Global Financial Crisis and Accounting Rules： The Implications of the New Exposure Draft （ED） Financial Instruments： Expected Credit Losses on the Evaluation of Banking Company Loans

During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.

Empirical Analysis on Rural Financial Development and Farmers' Income Increase in China

The growth of farmer＇s incomes is cIoseIy reIated to rural finance. The research analyzed the dynamic reIationship of rural financial deveIopment, efficiency and farmer＇s incomes based on VAR modeI, and the resuIts indicated that the ex-pansion of rural finance wouId stimuIate farmer＇s incomes in a Iong term, and the growth of rural financial efficiency significantIy improves farmer＇s incomes in a short term, instead of a Iong term. Hence, it is necessary to introduce more credit funds and social funds to rural areas, deepen rural financial system reform and acceIerate use rate of Ioan capital and enhance guidance for farmers and township enterprises in use of Ioan capitals.

Assessment of Land Comprehensive Carrying Capacity in Lin'an City

According to regional characteristics and the actual situation in Lin ’an City, an evaluation index system of land comprehensive carrying capacity composed of three support subsystems （eco-environment, social and economic carrying capaci-ties） containing 22 evaluation indexes was established to evaluate the comprehen-sive carrying capacity of land resource in Lin’an City during 2005-2012. Meanwhile, based on the target data of overal land use plan, the level of land comprehensive carrying capacity was predicted at the end of the plan period （2020） .The results showed that land comprehensive carrying capacity had a significant growth in Lin ’an from 2005 to 2012, and the development trend was basical y sustainable. The sub-systems also had been greatly improved, in which the constant improvement of ec-ological environment carrying capacity made the largest contribution to the constant raising of land comprehensive carrying capacity. The degree of coordination between the systems was poor, in which eco-environment carrying capacity had the maxi-mum growth, far more than the social and economic carrying capacities. According to the land comprehensive carrying capacity in 2020, utilization of land resources in Lin＆#39;an city can achieve sustainable development in general. Final y, proposals of im-proving comprehensive carrying capacity were put forward in terms of the enhance-ment of eco-environment protection, accelerating economic development and policy guidance.

企业与政府共建禽肉可追溯体系方案设计——以“公司+农户”模式养殖白羽鸡为例

可追溯体系是防范禽肉安全风险的有效手段之一。企业政府共建禽肉可追溯体系,体现了企业的社会责任,也有利于政府监管禽肉食品安全,实现双赢。以"公司+农户"模式养殖白羽鸡为例,设计企业政府共建禽肉可追溯体系的方案。预期该方案能改善禽肉的安全现状,提升消费者对禽肉的消费信心,重塑企业的社会形象,也使政府能更有效地防范禽肉安全风险。

A novel image encryption scheme based on Keplers third law and random Hadamard transform

In this paper, a novel image encryption scheme based on Keplers third law and random Hadamard transform is proposed to ensure the security of a digital image. First, a set of Kepler periodic sequences is generated to permutate image data, which is characteristic of the plain-image and the Keplers third law. Then, a random Hadamard matrix is constructed by combining the standard Hadamard matrix with the hyper-Chen chaotic system, which is used to further scramble the image coefficients when the image is transformed through random Hadamard transform. In the end, the permuted image presents interweaving diffusion based on two special matrices, which are constructed by Kepler periodic sequence and chaos system. The experimental results and performance analysis show that the proposed encrypted scheme is highly sensitive to the plain-image and external keys, and has a high security and speed, which are very suitable for secure real-time communication of image data.

Improvement of the thermoelectric efficiency of pyrene-based molecular junction with doping engineering

In this study, the thermoelectric properties of pyrene molecule doped with boron and nitrogen atom at different sites of molecule are investigated using density functional theory and none-equilibrium Greens function formalism in the linear response regime. Our calculations show that when the impurities are added to the edge of the molecule, the anti-resonant peaks will appear in the transmission diagram in the vicinity of the Fermi energy level. So it increases the thermoelectric figure of merit of the system in comparison with the one that the impurity is located in the center of molecule. Additionally, the seebeck coefficient signs are not the same among the B, N, and N ＆ B doped devices, indicating that the types of the carriers can be changed with different types of doping.

快递企业顾客抱怨行为的心理学研究

基于计划行为理论,研究快递企业顾客抱怨行为的动因。文中运用调查问卷的方法进行研究,抱怨行为选取了四类抱怨行为,包括沉默抵制、负面口碑、直接抱怨和向第三方抱怨。调查结果分析表明,顾客更多的采取的是沉默抵制和负面口碑。

创新传统、外部环境与发展时机——通用电气公司工业研究实验室创立的内部动力和外部条件研究

美国通用电气公司具有创新精神的战略高层和负责研发、销售和工程与生产等职能的创业先辈长期协作形成的高效创新传统,以及随着公司的发展,电力制造行业竞争越发激烈,技术的复杂性提高,对科学知识的依赖度增强,加上在创新传统驱动下公司科技专家和高层领导对全新领域创新发展的寻求,公司决定建立以基础科学研究为主的工业研究实验室。同时,美国在1900年前培养和储备了充足的科技人才,其将服务于工业发展视为科学研究的重要职责,以及科学界和工业界在19世纪后半叶长期积累的合作经验,都为实验室的建立创造了条件。