With the advances of numerical weather simulation and reduced data assimilation updating cycle, surface observation data assimilation becomes more and more important in data assimilation systems It is widely accepted ...With the advances of numerical weather simulation and reduced data assimilation updating cycle, surface observation data assimilation becomes more and more important in data assimilation systems It is widely accepted that a better data assimilation system should contain the restriction of thermod^amic processes in the surface layer. Therefore, in this paper, a new surface wind observation operator is utilized in Global and Regional Assimilation PrEdiction System_3D-Variance （GRAPES_3D-Var）, with the restriction of thermodynamic process in the planetary boundary layer （PBL）. In order to research the ability of this new surface wind observation operator in assimilation and forecasting, a series of experiments are operated by using the GRAPES model. The main results indicate that this new method of surface wind observation operator has positive impact on the forecast with the GRAPES model.展开更多
This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statem...This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this paper are as follows. The majority of Japanese companies consider that the domestic markets are more important than overseas markets; the most important differences between IFRS and Japanese standards are goodwill, comprehensive income, and the recognition of revenue; it is expected that IFRS would be applied only in consolidated financial statements or in both consolidated and parent companies＇ separate financial statements; and the lack of legislation making it mandatory is the main reason why IFRS has not been adopted by Japanese companies. Overall, this paper found that Japanese management is prudent and passive regarding IFRS adoption, leaving room for further discussions on the future mandatory application of IFRS in Japan.展开更多
基金National Natural Science Foundation of China (40675064)
文摘With the advances of numerical weather simulation and reduced data assimilation updating cycle, surface observation data assimilation becomes more and more important in data assimilation systems It is widely accepted that a better data assimilation system should contain the restriction of thermod^amic processes in the surface layer. Therefore, in this paper, a new surface wind observation operator is utilized in Global and Regional Assimilation PrEdiction System_3D-Variance （GRAPES_3D-Var）, with the restriction of thermodynamic process in the planetary boundary layer （PBL）. In order to research the ability of this new surface wind observation operator in assimilation and forecasting, a series of experiments are operated by using the GRAPES model. The main results indicate that this new method of surface wind observation operator has positive impact on the forecast with the GRAPES model.
基金Hu and Yao would like to thank Chitoshi Koga （Doshisha University）, Norio Igarashi （Yokohama National University）, and Hajime Yasui （director of Aarata Institute, PwC Japan） for assisting in the data collection of this study. Hu thanks the funding support from Japan Society for the Promotion of Science （JSPS） KAKENHI Grant Number 24730385, JSPS Strategic Young Researcher Overseas Visits Program Number J2302, and Nitto Promotion of Science Foundation.
文摘This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this paper are as follows. The majority of Japanese companies consider that the domestic markets are more important than overseas markets; the most important differences between IFRS and Japanese standards are goodwill, comprehensive income, and the recognition of revenue; it is expected that IFRS would be applied only in consolidated financial statements or in both consolidated and parent companies＇ separate financial statements; and the lack of legislation making it mandatory is the main reason why IFRS has not been adopted by Japanese companies. Overall, this paper found that Japanese management is prudent and passive regarding IFRS adoption, leaving room for further discussions on the future mandatory application of IFRS in Japan.
