Commentary Most would agree that providing comprehensive detail in scientific reporting is critical for the development of mean- ingful therapies and treatments for diseases. Such stellar practices 1） allow for repro...Commentary Most would agree that providing comprehensive detail in scientific reporting is critical for the development of mean- ingful therapies and treatments for diseases. Such stellar practices 1） allow for reproduction of experiments to con- firm results, 2） promote thorough analyses of data, and 3） foster the incremental advancement of valid approaches. Unfortunately, most would also agree we have far to go to reach this vital goal （Hackam and Redelmeier, 2006; Prinz et al., 2011; Baker et al., 2014）.展开更多
In recent years it has been recognized that not only total amount of fat,but also fat distribution plays an important role in metabolism.Visceral adipose tissue(VAT),the most important component of central obesity,is ...In recent years it has been recognized that not only total amount of fat,but also fat distribution plays an important role in metabolism.Visceral adipose tissue(VAT),the most important component of central obesity,is closely related to insulin resistance and hyperlipidemia.It is hypothesized that an overflow展开更多
The Practice Statement provides a flexible approach to preparation of the management commentary, generating more meaningful disclosure and discussing those matters that are more relevant to the company＇s individual c...The Practice Statement provides a flexible approach to preparation of the management commentary, generating more meaningful disclosure and discussing those matters that are more relevant to the company＇s individual circumstances. In this direction, the International Accounting Standards Board （IASB） has highlighted some content elements recognised as being fundamental for guaranteeing the usefulness of the management commentary. With reference to these elements, it is interesting to analyse the level of disclosure of the financial reporting. These analyses aim to identify the themes dealt with most extensively by the companies and those that require greater attention so that the narrative section of the financial statement is, on the one hand, at least consistent with the suggestions of the guideline and, on the other hand, contains information that is useful for the users. Lastly, in the light of the relevant European Union （EU） directives, the results of the analysis will help to formulate considerations on the ability of the IASB guideline to improve the completeness of the narrative section. All this is examined in a cross-country dimension： Financial reports in Italy and the United Kingdom （UK） are examined. The content analysis methodology is applied. Within the financial reporting, the management discussion is examined in particular. The analysis is performed considering 2008. This qualitative paper will contribute to the studies on disclosure and usefulness of the information provided.展开更多
This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued...This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.展开更多
In recent years,the assessment of proprioceptive function has received increased attention in clinical and motor skill research.This is not surprising given the growing body of scientific evidence on the importance of...In recent years,the assessment of proprioceptive function has received increased attention in clinical and motor skill research.This is not surprising given the growing body of scientific evidence on the importance of proprioceptive information for controlling nearly all facets of human movement;from standing to performing highly skilled movement patterns展开更多
To meet the tourists' need,more and more tourist materials,including guide commentary,have been translated into English.This paper analyses the text type and criteria of tour guide commentary.It also analyses the ...To meet the tourists' need,more and more tourist materials,including guide commentary,have been translated into English.This paper analyses the text type and criteria of tour guide commentary.It also analyses the possible problems that may exist in the translation of guide commentary and suggests some feasible techniques.展开更多
<正>In a recent paper,Donaldson et al.~1 argued that lower extremity injuries can be prevented.Evidence-based sports injury preventive exercise programs usually have limited impact on public health because they ...<正>In a recent paper,Donaldson et al.~1 argued that lower extremity injuries can be prevented.Evidence-based sports injury preventive exercise programs usually have limited impact on public health because they are not widely adopted or sustained into regular training routines.One reason for this is that the intervention program may not seem relevant for the展开更多
Taking Goffman's frame theory as a basis, this article analyzes an entertainment commentary and investigates how people's different experience of the organization of the daily life may affect their linguistic ...Taking Goffman's frame theory as a basis, this article analyzes an entertainment commentary and investigates how people's different experience of the organization of the daily life may affect their linguistic presentation. It finds commentaries appearing in the mass media cannot just be taken as a combination of the verbal signs following a set of rules, while, instead it is a reflection of the writers' experience of the media itself, the event and participants commented, and the potential audience involved in a particular frame. It is through the transformation and retransformation that the author of this commentary reveals to us her basic concern about the reality in her eyes. Although texts involved in the mass media are usually taken as a one-way communication, they can be taken as the speaker's presentation of self in their social interaction with the potential audience.展开更多
This paper is a corpus-based study which aims at analyzing lexical features of English tour commentary and creating a keyword list as teaching material.
Generally, the city field rail transit in the narrow sense refers to adopting the wheel-rail mode, mainly connecting city center areas with suburban areas as means of transportation for commuting to work, commuting to...Generally, the city field rail transit in the narrow sense refers to adopting the wheel-rail mode, mainly connecting city center areas with suburban areas as means of transportation for commuting to work, commuting to learn, business and other services. The city field rail transit in the broad sense is a type of traffic between city center rail transit and intercity railways, which could be a traditional wheel-rail mode, or also a monorail mode, maglev mode and other mode, etc.展开更多
In the recent issue of Journal of Sport Health and Science,the question of'Is exercise medicine or what?'was posed.We wish to follow the editors’suggestion to'...stimulate further discussion on the topic&...In the recent issue of Journal of Sport Health and Science,the question of'Is exercise medicine or what?'was posed.We wish to follow the editors’suggestion to'...stimulate further discussion on the topic'1by offering additional points of consideration to those discussed by Nesti2in'Exercise for health:Serious fun for the whole person?'.We will specifically展开更多
Chinese coronary secondary prevention study （CCSPS） is a key project in the field of medicine of the Ninth Five-year Plan of China, and is also called the Study of Xuezhikang Capsule （血脂康胶囊, XZK）in regulating...Chinese coronary secondary prevention study （CCSPS） is a key project in the field of medicine of the Ninth Five-year Plan of China, and is also called the Study of Xuezhikang Capsule （血脂康胶囊, XZK）in regulating blood lipids for secondary prevention of coronary heart diseases .Since the results of the study was publicized in June 2004 at the news release and deliberation by experts took place in the Great Hall of the People in Beijing, wide attention and high opinions have been gotten, and at the same time,展开更多
This paper has developed the argument that live radio soccer commentary （LRSC） is a representation of soccer match events at one level but a performance of dominant socio-cultural and political trends of the societi...This paper has developed the argument that live radio soccer commentary （LRSC） is a representation of soccer match events at one level but a performance of dominant socio-cultural and political trends of the societies at another level that produce and consume them. This echoes Reaser＇s （2003） and Ryan＇s （1993） perceptions of sports announcer＇s talk as a complex performance form based on but not limited to the ＂verbal imitation＂ of live sport events. We have understood the performativity of the LRSCs in the light of Schechner＇s （2006） emphasis of what he termed ＂restored behaviour＂ in understanding performance. In our context, we have treated the interpenetration of Kenyan soccer, politics, and society as the ＂restored behaviour＂ upon which the script of the LRSCs are based. The methodological apparatus of this paper is largely qualitative, consisting in the critical analysis of audio-recordings of Kenyan LRSCs. Focus is made on the Kenyan society of the 1980s, an era perceived to have been characterized by a close interaction between soccer, society, and politics. The analysis is informed by Fabian＇s （1997） inter-textual approach to the ＂reading＂ and interpretation of performance texts. This approach seems to echo a wider discourse of the social nature of media-text interpretation that has been proposed by Burn and Parker （1985）. Conclusions drawn from the analysis reveal what Muponde and Zegeye （2011） had described as a soccer ＂ecosystem＂ involving soccer as a sport, and the socio-cultural realities of its immediate context. This paper has argued thatLRSC is one of the channels through which this ecosystem is expressed.展开更多
The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide ...The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD＆A, and in 2010 the International Accounting Standards Board （IASB） issued the International Financial Reporting Standards （IFRS） Practice Statement ＂Management Commentary＂, a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD＆A disclosure quality and properties of analysts＇ forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD＆A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane （2008） called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD＆A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD＆A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD＆A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD＆A disclosures in the wide set of information that firms provide to financial statement users.展开更多
The Mao Zedong Zao Qi Wen Gao[Early Manuscripts of Mao Zedong]is a collection of young Mao Zedong’s manuscripts from 1912 to 1920 and is a record of his growth during his youth.It is worth mentioning that the views o...The Mao Zedong Zao Qi Wen Gao[Early Manuscripts of Mao Zedong]is a collection of young Mao Zedong’s manuscripts from 1912 to 1920 and is a record of his growth during his youth.It is worth mentioning that the views of women’s liberation and progress have a place in Mao Zedong’s early manuscripts.This study focuses on reviewing and discussing the motivation behind young Mao Zedong’s attention to women’s liberation and progress issues,his relevant views in these manuscripts,and how these views played a role in his growth into a Marxist.This study aims to explore,from the perspective of women’s studies,the thought basis and virtues that led young Mao Zedong to become a Marxist.展开更多
HEMINGWAY’s story,“Hills Like White Elephants”,is about lovingrelationships between an American man and a girl.As lovers,they are in-timate,with the girl in the state of pregnancy.The story is told from the objecti...HEMINGWAY’s story,“Hills Like White Elephants”,is about lovingrelationships between an American man and a girl.As lovers,they are in-timate,with the girl in the state of pregnancy.The story is told from the objective point of view.It takes place duringa 40-minute wait between trains.What lies behind them is indicated by thelabels on their bags.What lies ahead of them implies entire force and dir-ection of the story.It is at the station that a decision will be made展开更多
Folk culture plays an indispensable role in the Chinese culture.Therefore,as cultural exchanges between countries become more and more frequent,promoting the folk culture has a profound effect on enhancement of cultur...Folk culture plays an indispensable role in the Chinese culture.Therefore,as cultural exchanges between countries become more and more frequent,promoting the folk culture has a profound effect on enhancement of cultural soft power.Furthermore,this paper has explored translation of commentary of Folk Custom Gallery in Ningbo Museum and summarized six translation methods based on Skopos theory.展开更多
文摘Commentary Most would agree that providing comprehensive detail in scientific reporting is critical for the development of mean- ingful therapies and treatments for diseases. Such stellar practices 1） allow for reproduction of experiments to con- firm results, 2） promote thorough analyses of data, and 3） foster the incremental advancement of valid approaches. Unfortunately, most would also agree we have far to go to reach this vital goal （Hackam and Redelmeier, 2006; Prinz et al., 2011; Baker et al., 2014）.
文摘In recent years it has been recognized that not only total amount of fat,but also fat distribution plays an important role in metabolism.Visceral adipose tissue(VAT),the most important component of central obesity,is closely related to insulin resistance and hyperlipidemia.It is hypothesized that an overflow
文摘The Practice Statement provides a flexible approach to preparation of the management commentary, generating more meaningful disclosure and discussing those matters that are more relevant to the company＇s individual circumstances. In this direction, the International Accounting Standards Board （IASB） has highlighted some content elements recognised as being fundamental for guaranteeing the usefulness of the management commentary. With reference to these elements, it is interesting to analyse the level of disclosure of the financial reporting. These analyses aim to identify the themes dealt with most extensively by the companies and those that require greater attention so that the narrative section of the financial statement is, on the one hand, at least consistent with the suggestions of the guideline and, on the other hand, contains information that is useful for the users. Lastly, in the light of the relevant European Union （EU） directives, the results of the analysis will help to formulate considerations on the ability of the IASB guideline to improve the completeness of the narrative section. All this is examined in a cross-country dimension： Financial reports in Italy and the United Kingdom （UK） are examined. The content analysis methodology is applied. Within the financial reporting, the management discussion is examined in particular. The analysis is performed considering 2008. This qualitative paper will contribute to the studies on disclosure and usefulness of the information provided.
文摘This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.
基金supported by the Deutsche Forschungsgemeinschaft (No.KR 4595/1-1)
文摘In recent years,the assessment of proprioceptive function has received increased attention in clinical and motor skill research.This is not surprising given the growing body of scientific evidence on the importance of proprioceptive information for controlling nearly all facets of human movement;from standing to performing highly skilled movement patterns
文摘To meet the tourists' need,more and more tourist materials,including guide commentary,have been translated into English.This paper analyses the text type and criteria of tour guide commentary.It also analyses the possible problems that may exist in the translation of guide commentary and suggests some feasible techniques.
文摘<正>In a recent paper,Donaldson et al.~1 argued that lower extremity injuries can be prevented.Evidence-based sports injury preventive exercise programs usually have limited impact on public health because they are not widely adopted or sustained into regular training routines.One reason for this is that the intervention program may not seem relevant for the
文摘Taking Goffman's frame theory as a basis, this article analyzes an entertainment commentary and investigates how people's different experience of the organization of the daily life may affect their linguistic presentation. It finds commentaries appearing in the mass media cannot just be taken as a combination of the verbal signs following a set of rules, while, instead it is a reflection of the writers' experience of the media itself, the event and participants commented, and the potential audience involved in a particular frame. It is through the transformation and retransformation that the author of this commentary reveals to us her basic concern about the reality in her eyes. Although texts involved in the mass media are usually taken as a one-way communication, they can be taken as the speaker's presentation of self in their social interaction with the potential audience.
文摘This paper is a corpus-based study which aims at analyzing lexical features of English tour commentary and creating a keyword list as teaching material.
文摘Generally, the city field rail transit in the narrow sense refers to adopting the wheel-rail mode, mainly connecting city center areas with suburban areas as means of transportation for commuting to work, commuting to learn, business and other services. The city field rail transit in the broad sense is a type of traffic between city center rail transit and intercity railways, which could be a traditional wheel-rail mode, or also a monorail mode, maglev mode and other mode, etc.
文摘In the recent issue of Journal of Sport Health and Science,the question of'Is exercise medicine or what?'was posed.We wish to follow the editors’suggestion to'...stimulate further discussion on the topic'1by offering additional points of consideration to those discussed by Nesti2in'Exercise for health:Serious fun for the whole person?'.We will specifically
文摘Chinese coronary secondary prevention study （CCSPS） is a key project in the field of medicine of the Ninth Five-year Plan of China, and is also called the Study of Xuezhikang Capsule （血脂康胶囊, XZK）in regulating blood lipids for secondary prevention of coronary heart diseases .Since the results of the study was publicized in June 2004 at the news release and deliberation by experts took place in the Great Hall of the People in Beijing, wide attention and high opinions have been gotten, and at the same time,
文摘This paper has developed the argument that live radio soccer commentary （LRSC） is a representation of soccer match events at one level but a performance of dominant socio-cultural and political trends of the societies at another level that produce and consume them. This echoes Reaser＇s （2003） and Ryan＇s （1993） perceptions of sports announcer＇s talk as a complex performance form based on but not limited to the ＂verbal imitation＂ of live sport events. We have understood the performativity of the LRSCs in the light of Schechner＇s （2006） emphasis of what he termed ＂restored behaviour＂ in understanding performance. In our context, we have treated the interpenetration of Kenyan soccer, politics, and society as the ＂restored behaviour＂ upon which the script of the LRSCs are based. The methodological apparatus of this paper is largely qualitative, consisting in the critical analysis of audio-recordings of Kenyan LRSCs. Focus is made on the Kenyan society of the 1980s, an era perceived to have been characterized by a close interaction between soccer, society, and politics. The analysis is informed by Fabian＇s （1997） inter-textual approach to the ＂reading＂ and interpretation of performance texts. This approach seems to echo a wider discourse of the social nature of media-text interpretation that has been proposed by Burn and Parker （1985）. Conclusions drawn from the analysis reveal what Muponde and Zegeye （2011） had described as a soccer ＂ecosystem＂ involving soccer as a sport, and the socio-cultural realities of its immediate context. This paper has argued thatLRSC is one of the channels through which this ecosystem is expressed.
文摘The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD＆A, and in 2010 the International Accounting Standards Board （IASB） issued the International Financial Reporting Standards （IFRS） Practice Statement ＂Management Commentary＂, a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD＆A disclosure quality and properties of analysts＇ forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD＆A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane （2008） called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD＆A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD＆A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD＆A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD＆A disclosures in the wide set of information that firms provide to financial statement users.
基金Chengdu Social Science Project titled“On the Sociological Origins of How Young Mao Zedong Became a Marxist”(No.2019R19).
文摘The Mao Zedong Zao Qi Wen Gao[Early Manuscripts of Mao Zedong]is a collection of young Mao Zedong’s manuscripts from 1912 to 1920 and is a record of his growth during his youth.It is worth mentioning that the views of women’s liberation and progress have a place in Mao Zedong’s early manuscripts.This study focuses on reviewing and discussing the motivation behind young Mao Zedong’s attention to women’s liberation and progress issues,his relevant views in these manuscripts,and how these views played a role in his growth into a Marxist.This study aims to explore,from the perspective of women’s studies,the thought basis and virtues that led young Mao Zedong to become a Marxist.
文摘HEMINGWAY’s story,“Hills Like White Elephants”,is about lovingrelationships between an American man and a girl.As lovers,they are in-timate,with the girl in the state of pregnancy.The story is told from the objective point of view.It takes place duringa 40-minute wait between trains.What lies behind them is indicated by thelabels on their bags.What lies ahead of them implies entire force and dir-ection of the story.It is at the station that a decision will be made
文摘Folk culture plays an indispensable role in the Chinese culture.Therefore,as cultural exchanges between countries become more and more frequent,promoting the folk culture has a profound effect on enhancement of cultural soft power.Furthermore,this paper has explored translation of commentary of Folk Custom Gallery in Ningbo Museum and summarized six translation methods based on Skopos theory.
