Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essenti...Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essential goals of accounting authorities in the EU is accomplishing the harmonization of accounting regulations for these companies. In this paper, the author have discussed and explained the main motifs and impediments for this harmonization. One of the main motifs is a big span and complexity of international standards of financial reports which is allowed and even prescribed in many countries. Some of the main impediments are a lack of uniformity as far as criteria for classification of small and medium-sized companies according to size are concerned as well as the determining of limitations up to which the requirements in accounting standards for small and medium-sized companies should be set.展开更多
This paper discusses and summarizes the clinical experience of chief physician Zhou Lamei in the treatment of the impediment disease(arthralgia)by using internal treatment sweating method and external treatment diapho...This paper discusses and summarizes the clinical experience of chief physician Zhou Lamei in the treatment of the impediment disease(arthralgia)by using internal treatment sweating method and external treatment diaphoresis.It is pointed out that diaphoresis plays an important role in the treatment of arthralgia.展开更多
OBJECTIVE To have a systematic pathomechanism view of three chest impediment.syndromes of Qi Deficiency and Blood Stasis syndrome(QDBS),Qi Stagnation and Blood Stasis syn.drome(QSBS),Cold Obstruction and Qi Stagnation...OBJECTIVE To have a systematic pathomechanism view of three chest impediment.syndromes of Qi Deficiency and Blood Stasis syndrome(QDBS),Qi Stagnation and Blood Stasis syn.drome(QSBS),Cold Obstruction and Qi Stagnation syndrome(COQS) and further investigate the changed metabolome and related pathways for screening potential biomarkers in rat plasma.METHODS According to clinical pathogeny,three kinds of syndrome models were established to simulate the disease of chest impediment.Plasma metabonomics based on UPLC-Q-TOF/MS was applied in this research to detected small molecule metabolites for identifyingthe special potential biomarkers of three chest impediment syndromes,respectively.RESULTS Significant metabolic differences were observed between thecontrol group and three syndrome groups.Furthermore,three syndrome groups were distinguished clearly by pattern recognition method.The particular metabolites contributing most to the classification of three chest impediment syndromes were identified.In the QSBS group,the potential biomarkers could include 2-keto-glutaramic acid,L-methionine,L-homocysteic acid,octadecanamide,stearoylglycine,behenic acid,linoleylcarnitine,lysoPC(14:1(9 Z)),indoxyl sulfate and cholic acid.In the COQS group,they could be aminoadipic acid,palmitic amide,oleamide,lysoPC(P-16:0),lysoPC(P-18:0),lysoPC(20:2(11 Z,14 Z)),9-HETE and tauroursodeoxycholic acid.Moreover,4-pyridoxic acid,L-palmi.toylcarnitine,lysoPC(20:0),lysoPC(22:5(4 Z,7 Z,10 Z,13 Z,16 Z)),3-hydroxyhexadecanoic acid and arachidonic acid could be the potential biomarkers for the QDBS group.CONCLUSION Three chest impediment syndromes have their own potential biomarkers.Each special metabolite has its owndifferent metabolic pathway.Both metabolismof cysteine and methionine,and metabolism of alanine,aspartate and glutamate are the main pathways in regulation of metabolic disorders in QSBS syndrome.Lysine biosynthesis and degradation,fatty acid metabolism,and glycerophospholipid metabolism are the main pathways in regulation of metabolic disorders in COQS syndrome.Arachidonic acid metabolism,fatty acid metabolism,fatty acid elongation in mitochondria,and vitamin B6 metabolism are the main pathways in regulation of metabolic disorders in QDBS syndrome.These endogenous substances were indicated as the special potential biomarkers for three chest impediment syndromes and worth studying in depth.展开更多
Reducing energy consumption and environmental impacts of homes remains a critical task for researchers and practitioners.Although numerous energy efficient(EE)home strategies have been developed,their adoption across ...Reducing energy consumption and environmental impacts of homes remains a critical task for researchers and practitioners.Although numerous energy efficient(EE)home strategies have been developed,their adoption across the entire industry has still been limited.Nationwide,only a small number of EE homes have been built under several well-known EE home programs.Therefore,the research question of,“what prevents EE homes from being widely accepted and built?”needs to be addressed and investigated thoroughly.This paper presents the findings-a comprehensive set of barriers and impediments to the wide spread adoption of EE homes-from an on-going effort made by an alliance of researchers,educators,builders,suppliers,appraisers,real estate agents,and other parties associated with the home construction industry.These findings are being used to develop and implement a holistic action plan to advance the cause of EE homes through research,education,and outreach.The provided insights will also help other researchers,educators,practitioners and government agencies re-evaluate the strategies used in promoting EE homes and improve the effectiveness of on-going and future programs.展开更多
With the cutoff and limitation of tariff and traditional non-tariff Barriers to Trade by GATT/WTO, Technical Barriers to Trade (TBT) has gradually replaced tariff and general non-tariff Barriers to Trade and become an...With the cutoff and limitation of tariff and traditional non-tariff Barriers to Trade by GATT/WTO, Technical Barriers to Trade (TBT) has gradually replaced tariff and general non-tariff Barriers to Trade and become an important measurement in new trade protectionism. This article analyzes the replacement of TBT on tariff barrier for exporting countries, as well as the trading pattern of TBT in its maturing period through the discussion of macro strategies of surpassing TBT; meanwhile it also probes into the examination and supervision policies of governmental functional departments.展开更多
文摘Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essential goals of accounting authorities in the EU is accomplishing the harmonization of accounting regulations for these companies. In this paper, the author have discussed and explained the main motifs and impediments for this harmonization. One of the main motifs is a big span and complexity of international standards of financial reports which is allowed and even prescribed in many countries. Some of the main impediments are a lack of uniformity as far as criteria for classification of small and medium-sized companies according to size are concerned as well as the determining of limitations up to which the requirements in accounting standards for small and medium-sized companies should be set.
文摘This paper discusses and summarizes the clinical experience of chief physician Zhou Lamei in the treatment of the impediment disease(arthralgia)by using internal treatment sweating method and external treatment diaphoresis.It is pointed out that diaphoresis plays an important role in the treatment of arthralgia.
基金supported by National Natural Science Foundation of China(8147357981273654+2 种基金81102879) Beijing Natural Science Foundation(7173267) National Science and Technology Major Projects for ＂Major New Drugs Innovation and Development＂(2013ZX09103002-022)
文摘OBJECTIVE To have a systematic pathomechanism view of three chest impediment.syndromes of Qi Deficiency and Blood Stasis syndrome(QDBS),Qi Stagnation and Blood Stasis syn.drome(QSBS),Cold Obstruction and Qi Stagnation syndrome(COQS) and further investigate the changed metabolome and related pathways for screening potential biomarkers in rat plasma.METHODS According to clinical pathogeny,three kinds of syndrome models were established to simulate the disease of chest impediment.Plasma metabonomics based on UPLC-Q-TOF/MS was applied in this research to detected small molecule metabolites for identifyingthe special potential biomarkers of three chest impediment syndromes,respectively.RESULTS Significant metabolic differences were observed between thecontrol group and three syndrome groups.Furthermore,three syndrome groups were distinguished clearly by pattern recognition method.The particular metabolites contributing most to the classification of three chest impediment syndromes were identified.In the QSBS group,the potential biomarkers could include 2-keto-glutaramic acid,L-methionine,L-homocysteic acid,octadecanamide,stearoylglycine,behenic acid,linoleylcarnitine,lysoPC(14:1(9 Z)),indoxyl sulfate and cholic acid.In the COQS group,they could be aminoadipic acid,palmitic amide,oleamide,lysoPC(P-16:0),lysoPC(P-18:0),lysoPC(20:2(11 Z,14 Z)),9-HETE and tauroursodeoxycholic acid.Moreover,4-pyridoxic acid,L-palmi.toylcarnitine,lysoPC(20:0),lysoPC(22:5(4 Z,7 Z,10 Z,13 Z,16 Z)),3-hydroxyhexadecanoic acid and arachidonic acid could be the potential biomarkers for the QDBS group.CONCLUSION Three chest impediment syndromes have their own potential biomarkers.Each special metabolite has its owndifferent metabolic pathway.Both metabolismof cysteine and methionine,and metabolism of alanine,aspartate and glutamate are the main pathways in regulation of metabolic disorders in QSBS syndrome.Lysine biosynthesis and degradation,fatty acid metabolism,and glycerophospholipid metabolism are the main pathways in regulation of metabolic disorders in COQS syndrome.Arachidonic acid metabolism,fatty acid metabolism,fatty acid elongation in mitochondria,and vitamin B6 metabolism are the main pathways in regulation of metabolic disorders in QDBS syndrome.These endogenous substances were indicated as the special potential biomarkers for three chest impediment syndromes and worth studying in depth.
文摘Reducing energy consumption and environmental impacts of homes remains a critical task for researchers and practitioners.Although numerous energy efficient(EE)home strategies have been developed,their adoption across the entire industry has still been limited.Nationwide,only a small number of EE homes have been built under several well-known EE home programs.Therefore,the research question of,“what prevents EE homes from being widely accepted and built?”needs to be addressed and investigated thoroughly.This paper presents the findings-a comprehensive set of barriers and impediments to the wide spread adoption of EE homes-from an on-going effort made by an alliance of researchers,educators,builders,suppliers,appraisers,real estate agents,and other parties associated with the home construction industry.These findings are being used to develop and implement a holistic action plan to advance the cause of EE homes through research,education,and outreach.The provided insights will also help other researchers,educators,practitioners and government agencies re-evaluate the strategies used in promoting EE homes and improve the effectiveness of on-going and future programs.
文摘With the cutoff and limitation of tariff and traditional non-tariff Barriers to Trade by GATT/WTO, Technical Barriers to Trade (TBT) has gradually replaced tariff and general non-tariff Barriers to Trade and become an important measurement in new trade protectionism. This article analyzes the replacement of TBT on tariff barrier for exporting countries, as well as the trading pattern of TBT in its maturing period through the discussion of macro strategies of surpassing TBT; meanwhile it also probes into the examination and supervision policies of governmental functional departments.
