The Conflict Analysis Between the Asset Impairment Loss and Accounting Information Quality Requirements

New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.

Use of Bioelution as a Screening Tool for Characterisation of Substances

Bioelution, the measuring of in vitro metal ion release from metals or metal compounds in simulated body fluids, can be used as a tool to measure bioaccessibility of metals and metal compounds, and as such provide an estimate of their bioavailability. Comparable bioelution results can allow grouping of substances within a “metal” family. By referring to toxicity data on a metal substance (reference substance) within the group, predictions on the hazard of the other substances in the group can be established. This paper discusses how bioelution testing of metals and metal compounds can be used as an alternative to animal testing for obtaining basic information on their potential toxicity, while allowing compliance with strict information requirements. Two human health hazard endpoints are used to illustrate how bioelution can become part of a testing programme and in particular, target the requirement for new studies and minimise the need for animal testing. In these cases, it is shown how bioelution can be used to predict the hazard of several indium compounds as a first screening.

Systematic Logic Controller Design as Sequential Function Chart Starting from Informal Specifications

Today＇s automation industry is driven by the need for an increased productivity, higher flexibility, and higher individuality, and characterized by tailor-made and more complex control solutions. In the processing industry, logic controller design is often a manual, experience-based, and thus an error-prone procedure. Typically, the specifications are given by a set of informal requirements and a technical flowchart and both are used to be directly translated into the control code. This paper proposes a method in which the control program is constructed as a sequential function chart （SFC） by transforming the requirements via clearly defined intermediate formats. For the purpose of analysis, the resulting SFC can be translated algorithmically into timed automata. A rigorous verification can be used to determine whether all specifications are satisfied if a formal model of the plant is available which is then composed with the automata model of the logic controller （LC）.

An Intelligent Web Pre-fetching Based on Hidden Markov Model

Web pre-fetching is one of the most popular strategies, which are proposed for reducing the perceived access delay and improving the service quality of web server. In this paper, we present a pre-fetching model based an the hidden Markov model, which mines the later information requirement concepts that the user's access path contains and makes semantic-based pre-fetching decisions. Experimental results show that our schcme has better predictive pre-fetching precision.

Existing Problems and Solutions on Rural Primary School Language Education

At present,there are still many problems in language teaching in rural primary schools,which will affect the quality of teaching if we don't pay much attention to them.This article focuses on the existing flaws in current language teaching and provides some solutions.