Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepte...Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.展开更多
the accreditation of educational leadership makes up an important part of American educational management reform, the core significance of which lies in integrating the accreditation standards of school educational le...the accreditation of educational leadership makes up an important part of American educational management reform, the core significance of which lies in integrating the accreditation standards of school educational leadership and comprehensively improving the quality and international competitiveness of Primary and secondary schools in America. The article lays emphasis on the background for introducing the accreditation policy of educational leadership, the content structure of the accreditation policy of educalional leadership and its characteristics as well as providing beneficial reference for improving the accreditation standards of school educational leadership of Primafy and secondary schools in America based on the current situation of accreditation of principals and the direction of reform in China.展开更多
Financial planning may not meet all the accepted criteria of traditional professions such as divinity and law, it does, however, fit the post-modernist view of professions characterized by the role played by professio...Financial planning may not meet all the accepted criteria of traditional professions such as divinity and law, it does, however, fit the post-modernist view of professions characterized by the role played by professional associations. The hallmark of a profession is the presence of a common body of knowledge and it can be claimed that a theoretical body of knowledge for the ＂financial planning profession＂ has always existed, although it has only been in recent times that agreement has been reached on a common understanding of the theoretical basis of the financial planning profession. This common body of knowledge is the basis upon which the Financial Planning Standards Board [FPSB] is attempting to develop a global curriculum as part of the certification process for financial planners. The FPSB has developed a curriculum framework to be applied by its affiliate members to ensure consistency in global education standards. A review of Certified Financial Planner （CFP） certification in Australia, China, India and the United States exposes differences in how this is approached. The Intemational Organization for Standardization [ISO] has also emerged as another forum in which global financial planning education standards have been set. Although the FPSB＇s global financial planning education standards has a high degree of compatibility with the ISO standard, the ISO standard has largely remained as a shelf reference.展开更多
Adorno suggests that art is an essentially expressive language since it is the imitation of natural language. Adorno＇s language thought is derived from Benjamin＇s extensive language theory in which Benjamin claims t...Adorno suggests that art is an essentially expressive language since it is the imitation of natural language. Adorno＇s language thought is derived from Benjamin＇s extensive language theory in which Benjamin claims that all things including human being have languages. The telos of art＇s expression is expressing what the repressed things and human long for speaking. The authentic art preserves the trace of primordial human＇s instinct： mimesis. Through the subject miming the object in the expression of art, the real cognition is realized. According to this model, we can ascertain that artist is the real epistemological subject, the ＂collective subject＂ is factually the speaker of the expression and the epistemological objet which is primary in the production of art. Since art is a language, the standard of art is truth-false, and therefore, the truth content is the criterion of authentic art. Negativity is the core character of truth content.展开更多
One of the significant differences between the digital system and the analog system is software. The software takes charge of the functions and the management of the digital system. Nowadays railway equipment has begu...One of the significant differences between the digital system and the analog system is software. The software takes charge of the functions and the management of the digital system. Nowadays railway equipment has begun to be designed and implemented based on digital technology with online and real time performance to achieve high speed and high density operation. The software is designed, coded and implemented into the system, and controls hardware components in order to satisfy the functional requirements of the system. As the functions that are implemented by software are increased, it becomes very difficult to predict the soil-ware failures because of its complexity. Therefore, it has become one of the key issues how to assure that the sottware is reliable, safe and secure. In this paper, the safety criteria are suggested to secure the software safety for the field of railway system. Characteristic of railway software and review safety related standards are analyzed. The authors also suggest development methodology and certification procedure for the developer and assessor to easily make safety critical railway software with following the safety criteria.展开更多
Every philosophical system of Aristotle is structured around different forms of rationalities. Each form of rationality, according to its method, object, and purpose, seeks to apprehend and to know a specific dimensio...Every philosophical system of Aristotle is structured around different forms of rationalities. Each form of rationality, according to its method, object, and purpose, seeks to apprehend and to know a specific dimension of being, because being manifests itself in many ways, that is, the totality of reality. Yet, each form of understanding the being has its epistemological and ontological status, always anchored in the logic criteria. In general, the aim of the paper is to characterize some aspects of the main forms of rationalities in the thought of Aristotle, i.e., demonstrative, dialectic, physics, metaphysics, productive, and practices. But before that, succinctly, it is necessary to talk about the different dimensions of being and teleology.展开更多
Here reproduction and death toxicity data were selected for 4-nonylphenol based on endocrine disrupting properties of the re- productive system. Assessment factor （AF） and species sensitivity distribution （SSD） cu...Here reproduction and death toxicity data were selected for 4-nonylphenol based on endocrine disrupting properties of the re- productive system. Assessment factor （AF） and species sensitivity distribution （SSD） curve were employed to derive criteria maximum concentration （CMC） and criteria continuous concentration （CCC） of three different 4-nonylphenols for protection of aquatic life. The results showed that the CMC and CCC based on SSD method and death toxicity data for three different 4-nonylphenols （CAS No： 104405, 25154523, 84852163） were 26.7, 13.6, 3.84μg L-1 and 8.86, 2.21, 0.97 μg L-1, respectively. Based on SSD and reproductive toxicity data, the CCC values of different 4-nonylphenols （CAS No： 104405, 25154523） were 1.59 and 1.34μg L-l, respectively. The CCC values obtained by the AF for three different 4-nonylphenol （CAS No： 104405, 25154523, 84852163） were 0.165, 1.03, 0.74 μg L -1 and 0.5, 0.5, 0.1μg L-1, respectively, based on death toxicity data and re- productive toxicity data. The CCC values obtained by AF were all lower than the corresponding criteria values obtained by SSD, and the CCC values based on reproductive toxicity data were less than those based on the death toxicity data. This study provides a useful method for deriving water quality criteria for endocrine disruptors.展开更多
Authentication is the basis of the security of IEEE 802.11i standard. The authentication process in 802.11i involves two important protocols： a 4-way handshake and a group key handshake. A formal analysis of authenti...Authentication is the basis of the security of IEEE 802.11i standard. The authentication process in 802.11i involves two important protocols： a 4-way handshake and a group key handshake. A formal analysis of authentication in 802.11i is given via a belief multisets formalism. The analysis shows that the 4-way handshake and the group key handshake may provide satisfactory mutual authentication, key management, and issue of a new group temporal key from an access point to a user device, under the guarantee of mutual possession of a confidential palrwise master key. The analysis also shows that there exists a denial of service attack in the 4-way handshake and some seeming redundancies are useful in the protocol implementation.展开更多
文摘Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.
文摘the accreditation of educational leadership makes up an important part of American educational management reform, the core significance of which lies in integrating the accreditation standards of school educational leadership and comprehensively improving the quality and international competitiveness of Primary and secondary schools in America. The article lays emphasis on the background for introducing the accreditation policy of educational leadership, the content structure of the accreditation policy of educalional leadership and its characteristics as well as providing beneficial reference for improving the accreditation standards of school educational leadership of Primafy and secondary schools in America based on the current situation of accreditation of principals and the direction of reform in China.
文摘Financial planning may not meet all the accepted criteria of traditional professions such as divinity and law, it does, however, fit the post-modernist view of professions characterized by the role played by professional associations. The hallmark of a profession is the presence of a common body of knowledge and it can be claimed that a theoretical body of knowledge for the ＂financial planning profession＂ has always existed, although it has only been in recent times that agreement has been reached on a common understanding of the theoretical basis of the financial planning profession. This common body of knowledge is the basis upon which the Financial Planning Standards Board [FPSB] is attempting to develop a global curriculum as part of the certification process for financial planners. The FPSB has developed a curriculum framework to be applied by its affiliate members to ensure consistency in global education standards. A review of Certified Financial Planner （CFP） certification in Australia, China, India and the United States exposes differences in how this is approached. The Intemational Organization for Standardization [ISO] has also emerged as another forum in which global financial planning education standards have been set. Although the FPSB＇s global financial planning education standards has a high degree of compatibility with the ISO standard, the ISO standard has largely remained as a shelf reference.
文摘Adorno suggests that art is an essentially expressive language since it is the imitation of natural language. Adorno＇s language thought is derived from Benjamin＇s extensive language theory in which Benjamin claims that all things including human being have languages. The telos of art＇s expression is expressing what the repressed things and human long for speaking. The authentic art preserves the trace of primordial human＇s instinct： mimesis. Through the subject miming the object in the expression of art, the real cognition is realized. According to this model, we can ascertain that artist is the real epistemological subject, the ＂collective subject＂ is factually the speaker of the expression and the epistemological objet which is primary in the production of art. Since art is a language, the standard of art is truth-false, and therefore, the truth content is the criterion of authentic art. Negativity is the core character of truth content.
文摘One of the significant differences between the digital system and the analog system is software. The software takes charge of the functions and the management of the digital system. Nowadays railway equipment has begun to be designed and implemented based on digital technology with online and real time performance to achieve high speed and high density operation. The software is designed, coded and implemented into the system, and controls hardware components in order to satisfy the functional requirements of the system. As the functions that are implemented by software are increased, it becomes very difficult to predict the soil-ware failures because of its complexity. Therefore, it has become one of the key issues how to assure that the sottware is reliable, safe and secure. In this paper, the safety criteria are suggested to secure the software safety for the field of railway system. Characteristic of railway software and review safety related standards are analyzed. The authors also suggest development methodology and certification procedure for the developer and assessor to easily make safety critical railway software with following the safety criteria.
文摘Every philosophical system of Aristotle is structured around different forms of rationalities. Each form of rationality, according to its method, object, and purpose, seeks to apprehend and to know a specific dimension of being, because being manifests itself in many ways, that is, the totality of reality. Yet, each form of understanding the being has its epistemological and ontological status, always anchored in the logic criteria. In general, the aim of the paper is to characterize some aspects of the main forms of rationalities in the thought of Aristotle, i.e., demonstrative, dialectic, physics, metaphysics, productive, and practices. But before that, succinctly, it is necessary to talk about the different dimensions of being and teleology.
基金supported by National Key Basic Research Development Program (Grant No. 2008CB418205)Major Project of Water Pollution Control and Management (Grant No. 2009ZX07528-002-04)+1 种基金Outstanding Young Teacher Research and Special Projects (Grant No. Shu10040)Shanghai Leading Academic Discipline (Grant No. S30109)
文摘Here reproduction and death toxicity data were selected for 4-nonylphenol based on endocrine disrupting properties of the re- productive system. Assessment factor （AF） and species sensitivity distribution （SSD） curve were employed to derive criteria maximum concentration （CMC） and criteria continuous concentration （CCC） of three different 4-nonylphenols for protection of aquatic life. The results showed that the CMC and CCC based on SSD method and death toxicity data for three different 4-nonylphenols （CAS No： 104405, 25154523, 84852163） were 26.7, 13.6, 3.84μg L-1 and 8.86, 2.21, 0.97 μg L-1, respectively. Based on SSD and reproductive toxicity data, the CCC values of different 4-nonylphenols （CAS No： 104405, 25154523） were 1.59 and 1.34μg L-l, respectively. The CCC values obtained by the AF for three different 4-nonylphenol （CAS No： 104405, 25154523, 84852163） were 0.165, 1.03, 0.74 μg L -1 and 0.5, 0.5, 0.1μg L-1, respectively, based on death toxicity data and re- productive toxicity data. The CCC values obtained by AF were all lower than the corresponding criteria values obtained by SSD, and the CCC values based on reproductive toxicity data were less than those based on the death toxicity data. This study provides a useful method for deriving water quality criteria for endocrine disruptors.
基金the National High Technology Research and Development Program(863)of China(No.2006AA01Z422)the National Natural Science Foundation of China(Nos.60573030,90704004)
文摘Authentication is the basis of the security of IEEE 802.11i standard. The authentication process in 802.11i involves two important protocols： a 4-way handshake and a group key handshake. A formal analysis of authentication in 802.11i is given via a belief multisets formalism. The analysis shows that the 4-way handshake and the group key handshake may provide satisfactory mutual authentication, key management, and issue of a new group temporal key from an access point to a user device, under the guarantee of mutual possession of a confidential palrwise master key. The analysis also shows that there exists a denial of service attack in the 4-way handshake and some seeming redundancies are useful in the protocol implementation.
