论晚清早期维新派西报知识的来源

晚清早期维新派的西报知识来源,主要有对国内报刊活动的观察和参与、与传教士的交往,以及在欧美游历中对西方近代报刊的近距离观察。但他们议报论报及对西报知识的介绍,大都停留于外在形式和语言层面,基本取向是强调报刊沟通政情的意义,从而与古代的民本政治传统联接起来。

晚清前期中国报刊论政观念中的现代化因素

晚清前期,在西报知识的启发下,报刊论政观念中逐渐包含现代化思想因素。一是在对西报知识的阐述中体现现代报刊论政理念,二是直接阐述了报刊论政的公共性、独立公正的言论立场、以及言论监督的合理性等问题。晚清前期报刊论政观念中的现代化因素,主要表现为一种新知引介,或者说明办报重要性的佐证。从思想史的视野看,其构成了后续思想突破的铺垫和氛围,成为报刊思想史发展中必要的一环。

A Potential High-Score Scheme for the Prediction of Atlantic Storm Activity

A new empirical approach for the seasonal prediction of annual Atlantic tropical storm number (ATSN) was developed using precipitation and 500 hPa geopotential height data from the preceding January February and April May.The 2.5°×2.5° resolution reanalysis data from both the US National Center for Environmental Prediction/the National Center for Atmospheric Research (NCEP/NCAR) and the European Center for Medium-Range Weather Forecasting (ECMWF) were applied.The model was cross-validated using data from 1979 2002.The ATSN predictions from the two reanalysis models were correlated with the observations with the anomaly correlation coefficients (ACC) of 0.79 (NCEP/NCAR) and 0.78 (ECMWF) and the multi-year mean absolute prediction errors (MAE) of 1.85 and 1.76,respectively.When the predictions of the two models were averaged,the ACC increased to 0.90 and the MAE decreased to 1.18,an exceptionally high score.Therefore,this new empirical approach has the potential to improve the operational prediction of the annual tropical Atlantic storm frequency.

Persistence of Snow Cover Anomalies over the Tibetan Plateau and the Implications for Forecasting Summer Precipitation over the Meiyu-Baiu Region

The present reported study investigated the persistence of snow anomalies over the Tibetan Plateau(TP) from the preceding seasons to summer and the relationship between the previous snow cover anomaly and summer precipitation over East Asia. The results showed that, relative to other snow indices, such as the station observational snow depth(SOSD) index and the snow water equivalent(SWE) index, the snow cover area proportion(SCAP) index calculated from the SWE and the percentage of visible snow of the Equal-Area Scalable Earth Grids(EASE-grids) dataset has a higher persistence in interannual anomalies, particularly from May to summer. As such, the May SCAP index is significantly related to summer precipitation over the Meiyu-Baiu region. The persistence of the SCAP index can partly explain the season-delayed effect of snow cover over the TP on summer rainfall over the Meiyu-Baiu region besides the contribution of the soil moisture bridge. The preceding SST anomaly in the tropical Indian Ocean and ENSO can persist through the summer and affect the summer precipitation over the Meiyu-Baiu region. However, the May SCAP index is mostly independent of the simultaneous SSTs in the tropical Indian Ocean and the preceding ENSO and may affect the summer precipitation over the Meiyu-Baiu region independent of the effects of the SST anomalies. Therefore, the May SCAP over the TP could be regarded as an important supplementary factor in the forecasting of summer precipitation over the Meiyu-Baiu region.

Interannual variations of North Equatorial Current transport in the Pacific Ocean during two types of El Ni?o

Interannual variations of Pacific North Equatorial Current （NEC） transport during eastern- Pacific E1 Nifios （EP-EI Nifios） and central-Pacific E1 Nifios （CP-E1 Nifios） are investigated by composite analysis with European Centre for Medium-Range Weather Forecast Ocean Analysis/Reanalysis System 3. During EP-E1 Nifio, NEC transport shows significant positive anomalies from the developing to decay phases, with the largest anomalies around the mature phase. During CP-EI Nifio, however, the NEC transport only shows positive anomalies before the mature phase, with much weaker anomalies than those during EP-El Nifio. The NEC transport variations are strongly associated with variations of the tropical gyre and wind forcing in the tropical North Pacific. During EP-E1 Nifio, strong westerly wind anomalies and positive wind stress curl anomalies in the tropical North Pacific induce local upward Ekman pumping and westward-propagating upwelling Rossby waves in the ocean, lowering the sea surface height and generating a cyclonic gyre anomaly in the western tropical Pacific. During CP-E1 Nifio, however, strength of the wind and associated Ekman pumping velocity are very weak. Negative sea surface height and cyclonic flow anomalies are slightly north of those during EP El Nino.

Annual Reports of Non-profit Organizations （NPOs）： An Analysis

Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.

The Traditional Media and the Social Movement： A Study of Approaches on Brazilian and Spanish Newspapers About Landless Movements and Human Rights

In this paper, we make an argument around two elements greatly connected on the setting of neoliberal globalization： traditional media and social movements. More specifically, our proposition in this research is to conduct a comparative study of online versions of two newspapers, the Brazilian newspaper Folha de S^o Paulo and the Spanish El Mundo. Considering this, we analyze the coverage of these vehicles in 2010, a period of presidential elections in Brazil, on the MST （Landless Movement） from the perspective of DH （human rights） Adopting a critical, historical, and dialectical view, we use the theoretical assumptions of Roland Barthes Douglas Kellner, Joaquin Herrera Flores, and David S~.nchez Rubio

A Preliminary Study on the Use of NCEP Temperature Images and Additive Tectonic Stress from Astro-Tidal-Triggering to Forecast Short-Impending Earthquakes

Taking the three earthquakes which occurred in Tibet, China during the period of July 12 to August 25, 2004 as an example,the paper analyses the M_S≥6.0 earthquakes that occurred in China and M_S≥7.0 earthquakes that occurred overseas since May of 2003 by combining the image data from the National Center for Environmental Prediction of America(NCEP)with the additive tectonic stress from astro-tidal-triggering (ATSA) and makes the following conclusions: The abnormal temperature image data of NCEP can better reflect the spatial-temporal evolution process of tectonic earthquake activity; The ATSA has an evident triggering effect on the activity of a fault when the terra stress is in critical status; using the NCEP images and the ATSA to forecast short-impending earthquake is a new concept; The three earthquakes occurred during the same phase of the respective ATSA cycle, i.e. that occurred at the time when the ATSA reached the relatively steady end of a peak, rather than at the time when the variation rate was maximal. In addition, the author discovered that the occurrence time of other earthquake cases during 2003～2004 in Tibet was also in the same phase of the above-mentioned cycles, and therefore, further study of this feature is needed with more earthquake cases in other areas over longer periods of time.

The Relationship Between Financial Reporting Standards （FRS） 139 and Audit Pricing： The Case of Malaysia

This study provides some insights for auditors to gauge the complexity of the financial statements verification process to comply with the ambiguous standard, namely, Financial Reporting Standards （FRS） 139 in Malaysia. Hence, the purpose of this study is to examine the relationship between the adoption of FRS 139 and the audit fees charged to clients. The final sample consists of 1,050 finn-year observations covering the period from 2006 to 2008 from the non-financial companies listed on the Bursa Malaysia. In this study, the static panel data analysis is used to provide richer interpretation and a powerful understanding of the effect of standard adoption on audit pricing. The regression results from the random effects Generalized Least Squares （GLS） suggest that FRS 139 adoption has not significantly increased audit fees. The small number of observations for FRS 139 voluntary adoption is suspected to be the main limitation factor contributing to the insignificant result of the hypothesis. It is suggested that the limitation of small observations of FRS 139 voluntary adopters might be encountered during the period of mandatory adoption. Therefore, future research might investigate the impact of mandatory FRS 139 adoption.

The Coverage of Drug Trafficking： Peace and War Journalism in American, Mexican, and Spanish Online Newspapers

Galtung （1998a） held that there are two ways of covering a conflict： the low road and the high road; each road is different in focus. The first is called war journalism and the second is called peace journalism. Based on this, a specialized journalism model on conflict coverage was created： peace journalism. The principles and actions of this model could be used to analyze the making of news that responds to the criteria of peace journalism. In other words, they can be applied in two separate ways, either as tools for the analysis of information on conflicts or as guidelines to create new information. This article focuses on the first approach, the content analysis, to determine if the analyzed news is oriented to either War journalism or peace journalism, according to what peace journalism proposes. The author cares about how the ideology influence in this point. The author analyzed three major newspapers, on its online version： The New York Times, USA; La Jornada, M6xico, and El Mundo, Spain. The first two could be considered left-wing newspapers and the last one is right-wing oriented. The issues covered by the newspapers were the Mexican government war against drugs principally, and issues related with the war against drugs in the world. The results show that the newspaper who scored best and was located within the standards of peace journalism is El Mundo.

Study of the Gravity Changes before and after the Jingtai M_S5.9 Earthquake

By systematically analyzing the data of gravity reiteration in the Hexi region and taking a dynamic viewpoint, we have studied the evolution characters of gravity field during the preparation-occurrence of the Jingtai M S5.9 earthquake of June 6, 2000. The patterns of dynamic change of the gravity field clearly reflected how the gravity field evolved from the quasi-homogeneous state to non-homogeneous state for earthquake preparation and then the earthquake occurred. Besides, we have also studied the relation between the characteristic gravity change and strong earthquake activity.

Contrasting two spring SST predictors for the number of western North Pacific tropical cyclones

Recent studies have revealed that two boreal spring sea surface temperature （SST） indices have potential to predict the number of western North Pacific （WNP） tropical cyclones （TCs） in the following peak typhoon season （June-October）： the northern tropical Atlantic （NTA） SST, and the SST gradient （SSTG） between the southwestern Pacific and western Pacic warm pool. The interannua[ and interdecadal variations of NTA SST and SSTG and their relationships to the number ofWNP TCs during 1950-2013 were compared. On the interdecadal timescale, SSTG showed better correlation with the number of WNP TCs than NTA SST. The interdecadal variation of NTA SST was closely associated with the Atlantic Multidecadal Oscillation, while that of SSTG was anti-correlated with the Central Pacific （CP） El Nino index at the interdecadal timescale. On the interannual timescale, both NTA SST and SSTG were modulated by two types of El Nino. The NTA SST revealed significant correlations with the number of WNPTCs beginning from the early 1960s; by contrast, SSTG showed significant correlations after the mid-1970s. Co-variability of NTA SST and SSTG existed after the late 1980s, induced by modulation from CP El Nino.The co-variability of these two spring SST predictors increased their prediction skill after the late 1980s, with enhanced correlation between the number of WNPTCs and the two predictors.

Sale of the Crown of Beer： A Study Based on the Strategy Tripod of Mike Peng

The main objective of this study is to analyze through tripod strategy Peng, the basics of why the acquisition and sale of Grupo Modelo （which it is the largest brewer in Mexico with the highest market share） through analysis of the annual reports of the company. The analysis will be supported under three main theories： theory of industry, theory of resources and capabilities, and ultimately theory of institutions. The paper concludes with a compilation and analysis of information giving rise to answer the question why 6rupo Modelo sold？ And if have you had a positive result in the acquisition of Grupo Modelo by the company ABI？ The answer is yes. The sale price of the shares by Grupo Modelo was very high and it received an award of 30% over the closing price of the shares of the C series in 2012. So it was a good sale regarding previous observations.

OPERATIONAL ENSEMBLE FORECASTING AND ANALYSIS OF TROPICAL CYCLONES OVER THE WESTERN NORTH PACIFIC(INCLUDING THE SOUTH CHINA SEA)

Based on the tropical cyclone data from the Central Meteorological Observatory of China, Japan Meteorological Agency, Joint Typhoon Warning Center and European Centre for Medium-Range Weather Forecasts （ECMWF） during the period of 2004 to 2009, three consensus methods are used in tropical cyclone （TC） track forecasts. Operational consensus results show that the objective forecasts of ECMWF help to improve consensus skill by 2%, 3%-5% and 3%-5%, decrease track bias by 2.5 kin, 6-9 km and 10-12 km for the 24 h, 48 h and 72 h forecasts respectively over the years of 2007 to 2009. Analysis also indicates that consensus forecasts hold positive skills relative to each member. The multivariate regression composite is a method that shows relatively low skill, while the methods of arithmetic averaging and composite （in which the weighting coefficient is the reciprocal square of mean error of members） have almost comparable skills among members. Consensus forecast for a lead time of 96 h has negative skill relative to the ECMWF objective forecast.

Qualitative Perspective of Audit Materiality： Empirical Evidence in Mexico and Colombia

Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, across a survey, it is demonstrated why the effective use of the factors that emerge of his qualitative slope can favor the quality of the financial information that publish the audited companies, the usefulness and the comprehensibility of the report of opinion. In general, the reliability, transparency, and relevancy of the financial statements will meet potentially favored with the strict application of these major and better normative instruments.

Interpreting Results of Ethanol, Carbamazepine and Topiramate in Putrefied Postmortem Specimens： A Case Report

CBZ （carbamazepine）, CBZ-epox （carbamazepine-10,11-epoxide）, TPR （topiramate） and ethanol were detected in 37-year-old woman buried in the wall founded eighteen months after death. The woman was in treatment with anticonvulsants. The cause of death was strangulation investigated by immunohistochemical with GPA （glycophorin A）. Routine analyses for drugs of abuse, therapeutic drugs and volatiles were conducted. Carbamazepine, Topiramate and Alcohol were quantified in abdominal effusion, gastric wall, spleen, douglas fluid, skeletal muscles, endothoracic fluid, kidney, liver, heart and bone marrow. CBZ, CBZ-epox and TPR were recovered in samples deproteinized by acetonitrile spiked with DNSnVal as Internal Standard. Compounds were detected by HPLC-MS/MS. Alcohol was detected in any specimens by HS-GC/FID. CBZ concentrations were ranged from 0.49 in liver to 13.6 ~tg/g in endothoracic fluid; CBZ-Epox 0.46 in skeletal muscle, and 1.13 pg/g in Douglas fluid; TPR 0.11 in gastric wall and 1.23 Ixg/g in endothoracic fluid; alcohol from 0.17 in bone marrow to 0,75 mg/g in Douglas fluid. To our knowledge this is the first report of the presence of carbamazepine, topiramate, and alcohol in post mortem putrefied specimens.

The Usefulness of the SMEs＇ Accounting Information

This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises （SMEs）. Mailed questionnaires were sent to SMEs＇ owner and loan officers in Malaysia. The findings show that the SMEs＇ owners and loan officers have substantially similar views on the usefulness of the accounting information. In addition, this study has found that the academic qualification and time spent in reading the financial statement have significant relationships with the SMEs＇ owners＇ perceptions on the usefulness of the SMEs＇ accounting information, whereas types of business organization, awareness about financial reporting regulation, and level of understanding of the financial statements do not. On the other hand, for the loan officers, accouting expertise, year in position, and awareness about the financial reporting regulation do not have a significant relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. Meanwhile, experience in assessing SMEs＇ financial statements has a significantly negative relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. The results of this study may enable the SMEs＇ managers to realize the informational needs of the users of their financial statements.

Executive remuneration and financial performance in Brazilian companies

The objective of this study is to investigate the existence of a relationship between executive remuneration and financial performance in 28 Brazilian companies from the industrial sector. These companies have been selected among those companies elected as ＂The Best Companies to Work for in Brazil＂. In order to operationalize the remuneration variable, the authors use the monthly salary, the variable salary and three indexes--of benefits, career and professional development--which have been created especially for this survey. To measure financial performance, the authors use three accounting measures： sales growth, return on equity （ROE） and return on sales （ROS）. The results point the existence of a relationship between executive remuneration and financial performance.

Financial Statement Comparability： Empirical Evidence From Brazil

The convergence of accounting standards started in the 1970s, with international norms issued by the International Accounting Standards Board （IASB） and with the efforts of various countries to adopt the International Financial Reporting Standards （IFRS）, already mandatory in Brazil since 2010. Thus, comparable accounting information is clearly important, and this study plans to confirm the level of comparability of net income and equity of companies in the financial sector （in Brazil, ＂Finance and Others＂）, listed in the stock exchange, futures, and commodities （BM＆F Bovespal）, issued according to Brazilian Generally Accepted Accounting Principles （BR GAAP） and the IFRS. This study is descriptive, using a quantitative approach. Data were collected from secondary sources, more specifically, from the explanatory notes in the financial statements of the companies listed in the financial sector of the BM＆F Bovespa in the fiscal year of 2010. The results showed a reasonable level of comparability, with 68% of the companies presenting materially comparable information for net income and 72% of them for equity. However, decisions made based on data issued following the two different standards may have suffered the influence of asymmetric information; in other words, the comparability of information did not seem to satisfy those companies during the studied period of time. The main limitations of this study were data collection and selection for the development of the research because of： （1） inconsistence in net income and equity reconciliation criteria in the companies investigated; and （2） lack of uniformity in designating the adjustments that affect net income and equity in the conversion of the BR GAAP standard into the IFRS.