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 ...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.展开更多
Earning management is a pioneering research subject and a world problem rising in international economics and accounting field since 1980s. It is also common in listed companies of our country and has a degree of adve...Earning management is a pioneering research subject and a world problem rising in international economics and accounting field since 1980s. It is also common in listed companies of our country and has a degree of adverse effect on sound operation of market economy. The exploration on earning management firstly is based on knowing the related research achievements at home and abroad to compare the environment and background of different theories generating. Then the paper starts from the definition to analyze the effect of concrete accounting standards on earning management complemented with the proof of cases. Lastly, the paper analyzes the data of some listed companies from 2008 to 2011 with empirical method, and verifies the effect of implementing asset impairment criteria on earning management of listed companies from the view of industry. Focusing on the comparative study of industries, the paper draws valuableconclusion which is consistent with the real situation, and the paper refines the research of domestic earning management.展开更多
For a shipping company, the vessel is the most valuable and important asset. In most cases, the value of the vessel is the bigger part of total assets. Under International Accounting Standards （IAS） and also United ...For a shipping company, the vessel is the most valuable and important asset. In most cases, the value of the vessel is the bigger part of total assets. Under International Accounting Standards （IAS） and also United States Generally Accepted Accounting Principles （US GAAP） （IAS 36 and Statement of Financial Accounting Standards （SFAS） 144 respectively）, entities are required to conduct impairment tests where there is an indication of impairment of an asset. It is of high importance that the assumptions and the methodology of these tests be right, in order for the results of these tests to be valid. Always, there is the risk that the accountant manipulates the test in order to avoid any impairment losses. Our purpose is to examine the way that the results from these tests are related with market values. Also, we aim to examine under what test assumptions the results from these tests are close enough to market values of vessels.展开更多
Radiation therapy is a standard treatment for head and neck tumors.However,patients often exhibit cognitive impairments following radiation therapy.Previous studies have revealed that hippocampal dysfunction,specifica...Radiation therapy is a standard treatment for head and neck tumors.However,patients often exhibit cognitive impairments following radiation therapy.Previous studies have revealed that hippocampal dysfunction,specifically abnormal hippocampal neurogenesis or neuroinflammation,plays a key role in radiation-induced cognitive impairment.However,the long-term effects of radiation with respect to the electrophysiological adaptation of hippocampal neurons remain poorly characterized.We found that mice exhibited cognitive impairment 3 months after undergoing 10 minutes of cranial irradiation at a dose rate of 3 Gy/min.Furthermore,we observed a remarkable reduction in spike firing and excitatory synaptic input,as well as greatly enhanced inhibitory inputs,in hippocampal CA1 pyramidal neurons.Corresponding to the electrophysiological adaptation,we found reduced expression of synaptic plasticity marker VGLUT1 and increased expression of VGAT.Furthermore,in irradiated mice,long-term potentiation in the hippocampus was weakened and GluR1 expression was inhibited.These findings suggest that radiation can impair intrinsic excitability and synaptic plasticity in hippocampal CA1 pyramidal neurons.展开更多
文摘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.
文摘Earning management is a pioneering research subject and a world problem rising in international economics and accounting field since 1980s. It is also common in listed companies of our country and has a degree of adverse effect on sound operation of market economy. The exploration on earning management firstly is based on knowing the related research achievements at home and abroad to compare the environment and background of different theories generating. Then the paper starts from the definition to analyze the effect of concrete accounting standards on earning management complemented with the proof of cases. Lastly, the paper analyzes the data of some listed companies from 2008 to 2011 with empirical method, and verifies the effect of implementing asset impairment criteria on earning management of listed companies from the view of industry. Focusing on the comparative study of industries, the paper draws valuableconclusion which is consistent with the real situation, and the paper refines the research of domestic earning management.
文摘For a shipping company, the vessel is the most valuable and important asset. In most cases, the value of the vessel is the bigger part of total assets. Under International Accounting Standards （IAS） and also United States Generally Accepted Accounting Principles （US GAAP） （IAS 36 and Statement of Financial Accounting Standards （SFAS） 144 respectively）, entities are required to conduct impairment tests where there is an indication of impairment of an asset. It is of high importance that the assumptions and the methodology of these tests be right, in order for the results of these tests to be valid. Always, there is the risk that the accountant manipulates the test in order to avoid any impairment losses. Our purpose is to examine the way that the results from these tests are related with market values. Also, we aim to examine under what test assumptions the results from these tests are close enough to market values of vessels.
基金supported by the National Natural Science Foundation of China,Nos.81925031(to YT),81820108026(to YT),81972967(to WJL),81872549(to YL)the Youth Program of National Natural Science Foundation of China,No.81801229(to YTX)+3 种基金a grant from Guangdong Science and Technology Department of China,Nos.2020B1212060018(to WJL),2020B1212030004(to WJL)the Natural Science Foundation of Guangdong Province,No.2019A1515011754(to WJL)the Science and Technology Program of Guangzhou of China,No.202007030001(to YT)the Science and Technology Planning Project of Guangzhou of China,No.201704030033(to YL).
文摘Radiation therapy is a standard treatment for head and neck tumors.However,patients often exhibit cognitive impairments following radiation therapy.Previous studies have revealed that hippocampal dysfunction,specifically abnormal hippocampal neurogenesis or neuroinflammation,plays a key role in radiation-induced cognitive impairment.However,the long-term effects of radiation with respect to the electrophysiological adaptation of hippocampal neurons remain poorly characterized.We found that mice exhibited cognitive impairment 3 months after undergoing 10 minutes of cranial irradiation at a dose rate of 3 Gy/min.Furthermore,we observed a remarkable reduction in spike firing and excitatory synaptic input,as well as greatly enhanced inhibitory inputs,in hippocampal CA1 pyramidal neurons.Corresponding to the electrophysiological adaptation,we found reduced expression of synaptic plasticity marker VGLUT1 and increased expression of VGAT.Furthermore,in irradiated mice,long-term potentiation in the hippocampus was weakened and GluR1 expression was inhibited.These findings suggest that radiation can impair intrinsic excitability and synaptic plasticity in hippocampal CA1 pyramidal neurons.
