A Modelling Study of Inter-Annual Variation of Kuroshio Intrusion on the Shelf of East China Sea

Inter-annual variability of the Kuroshio water intrusion on the shelf of East China Sea (ECS) was simulated with a nested global and Northwest Pacific ocean circulation model.The model analysis reveals the influence of the variability of Kuroshio transport east of Taiwan on the intrusion to the northeast of Taiwan:high correlation (r=0.92) with the on-shore volume flux in the lower layer (50 200 m) ;low correlation (r=0.50) with the on-shore flux in the upper layer (0 50 m) .Spatial distribution of correlations between volume fluxes and sea surface height suggests that inter-annual variability of the Kuroshio flux east of Taiwan and its subsurface water intruding to the shelf lag behind the sea surface height anomalies in the central Pacific at 162 E by about 14 months,and could be related to wind-forced variation in the interior North Pacific that propagates westward as Rossby waves.The intrusion of Kuroshio surface water is also influenced by local winds.The intruding Kuroshio subsurface water causes variations of temperature and salinity of bottom waters on the southern ECS shelf.The influence of the intruding Kuroshio subsurface water extends widely from the shelf slope northeast of Taiwan northward to the central ECS near the 60 m isobath,and northeastward to the region near the 90 m isobath.

EU and international policies for hydrometeorological risks:Operational aspects and link to climate action

Changes in hydrometeorological characteristics and risks have been observed and are projected to increase under climate change. These considerations are scientifically well studied and led to the development of a complex policy framework for adaptation and mitigation for hydrometeorological risks. Awareness for policy actions is growing worldwide but no legal framework is in place to tackle climate change impacts on water at a global scale. With the example of international frameworks and the legislation on EU-level, this article elaborates that hydrometeorological risks are not considered in the framework of one single policy. However, various policy instruments are directly or indirectly considering these risks at different operational levels. It is discussed that a tailor-made framework for hydrometeorological risks would improve coordination at international or national level. A major drawback for a single operational framework is that hydrometeorological risks are scientifically tackled in two large communities: the disaster risk reduction community and the climate change adaptation community, both of which are bound to different research and operational funding budgets. In future, disaster risk reduction and climate change adaptation will need been seen as a complementary set of actions that requires collaboration.

Legal Frame for Criminal Proceedings Against Juveniles in the Federation of Bosnia and Herzegovina

The paper analyzes applicability of legal frame of international standards on the protection of juvenile rights which are expressed through the concept of protection of ＂the best interests of a child and juvenile＂, in view of the question whether the Federation of Bill performs appropriate activities and to which extent, and are there controversy points that need to be resolved separately. It points out the unknowns which the practices of the courts in the Federation of Bill have not yet completely resolved, and are related to the applicability of the new rules adopted by the Law on Protection and Treatment of Children and Juveniles in Criminal Proceedings of the Federation of Bill. Also, it presents a set of legal rules that regulate criminal proceedings against juveniles within the Federation of Bill, with a special emphasis on the basic characteristics of this process. Finally, possible solutions to the mentioned ambiguities and dilemmas are proposed in accordance with the principle of legal certainty as essential to addressees of the relevant legal norms

Development of National Greenhouse Gas Emissions Inventories in the Context of International Climate Negotiations

Based on the principle of common but differentiated responsibilities, the UNFCCC has different requirements on national GHG inventories submitted by Annex I and non-Annex I parties. Since 2007, the transparency of mitigation actions by developing countries, the submission frequency of national communications cored on national inventory and the relevant international consultation and analysis have become the key issues in climate negotiations. Relevant responsibilities of developing countries showed an increasing trend. Through the analysis of these different requirements, particularly on technical review system of national inventories on developed countries and of the current situation of China's inventory development, the challenges faced by China are identified and the corresponding countermeasures are also put forward, including improving institutional arrangements and statistic system, building country-specific and comprehensive database and preparing for time-series inventory development.

Review of International Accounting Standards Board （IASB） Proposed New Conceptual Framework： Discussion Paper （DP/2013/1）

The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.

Benchmarking ESSQ Management Systems

This study addresses current status of ESSQ management and integration in steel production organisation. The idea is to benchmark maturity levels with the leading Finnish international companies. The examination has been done in compliance with applied maturity model developed by the target corporation. When examining the benchmarked companies through the ESSQ framework, we found that a similar framework cannot be found in any other company as such; instead, operations are distributed under different organisations. Although many sources criticise system-based development, the results of this study indicate that it is nevertheless an efficient way to develop operations.

Carbon Budget Proposal:An Institutional Framework for an Equitable and Sustainable World Climate Regime

Consensus on reducing greenhouse gas emissions has been reached at the technical and political level.However,as the issue involves economic costs and the right to develop,the international institutional framework for addressing greenhouse gas emissions has consistently failed to balance the demands of impartiality and sustainability.However,a sustainable carbon budget proposal is undoubtedly achievable if the global carbon budget (the total amount of carbon permitted by climate security) is made an absolute constraint.If a preliminary distribution was made among the world's population on a per capita basis,the total limited global carbon budget could not only meet basic needs but also ensure the proposal's equitable.Taking into account historical emission levels and future needs,we should carry out carbon budget transfer payments and devise a corresponding funding mechanism to ensure efficient allocation under the proposal.Unlike the phase-by-phase progress and provisional goals of the Kyoto Protocol,the carbon budget proposal outlined above is a comprehensive and holistic package.Due to the politicization of the climate change issue,however,many technical issues can only be worked out through international political and diplomatic negotiations.

Impact of International Networks on Standardization Process in Banking Industry： Example of Secure Electronic Transaction （SET） Initiative

The purpose of this article is to present and interpret the case study of the secure electronic transaction （SET） scheme of Internet security, as an illustration of the necessary construction of interoperability solutions for financial services. The interpretation of case data with actor network theory （ANT） provides an illustration of power coalitions among banks to create a de facto standard for transnational electronic payment security on the Internet. After a step of protecting its political interests and well-known technological solutions, the coalition understands that its mission becomes a matter of life and death for its members： Brand-new currency has been invented on the Web and one could develop business and monetary transactions without the banks. This interpretative stage tells us much about the transnational mechanisms of regulation and standardization as well as the ＂translation＂ steps regarding these transnational organizations. However, an additional step has to be added to this interpretative step, a step of framework construction. The aim is to help managers of the transnational firms involved in regulations and standardization to anticipate the evolutions and make relevant decisions. The framework has three distinctive characteristics： the ability to help conception, the ability to help conceive problems ＂ex ante＂, and the ability to facilitate collective conception of strategic maneuvers.

Controversy of International Carbon-motivated Border Tax Adjustment and Its Impact on China's Manufacturing Industries

Carbon-motivated border tax adjustment （BTA） aims to compensate for the loss of competitiveness of carbon intensive products due to carbon dioxide abatement actions. Based on the analysis of the international background of carbon-motivated BTAs, this paper discusses the fundamental motivation leading to US policy transformation, the potential impacts of the policy on China＇s manufacturing industries, and the compatibility of the policy to WTO rules. Carbon-motivated BTAs violate the fundamental principle of the UNFCCC, and potentially conflict with the core WTO principle of non-discrimination reflected in the GATT Articles 1 and III. However, Article XX of the GATT may be applicable. Thus, the author suggests several measures to alleviate the impacts of carbon-motivated BTAs, and puts forward countermeasures based on carbon consumption per capita.

Evaluation of the Impact of International Accounting Standards Board （IASB） Framework Concepts on the Public Accounting Profession

Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.

基于无线传感器网络定位技术的图书馆智能管理创新

"互联网+"时代,信息技术的发展对图书馆的智能化管理工作提出了更高的要求。文章概述了无线传感器网络与定位技术,重点讨论了如何将WSN定位技术运用到图书智能管理,通过定位技术与大数据、云计算等信息技术的结合,推动图书馆智能系统建设和智能化发展。

From Yokohama to Sendai: Approaches to Participation in International Disaster Risk Reduction Frameworks

Taking the importance of local action as a starting point, this analysis traces the treatment of participation of local and community actors through the three international frameworks for disaster risk reduction(DRR): the Yokohama Strategy and Plan of Action for a Safer World, the Hyogo Framework for Action 2005–2015, and the Sendai Framework for Disaster Risk Reduction 2015–2030(SFDRR). The study finds a concerning shift away from valuing local community input and toward promoting technological advances. Community actors went from valued partners with their own expertise and relevant beliefs in Yokohama Strategy to ‘‘aid recipients’ ’ to whom tailored risk information must be transmitted(in SFDRR). This shift may reflect the top-down nature of negotiated international agreements or a broader shift toward investments in technological solutions. Whatever the cause, given widespread recognition of the importance of local knowledge and participation and growing recognition of the importance of intra-community differences in vulnerability, it suggests the need for reconsideration of both the discourse and the practice of involving community-level actors in DRR planning and implementation.

The Chinese View of World Order： The Concept of Tianxia （ All-Under-Heaven）

The topic of the paper is the Chinese view of world order and the concept of Tianxia （all under heaven ）. The objective is to analyze how contemporary Chinese scholars currently discuss and perceive this concept. In fact, several Chinese scholars are proposing to replace the existing international system with an updated version of the Tianxia system. This paper will describe the salient characteristics of Tianxia as an ideal and practice in China since early times, and examine recent Chinese literature on this subject. It will also analyze the related debate on the existence of a Chinese International Relations Theory（IRT）. The formation of an autonomous IRT would epitomize a new and clearer definition of the Chinese role in the international framework.

Recommendations for construction of a nonlinear international Terrestrial Reference Frame

The problems of ITRF2008,the latest International Terrestrial Reference Frame,are pointed out and analyzed as follows:(1) ITRF is not a mm-level Terrestrial Reference Frame;(2) the origin of ITRF is neither the Earth's center of mass (CM) nor the center of figure (CF);(3) the scale of ITRF is not a uniform system in the sense of the gravitational theory of relativity.These problems result from the linear hypothesis used in the establishment and maintenance of ITRF,which includes the linear hypothesis of the coordinates definition of the ITRF reference stations,and the seven coordinate transformation parameters (three translation parameters,three rotation parameters,and one scale parameter) when the ITRF combine solution is constructed.The linear hypothesis of the ITRF construction leads to the current terrestrial reference frame only at the cm-level,which cannot satisfy the requirements of monitoring mm-level crust movements as well as the global environment.This article points out that the construction of a mm-level Terrestrial Reference Frame is actually a leap from linear to nonlinear.Therefore,according to the main characteristics of nonlinear changes of the crust's deformation,the geocenter motion and the overall height fluctuation of the Earth,the new ITRF station coordinates definition and the new observation equations of combined solutions are constructed for the realization of a mm-level nonlinear ITRF,which can solve the problems of the current ITRF.

Carbon budget proposal： a framework for an equitable and sustainable international climate regime

A worldwide consensus on reducing greenhouse gas emissions has been reached at the technical and political level. However, as the issue involves economic costs and developmental interests, the international institutional framework for addressing global greenhouse gas emissions has consistently failed to balance the demands of equity and sustainability. But the sustainability of carbon budget proposal is undoubtedly achievable if the total global carbon budget （the total amount of carbon permitted by climate security） is made an absolute constraint. If an initial allocation is made among all members of the global village on a per capita basis, a limited total budget could not only meet basic needs but also ensure equity. Taking into account historical emission levels and future needs, we should implement carbon budget transfer payments and devise a corresponding financial mechanism to ensure efficient allocation. Unlike the phase-by-phase progress and provisional goals of the Kyoto Protocol, the carbon budget proposal presented here is a comprehensive and holistic package. Due to the politicization of the climate change question, however, many technical issues can only be worked out through international political and diplomatic negotiations.