The customer driven dynamic global market and geographical distribution of collaborating partners bring new challenges to the development of quality assurance information system (QAIS) for agile manufacturing. With re...The customer driven dynamic global market and geographical distribution of collaborating partners bring new challenges to the development of quality assurance information system (QAIS) for agile manufacturing. With recent dramatic advances in information technology, firstly the requirements of QAIS are examined in agile manufacturing environment, then a new implementation framework of a distributed QAIS is presented, where a deve loping environment of QAIS is established and some critical techniques are studied. Finally a prototype system based on world wide web (WWW) is accomplished.展开更多
The objective of this study is to examine the effect of accounting standards and investor protection on value relevance of earnings and book value of equity among European Union countries during the years 1999-2007. T...The objective of this study is to examine the effect of accounting standards and investor protection on value relevance of earnings and book value of equity among European Union countries during the years 1999-2007. The results indicate that the adoption of International Financial Reporting Standards [IFRS] leads to improvement in value relevance, particularly on earnings. We also examine the impact of investor protection and the deviation of local accounting standards from IFRS on the effectiveness of the IFRS adoption. The results show supporting evidence for investor protection but inconclusive evidence for accounting standard deviation. However, additional analysis indicates that the countries which apparently benefit from adopting IFRS are those with high deviation of local accounting standards from IFRS and high investor protection. The findings imply that adopting IFRS alone cannot improve value relevance of accounting information, but standard setters and regulators need to strengthen their investor protection mechanisms in order to improve the quality of accounting information.展开更多
Using copyright rules clear government of geological information property rights is the main path to realization of geological information socially sharing. For China＇s current laws have an institute basic principle ...Using copyright rules clear government of geological information property rights is the main path to realization of geological information socially sharing. For China＇s current laws have an institute basic principle of geological information protected by copyright law, we need to detailed thinking the copyright subject, write content, licensing and other aspects, combine the geological information sharing mechanism.展开更多
For the need to protect the eco-environment and to strengthen environmental management in Lake Baiyangdian, water environment information aimed to get the water quality information more convenient and more intuitionis...For the need to protect the eco-environment and to strengthen environmental management in Lake Baiyangdian, water environment information aimed to get the water quality information more convenient and more intuitionistic was of significance. Based on massive monitoring data of Lake Baiyangdian and the important advantage of spatial analysis functions of GIS （geographical information system）, a system of B-WEIS （Baiyangdian water environment information system） was designed in the work. Component GIS of ArcEngine 9.3 GIS, combined with GIS and component technology, was used to research and develop the proposed system. This system realized different functions of management, data query, statistic analysis and visualization query to the Lake Baiyangdian water monitoring results. It also integrated with professional water quality model to realize evaluation of water quality and calculation of environmental capacity function. The designed system contributed to expand the management on Lake Baiyangdian more professional and available.展开更多
The work of world crop germplasm resources are increasingly emerging the developing trend of globalization in collection scope, systematization in resources management, modernization in existing equipments, standardiz...The work of world crop germplasm resources are increasingly emerging the developing trend of globalization in collection scope, systematization in resources management, modernization in existing equipments, standardization in technical specification and informationization in shared service. This paper gives you an introduction on current situation of distribution of tropical crop germplasm resources, in-situ conservation, collection and preservation, evaluation and appraisal and innovation and utilization in china; analysis on existing key problems in protection and utilization of China＇s tropical crop germplasm resources; proposal of complementary study and collection and construction of geographical information base; reasonably layout of plantation and upgrade and preservation of equipments; development and research of related technical standards and carry-out of system evaluation and appraisal; improvement of share mechanism and efficiency; innovation and breakthrough in key points; and talents training and maintenance of work continuance, etc. Basing on these, the proposal of protection and utilization of China＇s tropical crop germplasm resources are further strengthened.展开更多
文摘The customer driven dynamic global market and geographical distribution of collaborating partners bring new challenges to the development of quality assurance information system (QAIS) for agile manufacturing. With recent dramatic advances in information technology, firstly the requirements of QAIS are examined in agile manufacturing environment, then a new implementation framework of a distributed QAIS is presented, where a deve loping environment of QAIS is established and some critical techniques are studied. Finally a prototype system based on world wide web (WWW) is accomplished.
文摘The objective of this study is to examine the effect of accounting standards and investor protection on value relevance of earnings and book value of equity among European Union countries during the years 1999-2007. The results indicate that the adoption of International Financial Reporting Standards [IFRS] leads to improvement in value relevance, particularly on earnings. We also examine the impact of investor protection and the deviation of local accounting standards from IFRS on the effectiveness of the IFRS adoption. The results show supporting evidence for investor protection but inconclusive evidence for accounting standard deviation. However, additional analysis indicates that the countries which apparently benefit from adopting IFRS are those with high deviation of local accounting standards from IFRS and high investor protection. The findings imply that adopting IFRS alone cannot improve value relevance of accounting information, but standard setters and regulators need to strengthen their investor protection mechanisms in order to improve the quality of accounting information.
文摘Using copyright rules clear government of geological information property rights is the main path to realization of geological information socially sharing. For China＇s current laws have an institute basic principle of geological information protected by copyright law, we need to detailed thinking the copyright subject, write content, licensing and other aspects, combine the geological information sharing mechanism.
文摘For the need to protect the eco-environment and to strengthen environmental management in Lake Baiyangdian, water environment information aimed to get the water quality information more convenient and more intuitionistic was of significance. Based on massive monitoring data of Lake Baiyangdian and the important advantage of spatial analysis functions of GIS （geographical information system）, a system of B-WEIS （Baiyangdian water environment information system） was designed in the work. Component GIS of ArcEngine 9.3 GIS, combined with GIS and component technology, was used to research and develop the proposed system. This system realized different functions of management, data query, statistic analysis and visualization query to the Lake Baiyangdian water monitoring results. It also integrated with professional water quality model to realize evaluation of water quality and calculation of environmental capacity function. The designed system contributed to expand the management on Lake Baiyangdian more professional and available.
文摘The work of world crop germplasm resources are increasingly emerging the developing trend of globalization in collection scope, systematization in resources management, modernization in existing equipments, standardization in technical specification and informationization in shared service. This paper gives you an introduction on current situation of distribution of tropical crop germplasm resources, in-situ conservation, collection and preservation, evaluation and appraisal and innovation and utilization in china; analysis on existing key problems in protection and utilization of China＇s tropical crop germplasm resources; proposal of complementary study and collection and construction of geographical information base; reasonably layout of plantation and upgrade and preservation of equipments; development and research of related technical standards and carry-out of system evaluation and appraisal; improvement of share mechanism and efficiency; innovation and breakthrough in key points; and talents training and maintenance of work continuance, etc. Basing on these, the proposal of protection and utilization of China＇s tropical crop germplasm resources are further strengthened.
