IPs mainly comprise 2, 3, or 4 ips （intermediate phrases）. And the contour patterns of Chinese IPs suggest that the statement intonation in Chinese is primarily indicated by the near-bottom Dmin value of the last ip. Meanwhile, when the primary indicator is not typical, the falling trend of the last part of the top-line can serve as a compensatory perceptual clue.
