The Differences between Chinese Accounting Standards for Business Enterprises and International Financial Reporting Standards as well as the Convergence Strategy Method

The continuous development and progress of international economic integration has resulted in the increasing of economic and trade exchanges between various countries.In order to implement a more systematic corporate financial supervision mechanism effectively and adapt to the needs of economic development,it is necessary to clarify corporate accounting standards and international financial reporting standards.The relationship between them are crucial to improve the transparency of financial statements and optimize management levels.This paper analyzes the differences between Chinese business accounting standards and international financial reporting standards as well as discusses the convergence process and convergence strategy methods for reference.

International Accounting Standards Board （IASB） and Financial Accounting Standards Board （FASB） Convergence Project： Where Are They Now？

The convergence project between the International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） in the United States （US） was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards （IFRS） nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project.

On the Feasibility of the Chinese County-Level Convergence Media Centers in Participating in International Communication:Evidence from CDHT’s First-Hand Communication Practice

With the advent of new technologies,China is faced with the practical need to enhance its international communication capacity and address reforms in the modes,content,and channels of international communication.Therefore,more efforts should be made to further enrich the participants in international communication by optimizing China’s four-level journalism communication system and crafting a“great external publicity pattern.”Guiding and promoting county-level convergence media centers to participate in international communication is conducive to promoting the building of a vertical international communication system and a multi-level integrated communication matrix and facilitating the resource alignment and information sharing between domestic and international communication.In practice,some county-level convergence media centers in China have achieved certain results in international communication.A good example is the Chengdu Hi-tech Industrial Development Zone(CDHT),a pioneer in the reform of Chinese county-level convergence media.Therefore,this paper has used CDHT as an example to discuss the reality and basic conditions for Chinese county-level convergence media centers to participate in international communication and put forward general paths for county-level convergence media centers to engage in international communication.

Comparison of vergence mechanisms between university students with good and poor sleep quality

AIM:To compare the vergence mechanisms between good and poor sleepers in university students.METHODS:A total of 64 university students were recruited in this study.The validated Malay version of Pittsburgh Sleep Quality Index questionnaire(PSQI-M)was used to measure the participants’sleep quality over the past month.Participants were categorized as good sleepers(n=32)and poor sleepers(n=32)based on the PSQI-M scores.Heterophoria and fusional vergences were measured at distance and near.Mann-Whitney U test was used to compare heterophoria,negative fusional vergence(NFV),and positive fusional vergence(PFV)at distance and near between good and poor sleepers.Spearman correlation analysis was used to study the relationship between PSQI-M score and PFV at distance.RESULTS:Both distance and near heterophorias were not significantly different between good and poor sleepers(P>0.05).There was a difference in distance PFV(P<0.05)between good and poor sleepers,but not in distance NFV,near NFV,and near PFV(P>0.05).Distance PFV was negatively correlated with PSQI-M score(rs=-0.33,P<0.05).CONCLUSION:University students with poor sleep quality demonstrates a reduced ability to maintain fusion with increasing convergence demand at distance.Sleep quality assessment during binocular vision examination in university students is recommended.

Assessment of International GNSS Service Global Ionosphere Map products over China region based on measurements from the Crustal Movement Observation Network of China

The global ionosphere maps(GIM)provided by the International GNSS Service(IGS)are extensively utilized for ionospheric morphology monitoring,scientific research,and practical application.Assessing the credibility of GIM products in data-sparse regions is of paramount importance.In this study,measurements from the Crustal Movement Observation Network of China(CMONOC)are leveraged to evaluate the suitability of IGS-GIM products over China region in 2013-2014.The indices of mean error(ME),root mean square error(RMSE),and normalized RMSE(NRMSE)are then utilized to quantify the accuracy of IGS-GIM products.Results revealed distinct local time and latitudinal dependencies in IGS-GIM errors,with substantially high errors at nighttime(NRMSE:39%)and above 40°latitude(NRMSE:49%).Seasonal differences also emerged,with larger equinoctial deviations(NRMSE:33.5%)compared with summer(20%).A preliminary analysis implied that the irregular assimilation of sparse IGS observations,compounded by China’s distinct geomagnetic topology,may manifest as error variations.These results suggest that modeling based solely on IGS-GIM observations engenders inadequate representations across China and that a thorough examination would proffer the necessary foundation for advancing regional total electron content(TEC)constructions.

A Study on Chengdu Museum’s Endeavor to Expand Its International Influence

Expanding a city’s cultural influence through museums is a growing trend in local efforts to promote cultural advancement and communication in China in the context of international engagement in the new era.Chengdu Museum,which opened its new venue to the public in 2016,has emphasized the importance of engagement with foreign visitors as a key focus of its recent development.This aligns with Chengdu’s goal of establishing itself as a world-renowned cultural and creative city during the 14th Five-Year Plan period(2021–2025).This paper summarizes the approaches of renowned Chinese and foreign museums to expanding their international influence,citing examples such as the British Museum,the Louvre Museum,and the National Museum of China.Based on a case study of Chengdu Museum’s efforts to enhance its international communication capacity since 2016,several suggestions are put forward for urban museums regarding how to increase research capability,create a media matrix,and develop cloud exhibition platforms.This study aims to provide some insights for museums to effectively integrate resources to preserve urban culture urban culture and enhance the global influence of Chinese culture.

New food sources and production systems:a comparison of international regulations and China’s advancements in novel foods with synthetic biology

The global shift towards sustainable food systems has sparked innovations in food sources and production systems,including cell-based meat,plant-based food products,precision fermentation,and 3D food printing.These advancements pose regulatory challenges and opportunities,with China emerging as a critical player in adopting and regulating new food technologies.This review explores the international landscape of new food sources and production systems(NFPS),focusing on China’s role and regulatory approaches compared to global practices.Through this comparative analysis,we aim to contribute to the ongoing dialogue on food safety regulation,offering insights and recommendations for policymakers,industry stakeholders,and researchers engaged in the global food system’s evolution.This comprehensive overview underscores the dynamic nature of regulatory frameworks governing NFPS,highlighting the international efforts to ensure food safety,consumer protection,and the sustainable evolution of the food industry.

Exploring the impacts of major events on the systemic risk of the international energy market

This study examines the systemic risk caused by major events in the international energy market(IEM)and proposes a management strategy to mitigate it. Using the tail-event driven network(TENET)method, this study constructed a tail-risk spillover network(TRSN) of IEM and simulated the dynamic spillover tail-risk process through the cascading failure mechanism. The study found that renewable energy markets contributed more to systemic risk during the Paris Agreement and the COVID-19pandemic, while fossil energy markets played a larger role during the Russia-Ukraine conflict. This study identifies systemically important markets(SM) and critical tail-risk spillover paths as potential sources of systemic risk. The research confirms that cutting off the IEM risk spillover path can greatly reduce systemic risk and the influence of SM. This study offers insights into the management of systemic risk in IEM and provides policy recommendations to reduce the impact of shock events.

A Study on the Symbol-Based Narrative in the International Communication of Cities

Cultural symbols,a manifestation of cities’cultural resources,are not only signs that frame concepts but also forms that express meanings.Exploring the international communication of cities from the perspective of symbols,this paper analyzes in depth how cities create their cultural symbols in the dynamic process of international communication in an era of symbol-based digital media,and how they develop their narratives and explain meanings through the dissemination of symbols when telling their stories to international audiences,thus enhancing the efficiency and effectiveness of their international communication efforts.

International Communication of Acupuncture and Moxibustion Popular in the West

With the development of traditional Chinese medicine(TCM)acupuncture and moxibustion,research on acupuncture and moxibustion in the Western world is deepening.The concept of acupuncture and moxibustion popular in the West is formed.By investigating the localization of acupuncture and moxibustion in the Western world,this paper introduces several kinds of acupuncture and moxibustion popular in the West and concludes the spread of acupuncture and moxibustion popular in the West through hospitals and clinics,academic works,social organizations,education,and training.This paper provides a global vision developing domestic acupuncture and moxibustion and promoting academic prosperity and technical progress of world acupuncture and moxibustion system.

Promoting International Students’Mental Health Unmet Needs:An Integrative Review

Background:There are increasing concerns about the mental health needs of international students.Previous studies report that international students experience additional challenges and higher levels of stress compared to domestic students.This integrative review aimed to identify perceived stressors,coping strategies and factors that contributed to accessing mental health services of international students.Methods:A systematic search was performed between January 2010 and December 2023 using PubMed,CINAHL,ProQuest,the Cochrane Library,Scopus and PsycINFO databases.A manual search was also performed that included reference lists of included articles;data was extracted and reviewed by three reviewers.A total of 21 studies were included in this review with a total of 4442 international students recruited,with ages between 17 to 43 years.Nineteen studies reported international students’gender,there were more females(n=2205)than males(n=1022).Ethnicity was reported in 18 studies.They included Asia,Europe,Latin America,North America,South America,Africa,the Middle East and Pacific Islands.This review adopted Whittemore and Knafl’s five-stage approach,with specific steps for problem identification,literature search,data evaluation,data analysis,and presentation.Results:The Health Belief Model was used to explain relationships among independent and dependent variables and guide the findings of this review.Three identified progressive themes emerged including Theme 1:understanding cultural variations with perceived stress;Theme 2:coping strategies in dealing with stress and challenges in the new environment;and Theme 3:perceived threats and stress affecting how international students perceived barriers and benefits to access counselling support services and mental health services.This integrative review presents an overview of mental health needs and factors contributing to the mental health and well-being of international students via the inclusion of studies with different designs,providing an in-depth understanding of the study phenomenon.The findings of this review may help university health providers,mental health professionals,academic institutions and policymakers better understand the multifaceted needs of international students.Conclusion:This review demonstrates the importance of increased cross-cultural interactions between international students and domestic student counterparts to enhance belongingness and connection to host countries.This may facilitate adaptation to new living and learning environments.It is crucial academic institutions offer programs that can be effectively implemented and sustained to meet the unmet mental health needs of international students.University orientation programs,student counselling and health services may integrate cultural events,social support groups,leadership programs and resilience models of acculturation to promote mental health and well-being among international students.While these studies show promising results,there is a need for further robust evaluative studies to develop culturally sensitive mental health promotion programs for international students.

Exploring the Dynamics of Industrial Convergence Among RCEP Member Countries: An Empirical Study

The evolving dynamics of industrial convergence among the member countries of the Regional Comprehensive Economic Partnership(RCEP)framework have emerged as a significant subject that merits in-depth consideration and analysis.This study initially employs multi-regional input-output(MRIO)data and the social network analysis(SNA)method to delineate the levels and variation trends of this industrial convergence across the RCEP member countries.It then delves into the positive effects of this convergence phenomenon on the trade and investment fields of the member countries.The research findings indicate:(a)In 2006 and 2015,before the implementation of the RCEP,the RCEP member countries displayed a relatively close industrial convergence.The convergence levels exhibited a general upward trend on both the supply and the demand sides,but there were significant disparities in the levels of industrial convergence among the member countries.Furthermore,while the convergence in the three economic sectors showed an increasing trend,the development was uneven across the board.(b)Since the implementation of the RCEP,the trade ties among the member countries within the region have strengthened significantly,and the interplay between the countries’industrial and supply chains has been characterized by high-quality collaboration and demonstrated remarkable resilience.In addition,the convergence in the investment fields of the RCEP member countries and their respective industries has unleashed a wave of positive synergies.These findings offer valuable insights that can serve as a robust foundation for formulating effective policies to advance the growth and prosperity of the RCEP region.

Establishing a mechanism for international cooperation for Fukushima nuclear-contaminated water monitoring

The Japanese government’s unilateral decision to discharge the nuclear-contaminated water from the Fukushima nuclear power plant into the ocean has caused immense nuclear safety risks.Monitoring the unclear contaminated water is a starting point to combat these risks and seek remedies for the rights and interests of all concerned parties.The establishment of a mechanism for international cooperation in this respect is necessary to handle the risks of the Fukushima nuclear-contaminated water and to lay the foundation of a framework for tackling any future disposal of nuclear-contaminated water following Japan’s example.At present,the international legal systems in the spheres of nuclear safety and security,marine environmental protection,and other areas,as well as the questioning of the monitoring reports of the International Atomic Energy Agency(IAEA)by the relevant parties,the monitoring practices of historical nuclear accidents,and numerous radioactivity monitoring mechanisms have provided the institutional and practical basis for constructing such a mechanism.The mechanism can be promoted by the IAEA through its existing mechanisms or be jointly initiated by China,the Russian Federation,the Republic of Korea,the Democratic People’s Republic of Korea,and the Pacific Island countries,among other stakeholders.Specifically,this mechanism should consist of three levels:first,the framework of the basic legal system,including the cooperative principles of national sovereignty,interest-relatedness,and procedural fairness,and the signing of the Framework Convention on the Monitoring of Fukushima’s nuclear-contaminated water and its Optional Protocol;second,the organizational structure and its responsibilities,which may include the Conference of Parties as the decision-making body,the Secretariat as the central coordinating body,and the monitoring committees in various fields as specific implementing agencies;and third,specific administrative arrangements,which involve the standardization of monitoring,the management system of monitoring networks and stations,the rules for monitoring procedures,and the rules for the utilization of the monitoring data,etc.With the urgent need for the scientific and fair monitoring of Fukushima’s nuclear-contaminated water,China,as a stakeholder country,can promote the establishment of such a mechanism for monitoring nuclear-contaminated water through the following paths:①It is necessary to clarify the factors affecting the construction of an international cooperation mechanism for monitoring nuclear-contaminated water so as to ascertain the standpoints of the stakeholders,claims of their interests,contents of their cooperation,and the relevant international relations.②On the basis of existing practices,China should consider improving the monitoring mechanism to cope with the risks of the discharge of Fukushima’s nuclear-contaminated water by formulating targeted policies and systems,setting up specialized monitoring institutions,and establishing a systematic monitoring network system.③This is an effective way for China to actively promote the participation of stakeholders in the construction of an international cooperation mechanism for monitoring nuclear-contaminated water in Fukushima by further innovating the dissemination mechanism to address the risk of Fukushima’s nuclear-contaminated water discharging into the sea and facilitating the identification of issues for international cooperation in monitoring Fukushima’s nuclear-contaminated water based on the concept of a community with a shared future for mankind.

Impact of US Financial Sanctions on the Dollar's International Status

In 2022,the United States stepped up its sanctions on Russia.Most notably,it restricted the flow of the Russian Central Bank's foreign exchange(forex)assets,using financial administrative power as a source of strategic leverage.This move should have reduced the appeal of US dollar assets but in reality has not accelerated as expected the decline of the greenback as a store of value.The US dollar's share of global forex reserves increased instead of decreased during 2022 and 2023.Despite the rise of economic costs caused by tightened US financial sanctions,countries that recognize the geopolitical role of the United States have further accepted the dollar's international status;their continued willingness to live with the dollar's“security premium”has given a fillip to the US dollar in the short term,boosting its appeal as a reserve currency.Meanwhile,de-dollarization of forex reserves has yet to reach a sufficient scale,thus falling short of significantly challenging the dollar's reign.From a longer-term perspective,as economic and security conditions shift,countries that accept the dollar's international role or seek de-dollarization may change their choices.As a result,four possible scenarios may arise:(i)the preeminence of the US dollar remains unthreatened;(ii)the international monetary system splits into blocs;(iii)the international monetary system fragments;and(iv)the dollar loses its throne.The author believes that the last scenario is the most likely outcome.

Research on Jiangxi’s International Image Based on NOW Corpus

This paper retrieves and classifies reports on Jiangxi from 2010 to June 2024 in the NOW corpus,analyzing the status quo of Jiangxi’s international image portrayed by English news media through word frequency and collocates.It is found that international attention towards Jiangxi is closely related to the holding of the World Conference on VR Industry in Nanchang,and there are apparent regional disparities.With a severe labeling of its mining industry,Jiangxi’s international image lacks independence and distinctiveness,resulting in a relatively monotonous overall image.Based on this,relevant suggestions for further enhancing Jiangxi’s international image are proposed.

Adoption of network and plan-do-check-action in the international classification of disease 10 coding

BACKGROUND with the widespread application of computer network systems in the medical field,the plan-do-check-action(PDCA)and the international classification of diseases tenth edition(ICD-10)coding system have also achieved favorable results in clinical medical record management.However,research on their combined application is relatively lacking.Objective:it was to explore the impact of network systems and PDCA management mode on ICD-10 encoding.Material and Method:a retrospective collection of 768 discharged medical records from the Medical Record Management Department of Meishan People’s Hospital was conducted.They were divided into a control group(n=232)and an observation group(n=536)based on whether the PDCA management mode was implemented.The two sets of coding accuracy,time spent,case completion rate,satisfaction,and other indicators were compared.AIM To study the adoption of network and PDCA in the ICD-10.METHODS A retrospective collection of 768 discharged medical records from the Medical Record Management Department of Meishan People’s Hospital was conducted.They were divided into a control group(n=232)and an observation group(n=536)based on whether the PDCA management mode was implemented.The two sets of coding accuracy,time spent,case completion rate,satisfaction,and other indicators were compared.RESULTS In the 3,6,12,18,and 24 months of PDCA cycle management mode,the coding accuracy and medical record completion rate were higher,and the coding time was lower in the observation group as against the controls(P<0.05).The satisfaction of coders(80.22%vs 53.45%)and patients(84.89%vs 51.72%)in the observation group was markedly higher as against the controls(P<0.05).CONCLUSION The combination of computer networks and PDCA can improve the accuracy,efficiency,completion rate,and satisfaction of ICD-10 coding.

A Study on the Cross-Cultural Adaptation of International Chinese Teachers at Confucius Institutes in South Korea

International Chinese teachers are one of the determinants of the quality development of Confucius Institutes,and their cross-cultural sociocultural adaption,psychological adaption,and job adaption are in need of in-depth investigation and research.Based on previous research,this paper analyzed the cross-cultural adaptation of international Chinese teachers at Confucius Institutes in South Korea during 2022-2023 through surveys and personal interviews.The study found that the teachers’adaptation was best in terms of work,followed by sociocultural adaptation,and weakest in terms of psychological adaptation.In terms of work adaptation,attention should be focused on adapting to teaching language and teaching methods.In terms of sociocultural adaptation,the focus should be on adapting to personal communication.In terms of psychological adaptation,attention should be paid to feelings of loneliness and anxiety.The study also focused on the internal and external factors influencing their cross-cultural adaptation,as well as the true inner feelings of international Chinese teachers.The study found that factors such as English proficiency,gender,education,professional background,and overseas experience had little impact on teachers’cross-cultural adaptation,while factors such as Korean proficiency,participation in cross-cultural training before going to South Korea,understanding of Korean culture before going to South Korea,and length of time spent in working in South Korea had a greater impact on the cross-cultural adaptation of the research subjects.This study provides reliable reference materials for international Chinese teachers going to South Korea to improve their cross-cultural adaptation abilities and promote the reform and innovation of international Chinese education.

Exploration on Teaching Reform of Medical Functional Experimental Science for International Students

Medical Functional Experiment Science, a bridge between basic medicine and clinical medicine, integrates classical experimental teaching contents of three courses including physiology, pathophysiology and pharmacology. This course not only helps students to verify and reinforce theoretical knowledge, but also cultivates their capability of scientific thinking to discover and solve problems. Based on the characteristics of international students and current situation of the teaching platform in the laboratory at Yangtze University, this paper discusses a series of problems in the Medical Functional Experiment Science teaching for international students and puts forward some measures for teaching reform including optimizing experimental content, innovating experimental teaching methods and establishing effective experimental evaluation mode, in order to cultivate more international medical students with innovative ability.

Influence of Quantum Information Technology on International Security

Humanity is currently undergoing the fourth industrial revolution,characterized by advancements in artificial intelligence,clean energy,quantum information technology,virtual reality,and biotechnology.This technological revolution is poised to have a profound impact on the world.Quantum information technology encompasses both quantum computing and the transmission of quantum information.This article aims to integrate quantum information technology with international security concerns,exploring its implications for international security and envisioning its groundbreaking significance.

Progress of International Meridian Circle Program

In 2024,the Chinese Meridian Project(CMP)completed its construction,deploying 282 instruments across 31 stations.This achievement not only provides a robust foundation but also serves as a reference template for the International Meridian Circle Program(IMCP).The IMCP aims to integrate and establish a comprehensive network of ground-based monitoring stations designed to track the propagation of space weather events from the Sun to Earth.Additionally,it monitors various disturbances generated within the Earth system that impact geospace.Over the past two years,significant progress has been made on the IMCP.In particular,the second phase of construction for the China-Brazil Joint Laboratory for Space Weather has been completed,and the North Pole and Southeast Asia networks are under active construction.The 2024 IMCP joint observation campaign was successfully conducted.To facilitate these developments,the scientific program committee of IMCP was established,following the success of 2023 IMCP workshop and the space weather school,which was co-hosted with the Asia-Pacific Space Cooperation Organization(APSCO)and sponsored by Chinese Academy of Sciences(CAS)and Scientific Committee on Solar-Terrestrial Physics(SCOSTEP).Preparations are now underway for the 2024 workshop in collaboration with the National Institute for Space Research(INPE)in Brazil.