Fair Value Disclosure, External Appraisers, and the Reliability of Fair Value Measurements

By developing an analytical model, this paper examines the role of the ＂external appraiser＂ as a tool to face the informational asymmetry issue related to fair value measurements. A comparison between such a signaling mechanism and a ＂full fair value disclosure＂ is firstly carried out, highlighting variables affecting the efficiency and the effectiveness of both information strategies. Then, recovering the traditional distinction between ＂protective disclosure＂ （hard information） and ＂informative disclosure＂ （soft information）, this paper demonstrates how the former could significantly increase the positive effects associated to an employment of an independent valuer, reaching some conclusions useful to the standard setting process.

Medical appraisal of Chinese military aircrew with abnormal results of coronary computed tomographic angiography

BACKGROUND Coronary artery diseases can cause myocardial ischemia and hypoxia,angina pectoris,myocardial infarction,arrhythmia,and even sudden death led to inflight incapacitation of aircrew.As the main cause of grounding due to illness,they severe threats to the health and fighting strength of military aircrew.Early warning in an early and accurate manner and early intervention of diseases possibly resulting in inflight incapacitation are key emphases of aeromedical support in clinic.AIM To figure out the flight factors and clinical characteristics of military aircrew with abnormal results of coronary artery computed tomographic angiography(CTA),thereby rendering theoretical references for clinical aeromedical support of military flying personnel.METHODS The clinical data of 15 flying personnel who received physical examinations in a military medical center from December 2020 to June 2023 and were diagnosed with coronary artery diseases by coronary artery CTA were collected and retrospectively analyzed,and a descriptive statistical analysis was conducted on their onset age,aircraft type and clinical data.RESULTS The 15 military flying personnel diagnosed with coronary artery diseases by coronary artery CTA were composed of 9 pilots,1 navigator and 5 air combat service workers.Multi-vessel disease was detected in 9 flying personnel,among which 8(88.9%)were pilots.Flying personnel with multi-vessel disease had higher content of cholesterol,low-density lipoprotein cholesterol and apolipoprotein B than those with single-vessel disease.CONCLUSION Coronary artery diseases are the major heart disease for the grounding of flying personnel due to illness,which can lead to inflight incapacitation.Coronary artery CTA is conducive to early detection and early intervention treatment of such diseases in clinic.

Performance Evaluation of Low-Carbon and Clean Transformation of China’s Coal Economy

In China,the oversupply of coal occurred in 2009,and from that year onwards,China’s coal economy began a low-carbon and clean transformation.Evaluating transformation performance is the research goal of this paper.The data collection for this paper includes data on deep processing of Chinese coal products from 2009 to 2020,as well as data on asset structure evolution and financial performance of 34 listed companies in the Chinese coal mining.Entropy value method is used to calculate the entropy value of low-carbon transformation,and the regression analysis is used to study the performance of cleaner transformation,the conclusion is as follows:(1)From 2009 to 2020,in China’s total energy consumption,coal consumption accounted for 71.6%in 2009 and 56.8%in 2020,the goals set by the state have been achieved.(2)The national goal of reducing the proportion of coal consumption and reducing carbon emissions has forced the transformation of deep processing of coal products.The transformation of coal enterprises towards low-carbon and clean production has achieved remarkable results.(3)From 2009 to 2020,the non coal industry income of 34 listed companies in China’s coal mining industry increased by 8.21%annually.At the same time,the asset structure was adjusted,and nearly 80%of the asset structure evolution showed an orderly development trend.(4)The regression analysis results show that the entropy value of coal deep processing products and the entropy value of asset structure adjustment are significantly related to transformation performance.The paper proposes to summarize the successful experience of China’s coal energy economic transformation,lay a foundation for achieving the carbon peak and carbon neutral goals in the future,further increase the intensity of coal deep processing,increase the proportion of clean energy in total energy consumption,and strive to control asset operation towards the goal of increasing the proportion of non coal industry income.

An Appraisal of the Major National Dialogue as a Panacea to the Anglophone Crisis in Cameroon

This paper explores the Major National Dialogue organised by Paul Biya from the 30th of September to the 4th of October,2019 as a panacea to the Anglophone.The paper also seeks to find out if this dialogue has been the panacea Cameroonians as a whole and the people of Southern Cameroons in particular have been waiting for to end this conflict.This research uses a qualitative research design.This is because the researcher culled information from Jeune Afrique Economie(2019a),Cameroon Tribune,and from Phoenix.Descriptive analysis was used to analyse the collected data.Descriptive analysis is used to get the views of the public whether the Major National Dialogue was really a panacea to the Anglophone crisis.The analysis revealed that there were two opposing opinions on the holding of this dialogue.The government thinks the dialogue was a panacea to put an end to this crisis because there is ongoing construction work in the war zones,and economic activities have witnessed an increase in the regions as the various production units of the Cameroon Development Corporation(CDC)and Pamol plantations have regained agricultural activities.The Ndawara tea estate now functions without problems.Trans-border trade is on the rise and transportation is fluid,except in the rural areas where the state of the road network is poor to name but these.On the other hand,politicians,political parties like the Social Democratic Front,activists,religious leaders,the affected populations,and Cameroonians at large think that the Major National Dialogue was a monologue and therefore was bound to fail because first,key actors arrested and detained in connection to this crisis were not part of this dialogue.For this reason,they are calling for a genuine and an inclusive dialogue.In addition,they argue that we cannot be talking of peace when fighting is still raging on and people are being killed,houses and schools are being burnt,and people are being kidnapped every day for ransom to mention but these.

Analysis of New Senior English for China Student’s Book 1

This article will firstly discuss the context overview of English teaching and learning in China. Under thiscircumstance, a problematic element will be examined of the New Senior English for China Student’s Book 1 and critical appraisal ofhow this element relates to other elements of curriculum development will be analyzed. The recommended changes and demonstrationmechanisms for evaluating the changes are put forward in the last two parts.

Effects of long COVID-19 among young adults in Turkey:A cross-sectional study

Objective:To investigate the cognitive state,psychological problems such as depression and anxiety,and pain in the musculoskeletal system among young adults with post-COVID-19(long COVID)syndrome.Methods:This descriptive study included 361 students studying at the Vocational School of Health Services of Bingöl University in Turkey.Data were collected using the Socio-Demographic Information form,the Beck’s Depression Inventory,the Cognitive Appraisal Scale,and the Visual Analogue Scale for pain.Results:Compared to those without COVID-19,the mean depression score,cognitive appraisal score,and mean Visual Analogue Scale score of the young adults with COVID-19 were significantly higher.There was no significant difference in pain assessment at rest between those with COVID-19 and those without COVID-19.Conclusions:Young adults with COVID-19 are more depressed,their cognitive functions are more easily negatively affected,and experience more pain during exercise.

Adaptability analysis and optimization of log suite for uncased wellbores of shale gas reservoirs:A case study of Sichuan Basin,China

Significant progress has been made in the exploration and development of unconventional gas resources in China since the beginning of the 21st century.With a rapid increase in yield,the exploration and development of shale gas have been upgraded to a level of national strategy.Logging is one of the core technologies in gas exploration and development.However,logging technologies face the challenges of complex geological conditions and well casing environment,high temperature,high pressure,and strong heterogeneity.Despite the rich experience accumulated,unified understanding and implementation specifications are yet to be established for shale gas well logging.Given the analysis and comparison of the effectiveness and adaptability of logging technologies at different stages of shale gas exploration and development for the Sichuan Basin,this study optimizes the log suite to meet the demand for highefficiency exploration and development of shale gas.According to the adaptability analysis of shale gas log suite,the mandatory logging items of exploratory wells should include caliper log(CAL),natural gamma ray spectrometry(NGS)log,spontaneous potential(SP)log,directional survey,borehole compensated sonic log,litho-density log(LDL),compensated neutron log(CNL),dual laterologmicrospherically focused log/dual induction-laterolog log/array induction log,temperature log,elemental capture spectroscopy(ECS)log,formation microimager(FMI)log,and array sonic log.The log suite of appraisal wells is almost the same as that for exploratory wells,excluding the ECS log and microresistivity scanning imaging.Meanwhile,for the logging of horizontal/highly-deviated holes,the log suite of vertical wells should be referred to according to specific well conditions.

An Exploratory Study of the Interpersonal Meanings of President Xi’s New Year Speech Based on Appraisal Theory

The research examines President Xi’s 2021 New Year speech with research questions centering around its abundant interpersonal meanings.Through qualitative content analysis,the research finds that it is typical for Chinese president to frequently use judgment and appreciation resources in reviewing the past year.Even in the face of the pandemic and natural disasters,the overall emotions of the speech remain positive,which corresponds to the forward-looking feature of New Year speech.Significance of the study abounds and future research can investigate how COVID-19 impacts the ideologies conveyed through political leaders’speeches through a comparative lens and how to produce more understandings that can help dismantle stereotypes and discrimination hidden in reports about COVID-19 by using Appraisal Theory critically,systematically,and comprehensively.

A Study of Attitude in Art Criticism

Functional linguistic research focuses on the dimension of"implementation,"with research on"instance"and"individuation"being relatively scarce.However,Appraisal Theory provides a comprehensive method for realizing"instance"and"individuation".Appraisal Theory,as a type of empirical research method with strong capabilities in both operation and application,is heavily involved in a variety of fields such as literature,art,philosophy,news,and law.Overall,research in the arts is deficient.This study employs Appraisal Theory as a framework for analyzing the discourse of art criticism from the perspective of the attitude system,analyzing 83 art critiques chosen for their semantic meaning of emotion and valuation endowed by the writers in critical language.It performs identification,analysis,and classification on corpus resources in order to investigate the application of Appraisal theory in art criticism and summarize representation and feature of these attitudinal resources used.The author concludes that the attitudinal resources all involve affect,judgment,and appreciation,but are distributed unevenly.The feature demonstrates that more appreciation than affect and judgement is involved,more positive meaning than negative meaning is conveyed,and an explicit rather than implicit method is used.According to this study,the attitudinal resources effectively contribute to the establishment of relationships among the writer,artworks,and the potential reader,and they function well in appraisal by establishing a"resonance"relationship between the artwork and the potential reader within person.

静校正量的评价思路

静校正评价是复杂地表区地震资料处理的一项重要工作。提出了从建模技术适应性、建模过程的质量控制、实际资料应用效果3个方面评价静校正量的思路。利用地质地貌、小折射与微测井等资料以及大炮初至特征等,建立对近地表特征的认识,判断建模技术的适应性。建模过程严格的质量控制是建立可靠近地表模型的重要保证。静校正量应用效果可以判断高频分量的精度以及幅度较大的中频分量误差。给出了复杂地表区建模技术适应性分析实例,分析了工区近地表特征,结果表明工区西部的部分区域近地表结构特别复杂,仅靠很少几口微测井资料约束下的初至层析技术很难得到较高精度的静校正量。

Winter Wheat Salt Tolerance Appraisal Indices with Varied Mineral Content of Saline Water

[Objective] The aim was to study wheat salt resistance appraisal indicators under the condition of saline water irrigation.[Method] A trial was conducted with five varieties irrigated with saline water at 1,2,4,6,and 8 g/L during 2009-2010 and 2010-2011 in the research station of Dry-land Farming Institute of Hebei Academy of Agricultural and Forestry Sciences.With standardized indicators for measuring treatment,the response relations among different salt stress levels and winter wheat growth index were analyzed in this study.[Result] Under the condition of different salinity of irrigation,relative plant height after jointing stage,relative leaf area index,relative dry matter weight,relative ear number per unit area showed significant differences among treatments and yield showed significant correlation,which can be taken as salt-resistance examination index of wheat.[Conclusion] The results showed that the relative height after jointing stage was recommended as the most practical salt-tolerance appraisal indices,because it was easy to be observed and sensitive to salt stress.

An Exploration of Interpersonal Meanings in Advertising Discourse from Functional Grammar Perspective

Interpersonal function is one of the three metafunctions of language. This paper investigates the interpersonal meanings in Chinese cosmetic advertising discourse from mood, modality and appraise the three aspects. Based on an exploratory study of data of six typical Chinese cosmetic advertising discourses, the paper claims that the distribution of mood and modality has close link with the interpersonal meaning in advertising. The Functional Grammar and Appraisal System help to reveal the interpersonal meanings of the discourse concerned.

财政支出绩效评价的内涵解析

财政支出绩效评价概念由考察绩效评价、财政支出的内涵得到,是指为实现财政支出管理目标,依据特定的原则,选择运用科学、规范的绩效评价方法及评价技术,对财政支出过程和结果进行经济、效率、效益等方面的综合评价活动及相关评价制度体系的总和。财政支出绩效评价与财政监督、绩效预算及绩效审计三者既关系密切,又能为财政监督、绩效预算及绩效审计起到基础性铺垫和重要支撑作用。

RAPD Appraisal of Purity of the Hybrid Rice SY63

使用纯度低或真实性差的杂交种子会给农业生产造成极大损失。然而杂交种子的纯度无法单纯从种子形态上鉴别．本文首次采用ＲＡＰＤ特异扩增谱带做为分子标记对水稻杂交种纯度进行了鉴定。汕优６３杂交水稻种子由中国水稻研究所从某制种单位随机取样获得。珍汕９７Ａ不育系和明恢６３恢复系等品种由中国水稻研究所提供。在做形态观察的同时，分别取上述三种材料叶片制备ＤＮＡ作为初始模板ＤＮＡ。对３００个ＲＡＰＤ随机引物，经过三次多态性初筛复筛，发现随机引物Ｐ１８可以稳定地扩增出一条来源于父本明恢６３的０．８ｋｂ的特异条带。用Ｐ１８引物对１００株汕优６３杂交单株进行ＲＡＰＤ扩增，其中８３个获得了０．８ｋｂ特异条带（Ｆｉｇ．１ｕｐｐｅｒ）。分子杂交证明其结果是可靠的（Ｆｉｇ．１Ｌｏｗｅｒ）。以ＲＡＰＤ扩增结果为依据，对这１００株材料进行植株形态比较，发现那１７个不能扩增出特异条带的单株均为假杂种。说明该制种单位汕优６３的假种率为１７％。大大超过农业部的有关规定。应对其原因和后果进行追究。用Ｐ１８引物对１８种分别为籼粳及其中间型的常用稻种进行ＲＡＰＤ扩增鉴定，除明恢６３的亲本──圭６３０和中间型Ｐｃｃｏｓ，Ａｕｓ３７３具有０．８ｋｂ的特异条带?

Application of Multi-factor Comprehensive Appraisal in Maize Breeding

The study was conducted to evaluate 12 traits of 15 hybrid maize culti- vars using multi-factor comprehensive appraisal. The results showed that Xianyu 335, ND8 and ND2 were better than other cultivars in these agronomic traits. Multi- factor comprehensive appraisal with simple computing, comprehensive and reason- able results is suitable to be used for evaluating the performance of hybrid maize cultivars in field.

Study on Interactive Computer Program for Seismic Appraisal and Seismic Strengthening of R.C. Frame Structures

In many cases, seismic appraisal of existing structures is carried out by the two step method and seismic strengthening of R.C. frame structures is solved just based on rough calculation or experience of designers, which may lead to either lack of safety or too conservative in design. According to some related criteria and experts experience, a computer program is developed specially for seismic appraisal and seismic strengthening of R.C. frames (not more than 10 storeys) in this paper. Because the progra...

Implication of Self-esteem for Language Teaching from Neurobiological Perspective

In the past several decades,the cognitive skills in language learning have been put more attention to than emo-tions.While it should be noted that language learning often involves strong positive or negative emotions.Lack of positive emotionin language learning will lead to severe discount of the cognitive competence.This article is intended to discuss the influence ofemotion,especially self-esteem,on motivation in language learning from Schumann’s neurobiological perspective,and the implica-tion of self-esteem for language teaching—how to enhance learners’self-esteem,to promote their motivation,hence to guidethem to step into their next zone of proximal development in both academic performance and social skills and become whole per-sons responsible for our society.

Exploration on Translation of Chinese Ancient Poetry:Taking The River-Merchant's Wife:A Letter as Example

Based on social linguistics and semiotics,sociosemiotics is a renewed perspective to clarify meaning and function of certain signs in a specified social situation and identify correspondence in another culture through the creation and interpretation of texts as "encoding" and "decoding".This study attempts to make a comparative analysis of the similarities and dissimilarities of the realization of the sentimental resources of the ancient poem "The River-Merchant's Wife:A Letter" and its English version,from the perspective of sociosemiotics and Appraisal Theory from systemic functional linguistics.

The Comparative Analysis of The River-Merchant's Wife:A Letter

"The River-Merchant's Wife:A Letter",written by the great poet Li Bai,is the most prestigious version among the translations of Chinese ancient poetry by Ezra Pound and has been accepted as one of the classics of American literature.The poem exquisitely expresses the changes of the wife's mind at different phases.Martin and Rose's Appraisal Theory provides us with a theoretical framework for the analysis of the different realizations of the sentimental resources of the poem in the original and its English version.