The control value of the deflection of the embedded cylindrical structure, which is the maximum deflection allowed for stability of the cylinder, is a vital quantity of stability calculation. The deflection and the so...The control value of the deflection of the embedded cylindrical structure, which is the maximum deflection allowed for stability of the cylinder, is a vital quantity of stability calculation. The deflection and the soil pressure on the embedded cylinder were investigated by model experiment. When the inclined angle of cylinder is less than or equal to 0.25°, the effective anti-overturning ratio increases gradually and reaches the maximum. When the inclined angle of cylinder is more than 0.25°, the effective anti-overturning ratio decreases gradually. The control value of instability of the cylindrical structure approximates 0.2°. and the bearing stress at the back edge of the cylinder is equal to zero.展开更多
The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting （FVA）. This debate presents a major challenge for FVA going forward and standard setters＇ push to extend FVA...The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting （FVA）. This debate presents a major challenge for FVA going forward and standard setters＇ push to extend FVA into other areas. In this article, we highlight three important issues as an attempt to make sense of the debate. First, much of the controversy results from confusion about what is new and different about FVA. Second, while there are legitimate concerns about marking to market （or pure FVA） in times of financial crisis, it is less clear that these problems apply to FVA as stipulated by the accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting （HCA） is unlikely to be the remedy. There are a number of concerns about HCA as well and these problems could be larger than those with FVA.展开更多
This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-...This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-setting; （2） a cultural analysis in an empirical context; and （3） the use of a research methodology drawn from Anthony Giddens＇ structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens＇ three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations： Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies.展开更多
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
The challenges of the ocean working environment and conditions require that marine instrumentsand equipment be highly reliable and environmentally adaptable.The various parts and componentsof marine instruments should...The challenges of the ocean working environment and conditions require that marine instrumentsand equipment be highly reliable and environmentally adaptable.The various parts and componentsof marine instruments should be interchangeable,so as to reduce product costs and reasonably economizethe use of energy and material resources.This paper intruduces the importance of formulating marine instrumentproduct standards,the present conditions and problems of marine product standards,and proposesrelated measures and suggestions to sovle the problems.展开更多
In the present study, we aimed to establish the 8th National Standard of Endotoxin using three batches of proposed National Standard of Endotoxin. We co-calibrated the potency of the proposed preparations against the ...In the present study, we aimed to establish the 8th National Standard of Endotoxin using three batches of proposed National Standard of Endotoxin. We co-calibrated the potency of the proposed preparations against the 3rd International Standard （10/178） using the gel-clot method, kinetic-turbidimetric test and kinetic-chromogenic test. A total of 14 laboratories participated in this collaborative study. By comparing precision of three approved candidates＇ calibration results and analyzing the differences among the three results from different methods, we ultimately selected one of candidates as 8th National Standard of Endotoxin, and its potency is 9000 EU/ampoule and lot is 150801-201601.展开更多
基金SUPPORTED BY THE 9TH NATIONAL FIVE-YEAR PROGRAM OF CHINA( NO. 96-415-03-01).
文摘The control value of the deflection of the embedded cylindrical structure, which is the maximum deflection allowed for stability of the cylinder, is a vital quantity of stability calculation. The deflection and the soil pressure on the embedded cylinder were investigated by model experiment. When the inclined angle of cylinder is less than or equal to 0.25°, the effective anti-overturning ratio increases gradually and reaches the maximum. When the inclined angle of cylinder is more than 0.25°, the effective anti-overturning ratio decreases gradually. The control value of instability of the cylindrical structure approximates 0.2°. and the bearing stress at the back edge of the cylinder is equal to zero.
文摘The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting （FVA）. This debate presents a major challenge for FVA going forward and standard setters＇ push to extend FVA into other areas. In this article, we highlight three important issues as an attempt to make sense of the debate. First, much of the controversy results from confusion about what is new and different about FVA. Second, while there are legitimate concerns about marking to market （or pure FVA） in times of financial crisis, it is less clear that these problems apply to FVA as stipulated by the accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting （HCA） is unlikely to be the remedy. There are a number of concerns about HCA as well and these problems could be larger than those with FVA.
文摘This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-setting; （2） a cultural analysis in an empirical context; and （3） the use of a research methodology drawn from Anthony Giddens＇ structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens＇ three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations： Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies.
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The challenges of the ocean working environment and conditions require that marine instrumentsand equipment be highly reliable and environmentally adaptable.The various parts and componentsof marine instruments should be interchangeable,so as to reduce product costs and reasonably economizethe use of energy and material resources.This paper intruduces the importance of formulating marine instrumentproduct standards,the present conditions and problems of marine product standards,and proposesrelated measures and suggestions to sovle the problems.
文摘In the present study, we aimed to establish the 8th National Standard of Endotoxin using three batches of proposed National Standard of Endotoxin. We co-calibrated the potency of the proposed preparations against the 3rd International Standard （10/178） using the gel-clot method, kinetic-turbidimetric test and kinetic-chromogenic test. A total of 14 laboratories participated in this collaborative study. By comparing precision of three approved candidates＇ calibration results and analyzing the differences among the three results from different methods, we ultimately selected one of candidates as 8th National Standard of Endotoxin, and its potency is 9000 EU/ampoule and lot is 150801-201601.
