Ballast water has been a topic of concern for some time because of its potential to introduce invasive species to new habitats. To comply with the International Convention for the Control and Management of Ships' ...Ballast water has been a topic of concern for some time because of its potential to introduce invasive species to new habitats. To comply with the International Convention for the Control and Management of Ships' Ballast Water and Sediments, members of the International Maritime Organization(IMO) must equip their ships with on-board treatment systems to eliminate organism release with ballast water. There are many challenges associated with the implementation of this IMO guideline, one of which is the selection of species for testing the ecological impacts of the treated ballast water. In the United States, ballast water toxicity test methods have been defined by the United States Environmental Protection Agency. However, the test methods had not been finalized in China until the toxicity test methods for ballast water were established in 2008. The Chinese methods have been based on species from three trophic levels: Skeletonema costatum, Neomysis awatschensis, and Ctenogobius gymnauchen. All three species live in broad estuarine and open sea areas of China; they are sensitive to reference toxicants and acclimatize easily to different conditions. In this paper, the biological characteristics, test processes and statistical analysis methods are presented for the three species. Results indicate that the methods for evaluating these three organisms can be included in the ecological toxicity tests for treated ballast water in China.展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
The relationship between the civil law and commercial law is a long-standing issue of controversy in the area of private law, and it is also an issue of unavoidably legislative selection during the codification the ci...The relationship between the civil law and commercial law is a long-standing issue of controversy in the area of private law, and it is also an issue of unavoidably legislative selection during the codification the civil code in almost every country. Since the founding of the People Republic of China, China has carried out the codification of civil code for four times, and since the part^s eighteen plenary session officially proposed the ＇codification of civil code＇, the issue of the civil and conmaercial relation draws the attention again, either unification or division of civil and commercial law directly affects the system and content of the civil code, and affects how to process the relationship between the civil law and commercial law during the codification of the civil code as well. The codification of the civil code should not only consider the legislative tradition of the civil and commercial legislation and the current legal system, but also pursue characteristics of the commercial law, in a system of combining civil and commercial law, through adding commercial law into the general principle of civil law; the existing commercial law should be separately retained.展开更多
In the sense of destitution, human wretchedness, and powerlessness, poverty is a permanent feature of medieval society, inescapable for many men and women. Some virtuous, self-denying people voluntarily chose a life o...In the sense of destitution, human wretchedness, and powerlessness, poverty is a permanent feature of medieval society, inescapable for many men and women. Some virtuous, self-denying people voluntarily chose a life of poverty, usually with a sense of advancing in Christian spirituality. Often associated in moral writing with covetousness, poverty figures among the vices to avoid. In literary works, some instances of poverty and its victims have acquired exemplary value, as is the case of Yvain＇s encounter with three hundred women silk workers in Chr6tien de Troyes＇s 12th-century romance Le Chevalier au lion and its socio-economic implications. Two particular literary contexts are studied here： firstly, where poverty is a temporary condition, susceptible to change, that is improvement, by virtue of courtly-chivalrous action; and secondly, where poverty provides an effective means of disguise, despite possible dangers. While serving the narrative purpose, an ever-present aspect of reality was thus impressed on the audience展开更多
＂Environmental Impact Assessment Law of P. R. China＂ was promulgated on Oct. 28^th, 2002 and has been put into effect on Sep 1^th, 2003. This paper puts forward some important factors which restrict the development ...＂Environmental Impact Assessment Law of P. R. China＂ was promulgated on Oct. 28^th, 2002 and has been put into effect on Sep 1^th, 2003. This paper puts forward some important factors which restrict the development of Strategic Environmental Assessment according to the preliminary practices of SEA in China. These restricting factors are： （1） potential resistance from some departments; （2） poor cooperation between different departments; （3） limited availability of information resources （4） lack of well-developed SEA methods; （5） difficulties in public participation. The primary thought to solve these problems were proposed at policy and technique level.展开更多
基金Supported by the National Key Technology R&D Program of China(No.2006BAC11B05)
文摘Ballast water has been a topic of concern for some time because of its potential to introduce invasive species to new habitats. To comply with the International Convention for the Control and Management of Ships' Ballast Water and Sediments, members of the International Maritime Organization(IMO) must equip their ships with on-board treatment systems to eliminate organism release with ballast water. There are many challenges associated with the implementation of this IMO guideline, one of which is the selection of species for testing the ecological impacts of the treated ballast water. In the United States, ballast water toxicity test methods have been defined by the United States Environmental Protection Agency. However, the test methods had not been finalized in China until the toxicity test methods for ballast water were established in 2008. The Chinese methods have been based on species from three trophic levels: Skeletonema costatum, Neomysis awatschensis, and Ctenogobius gymnauchen. All three species live in broad estuarine and open sea areas of China; they are sensitive to reference toxicants and acclimatize easily to different conditions. In this paper, the biological characteristics, test processes and statistical analysis methods are presented for the three species. Results indicate that the methods for evaluating these three organisms can be included in the ecological toxicity tests for treated ballast water in China.
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
文摘The relationship between the civil law and commercial law is a long-standing issue of controversy in the area of private law, and it is also an issue of unavoidably legislative selection during the codification the civil code in almost every country. Since the founding of the People Republic of China, China has carried out the codification of civil code for four times, and since the part^s eighteen plenary session officially proposed the ＇codification of civil code＇, the issue of the civil and conmaercial relation draws the attention again, either unification or division of civil and commercial law directly affects the system and content of the civil code, and affects how to process the relationship between the civil law and commercial law during the codification of the civil code as well. The codification of the civil code should not only consider the legislative tradition of the civil and commercial legislation and the current legal system, but also pursue characteristics of the commercial law, in a system of combining civil and commercial law, through adding commercial law into the general principle of civil law; the existing commercial law should be separately retained.
文摘In the sense of destitution, human wretchedness, and powerlessness, poverty is a permanent feature of medieval society, inescapable for many men and women. Some virtuous, self-denying people voluntarily chose a life of poverty, usually with a sense of advancing in Christian spirituality. Often associated in moral writing with covetousness, poverty figures among the vices to avoid. In literary works, some instances of poverty and its victims have acquired exemplary value, as is the case of Yvain＇s encounter with three hundred women silk workers in Chr6tien de Troyes＇s 12th-century romance Le Chevalier au lion and its socio-economic implications. Two particular literary contexts are studied here： firstly, where poverty is a temporary condition, susceptible to change, that is improvement, by virtue of courtly-chivalrous action; and secondly, where poverty provides an effective means of disguise, despite possible dangers. While serving the narrative purpose, an ever-present aspect of reality was thus impressed on the audience
文摘＂Environmental Impact Assessment Law of P. R. China＂ was promulgated on Oct. 28^th, 2002 and has been put into effect on Sep 1^th, 2003. This paper puts forward some important factors which restrict the development of Strategic Environmental Assessment according to the preliminary practices of SEA in China. These restricting factors are： （1） potential resistance from some departments; （2） poor cooperation between different departments; （3） limited availability of information resources （4） lack of well-developed SEA methods; （5） difficulties in public participation. The primary thought to solve these problems were proposed at policy and technique level.
