College English translation teaching is an important part of college English teaching. It is the principal way to train translators. However, there are too many problems in the process of college English translation t...College English translation teaching is an important part of college English teaching. It is the principal way to train translators. However, there are too many problems in the process of college English translation teaching and it is really out-dated. Therefore, it is a must to improve college English translation teaching, complete the teaching contents, improve the curriculum provision, explore positive teaching modes, intensify the training of the teachers and enhance the students translation skills, so that the colleges could provide highly-qualified translators for the society展开更多
The main aim of this paper is to test whether the foreign currency translation adjustments (FCTAs), the largest components of other comprehensive income (OCI) for most firms, are incrementally value-relevant for i...The main aim of this paper is to test whether the foreign currency translation adjustments (FCTAs), the largest components of other comprehensive income (OCI) for most firms, are incrementally value-relevant for investors with respect to the net income (NI). Previous archival research on the value relevance of FCTAs has documented a weak or non-existent link between FCTAs and firm valuation (Pinto, 2005). The hypothesized reasons could reside in the econometric method employed, in the use of as-if numbers, and in the missing consideration of the differential effect that exchange rate changes have on firms of varying levels of capital intensiveness. This study adds to the existing literature by empirically testing the value relevance of as-reported FCTAs numbers in the earnings and book value model the Ohlson-like interacted model through panel data techniques. The main finding of this study is that as-reported FCTAs are significantly and incrementally value-relevant, when their parameter estimates are allowed to vary in the cross-section.展开更多
Apoptosis,or programmed cell death,is a complex,genetically-determined process involved in the development and maintenance of homeostasis in multicellular organisms.Dysregulation of apoptosis has been implicated in a ...Apoptosis,or programmed cell death,is a complex,genetically-determined process involved in the development and maintenance of homeostasis in multicellular organisms.Dysregulation of apoptosis has been implicated in a number of diseases,including cancer and autoimmune disease.Thus,the investigation of apoptotic regulation has evoked considerable interest.Many apoptotic proteins have been shown to be post-translationally modulated,such as by protein cleavage,translocation,protein-protein interaction,and various post-translational modifications,which fall precisely within the range of proteomic analysis.Recently,contemporary proteomic technologies have achieved significant advances and have accelerated research in functional and chemical proteomics,which have been applied to the field of apoptosis research and have the potential to be a driving force for the field.This review highlights some of the major achievements in the application of proteomics in apoptosis research and discusses new directions and challenges for the near future.展开更多
文摘College English translation teaching is an important part of college English teaching. It is the principal way to train translators. However, there are too many problems in the process of college English translation teaching and it is really out-dated. Therefore, it is a must to improve college English translation teaching, complete the teaching contents, improve the curriculum provision, explore positive teaching modes, intensify the training of the teachers and enhance the students translation skills, so that the colleges could provide highly-qualified translators for the society
文摘The main aim of this paper is to test whether the foreign currency translation adjustments (FCTAs), the largest components of other comprehensive income (OCI) for most firms, are incrementally value-relevant for investors with respect to the net income (NI). Previous archival research on the value relevance of FCTAs has documented a weak or non-existent link between FCTAs and firm valuation (Pinto, 2005). The hypothesized reasons could reside in the econometric method employed, in the use of as-if numbers, and in the missing consideration of the differential effect that exchange rate changes have on firms of varying levels of capital intensiveness. This study adds to the existing literature by empirically testing the value relevance of as-reported FCTAs numbers in the earnings and book value model the Ohlson-like interacted model through panel data techniques. The main finding of this study is that as-reported FCTAs are significantly and incrementally value-relevant, when their parameter estimates are allowed to vary in the cross-section.
基金supported in part by the Ministry of Science and Technology of China(Grant Nos. 2006CB910104,2006AAZ105 and 2009CB918404)the National Natural Science Foundation of China(Grant Nos. 30630034,90813034 and 81071668)+1 种基金the Shanghai Science and Technology Commission(Grant Nos. 08JC1413700 and 07QA14041)the Shanghai Municipal Education Commission(Grant No. E09013)
文摘Apoptosis,or programmed cell death,is a complex,genetically-determined process involved in the development and maintenance of homeostasis in multicellular organisms.Dysregulation of apoptosis has been implicated in a number of diseases,including cancer and autoimmune disease.Thus,the investigation of apoptotic regulation has evoked considerable interest.Many apoptotic proteins have been shown to be post-translationally modulated,such as by protein cleavage,translocation,protein-protein interaction,and various post-translational modifications,which fall precisely within the range of proteomic analysis.Recently,contemporary proteomic technologies have achieved significant advances and have accelerated research in functional and chemical proteomics,which have been applied to the field of apoptosis research and have the potential to be a driving force for the field.This review highlights some of the major achievements in the application of proteomics in apoptosis research and discusses new directions and challenges for the near future.