人民至上 计利天下——中国共产党99周年华诞的世界印象

1921年,在嘉兴南湖的红船上,中国共产党诞生,中国革命的面貌焕然一新。99年来,中国共产党初心不改,以人民至上的价值理念为中国人民谋幸福,也展现出计利天下的国际胸怀。2020年是中国共产党99周年华诞,是全面建成小康社会和"十三五"规划收官之年。中国共产党团结带领中国人民,众志成城,克服挑战,坚定向宏伟目标奋进,并在世界舞台上贡献中国智慧、中国方案和中国力量,推动构建人类命运共同体,体现中国负责任大国的担当。

计利当计天下利乃中共长期执政秘诀

新闻点1921年,在嘉兴南湖的红船上,中国共产党诞生,中国革命的面貌焕然一新99年来,中国共产党初心不移,以人民至上的价值理念为中国人民谋幸福,同时也展现出计利天下的国际胸怀。

人人民至上计利天下——中国共产党99周年华诞的世界印象

1921年,在嘉兴南湖的红船上,中国共产党诞生,中国革命的面貌焕然一新。99年来,中国共产党初心不改,以人民至上的价值理念为中国人民谋幸福,也展现出计利天下的国际胸怀。2020年是中国共产党99周年华诞,是全面建成小康社会和“十三五”规划收官之年。中国共产党团结带领中国人民,众志成城,克服挑战,坚定向宏伟目标奋进,并在世界舞台上贡献中国智慧、中国方案和中国力量,推动构建人类命运共同体,体现中国负责任大国的担当。

以刑去刑:商鞅学派的预防犯罪心理学分析

商鞅学派把犯罪心理形成的原因归结为人“巧以伪”、“计利”、“刑轻”、“刑人复漏”、官吏“利合而恶同”等几种情况,提出“弱民”、“必得”、重刑治罪、培养民众的主动守法意识、利用民众功利心理进行诱导、对官吏使用“壹刑”并建立起有效的监督机制等心理预防措施。商鞅学派先验的犯罪理论和主观推定的预防措施都在一定程度上存在着不足。

Livelihood Strategy and Farmland Use in Xinping County of Yuanjiang Dry-hot Valley

Methods of participatory rural appraisal and mathematical statistics were adopted to study livelihood diversification, livelihood strategy and farmland use of the four types of farmers in Xinping County of Yuanjiang dry-hot valley with field survey data. The results showed as follows： firstly, as farmers are transforming from pure agriculture to non-agriculture, their agricultural livelihood diversification index will decrease, while non-agricultural livelihood diversification index will increase. In term of livelihood activities, pure agricultural farmers are exclusively engaged in agricultural activities, agricultural-dominant and non-agricultural-dominant farmers are engaged in both agricultural and non-agricultural ones, while non-agricultural farmers are basically engaged in off-farm activities. Secondly, as for crops planted, pure agricultural and agricultural-dominant farmers tend to choose those crops with more investment,shorter growth period and higher value, meanwhile non-agricultural-dominant farmers tend to choose crops with less investment, simpler management and longer growth period. Thirdly, to cope with current problems in farming, pure agricultural farmers will adopt measures such as changing planting structure, maintaining or expanding planting scale, increasing planting investment and renting in more land to promote the development of farming; agriculture-dominant farmers will adopt measures such as changing planting structure, reducing planting scale, maintaining planting investment, renting in and taking back the leased land as well as engaging in non-agricultural activities to overcome the difficulties faced; while non-agricultural-dominant farmers will adopt measures such as reducing both planting scale and investment,changing planting structure and engaging in farmland transfer as well as various offfarm activities to avoid livelihood risks.

Diagnosis and therapy of ascites in liver cirrhosis

Ascites is one of the major complications of liver cirrhosis and is associated with a poor prognosis. It is important to distinguish noncirrhotic from cirrhotic causes of ascites to guide therapy in patients with noncirrhotic ascites. Mild to moderate ascites is treated by salt restriction and diuretic therapy. The diuretic of choice is spironolactone. A combination treatment with furosemide might be necessary in patients who do not respond to spironolactone alone. Tense ascites is treated by paracentesis, followed by albumin infusion and diuretic therapy. Treatment options for refractory ascites include repeated paracentesis and transjugular intrahepatic portosystemic shunt placement in patients with a preserved liver function. Potential complications of ascites are spontaneous bacterial peritonitis (SBP) and hepatorenal syndrome (HRS). SBP is diagnosed by an ascitic neutrophil count > 250 cells/mm3 and is treated with antibiotics. Patients who survive a first episode of SBP or with a low protein concentration in the ascitic fluid require an antibiotic prophylaxis. The prognosis of untreated HRS type 1 is grave. Treatment consists of a combination of terlipressin and albumin. Hemodialysis might serve in selected patients as a bridging therapy to liver transplantation. Liver transplantation should be considered in all patients with ascites and liver cirrhosis.

Application of experimental design in optimization of crude oil adsorption from saline waste water using raw bagasse

Experimental design was applied in the optimization of crude oil adsorption from saline waste water using raw bagasse.The application of response surface methodology(RSM) was presented with temperature,salinity of water,pH,adsorbent dose,and initial oil content as factors.A quadratic model could be used to approximate the mathematical relationship of crude oil removal on the five significant independent variables.Predicted values and experimental values are found to be in good agreement with R2 of 97.44%.The result of optimization shows that the maximum crude oil removal is equal to 67.38% under the optimal condition of temperature of 46.53 °C,salinity of 37.2 g/L,pH of 3,adsorbent dose of 9 g/L and initial oil content of 300×10-6.

Land Use Regionalization of Rural Settlements in China

This paper compartmentalizes regional land use of rural settlements in China by employing a hierarchical clustering method.The statistic data are sourced from the National Bureau of Statistics of China(NBSC) and the data of land use change from the Ministry of Land and Resources of China(MLRC).The population of rural settlement decreases from the southeast to the northwest of China and the density of rural settlement decreases from the east to the west of China.Land-use scale of rural settlement,the proportion of one-storey houses and the average household area decrease from the north to the south of China.The ratio of area of cultivated land to rural settlement is high in the northeast and southwest of China but low in the southeast of China.The land use regionalization of rural settlement can be divided into four regions,namely:the northern region of China,Qinghai-Tibet,Yunnan-Guizhou,and the middle and eastern region of China.The northern region of China and the middle and eastern region of China can be further divided into nine sub-regions:Xinjiang,Northeast China,Ningxia and Inner Mongolia,North China,the south of the Changjiang(Yantze) River and Sichuan Basin,Jiangsu-Shanghai,South China,the Loess Plateau,and Guangxi.In consideration of the significant regional differences,it is proposed that different policies should be implemented regarding the utilization and management of rural settlements.

A Comparison of Libyan and Australian Students＇ Perceptions of Empowerment in Accounting Courses

The concept of empowerment was introduced into the accounting education research by Zraa, Imran, Kavanagh, and Morgan （2011）. The authors＇ purpose is to compare Libyan and Australian students＇ perceptions of empowerment in accounting courses and to investigate their relationships with classroom instruction. This study involves a survey of 409 students, who are studying the first-year business degree at institutions in Libya and Australia. Observations and interviews are also conducted. Data are analyzed using reliability tests, factor analysis, t-tests, and correlations. The results indicate that Australian students are more empowered than Libyan students. In addition, the result reveals that classroom instruction methods influence students＇ empowerment.

Optimal Design of Water Utilization Network with Energy Integration in Process Industries

Effective utilization of water and energy is the key factor of sustainable development in process industries, and also an important science and technology problem to be solved in systems engineering. In this paper,two new methods of optimal design of water utilization network with energy integration in process industries are presented, that is, stepwise and simultaneous optimization methods. They are suitable for both single contaminant and multi-contaminant systems, and the integration of energy can be carried out in the whole process system, not only limited in water network, so that energy can be utilized effectively. The two methods are illustrated by case study.

ANALYSIS ON LAND-USE CHANGE AND SOCIO-ECONOMIC DRIVING FACTORS IN H AINAN ISLAND DURING 50YEARS FROM 1950TO 1999

Land-use change is an important part of global change research(IGBP,1990-1992).But the majority of researches focus on the natural dr iving force of land use change.In thi s paper,the authors studied the rela tionship be-tween socio-economic driving facto rs and land-use change with time series in Hainan Island.Based on the stud y for the evolution of administrative system and policies in Hainan Island and the comprehensive analysis on the socia l economy da-ta and changes of social policies,th e socio-economic policies,human activities and land use of Hainan can be divided into three periods with different ch aracters:period from1950to 1978ch aracterized by the planning economi c system,peri-od from 1978to 1988characterized by the transfer of economic system and a doption of open policy,new stage fro m 1988to 1998with high growing speed.On th e other hand the authors describe the character of the periods and land-use change process affected by socio-economic factors.This paper provides an important method for evaluating the development and changes of Hainan social economy dur ing the 50years from 1950to 1999and f orecasting the development of Hainan so-cial economy in future.

The Chinese specialties of A-share accrual anomaly

This paper extends the work of SONG （2008） and finds a significantly positive relation between hedge returns from accrual anomaly and market returns for Chinese A-share market. Since market returns in Chinese well-known ＂policy market＂ is more volatile than those in USA, the hedge risks in China are higher than those in USA. Additionally, higher transaction costs and one-direction trading system also prevent investors in Chinese A-share market from arbitraging on accrual anomaly.

Use of Horton Infiltration Model in Estimating Infiltration Characteristics of an Alfisol in the Northern Guinea Savanna of Nigeria

Field infiltration measurement is often a tedious task thus can be easily estimated from proposed infiltration models. The Horton equation is one of the popular models used in the characterization of field infiltration. In this study, the least square curve firing technique was employed to estimate the model parameters from fifteen field measured data and gave resultant mean regression coefficients （R2） value of 0.811. Furthermore, plotting the measured against the calculated infiltration rate for the first six （6） measurement points yielded R2 values close to unity in the regression curve indicating a marked relationship between the two. This indicates that the Horton infiltration model can be applied to estimate infiltration characteristics of soils in Samaru, Northern Guinea Savanna of Nigeria.

Quality of Accounting Information and Internal Audit Characteristics in Nigeria

The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company＇s governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards internal audit function as an important factor in the structure of corporate governance. This paper therefore examined the extent of the relationship between internal audit function and the quality of accounting information of companies. The study adopted the survey research design. The research instrument employed was questionnaire which was administered to internal auditors of the ＂Big Four＂. Linear regression analysis was employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences （SPSS）. The results revealed that there is a significant relationship between the internal audit characteristics and the quality of accounting information. It was recommended that in order to provide credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report to the financial statement.

Key Technologies of the Hydraulic Structures of the Three Gorges Project

To date,the Three Gorges Project is the largest hydro junction in the world.It is the key project for the integrated water resource management and development of the Changjiang River.The technology of the project,with its huge scale and comprehensive benefits,is extremely complicated,and the design difficulty is greater than that of any other hydro project in the world.A series of new design theories and methods have been proposed and applied in the design and research process.Many key technological problems regarding hydraulic structures have been overcome,such as a gravity dam with multi-layer large discharge orifices,a hydropower station of giant generating units,and a giant continual multi-step ship lock with a high water head.

Estimating the Consumers＇ Benefits of the Demand for Organic Fresh Milk in Taiwan

Certified agricultural standards （CAS） of the organic food label serve to increase food safety and restore the confidence and consumption level in Taiwan. The organic CAS represents food quality without the use of synthetic chemicals to protect consumers＇ health. As a consequence, production costs and consumer prices have increased. The aim of this study is to analyze consumers＇ perception of the organic CAS label and how purchasing behavior for the product is influenced by converting the Fresh Milk Logo to the organic CAS certified label, which is based on contingent behavior analysis. This study adopts factor analysis to extract the perceptions and preferences of the respondents. In addition, the on-site Poisson model to revise the truncated and endogenous stratification and assess consumer welfare precision. The incremental consumer surplus for consumer consumed organic fresh milk is approximately NT$8,979.

A New Multi-Resource Allocation Mechanism： A Tradeoff between Fairness and Efficiency in Cloud Computing

This paper addresses multi-resource fair allocation: a fundamental research topic in cloud computing. To improve resource utilization under well-studied fairness constraints, we propose a new allocation mechanism called Dominant Resource with Bottlenecked Fairness(DRBF), which generalizes Bottleneck-aware Allocation(BAA) to the settings of Dominant Resource Fairness(DRF). We classify users into different queues by their dominant resources. The goals are to ensure that users in the same queue receive allocations in proportion to their fair shares while users in different queues receive allocations that maximize resource utilization subject to well-studied fairness properties such as those in DRF. Under DRBF, no user 1) is worse off sharing resources than dividing resources equally among all users; 2) prefers the allocation of another user; 3) can improve their own allocation without reducing other users' allocations; and(4) can benefit by misreporting their resource demands. Experiments demonstrate that the proposed allocation policy performs better in terms of high resource utilization than does DRF.

A Feasibility Study on the Implementation of External Tax Audit in Malaysia

This study examines the feasibility of external tax audit implementation in Malaysia. External tax audit has been purported to enhance tax administration efficiency, deter tax evasion and noncompliance as well as improve tax collection for a nation. Therefore, this study solicits perceptions from various stakeholders on the new service while retaining the principle of justice that lies in the tax system. External tax audit refers to the process of business income tax returns being attested by other than the tax authority. External tax audit has been implemented successfully to increase tax compliance in some areas such as Taiwan, Bangladesh and United States of America. Therefore, this study examines the benefits and risks influencing the implementation of external tax audit in Malaysia from the viewpoints of corporate taxpayers and tax agents. Data is obtained through questionnaire from the selected respondents. Findings from multiple regression analysis reveal that tax agents and taxpayers agree with the implementation of this new service. For tax agents, the external tax audit has benefits and risks, while taxpayers believe that only benefits influence their agreement to the external tax audit. This study contributes to the tax literature by providing knowledge on the feasibility of external tax audit implementation in Malaysia.

Research of the Application of Nanometer Materials in Sports Engineering and the Biological Safety

In the modern material engineering, the use of nanometer materials has entered the highly and intensively utilized stage, so new nanometer materials have been continuously found to replace the traditional ordinary materials. The so-called nanometer materials have the size within l - 100nm in thickness, which originates from the 1980s. At that time, nanometer materials didn＇t have a proper development due to the economic level. t towever, with the support of science and technology, this technology has undergone tremendous changes in the related fields. There have been increasing expansion in the kinds and the width in use of the nanometer materials, so have the research of nanometer materials. In this paper, we will briefly analyze the application ofnanometer materials in the sports engineering.

Risk signal, financial derivatives transactions and the Indonesian GAAP

Motivated by the accounting events of firm＇s default related to derivatives and other financial instruments transactions, this study is aimed to investigate the capability of accounting information to signal the risks associated with the use of financial derivatives for hedging. Hypothesis are developed based on the theory and empirical evidences of manager＇s motive to use derivatives for hedging （Berkman ＆ Bradbury, 1968; Dune, et al., 2003） as well as signaling theory of accounting information （Ball ＆ Brown, 1968; Beaver ＆ Dukes, 1972; Jensen ＆ Meckling, 1976; Megginson, 1997）. The hypotheses are formulated in the Ordinary Least Square model. The study uses Statistical Product and Service Solutions （SPSS） version 14 as software to conduct the statistical tests. Non-bank and non-financial institutions firms with financial derivatives transactions listed in Indonesian Stock Exchange during 2001 to 2006 are chosen as the sample. Determinations of the time frame has considered the timing of introduction of revisions of accounting standard on derivatives and other financial instruments in Indonesia PSAK 50 Financial Instruments： Presentations and Disclosures which was published in July, 1998, as well as PSAK 55 Financial Instruments： Recognition and Measurements which was published in 1998. Based on the sample selections procedure and the completeness of the data required by the model, 24 firms listed during 2001-2006 or equal to 66 firm-years observations were identified as the data to be tested. Empirical evidences suggests that Indonesian GAAP is capable of providing signal associated with： （1） Fair value exposures related to manager＇s motive to reduce the cost of financial distress; （2） Cash flow exposures related to manager＇s motive to practice tax arbitrage as well as to overcome underinvestment problems; （3） Interest rate risks related to manager＇s motive to avoid the risk default due to limitations of debt covenants; （4） Forex risk related to manager＇s motive to control forex exposures caused by foreign operations as well as foreign sales.