Purpose:To address the“anomalies”that occur when scientific breakthroughs emerge,this study focuses on identifying early signs and nascent stages of breakthrough innovations from the perspective of outliers,aiming t...Purpose:To address the“anomalies”that occur when scientific breakthroughs emerge,this study focuses on identifying early signs and nascent stages of breakthrough innovations from the perspective of outliers,aiming to achieve early identification of scientific breakthroughs in papers.Design/methodology/approach:This study utilizes semantic technology to extract research entities from the titles and abstracts of papers to represent each paper’s research content.Outlier detection methods are then employed to measure and analyze the anomalies in breakthrough papers during their early stages.The development and evolution process are traced using literature time tags.Finally,a case study is conducted using the key publications of the 2021 Nobel Prize laureates in Physiology or Medicine.Findings:Through manual analysis of all identified outlier papers,the effectiveness of the proposed method for early identifying potential scientific breakthroughs is verified.Research limitations:The study’s applicability has only been empirically tested in the biomedical field.More data from various fields are needed to validate the robustness and generalizability of the method.Practical implications:This study provides a valuable supplement to current methods for early identification of scientific breakthroughs,effectively supporting technological intelligence decision-making and services.Originality/value:The study introduces a novel approach to early identification of scientific breakthroughs by leveraging outlier analysis of research entities,offering a more sensitive,precise,and fine-grained alternative method compared to traditional citation-based evaluations,which enhances the ability to identify nascent breakthrough innovations.展开更多
The natural and economic conditions of agricultural resources vary greatly in China,especially in hilly and mountainous areas.The phenomenon of land fragmentation has become increasingly prominent,so that large-scale ...The natural and economic conditions of agricultural resources vary greatly in China,especially in hilly and mountainous areas.The phenomenon of land fragmentation has become increasingly prominent,so that large-scale operations cannot be fully achieved in a short period of time,and the centralized and continuous scale of operations cannot be realized in China.In addition,with increasingly strict farmland protection and agricultural land use control systems,the issues of nongrain production and nonagricultural cultivated land use have become increasingly restricted.Thus,it is quite necessary to determine the appropriate scale of operations and the means to achieve moderately scaled operations for the new business entities.On the basis of microsurvey data for 108 new citrus-planting business entities in the modern agricultural park in the Chongqing's Jiangjin District,an area with long citrus-planting history,we measured the moderate scale of new citrus-planting business entities to maximize profit using a translog growth model.According to the projection pursuit model,we evaluated the suitability conditions of citrus planting in garden land,woodland,grassland,and general cultivated land in the study area.We then explored the potential for new moderate-scale business entities within different farming radii.The results showed that large-scale planting conditions of citrus in garden land,forest land,grassland,and general cultivated land in the study area were suitable,and the proportion of high-suitable and mediumsuitable land was 73.42%.Under the existing social and economic conditions,the moderate scale of new citrus-planting business entities in the study area was 1.8–2.7 hm^(2).In particular,its rankings from large to small were agricultural enterprises(17.19–25.78 hm^(2)),farmer cooperatives(16.88–25.33 hm^(2)),big growers and breeders(6.39–9.59 hm^(2)),and family farms(5.02–7.53 hm^(2)).In the sample of 108 households,only 47.22%of the entities achieved moderate-scale operation,of which 25%of the entities achieved a scale greater than moderate operation.However,52.78%of the entities achieved a scale of less than moderate operation.These entities would have to transfer the surrounding adjacent garden land,forest land,grassland,or general cultivated land to achieve largescale land management.The land area of the adjacent gardens in a 1000 m farming radius could meet the moderate-scale operation demand of the vast majority of new business entities.For the vast majority of new business entities,the land area of the adjacent woodland,grassland,and general cultivated land could supplement the garden land to achieve moderate-scale operation in a 500 m farming radius.If the land area with moderate suitability and high suitability is prioritized,the land area in the adjacent gardens in the 1000 m farming radius could meet the moderate-scale operation demand for the vast majority of new business entities.Within the 500 m farming radius,the vast majority of new business entities have achieved moderate-scale operations if the land area adjacent to forest land,grassland,and general arable land was supplemented by gardens;however,a few entities could not achieve moderate-scale operations.From the village perspective,gardens were prioritized.Sixteen villages had planting areas and planting suitability that exceeded the average level of the study area,accounting for 23.53%.If combined with the reserve potential of the garden land,eight villages could improve their potential,accounting for 11.76%.Therefore,the conditions of large-scale citrus planting in the study area should be further improved,and the scale expansion of new citrus-planting business entities should receive additional scientific guidance.展开更多
The positive impact of the development of new agricultural business entities and their institutional systems on the optimization of rural governance structures can be examined from various perspectives,including the s...The positive impact of the development of new agricultural business entities and their institutional systems on the optimization of rural governance structures can be examined from various perspectives,including the state,market,rural society,urban-rural relations,and grassroots governance structure in rural communities.The development of these new agricultural business entities has not only redefined but also restructured the power distribution and governance patterns in rural developing countries,markets,and villages.The rural social order has evolved into a ternary mutual structure governance pattern,often referred to as the“state market rural”model.This transformation has prompted adjustments in the national economic and social policy structure and management systems at both macro and micro levels.It has led to the reshaping of power dynamics,benefit distribution,and governance structures in both urban and rural areas,resulting in significant changes to the economic and social fabric of rural regions.Furthermore,the grassroots governance structure in rural society,characterized by“township governance and village governance,”is undergoing continuous development and improvement.This transition is marked by a shift towards a collaborative governance structure that encourages diverse participation.Building upon the aforementioned optimizations,the rural governance structure now exhibits new characteristics.These include a more extensive and diverse range of rural governance mechanisms,increased openness in governance processes,and a heightened synergy among various governance mechanisms.This dynamic evolution reflects a richer,more diverse,and more open approach to rural governance,fostering a stronger collaborative effort in the pursuit of effective governance.展开更多
Inclusive education is the mainstream of developing education for persons with disabilities worldwide.It advocates the recognition and protection of the right of persons with disabilities to receive inclusive educatio...Inclusive education is the mainstream of developing education for persons with disabilities worldwide.It advocates the recognition and protection of the right of persons with disabilities to receive inclusive education in mainstream schools.From the perspective of inclusive education,the educational assistance system for persons with disabilities represents a theoretical innovation in traditional educational support methods,playing a crucial role in integrating persons with disabilities into society,reversing their disadvantaged status,and maintaining educational equity.At present,China's legal system for inclusive education assistance for persons with disabilities needs improvement,and faces several obstacles,including conceptual“limited capacity”,“monotonous”subjects,“crowding-out”obstacles and supervision“absence”obstacles.It is urgent to begin with the transformation of the rule of law concept,clarify the legal positioning of multiple responsibility subjects,achieve mutual reinforcement of education law and education aid legislation,establish a supervision system for inclusive education assistance,and improve the legal framework for educational assistance for persons with disabilities.This will ensure that persons with disabilities can successfully realize their right to education,share in the benefits of social development,and ultimately contribute to achieving common prosperity.展开更多
Nd-F species in NdF3-LiF melts were studied using cryoscopic method.Liquidus temperatures of melts of various compositions were determined by differential thermal analysis(DTA).Based on the different model calculation...Nd-F species in NdF3-LiF melts were studied using cryoscopic method.Liquidus temperatures of melts of various compositions were determined by differential thermal analysis(DTA).Based on the different model calculations,NdF4- was identified as the most likely Nd-F entity in the melts in which the mole fraction of NdF3 was lower than 20%,considering only one single Nd species in the melt,and which was formed in accordance with Temkin model or Flood model.Then,activities of different components in the melts were researched.The results show that activity of LiF decreases,and that of NdF3 increases with increasing the mole fraction of NdF3.The value of activity coefficient of NdF3 is higher than 1,and that of LiF is lower than 1.展开更多
As a core resource of scientific knowledge,academic documents have been frequently used by scholars,especially newcomers to a given field.In the era of big data,scientific documents such as academic articles,patents,t...As a core resource of scientific knowledge,academic documents have been frequently used by scholars,especially newcomers to a given field.In the era of big data,scientific documents such as academic articles,patents,technical reports,and webpages are booming.The rapid daily growth of scientific documents indicates that a large amount of knowledge is proposed,improved,and used(Zhang et al.,2021).展开更多
As a representative technique in natural language processing(NLP),named entity recognition is used in many tasks,such as dialogue systems,machine translation and information extraction.In dialogue systems,there is a c...As a representative technique in natural language processing(NLP),named entity recognition is used in many tasks,such as dialogue systems,machine translation and information extraction.In dialogue systems,there is a common case for named entity recognition,where a lot of entities are composed of numbers,and are segmented to be located in different places.For example,in multiple rounds of dialogue systems,a phone number is likely to be divided into several parts,because the phone number is usually long and is emphasized.In this paper,the entity consisting of numbers is named as number entity.The discontinuous positions of number entities result from many reasons.We find two reasons from real-world dialogue systems.The first reason is the repetitive confirmation of different components of a number entity,and the second reason is the interception of mood words.The extraction of number entities is quite useful in many tasks,such as user information completion and service requests correction.However,the existing entity extraction methods cannot extract entities consisting of discontinuous entity blocks.To address these problems,in this paper,we propose a comprehensive method for number entity recognition,which is capable of extracting number entities in multiple rounds of dialogues systems.We conduct extensive experiments on a real-world dataset,and the experimental results demonstrate the high performance of our method.展开更多
In recent years, the method of TQM (Total Quality Management) is widely recognized. However, contents of target entities for assessment are various, and it is very difficult to define the whole scope of TQM. On the ot...In recent years, the method of TQM (Total Quality Management) is widely recognized. However, contents of target entities for assessment are various, and it is very difficult to define the whole scope of TQM. On the other hand, it is very important to define the whole target entities of quality management about the TQM because lack of important target entities may cause significant risk of loss in future. Furthermore, target entities of TQM should correspond to needs and priority of an objective requirement and that should be based on the consideration of basic principle of quality management. In the previous study, we have proposed the “framework of new TQM” of assessment for a total quality management of organizations based on the original concept of “TQM matrix”. On the other hand, we have proposed the view point of “Three-Dimensional Unification Value Models” for an evaluation of system product. Therefore, in this paper, we propose the target entities of whole assessment of quality management of organization totally based on the consideration of “New TQM framework” and the view point of “Three-Dimensional Unification Value Models”. Also, this paper proposes the result of verification based on the result of comparison between proposed target entities of assessment and American Malcolm Baldrige Prize for Performance Excellence.展开更多
Along with the rapid advance of industrialization and urbanization process, fostering new agricultural business entities become inevitable for agricultural transformation and the construction of agricultural moderniza...Along with the rapid advance of industrialization and urbanization process, fostering new agricultural business entities become inevitable for agricultural transformation and the construction of agricultural modernization in China. The status of the new agricultural business entities determines the level of modern agricultural development. In recent years, new agricultural business entities have grew rapidly. However, there are still many problems including the difficulties in financing loans, inadequate agricultural insurance system, bad implementation of agricultural subsidies, jagged agricultural talents and so on. In order to foster new agricultural business entities, countermeasures should be carried out to ensure financial support, perfect the agricultural insurance, strengthen the level of agricultural subsidies, strive to develop the degree of specialization agricultural operators and so on.展开更多
The essential of feature matching technology lies in how to measure the similarity of spatial entities.Among all the possible similarity measures,the shape similarity measure is one of the most important measures beca...The essential of feature matching technology lies in how to measure the similarity of spatial entities.Among all the possible similarity measures,the shape similarity measure is one of the most important measures because it is easy to collect the necessary parameters and it is also well matched with the human intuition.In this paper a new shape similarity measure of linear entities based on the differences of direction change along each line is presented and its effectiveness is illustrated.展开更多
The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if...The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.展开更多
Entity Framework是微软自.NET 3.5后力推的数据访问技术,其中的LINQ to Entities提供了查询关系数据库中的实体模型方式。主要介绍了使用LINQ to Entities进行数据库查询的不同方法,以及每种方法涉及到的查询语言的语法和程序调用的方...Entity Framework是微软自.NET 3.5后力推的数据访问技术,其中的LINQ to Entities提供了查询关系数据库中的实体模型方式。主要介绍了使用LINQ to Entities进行数据库查询的不同方法,以及每种方法涉及到的查询语言的语法和程序调用的方法,并对这些方法的使用场景、执行效率进行了比较。展开更多
基金supported by the major project of the National Social Science Foundation of China“Big Data-driven Semantic Evaluation System of Science and Technology Literature”(Grant No.21&ZD329)。
文摘Purpose:To address the“anomalies”that occur when scientific breakthroughs emerge,this study focuses on identifying early signs and nascent stages of breakthrough innovations from the perspective of outliers,aiming to achieve early identification of scientific breakthroughs in papers.Design/methodology/approach:This study utilizes semantic technology to extract research entities from the titles and abstracts of papers to represent each paper’s research content.Outlier detection methods are then employed to measure and analyze the anomalies in breakthrough papers during their early stages.The development and evolution process are traced using literature time tags.Finally,a case study is conducted using the key publications of the 2021 Nobel Prize laureates in Physiology or Medicine.Findings:Through manual analysis of all identified outlier papers,the effectiveness of the proposed method for early identifying potential scientific breakthroughs is verified.Research limitations:The study’s applicability has only been empirically tested in the biomedical field.More data from various fields are needed to validate the robustness and generalizability of the method.Practical implications:This study provides a valuable supplement to current methods for early identification of scientific breakthroughs,effectively supporting technological intelligence decision-making and services.Originality/value:The study introduces a novel approach to early identification of scientific breakthroughs by leveraging outlier analysis of research entities,offering a more sensitive,precise,and fine-grained alternative method compared to traditional citation-based evaluations,which enhances the ability to identify nascent breakthrough innovations.
基金supported by National Natural Science Foundation of China(No.41971244)National Natural Science Foundation of China(No.41501104)Natural Science Foundation of Chongqing Municipal Science and Technology Commission(cstc2021jcyj-msxm X0696)。
文摘The natural and economic conditions of agricultural resources vary greatly in China,especially in hilly and mountainous areas.The phenomenon of land fragmentation has become increasingly prominent,so that large-scale operations cannot be fully achieved in a short period of time,and the centralized and continuous scale of operations cannot be realized in China.In addition,with increasingly strict farmland protection and agricultural land use control systems,the issues of nongrain production and nonagricultural cultivated land use have become increasingly restricted.Thus,it is quite necessary to determine the appropriate scale of operations and the means to achieve moderately scaled operations for the new business entities.On the basis of microsurvey data for 108 new citrus-planting business entities in the modern agricultural park in the Chongqing's Jiangjin District,an area with long citrus-planting history,we measured the moderate scale of new citrus-planting business entities to maximize profit using a translog growth model.According to the projection pursuit model,we evaluated the suitability conditions of citrus planting in garden land,woodland,grassland,and general cultivated land in the study area.We then explored the potential for new moderate-scale business entities within different farming radii.The results showed that large-scale planting conditions of citrus in garden land,forest land,grassland,and general cultivated land in the study area were suitable,and the proportion of high-suitable and mediumsuitable land was 73.42%.Under the existing social and economic conditions,the moderate scale of new citrus-planting business entities in the study area was 1.8–2.7 hm^(2).In particular,its rankings from large to small were agricultural enterprises(17.19–25.78 hm^(2)),farmer cooperatives(16.88–25.33 hm^(2)),big growers and breeders(6.39–9.59 hm^(2)),and family farms(5.02–7.53 hm^(2)).In the sample of 108 households,only 47.22%of the entities achieved moderate-scale operation,of which 25%of the entities achieved a scale greater than moderate operation.However,52.78%of the entities achieved a scale of less than moderate operation.These entities would have to transfer the surrounding adjacent garden land,forest land,grassland,or general cultivated land to achieve largescale land management.The land area of the adjacent gardens in a 1000 m farming radius could meet the moderate-scale operation demand of the vast majority of new business entities.For the vast majority of new business entities,the land area of the adjacent woodland,grassland,and general cultivated land could supplement the garden land to achieve moderate-scale operation in a 500 m farming radius.If the land area with moderate suitability and high suitability is prioritized,the land area in the adjacent gardens in the 1000 m farming radius could meet the moderate-scale operation demand for the vast majority of new business entities.Within the 500 m farming radius,the vast majority of new business entities have achieved moderate-scale operations if the land area adjacent to forest land,grassland,and general arable land was supplemented by gardens;however,a few entities could not achieve moderate-scale operations.From the village perspective,gardens were prioritized.Sixteen villages had planting areas and planting suitability that exceeded the average level of the study area,accounting for 23.53%.If combined with the reserve potential of the garden land,eight villages could improve their potential,accounting for 11.76%.Therefore,the conditions of large-scale citrus planting in the study area should be further improved,and the scale expansion of new citrus-planting business entities should receive additional scientific guidance.
基金General Program of Anhui University of Finance and Economics,Research on the Optimization Mechanism of Rural Governance Structure under Common Prosperity(ACKYC22041)。
文摘The positive impact of the development of new agricultural business entities and their institutional systems on the optimization of rural governance structures can be examined from various perspectives,including the state,market,rural society,urban-rural relations,and grassroots governance structure in rural communities.The development of these new agricultural business entities has not only redefined but also restructured the power distribution and governance patterns in rural developing countries,markets,and villages.The rural social order has evolved into a ternary mutual structure governance pattern,often referred to as the“state market rural”model.This transformation has prompted adjustments in the national economic and social policy structure and management systems at both macro and micro levels.It has led to the reshaping of power dynamics,benefit distribution,and governance structures in both urban and rural areas,resulting in significant changes to the economic and social fabric of rural regions.Furthermore,the grassroots governance structure in rural society,characterized by“township governance and village governance,”is undergoing continuous development and improvement.This transition is marked by a shift towards a collaborative governance structure that encourages diverse participation.Building upon the aforementioned optimizations,the rural governance structure now exhibits new characteristics.These include a more extensive and diverse range of rural governance mechanisms,increased openness in governance processes,and a heightened synergy among various governance mechanisms.This dynamic evolution reflects a richer,more diverse,and more open approach to rural governance,fostering a stronger collaborative effort in the pursuit of effective governance.
基金Phased result of“Research on the Legal Mechanism for Realizing Active Employment in the Social Assistance Law”,a general project of the National Social Science Fund of China(21BFX127)。
文摘Inclusive education is the mainstream of developing education for persons with disabilities worldwide.It advocates the recognition and protection of the right of persons with disabilities to receive inclusive education in mainstream schools.From the perspective of inclusive education,the educational assistance system for persons with disabilities represents a theoretical innovation in traditional educational support methods,playing a crucial role in integrating persons with disabilities into society,reversing their disadvantaged status,and maintaining educational equity.At present,China's legal system for inclusive education assistance for persons with disabilities needs improvement,and faces several obstacles,including conceptual“limited capacity”,“monotonous”subjects,“crowding-out”obstacles and supervision“absence”obstacles.It is urgent to begin with the transformation of the rule of law concept,clarify the legal positioning of multiple responsibility subjects,achieve mutual reinforcement of education law and education aid legislation,establish a supervision system for inclusive education assistance,and improve the legal framework for educational assistance for persons with disabilities.This will ensure that persons with disabilities can successfully realize their right to education,share in the benefits of social development,and ultimately contribute to achieving common prosperity.
基金Project(51004034)supported by the National Natural Science Foundation of ChinaProject(N090302009)supported by the Fundamental Research Funds for the Central Universities,China
文摘Nd-F species in NdF3-LiF melts were studied using cryoscopic method.Liquidus temperatures of melts of various compositions were determined by differential thermal analysis(DTA).Based on the different model calculations,NdF4- was identified as the most likely Nd-F entity in the melts in which the mole fraction of NdF3 was lower than 20%,considering only one single Nd species in the melt,and which was formed in accordance with Temkin model or Flood model.Then,activities of different components in the melts were researched.The results show that activity of LiF decreases,and that of NdF3 increases with increasing the mole fraction of NdF3.The value of activity coefficient of NdF3 is higher than 1,and that of LiF is lower than 1.
文摘As a core resource of scientific knowledge,academic documents have been frequently used by scholars,especially newcomers to a given field.In the era of big data,scientific documents such as academic articles,patents,technical reports,and webpages are booming.The rapid daily growth of scientific documents indicates that a large amount of knowledge is proposed,improved,and used(Zhang et al.,2021).
基金This research was partially supported by:Zhejiang Laboratory(2020AA3AB05)the Fundamental Research Funds for the Provincial Universities of Zhejiang(RF-A2020007).
文摘As a representative technique in natural language processing(NLP),named entity recognition is used in many tasks,such as dialogue systems,machine translation and information extraction.In dialogue systems,there is a common case for named entity recognition,where a lot of entities are composed of numbers,and are segmented to be located in different places.For example,in multiple rounds of dialogue systems,a phone number is likely to be divided into several parts,because the phone number is usually long and is emphasized.In this paper,the entity consisting of numbers is named as number entity.The discontinuous positions of number entities result from many reasons.We find two reasons from real-world dialogue systems.The first reason is the repetitive confirmation of different components of a number entity,and the second reason is the interception of mood words.The extraction of number entities is quite useful in many tasks,such as user information completion and service requests correction.However,the existing entity extraction methods cannot extract entities consisting of discontinuous entity blocks.To address these problems,in this paper,we propose a comprehensive method for number entity recognition,which is capable of extracting number entities in multiple rounds of dialogues systems.We conduct extensive experiments on a real-world dataset,and the experimental results demonstrate the high performance of our method.
文摘In recent years, the method of TQM (Total Quality Management) is widely recognized. However, contents of target entities for assessment are various, and it is very difficult to define the whole scope of TQM. On the other hand, it is very important to define the whole target entities of quality management about the TQM because lack of important target entities may cause significant risk of loss in future. Furthermore, target entities of TQM should correspond to needs and priority of an objective requirement and that should be based on the consideration of basic principle of quality management. In the previous study, we have proposed the “framework of new TQM” of assessment for a total quality management of organizations based on the original concept of “TQM matrix”. On the other hand, we have proposed the view point of “Three-Dimensional Unification Value Models” for an evaluation of system product. Therefore, in this paper, we propose the target entities of whole assessment of quality management of organization totally based on the consideration of “New TQM framework” and the view point of “Three-Dimensional Unification Value Models”. Also, this paper proposes the result of verification based on the result of comparison between proposed target entities of assessment and American Malcolm Baldrige Prize for Performance Excellence.
基金Supported by the National Social Science Fund(13CJY079)the National Natural Science Fund(71303039)
文摘Along with the rapid advance of industrialization and urbanization process, fostering new agricultural business entities become inevitable for agricultural transformation and the construction of agricultural modernization in China. The status of the new agricultural business entities determines the level of modern agricultural development. In recent years, new agricultural business entities have grew rapidly. However, there are still many problems including the difficulties in financing loans, inadequate agricultural insurance system, bad implementation of agricultural subsidies, jagged agricultural talents and so on. In order to foster new agricultural business entities, countermeasures should be carried out to ensure financial support, perfect the agricultural insurance, strengthen the level of agricultural subsidies, strive to develop the degree of specialization agricultural operators and so on.
文摘The essential of feature matching technology lies in how to measure the similarity of spatial entities.Among all the possible similarity measures,the shape similarity measure is one of the most important measures because it is easy to collect the necessary parameters and it is also well matched with the human intuition.In this paper a new shape similarity measure of linear entities based on the differences of direction change along each line is presented and its effectiveness is illustrated.
文摘The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.
文摘Entity Framework是微软自.NET 3.5后力推的数据访问技术,其中的LINQ to Entities提供了查询关系数据库中的实体模型方式。主要介绍了使用LINQ to Entities进行数据库查询的不同方法,以及每种方法涉及到的查询语言的语法和程序调用的方法,并对这些方法的使用场景、执行效率进行了比较。
