Esophageal polyps are very rare,One case of giant fibrovascular polyp of the esophagus was described.The patient had symptoms of dysphagia and hematemesis.After examinations,the diagnosis of esophageal leiomyoma was m...Esophageal polyps are very rare,One case of giant fibrovascular polyp of the esophagus was described.The patient had symptoms of dysphagia and hematemesis.After examinations,the diagnosis of esophageal leiomyoma was made,In the process of thoracie exploration,esophageal polyp was removed,The pathological diagnosis postoperation was giant fibrovascular polyp of the esophagus associated with mucoid degeneration.展开更多
Back propagation is employed to forecast the current of a storm with various characteristics of storm surge; the technique is thus important in disaster forecasting. One of the most fuzzy types of information in the p...Back propagation is employed to forecast the current of a storm with various characteristics of storm surge; the technique is thus important in disaster forecasting. One of the most fuzzy types of information in the prediction of geological calamity is handled employing the information diffusion method. First, a single-step prediction model and neural network prediction model are employed to collect influential information used to predict the extreme tide level. Second, information is obtained using the information diffusion method, which improves the precision of risk recognition when there is insufficient information. Experiments demonstrate that the method proposed in this paper is simple and effective and provides better forecast results than other methods. Future work will focus on a more precise forecast model.展开更多
In sensor networks,the adversaries can inject false data reports from compromised nodes.Previous approaches to filter false reports,e.g.,SEF,only verify the correctness of the message authentication code (MACs) carrie...In sensor networks,the adversaries can inject false data reports from compromised nodes.Previous approaches to filter false reports,e.g.,SEF,only verify the correctness of the message authentication code (MACs) carried in each data report on intermediate nodes,thus cannot filter out fake reports that are forged in a collaborative manner by a group of compromised nodes,even if these compromised nodes distribute in different geographical areas.Furthermore,if the adversary obtains keys from enough (e.g.,more than t in SEF) distinct key partitions,it then can successfully forge a data report without being detected en-route.A neighbor information based false report filtering scheme (NFFS) in wireless sensor networks was presented.In NFFS,each node distributes its neighbor information to some other nodes after deployment.When a report is generated for an observed event,it must carry the IDs and the MACs from t detecting nodes.Each forwarding node checks not only the correctness of the MACs carried in the report,but also the legitimacy of the relative position of these detecting nodes.Analysis and simulation results demonstrate that NFFS can resist collaborative false data injection attacks efficiently,and thus can tolerate much more compromised nodes than existing schemes.展开更多
Coal and gas outburst information system is based on-Geographic Information System(GIS), with which the relation among mine geological structure, coal features, stress field and coal and gas outburst were researched, ...Coal and gas outburst information system is based on-Geographic Information System(GIS), with which the relation among mine geological structure, coal features, stress field and coal and gas outburst were researched, and also the relation between gas distributed condition and dangerous degrees. Various prediction method, index and technique were applied to realize the data visualization; the accuracy of region prediction was increased. The system has successfully applied in Huainan minging area and Pingdingshan minging area.展开更多
Abnormalities of gastric mucosa in patients with portal hypertension are well documented. Manifestations of portal hypertension in small bowel and colon are less common. Colonic polypoid lesions microscopically consis...Abnormalities of gastric mucosa in patients with portal hypertension are well documented. Manifestations of portal hypertension in small bowel and colon are less common. Colonic polypoid lesions microscopically consisting of a normal mucosa, with dilatation of submucosal vessels, have been described. We here report the first case of portal hypertensive duodenal polyp, responsible for gastro-intestinal bleeding. Endoscopic treatment turned out to be successful.展开更多
Banks in the economies of individual countries play the role of entities of public trust and are perceived as "too big to fail". In fact, they are exposed to risks associated with business operations. In practice, t...Banks in the economies of individual countries play the role of entities of public trust and are perceived as "too big to fail". In fact, they are exposed to risks associated with business operations. In practice, there are even instances of banks going bankrupt. Therefore, the reliability of the financial statements of a bank as a source of information about its financial condition is of particular importance. The main objective of creating IAS/IFRS and their implementation within the European Union is the strive to standardize accounting rules utilized by companies and other organizations. IFRS, as any other regulations, are subject to change over years. One of the recent changes is the introduction of IFRS 15 "Revenue from Contracts with Customers". In all entities using IAS/IFRS, communication of planned changes should involve disclosure ahead of time, regarding the analysis of their impact on the financial statements. The purpose of this paper has been to analyze whether the financial statements of banks contain any records on the impact of IFRS 15. These analyses are within the mainstream of studying how complete and prospective is the information contained in the financial statements for external users. The subjects for research are the consolidated financial statements of five major banks in Poland. As a result of research, it was found that in all studied cases, work on the implementation of IFRS 15 was observed. However, looking at every bank separately, a differentiated approach to presenting information on the standard is observed, which may be a hindrance for users of banks' financial statements.展开更多
Three methods of extracting the information of anomalies of a precursory group are put forward, i.e., the mathematical analyses of the synthetic information of earthquake precursors (S), the inhomogeneous degree of pr...Three methods of extracting the information of anomalies of a precursory group are put forward, i.e., the mathematical analyses of the synthetic information of earthquake precursors (S), the inhomogeneous degree of precursory groups (ID) and the values of short-term and impending anomaly in near-source area (NS). Using these methods, we calculate the observational data of deformation, underground fluid and hydrochemical constituents obtained from different seismic stations in the Sichuan-Yunnan region and conclude that the synthetic precursory anomalies of a single strong earthquake with M S6.0 differ greatly from those of the grouped strong earthquakes, for the anomalous information of precursory groups are more abundant. The three methods of extracting the synthetic precursory anomaly and the related numerical results can be applied into the practice of prediction to the grouped strong earthquakes in the Sichuan-Yunnan region. Inhomogeneous degree (ID) of synthetic precursory anomaly can be identified automatically because it takes the threshold of distributive characteristics of the anomalies of precursory group as its criterion for anomaly.展开更多
Physiography and soil in Mae Rim watershed, Chiang Mai Province, Thailand were investigated by using aerial photographs and satellite image in conjunction with field work, and soil infiltration rate and soil shear res...Physiography and soil in Mae Rim watershed, Chiang Mai Province, Thailand were investigated by using aerial photographs and satellite image in conjunction with field work, and soil infiltration rate and soil shear resistance were measured in field. Many factors affecting runoff were analyzed using the Integrated Land and Water Information System (ILWIS). As a result, a model determining flood hazard was set up. Three maps including runoff curve number map, runoff coefficient map, and flood inundation map were created. In addition, the time of concentration was predicted.展开更多
This paper introduces the background of cloud computing, takes analysis of key technology, analysis of cloud computing and traditional competitive intelligence information model for comparative study, for the security...This paper introduces the background of cloud computing, takes analysis of key technology, analysis of cloud computing and traditional competitive intelligence information model for comparative study, for the security of cloud computing, function and service of the following aspects to elaborate, to explore the influence of cloud computing on the information.展开更多
The International Accounting Standards Board (IASB) has established international standards (International Accounting Standards (lASs) and International Financial Reporting Standards (IFRSs)) to ensure more co...The International Accounting Standards Board (IASB) has established international standards (International Accounting Standards (lASs) and International Financial Reporting Standards (IFRSs)) to ensure more comparability and transparency and also higher-quality financial statements. The creation of such standards by the IASB aims at achieving harmonization of accounting practices among countries. The objective of this research is to show that in accordance with the expectations of international organizations, the adoption of IAS-IFRS increases the information content of financial statements and also to identify the key accounting variables that have been affected by this adoption. This article used a sample of year observations of 150 French firms which have adopted IAS-IFRS since 2005 as data to study the association relationship between accounting variables and stock returns before and after the adoption of IASs. The findings of this paper show that the application of IAS-IFRS as accounting standards increases the information content of accounting numbers. Dividends, long-term debts, equity, and revenue variables are most correlated with stock returns. Their information content has reached 80% after the adoption, while it was 30% before.展开更多
AIM:Inflammatory fibroid polyp (IFP) is a rare benign lesion that may occur throughout the digestive tract.IFP is more commonly found in the antrum of the stomach in particular. It mostly affects adults at the average...AIM:Inflammatory fibroid polyp (IFP) is a rare benign lesion that may occur throughout the digestive tract.IFP is more commonly found in the antrum of the stomach in particular. It mostly affects adults at the average age of 60 years.These polyps are able to cause abdominal pain,gastrointestinal bleeding,intestinal obstruction or intussusception.In this paper we report a case of gastric TIP with unusual presenting features. METHODS:A child with gastric IFP was described and the literature was reviewed, RESULTS:A 4-year-old girl presented with fever for 2 months,arthralgia of knees and ankles,iron defidency anemia, and hypoalbuminemia.Her stool examination was positive for occult blood.The upper gastrointestinal study demonstrated a large Iobulated mass at the upper part of gastric body.Partial gastrectomy en blocwith this 5 cm×8 cm mass was subsequently performed.Pathological examination was consistent with IFP.Following the mass excision,her fever abruptly declined and disappeared together with anemia and arthralgia.She remained asymptomatic and the abdominal ultrasonography performed at the 24-month follow-up demonstrated no recurrence of the tumor. CONCLUSION:The etiopathogenesis of IFP still remains unclear,The presence of IFP throughout the gastrointestinal tract and its variable clinical appearances make it difficult to diagnose,The inflammatory symptoms found in this patient support the hypothesis of inflammatory benign lesions of IFP.展开更多
The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central t...The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections: (1) what are international public sector accounting standards? (2) accounting entities of the public sector; (3) the limitations of current public sector accounting in Vietnam; (4) financial information to meet the requirements of state management and to comply with international practices; (5) the advantages of applying international public sector accounting standards in Vietnam; (6) the difficulties and challenges of applying international public sector accounting standards in Vietnam; (7) learning experiences from other countries; and (8) conclusion.展开更多
A 50-year old woman suffering from diabetes had a CT scan that revealed a diffuse thickening of small intestinal wall and swollen paraaortic lymph nodes. An esophago gastroduodenoscopy (EGD) confirmed multiple polypoi...A 50-year old woman suffering from diabetes had a CT scan that revealed a diffuse thickening of small intestinal wall and swollen paraaortic lymph nodes. An esophago gastroduodenoscopy (EGD) confirmed multiple polypoid lesions in the duodenum and small intestine, and conventional histological testing revealed non-specific inflammatory changes. Further examinations including the immunohistochemical profiles of the biopsied specimens led us to diagnose the lesion as a marginal zone B-cell lymphoma of mucosa-associated lymphoid tissue type, forming multiple lymphomatous polyposis sequentially spreading from duodenal bulb to terminal ileum. According to Lugano’s classification, its staging was clinically diagnosed as stage Ⅱ. Two courses of a standard CHOP (cyclophosphamide, doxorubicin hydrochloride, vincristine sulfate, and predonisolone) regimen with rituximab reduced the lesion and the patient had a almost complete response. A 5-year follow- up EGD and histological examinations detected no recurrence of the disease.展开更多
In the current paper, the authors investigate empirically the relationship between the share price volatility and the amount of voluntary information disclosed in the corporate annual report. The authors use the data ...In the current paper, the authors investigate empirically the relationship between the share price volatility and the amount of voluntary information disclosed in the corporate annual report. The authors use the data envelopment analysis (DEA) and the stochastic frontier analysis (SFA) models on a sample of 50 listed French firms belonging to the Soci6t6s des Bourses Fran^aises (SBF250) index from 2004 to 2008. The authors focus on the extent of voluntary disclosure in the annual reports that have been measure by using a composite disclosure index. Then, the authors study the relevance of disclosure policies through the ability of the voluntary disclosure level to effectively reduce the share price volatility. The findings of DEA and SFA provide, in average, highly efficient scores of the sample, reveal the several dispositions taken by the French Exchange Market authorities and the initiative of French firms to improve the market stability. In addition, the findings highlight, in average, stability of the firms' efficiency scores over the studied period. The authors explain these findings by the stability of corporate disclosure policy as suggested in previous literature (e.g., Botosan, 1997). However, there are some differences between the findings of SFA and DEA models.展开更多
Terms of intelligence in 20th and 21th century mean the methods of automatic extraction, analysis, interpretation and use of information. Thus, the intelligence services in the future created an electronic database in...Terms of intelligence in 20th and 21th century mean the methods of automatic extraction, analysis, interpretation and use of information. Thus, the intelligence services in the future created an electronic database in which to their being classified intelligence products, users could choose between the latter themselves relevant information. The EU (European Union) that activities are carried out from at least in year 1996, terrorist attacks in year 200l is only accelerating. Proposals to increase surveillance and international cooperation in this field have been drawn up before September 11 2011. On the Web you can fmd a list of networks (Cryptome, 2011), which could be connected, or are under the control of the security service--NSA (National Security Agency). United States of America in year 1994 enacted a law for telephone communication--Digital Telephony Act, which would require manufacturers of telecommunications equipment, leaving some security holes for control. In addition, we monitor the Internet and large corporations. The example of the United States of America in this action reveals the organization for electronic freedoms against a telecom company that the NSA illegally gains access to data on information technology users and Internet telephony.展开更多
This paper compares the differences of information presentation in the straight news reports about international air disasters in ChD (China Daily) and NYT (The New York Times). The type of straight news report is...This paper compares the differences of information presentation in the straight news reports about international air disasters in ChD (China Daily) and NYT (The New York Times). The type of straight news report is regarded as the most objective news report in the journalistic field. The purpose of this research is to find out the different journalistic cultures or orientations between Chinese and American newspapers when they report the same world event. This paper finds that ChD prefers to provide more information for the consequences of the event and reactions to it usually by making general and static statements. NYT attaches more importance to background introduction and is more liable to use detailed and dynamic description展开更多
This paper presented an approach to hide secret speech information in code excited linear prediction (CELP)-based speech coding scheme by adopting the analysis-by-synthesis (ABS)-based algorithm of speech information ...This paper presented an approach to hide secret speech information in code excited linear prediction (CELP)-based speech coding scheme by adopting the analysis-by-synthesis (ABS)-based algorithm of speech information hiding and extracting for the purpose of secure speech communication. The secret speech is coded in 2.4 Kb/s mixed excitation linear prediction (MELP), which is embedded in CELP type public speech. The ABS algorithm adopts speech synthesizer in speech coder. Speech embedding and coding are synchronous, i.e. a fusion of speech information data of public and secret. The experiment of embedding 2.4 Kb/s MELP secret speech in G.728 scheme coded public speech transmitted via public switched telephone network (PSTN) shows that the proposed approach satisfies the requirements of information hiding, meets the secure communication speech quality constraints, and achieves high hiding capacity of average 3.2 Kb/s with an excellent speech quality and complicating speakers’ recognition.展开更多
This study evaluates the extent of voluntary disclosure in the annual reports of non-financial companies listed at the Amman Stock Exchange (ASE) for the year 2006. The study adopts the disclosure index suggested by...This study evaluates the extent of voluntary disclosure in the annual reports of non-financial companies listed at the Amman Stock Exchange (ASE) for the year 2006. The study adopts the disclosure index suggested by Haddad, AI-Shattarat & Nobanee (2009) and evaluates the voluntary disclosure for the Jordanian companies for the year 2006 at three levels: the first provides a description and analysis of the overall voluntary disclosure; the second covers the extent to which each individual item of information is disclosed; the third covers the type of information (e.g., financial information, historical information, management discussion). The results of the study reveal that there was a considerable variation in the disclosure of the index items and also among the listed companies. On average, a company disclosed about 28.95% of the items applicable to it, and only six out of the 53 companies received disclosure scores greater than 50%. It was also found that 50 items out of 62 items included in the index had a disclosure below 50%, and 10 items had disclosure of less than 10%. With respect to the evaluation of different types of information, the analyses indicated that the category of the background information, the category of financial ratios and the category of management discussions were better disclosed in corporate annual reports than the other types of information.展开更多
文摘Esophageal polyps are very rare,One case of giant fibrovascular polyp of the esophagus was described.The patient had symptoms of dysphagia and hematemesis.After examinations,the diagnosis of esophageal leiomyoma was made,In the process of thoracie exploration,esophageal polyp was removed,The pathological diagnosis postoperation was giant fibrovascular polyp of the esophagus associated with mucoid degeneration.
基金Supported by the MISSION 908 (Nos. 908-02-03-07, SD-908-02-08)
文摘Back propagation is employed to forecast the current of a storm with various characteristics of storm surge; the technique is thus important in disaster forecasting. One of the most fuzzy types of information in the prediction of geological calamity is handled employing the information diffusion method. First, a single-step prediction model and neural network prediction model are employed to collect influential information used to predict the extreme tide level. Second, information is obtained using the information diffusion method, which improves the precision of risk recognition when there is insufficient information. Experiments demonstrate that the method proposed in this paper is simple and effective and provides better forecast results than other methods. Future work will focus on a more precise forecast model.
基金Projects(61173169,61103203,70921001)supported by the National Natural Science Foundation of ChinaProject(NCET-10-0798)supported by Program for New Century Excellent Talents in University of China
文摘In sensor networks,the adversaries can inject false data reports from compromised nodes.Previous approaches to filter false reports,e.g.,SEF,only verify the correctness of the message authentication code (MACs) carried in each data report on intermediate nodes,thus cannot filter out fake reports that are forged in a collaborative manner by a group of compromised nodes,even if these compromised nodes distribute in different geographical areas.Furthermore,if the adversary obtains keys from enough (e.g.,more than t in SEF) distinct key partitions,it then can successfully forge a data report without being detected en-route.A neighbor information based false report filtering scheme (NFFS) in wireless sensor networks was presented.In NFFS,each node distributes its neighbor information to some other nodes after deployment.When a report is generated for an observed event,it must carry the IDs and the MACs from t detecting nodes.Each forwarding node checks not only the correctness of the MACs carried in the report,but also the legitimacy of the relative position of these detecting nodes.Analysis and simulation results demonstrate that NFFS can resist collaborative false data injection attacks efficiently,and thus can tolerate much more compromised nodes than existing schemes.
基金Supported by China Postdoctoral Science Foundation(2005038319)the Science Research Plan of Educational Department of Liaoning Province(05L177)
文摘Coal and gas outburst information system is based on-Geographic Information System(GIS), with which the relation among mine geological structure, coal features, stress field and coal and gas outburst were researched, and also the relation between gas distributed condition and dangerous degrees. Various prediction method, index and technique were applied to realize the data visualization; the accuracy of region prediction was increased. The system has successfully applied in Huainan minging area and Pingdingshan minging area.
文摘Abnormalities of gastric mucosa in patients with portal hypertension are well documented. Manifestations of portal hypertension in small bowel and colon are less common. Colonic polypoid lesions microscopically consisting of a normal mucosa, with dilatation of submucosal vessels, have been described. We here report the first case of portal hypertensive duodenal polyp, responsible for gastro-intestinal bleeding. Endoscopic treatment turned out to be successful.
文摘Banks in the economies of individual countries play the role of entities of public trust and are perceived as "too big to fail". In fact, they are exposed to risks associated with business operations. In practice, there are even instances of banks going bankrupt. Therefore, the reliability of the financial statements of a bank as a source of information about its financial condition is of particular importance. The main objective of creating IAS/IFRS and their implementation within the European Union is the strive to standardize accounting rules utilized by companies and other organizations. IFRS, as any other regulations, are subject to change over years. One of the recent changes is the introduction of IFRS 15 "Revenue from Contracts with Customers". In all entities using IAS/IFRS, communication of planned changes should involve disclosure ahead of time, regarding the analysis of their impact on the financial statements. The purpose of this paper has been to analyze whether the financial statements of banks contain any records on the impact of IFRS 15. These analyses are within the mainstream of studying how complete and prospective is the information contained in the financial statements for external users. The subjects for research are the consolidated financial statements of five major banks in Poland. As a result of research, it was found that in all studied cases, work on the implementation of IFRS 15 was observed. However, looking at every bank separately, a differentiated approach to presenting information on the standard is observed, which may be a hindrance for users of banks' financial statements.
文摘Three methods of extracting the information of anomalies of a precursory group are put forward, i.e., the mathematical analyses of the synthetic information of earthquake precursors (S), the inhomogeneous degree of precursory groups (ID) and the values of short-term and impending anomaly in near-source area (NS). Using these methods, we calculate the observational data of deformation, underground fluid and hydrochemical constituents obtained from different seismic stations in the Sichuan-Yunnan region and conclude that the synthetic precursory anomalies of a single strong earthquake with M S6.0 differ greatly from those of the grouped strong earthquakes, for the anomalous information of precursory groups are more abundant. The three methods of extracting the synthetic precursory anomaly and the related numerical results can be applied into the practice of prediction to the grouped strong earthquakes in the Sichuan-Yunnan region. Inhomogeneous degree (ID) of synthetic precursory anomaly can be identified automatically because it takes the threshold of distributive characteristics of the anomalies of precursory group as its criterion for anomaly.
文摘Physiography and soil in Mae Rim watershed, Chiang Mai Province, Thailand were investigated by using aerial photographs and satellite image in conjunction with field work, and soil infiltration rate and soil shear resistance were measured in field. Many factors affecting runoff were analyzed using the Integrated Land and Water Information System (ILWIS). As a result, a model determining flood hazard was set up. Three maps including runoff curve number map, runoff coefficient map, and flood inundation map were created. In addition, the time of concentration was predicted.
文摘This paper introduces the background of cloud computing, takes analysis of key technology, analysis of cloud computing and traditional competitive intelligence information model for comparative study, for the security of cloud computing, function and service of the following aspects to elaborate, to explore the influence of cloud computing on the information.
文摘The International Accounting Standards Board (IASB) has established international standards (International Accounting Standards (lASs) and International Financial Reporting Standards (IFRSs)) to ensure more comparability and transparency and also higher-quality financial statements. The creation of such standards by the IASB aims at achieving harmonization of accounting practices among countries. The objective of this research is to show that in accordance with the expectations of international organizations, the adoption of IAS-IFRS increases the information content of financial statements and also to identify the key accounting variables that have been affected by this adoption. This article used a sample of year observations of 150 French firms which have adopted IAS-IFRS since 2005 as data to study the association relationship between accounting variables and stock returns before and after the adoption of IASs. The findings of this paper show that the application of IAS-IFRS as accounting standards increases the information content of accounting numbers. Dividends, long-term debts, equity, and revenue variables are most correlated with stock returns. Their information content has reached 80% after the adoption, while it was 30% before.
基金Supported by the Thailand Research Fund and Center of Excellence,Viral Hepatitis Research Unit,Chulalongkorn University
文摘AIM:Inflammatory fibroid polyp (IFP) is a rare benign lesion that may occur throughout the digestive tract.IFP is more commonly found in the antrum of the stomach in particular. It mostly affects adults at the average age of 60 years.These polyps are able to cause abdominal pain,gastrointestinal bleeding,intestinal obstruction or intussusception.In this paper we report a case of gastric TIP with unusual presenting features. METHODS:A child with gastric IFP was described and the literature was reviewed, RESULTS:A 4-year-old girl presented with fever for 2 months,arthralgia of knees and ankles,iron defidency anemia, and hypoalbuminemia.Her stool examination was positive for occult blood.The upper gastrointestinal study demonstrated a large Iobulated mass at the upper part of gastric body.Partial gastrectomy en blocwith this 5 cm×8 cm mass was subsequently performed.Pathological examination was consistent with IFP.Following the mass excision,her fever abruptly declined and disappeared together with anemia and arthralgia.She remained asymptomatic and the abdominal ultrasonography performed at the 24-month follow-up demonstrated no recurrence of the tumor. CONCLUSION:The etiopathogenesis of IFP still remains unclear,The presence of IFP throughout the gastrointestinal tract and its variable clinical appearances make it difficult to diagnose,The inflammatory symptoms found in this patient support the hypothesis of inflammatory benign lesions of IFP.
文摘The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections: (1) what are international public sector accounting standards? (2) accounting entities of the public sector; (3) the limitations of current public sector accounting in Vietnam; (4) financial information to meet the requirements of state management and to comply with international practices; (5) the advantages of applying international public sector accounting standards in Vietnam; (6) the difficulties and challenges of applying international public sector accounting standards in Vietnam; (7) learning experiences from other countries; and (8) conclusion.
基金Supported in part by a Grant-in-Aid for Scientific Research (C) from the Ministry of Education, Science and Culture in Japan
文摘A 50-year old woman suffering from diabetes had a CT scan that revealed a diffuse thickening of small intestinal wall and swollen paraaortic lymph nodes. An esophago gastroduodenoscopy (EGD) confirmed multiple polypoid lesions in the duodenum and small intestine, and conventional histological testing revealed non-specific inflammatory changes. Further examinations including the immunohistochemical profiles of the biopsied specimens led us to diagnose the lesion as a marginal zone B-cell lymphoma of mucosa-associated lymphoid tissue type, forming multiple lymphomatous polyposis sequentially spreading from duodenal bulb to terminal ileum. According to Lugano’s classification, its staging was clinically diagnosed as stage Ⅱ. Two courses of a standard CHOP (cyclophosphamide, doxorubicin hydrochloride, vincristine sulfate, and predonisolone) regimen with rituximab reduced the lesion and the patient had a almost complete response. A 5-year follow- up EGD and histological examinations detected no recurrence of the disease.
文摘In the current paper, the authors investigate empirically the relationship between the share price volatility and the amount of voluntary information disclosed in the corporate annual report. The authors use the data envelopment analysis (DEA) and the stochastic frontier analysis (SFA) models on a sample of 50 listed French firms belonging to the Soci6t6s des Bourses Fran^aises (SBF250) index from 2004 to 2008. The authors focus on the extent of voluntary disclosure in the annual reports that have been measure by using a composite disclosure index. Then, the authors study the relevance of disclosure policies through the ability of the voluntary disclosure level to effectively reduce the share price volatility. The findings of DEA and SFA provide, in average, highly efficient scores of the sample, reveal the several dispositions taken by the French Exchange Market authorities and the initiative of French firms to improve the market stability. In addition, the findings highlight, in average, stability of the firms' efficiency scores over the studied period. The authors explain these findings by the stability of corporate disclosure policy as suggested in previous literature (e.g., Botosan, 1997). However, there are some differences between the findings of SFA and DEA models.
文摘Terms of intelligence in 20th and 21th century mean the methods of automatic extraction, analysis, interpretation and use of information. Thus, the intelligence services in the future created an electronic database in which to their being classified intelligence products, users could choose between the latter themselves relevant information. The EU (European Union) that activities are carried out from at least in year 1996, terrorist attacks in year 200l is only accelerating. Proposals to increase surveillance and international cooperation in this field have been drawn up before September 11 2011. On the Web you can fmd a list of networks (Cryptome, 2011), which could be connected, or are under the control of the security service--NSA (National Security Agency). United States of America in year 1994 enacted a law for telephone communication--Digital Telephony Act, which would require manufacturers of telecommunications equipment, leaving some security holes for control. In addition, we monitor the Internet and large corporations. The example of the United States of America in this action reveals the organization for electronic freedoms against a telecom company that the NSA illegally gains access to data on information technology users and Internet telephony.
文摘This paper compares the differences of information presentation in the straight news reports about international air disasters in ChD (China Daily) and NYT (The New York Times). The type of straight news report is regarded as the most objective news report in the journalistic field. The purpose of this research is to find out the different journalistic cultures or orientations between Chinese and American newspapers when they report the same world event. This paper finds that ChD prefers to provide more information for the consequences of the event and reactions to it usually by making general and static statements. NYT attaches more importance to background introduction and is more liable to use detailed and dynamic description
文摘This paper presented an approach to hide secret speech information in code excited linear prediction (CELP)-based speech coding scheme by adopting the analysis-by-synthesis (ABS)-based algorithm of speech information hiding and extracting for the purpose of secure speech communication. The secret speech is coded in 2.4 Kb/s mixed excitation linear prediction (MELP), which is embedded in CELP type public speech. The ABS algorithm adopts speech synthesizer in speech coder. Speech embedding and coding are synchronous, i.e. a fusion of speech information data of public and secret. The experiment of embedding 2.4 Kb/s MELP secret speech in G.728 scheme coded public speech transmitted via public switched telephone network (PSTN) shows that the proposed approach satisfies the requirements of information hiding, meets the secure communication speech quality constraints, and achieves high hiding capacity of average 3.2 Kb/s with an excellent speech quality and complicating speakers’ recognition.
文摘This study evaluates the extent of voluntary disclosure in the annual reports of non-financial companies listed at the Amman Stock Exchange (ASE) for the year 2006. The study adopts the disclosure index suggested by Haddad, AI-Shattarat & Nobanee (2009) and evaluates the voluntary disclosure for the Jordanian companies for the year 2006 at three levels: the first provides a description and analysis of the overall voluntary disclosure; the second covers the extent to which each individual item of information is disclosed; the third covers the type of information (e.g., financial information, historical information, management discussion). The results of the study reveal that there was a considerable variation in the disclosure of the index items and also among the listed companies. On average, a company disclosed about 28.95% of the items applicable to it, and only six out of the 53 companies received disclosure scores greater than 50%. It was also found that 50 items out of 62 items included in the index had a disclosure below 50%, and 10 items had disclosure of less than 10%. With respect to the evaluation of different types of information, the analyses indicated that the category of the background information, the category of financial ratios and the category of management discussions were better disclosed in corporate annual reports than the other types of information.