This study analyses IASB＇s stipulations on fair value usage in its standard designed for SMEs and the reactions of national standard setters, preparers and users of financial reporting in this respect. It tries to cl...This study analyses IASB＇s stipulations on fair value usage in its standard designed for SMEs and the reactions of national standard setters, preparers and users of financial reporting in this respect. It tries to clarify fair value applications such as market value and value in use and the appropriateness of their usage for the case on hand. This research determines the inconsistencies within IASB ED IFRSfor SMEs （2007） related to the usage of fair value, underlined by the respondents＇ comment letters. The content analysis of all the above, conducted according to the type of economy and nature of respondent, along with the statistical techniques applied, indicates a partial approval of fair value usage under the following conditions： clarification of the concept, details on its usage in relation to market liquidity and the nature of the asset, additional guidance regarding the measurement methods. We advocate for the value in use, an application of the fair value based on internal valuations, which offers an adequate cost-benefit rate. The final version ofIFRSfor SMEs highlights both the preference of market information over the internal valuations and the insufficient information regarding solutions suited for non-liquid markets. It may be appropriate for the IASB, maybe in collaboration with the IVSC, to provide guidance and details regarding the implementation and disclosure of the valuation techniques applicable to this type of entities.展开更多
Libraries are places in which all kinds of academic information are gathered, providing people with a broad platform for accessing a variety of knowledge. In addition to the knowledge in daily work, study and life, so...Libraries are places in which all kinds of academic information are gathered, providing people with a broad platform for accessing a variety of knowledge. In addition to the knowledge in daily work, study and life, some important historical materials are collected in libraries, and all of them are of important significance for studies of social development from multiple aspects. Influenced by information technology, the forms of library resources are no longer limited to books and documents, and digital resources have changed into part of the storage of library information. With the purpose of solving the problems in the current management of non-book resources, it is necessary for management personnel of libraries to actively change management model and make more scientific and sound resource management programs. Based on this point, an analysis is made by the author in this paper.展开更多
This special issue of SCIENCE CHINA Mathematics commemorates the 7th International Conference on Representation Theory(ICRT VII)held at Huaqiao University,Xiamen,China from July 18 to July 23,2016.This 5-day conferenc...This special issue of SCIENCE CHINA Mathematics commemorates the 7th International Conference on Representation Theory(ICRT VII)held at Huaqiao University,Xiamen,China from July 18 to July 23,2016.This 5-day conference is devoted to the representation theory of algebraic groups,quantum groups and related finite groups and algebras.More than 80 experts and students from over 8 countries and regions attended this international conference.展开更多
The automated energy generating complex allows obtaining heat energy from waste coal-water slurry fuel （WCF） that is a mixture of fine coal particles from coal enrichment wastes with water. The mixture is blown into...The automated energy generating complex allows obtaining heat energy from waste coal-water slurry fuel （WCF） that is a mixture of fine coal particles from coal enrichment wastes with water. The mixture is blown into the swirl chamber under the pressure through the special sprayers. The received heat energy is used in different ways. One of the important issues is to estimate the heat losses through the walls of this chamber. In this paper we solved the boundary problem of mathematical physics to estimate the temperature fields in the walls of the swirl chamber. The obtained solution allows us to estimate the heat losses through the waUs of the swid chamber. The task of the mathematical physics has been solved by a numerical finite-difference method. The method for solving this prob- lem can be used in the calculation of temperature fields and evaluation of heat losses in other thermal power units.展开更多
文摘This study analyses IASB＇s stipulations on fair value usage in its standard designed for SMEs and the reactions of national standard setters, preparers and users of financial reporting in this respect. It tries to clarify fair value applications such as market value and value in use and the appropriateness of their usage for the case on hand. This research determines the inconsistencies within IASB ED IFRSfor SMEs （2007） related to the usage of fair value, underlined by the respondents＇ comment letters. The content analysis of all the above, conducted according to the type of economy and nature of respondent, along with the statistical techniques applied, indicates a partial approval of fair value usage under the following conditions： clarification of the concept, details on its usage in relation to market liquidity and the nature of the asset, additional guidance regarding the measurement methods. We advocate for the value in use, an application of the fair value based on internal valuations, which offers an adequate cost-benefit rate. The final version ofIFRSfor SMEs highlights both the preference of market information over the internal valuations and the insufficient information regarding solutions suited for non-liquid markets. It may be appropriate for the IASB, maybe in collaboration with the IVSC, to provide guidance and details regarding the implementation and disclosure of the valuation techniques applicable to this type of entities.
文摘Libraries are places in which all kinds of academic information are gathered, providing people with a broad platform for accessing a variety of knowledge. In addition to the knowledge in daily work, study and life, some important historical materials are collected in libraries, and all of them are of important significance for studies of social development from multiple aspects. Influenced by information technology, the forms of library resources are no longer limited to books and documents, and digital resources have changed into part of the storage of library information. With the purpose of solving the problems in the current management of non-book resources, it is necessary for management personnel of libraries to actively change management model and make more scientific and sound resource management programs. Based on this point, an analysis is made by the author in this paper.
文摘This special issue of SCIENCE CHINA Mathematics commemorates the 7th International Conference on Representation Theory(ICRT VII)held at Huaqiao University,Xiamen,China from July 18 to July 23,2016.This 5-day conference is devoted to the representation theory of algebraic groups,quantum groups and related finite groups and algebras.More than 80 experts and students from over 8 countries and regions attended this international conference.
基金the project No.2010-218-02-174 by the Governmental Order of the Russian Federation of April 9,2010 No.218'On measures of federal support of cooperation between higher educational institutions and enterprises which realize complex projects of hi-tech production development
文摘The automated energy generating complex allows obtaining heat energy from waste coal-water slurry fuel （WCF） that is a mixture of fine coal particles from coal enrichment wastes with water. The mixture is blown into the swirl chamber under the pressure through the special sprayers. The received heat energy is used in different ways. One of the important issues is to estimate the heat losses through the walls of this chamber. In this paper we solved the boundary problem of mathematical physics to estimate the temperature fields in the walls of the swirl chamber. The obtained solution allows us to estimate the heat losses through the waUs of the swid chamber. The task of the mathematical physics has been solved by a numerical finite-difference method. The method for solving this prob- lem can be used in the calculation of temperature fields and evaluation of heat losses in other thermal power units.
