书籍封面设计中的“形美”与“意准”

书籍封面设计讲求"形美"与"意准",旨在从外在层面与内在层面起到修饰书籍的作用,给读者以"美"的视觉和触觉体验。优秀的书籍封面设计通过"形美"给读者以精致感,引起读者的阅读欲望,通过"意准"来准确传递书籍的内在价值,使读者迅速做出符合自己需求与理念的购买与阅读判断。书籍封面设计的"形美"与"意准"的有机结合,对其在分众视域下的推广具有重要的作用。

基于语料库的语言对比研究——以“準備”“用意”和“准备”的对比为例

分别使用日语语料库BCCWJ和汉语语料库BCC对日语近义词“準備”“用意”和汉语词汇“准备”进行了分析,通过对比两者的异同点总结了相互间的对应关系。具体表现为:名词用法的“準備”和“准备”相对应;动词用法的“用意”和名词用法的“用意”均对应动词用法的“准备”;在与饮食相关的名词搭配使用时,“準備”“用意”的名词用法与“准备”的动词用法相对应。

Two-Stage Interactive Multi-Objective Decision-Making Method Based on the Satisfactoriness Criterion

In this paper, for multi objective decision making, the defects on the commonly used interactive methods based on the satisfactoriness criterion is studied. Then a class of two stage interactive method based on the satisfactoriness criterion is proposed for improvement with the satisfactoriness criterion being determined through the collection of the decision makers preference information. An application example is presented for illustration of applicability of the method.

Priority of Factors Affected on Customer＇s Satisfaction in the E-Banking by Using Kano Model and Analytical Hierarchy Process： A Case of Iranian Commercial Bank

The aim of the article is to determine the extent to which customer satisfaction＇s in the e-banking in Semnan area had organizational and customer readiness for developing their services. One of the most important sectors that plays key role for grasping developed condition is banking sector. Banks like other institutions also look for augmenting their profits and increasing their strength by expansion. The designing of bank must involve selection of those that have sufficient success potential. Hence, from several factors of success, the following three criteria factors have been： selected-customer satisfied, one dimensional, and product fully functional. These factors offers three question multi criteria group extracted from a 16 norms. Also, three criteria factors have been studied over a period of five years and important criteria for evaluating the norms. The Analytical Hierarchy Process （AHP） has been employed to calculate the success potential of each norm. The empirical data comprises the longitudinal survey of the agricultural banking of the Semnan province. The paper, also, finds that product fully functional is placed as the first priority.

The Impact of International Accounting Standards Board （IASB）＇s Guidelines for Preparing Management Commentary （MC）： Evidence From Italian Listed Firms

This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.

An overview of occult hepatitis B virus infection

Occult hepatitis B virus (HBV) infection (OBI), alternatively defined as occult hepatitis B (OHB), is a challenging clinical entity. It is recognized by two main characteristics: absence of HBsAg, and low viral replication. The previous two decades have witnessed a remarkable progress in our understanding of OBI and its clinical implications. Appropriate diagnostic techniques must be adopted. Sensitive HBV DNA amplification assay is the gold standard assay for detection of OBI. Viral as well as host factors are implicated in the pathogenesis of OBI. However, published data reporting the infectivity of OBI by transfusion are limited. Several aspects including OBI transmission, infectivity and its relation to the development of chronic liver diseases and hepatocellular carcinoma have to be resolved. The aim of the present review is to highlight recent data on OBI with a focus on its virological diagnosis and clinical outcome.

Enhance product development capabilities and standardized management of enterprise

Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management level. Since the reform and opening, the adoption of international standards and foreign advanced standards as a major technical and economic policy and active promotion of it, has played a significant role in promoting economic development and improve our products competitive in the international market. Some of the industry increased awareness of the standardization in the fierce competition in the market, making the standardization as a competitive means to promote industrial upgrading and technological progress.

Accurate analysis of ＂Chinese New Standard＂ with the exploration of classical poetry ＂mood＂ Method

The mood is intended to send poetry lyric and a form of expressive, while the Chinese have a long attention of the ＂mood＂ to convey tradition and from the east, we can see the nation＇ s awareness of thinking, oriental poet emphasis of things＇ teaser, expression of mood. Therefore, secondary school teachers in the resolution of the ＂Chinese New Standard＂ in Chinese classical poetry pay attention to poetry with the main objective unity, and the traditional interpretation of metaphor Fu poetry ＂mood.＂

The Social Significance of Dickens＇s Oliver Twist

Charles Dickens （1812-1870） is a 19th century British writer, and he is the main representative of realism. Oliver Twist is the first social novel that discloses a variety of evils under the world of money. In this novel, his childhood＇s experiences supply Dickens a large quantity of writing materials. The author holds a decent moral code and encourages government to reform. It is of profound meaning for constructing harmonious and modem society.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

Comprehensive Income （CI） Statement＇s Compliance With International Accounting Standard （IAS） 1 （Revised 2007 and 2011）： Evidence From Italian Listed Corporate Groups

The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of the comprehensive income （CI） statement format with International Accounting Standard （IAS） 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange （FTSE）. Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues： （1） presentation of all items of income and expense in an overall statement or in two separate statements; （2） a detailed level of the content in terms of number of items between revenue and net income （NI）; （3） classification of expenses either by nature or by function; （4） number and type of intermediate margins; and （5） presentation of items of other comprehensive income （OCI） either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters （IASB and Financial Accounting Standards Board （FASB）） on financial statement presentation. On the other hand, some alternative types of presentation （e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.） are used by most of the entities of the sample possibly because of the influence of Italian accounting culture.

Comprehensive Income in Italy： Reporting Preferences and Its Effects on Performance Indicators

This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards （IAS） 1.81 concerning presentation of the statement of comprehensive income. It is reported that most companies have chosen to use the two-statement option, and that there is some evidence that this choice is related to the size and sign of total Other Comprehensive Income （OCI）. On this latter point, the paper emphatically aims to contribute to the literature on accounting policy choice with respect to a similar option in Statement of Financial Accounting Standards [SFAS] 130. In addition, pro forma calculations on Return on Equity （ROE） and Earnings per Share （EPS） are presented that illustrate, in effect, the variation across companies in size and sign of OCI.

Study on the Diffusion Performance of Standard E-Government Information Systems

Standard e-government information system(SEIS) including mobile-government applications are playing more and more important roles in the establishing of national e-government framework. It can be beneficial not only for avoiding redundant e-government IS development but also for improving collaboration among government agencies. Two research questions were explored: what are the factors influencing the performance of SEIS? Will mandatory SEIS create a better performance than non-mandatory SEIS? Specifically, the use of five categories of IS aspects--information system quality, online service quality, offline service quality, diffusion modes and standard network size—is proposed to understand the performance of SEIS through applying both survey study and simulation study. The results show that information system quality and online service quality of SEIS have strong effects on users' expectation and users' satisfaction, which thereafter promotes the performance of SEIS. Government agencies' offline service quality shows a significant effect on users' satisfaction while not on users' expectation. Furthermore, the diffusion speed of SEIS in non-mandatory and mandatory modes and the standard network size also have great influence on the utility of SEIS.

Human-inspired lighting control in robot systems with the intention of glare avoidance

This paper presents some human-inspired strategies for lighting control in a robot system for best scene interpretation,where the main intention is to avoid possible glares or highlights occurring in images. It firstly compares the characteristics of human eyes and robot eyes. Then some evaluation criteria are addressed to assess the lighting conditions. A bio-inspired method is adopted to avoid the visual glare which is caused by either direct illumination from large light sources or indirect illumination reflected by smooth surfaces. Appropriate methods are proposed to optimize the pose and optical parameters of the light source and the vision camera.

The Theoretical Perspectives and Managerial Implications of the Balanced Scorecard （BSC） in the Italian Public Utilities

The present work aims to conduct a critical analysis of control systems and tools of performance assessment in local public services companies, with a particular reference to the public transport sector. The interest in this issue arises for various reasons, from the growing economic significance of the sector at a national level, measurable in terms of production value and the number of operators involved, to the spread of outsourcing policies, liberalization and privatization, and the use of the standard cost to establish the level of funding. In the field of public utilities, until a few years ago, the concept of control was intended only in a ＂bureaucratic＂ sense as the capacity to fulfill the formal obligations linked to the strong regulatory context, ignoring aspects that have become fundamental today, such as economy, efficiency, and effectiveness of management. The approach used is deductive and the study ends with the presentation of the possible implications of the use of standard cost and the presentation of an application hypothesis of a balanced scorecard （BSC） for local public transport （LPT）.

Methodology for Selecting the Best Model for Forecasts： The Case Study of Forest Bioenergy

The aim of this paper is the analysis of methodology for selecting the best model for forecasting of fuelwood demand in Greece for the years 2020, 2025 and 2030 with a final objective the decision-making in the sector of forest bioenergy. A complete time series of historical data exists that concerns： （a） the consumption of fuelwood and （b） the six most important from the independent variables that could influence the consumption of fuelwood, whose data cover the time period 1989-2010. The evaluation and choice of the best model was realized with the help of the following six statistical criteria： （a） the size of standard error of theoretical values of dependant variable, S. E.; （b） the value of adjusted R square （R2）; （c） the non-existence of autocorrelation among the residuals （ei） through the criterion Durbin-Watson; （d） the statistical significance of models coefficients through t criterion; （e） the statistical significance of models through F criterion and （f） the non-existence of multicolinearity through the values of Variance Inflation Factor.

Comparative Study of Chinese and foreign independent films

The concept of ＂Independent film＂ comes from the middle of last century＇s in Hollywood. Hollywood at that time, because of the monopolization of the so-called ＂eight movie companies＂, the shooting and operation of a film followed rigorous steps of ＂producer system.＂ The target of the ＂producer system＂ entirely aimed at the market in order to get the maximum profits; therefore, although this system brought a lot of money to the film industry, it also limited the filmmakers＇ play space. Thus, a group of filmmakers got rid of the eight movie companies＇ control and made self-financing, or even wrote and direct red by themselves, they shot a lot of strong ideological films which were different with commercial films, known as the＂ Independent Film ＂.

SPECIAL ISSUE： A DISCUSSION ON THE SOURCE OF MEANING OF LITERARY WORKS The Source of Meaning of Literary Works： From the Perspective of 20th Century Western Literary History

The rise of historicism at the turn of the 19th century changed the ancient poetics and rhetoric standards held by Aristotle for a long time, trying to integrate literary studies into a larger historical context, but in the first half of the 20th century several literary criticism methods, including formalism, new criticism, structuralism and poststructuralism, came up to emphasize once again the importance of form and rhetoric. After the 1980s and 1990s, a new inclination to seek and promote the relationship between literature and the real world has encouraged the literary research that interprets classical and contemporary literary works on the basis of current political issues. The influence of formalism and its opponents, as well as the emphasis on literary aesthetics in the process, led to the relaxation of the standard for the search of literary significance. Therefore, we must give brand-new attention to what the literary works themselves are intended to tell the reader.