In the conceptual framework of adaptation policy assessment to climate change, adaptation measures can be categorized as two groups：facilitation and implementation. Facilitation measures refers to activities that enh...In the conceptual framework of adaptation policy assessment to climate change, adaptation measures can be categorized as two groups：facilitation and implementation. Facilitation measures refers to activities that enhance adaptive capacity, while implementation refers to activities that actually avoid adverse climate impacts on a system by reducing its exposure or sensitivity to climatic hazards, or by moderating relevant non-climatic factors. This paper aims to establish a matrix of implementation measures of adaptation to climate change, through four different ways how adaptation can influencc the relevant elements of climate change. reducing the exposure, reducing the sensitivity, alleviating the adverse impacts and reducing the negative non-climatic factors, and then further discuss the particular implementation measures of adaptation to climate change, through application studies on the selected sub-systems, intend to organize the disordered implementation measures in existent, and put forward some new measures under the guidance of this matrix, which could enrich and promote the system and content of implementation measures of adaptation.展开更多
Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined t...Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.展开更多
A conceptual model for the Calera Aquifer has been created to represent the aquifer system beneath the Calera Aquifer Region （CAR） in the State of Zacatecas, Mexico. The CAR area was uniformly partitioned into a 500...A conceptual model for the Calera Aquifer has been created to represent the aquifer system beneath the Calera Aquifer Region （CAR） in the State of Zacatecas, Mexico. The CAR area was uniformly partitioned into a 500 x 500 m grid generating a high resolution model that represented the natural boundaries of the aquifer. A computer model was calibrated and validated to verify output from the model corresponding to situations that matched the historical aquifer performance. Predicted groundwater levels were compared with measured data collected from nine observation wells between 1954 and 2004 to evaluate model performance. The main objective of this study was to develop and evaluate a groundwater modeling system using ModFlow-2000 for the CAR. Performance statistics indicated that the model performed well in simulating historic groundwater levels in the central part of the CAR where irrigated agriculture was concentrated. Results evaluation yielded average coefficients of determination of 0.81 and 0.67 and root mean square error values lower than 25.1 m and 25.9 m for the calibration and validation processes, respectively. These results are indicative of a good agreement between predicted and observed groundwater levels. However, further improvements in the conceptual model may be needed to improve predictions in other parts of the CAR for evaluating alternative groundwater management strategies.展开更多
In order to meet the actual needs of higher vocational colleges＇ art and design program on the refbrm of specialized courses, the change from assignments to art works and the concept of art products is proposed in th...In order to meet the actual needs of higher vocational colleges＇ art and design program on the refbrm of specialized courses, the change from assignments to art works and the concept of art products is proposed in this paper, so as to enhance the standards of art products from time, satisfaction, and originality. Then, the idea of ＂synchronously training personal ability with the spirit of team work＂ is introduced. Also, the key points in the practice of course evaluation organization and management are mainly expounded through the applicableness of evaluation types, the standard of the evaluation process, and the diversity of evaluation and rewards forms.展开更多
基金supported by National Key Project of Scientific and Technical Supporting Programs Funded by Ministry of Science & Technology of China in the 11th Five-Year Plan (Grant No.2007BAC03A12)
文摘In the conceptual framework of adaptation policy assessment to climate change, adaptation measures can be categorized as two groups：facilitation and implementation. Facilitation measures refers to activities that enhance adaptive capacity, while implementation refers to activities that actually avoid adverse climate impacts on a system by reducing its exposure or sensitivity to climatic hazards, or by moderating relevant non-climatic factors. This paper aims to establish a matrix of implementation measures of adaptation to climate change, through four different ways how adaptation can influencc the relevant elements of climate change. reducing the exposure, reducing the sensitivity, alleviating the adverse impacts and reducing the negative non-climatic factors, and then further discuss the particular implementation measures of adaptation to climate change, through application studies on the selected sub-systems, intend to organize the disordered implementation measures in existent, and put forward some new measures under the guidance of this matrix, which could enrich and promote the system and content of implementation measures of adaptation.
文摘Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.
文摘A conceptual model for the Calera Aquifer has been created to represent the aquifer system beneath the Calera Aquifer Region （CAR） in the State of Zacatecas, Mexico. The CAR area was uniformly partitioned into a 500 x 500 m grid generating a high resolution model that represented the natural boundaries of the aquifer. A computer model was calibrated and validated to verify output from the model corresponding to situations that matched the historical aquifer performance. Predicted groundwater levels were compared with measured data collected from nine observation wells between 1954 and 2004 to evaluate model performance. The main objective of this study was to develop and evaluate a groundwater modeling system using ModFlow-2000 for the CAR. Performance statistics indicated that the model performed well in simulating historic groundwater levels in the central part of the CAR where irrigated agriculture was concentrated. Results evaluation yielded average coefficients of determination of 0.81 and 0.67 and root mean square error values lower than 25.1 m and 25.9 m for the calibration and validation processes, respectively. These results are indicative of a good agreement between predicted and observed groundwater levels. However, further improvements in the conceptual model may be needed to improve predictions in other parts of the CAR for evaluating alternative groundwater management strategies.
文摘In order to meet the actual needs of higher vocational colleges＇ art and design program on the refbrm of specialized courses, the change from assignments to art works and the concept of art products is proposed in this paper, so as to enhance the standards of art products from time, satisfaction, and originality. Then, the idea of ＂synchronously training personal ability with the spirit of team work＂ is introduced. Also, the key points in the practice of course evaluation organization and management are mainly expounded through the applicableness of evaluation types, the standard of the evaluation process, and the diversity of evaluation and rewards forms.
