This paper is a discussion of how the People’s Republic of China is attempting to revise accounting standards. Historically, China’s accounting standards were dominated by ‘management’ accounting and compliance and achievement of goals and objectives established by central planning...

This paper re-considers the notion of ‘comparability’ as it has been applied to the accounting standard harmonisation project and its implications for accounting practices that are emerging in China. Comparability is a concept that has been widely referred to within the accounting...

A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development...

The frequently used approach to the comparison of two linear regression models is to use the partial F test. It is pointed out in this paper that the partial F test has in fact a naturally associated two-sided simultaneous confidence band, which is much more informative than the test itself. But...

Ba0.6Sr0.4TiO3 (BST) and Ba0.6Sr0.4TiO3/Ba(Zr0.2Ti0.8)O3/Ba0.6Sr0.4TiO3 (BST/BZT/BST) multilayer (ML) films were prepared by pulsed laser deposition on the LaNiO3-coated LaAlO3 substrate. X-ray diffraction analysis revealed that the two kinds of films could be epitaxially grown in pure...

Vertical integration in forest industry refers to firms that provide large portion of wood from their own or controlled forests. Access to resources and competition for cost effective acquisition of industrial raw material are some of the main concerns and advantages for globalized forestry...

The rapid growth in coal and oil consumption has led to increasing emissions of greenhouse gases as well as air pollutants in China. In response to this, the Chinese government has begun to formulate policies to retard the increasing use of energy consumption and to improve air quality. This...

The present work reports studies on the mixing and combustion characteristics of cotton stalk (CS) with 10–100mm in length in a fluidized bed. Effects of length and initial weight percentage of CS, diameter of alumina bed material as well as gas velocity on the mixing characteristics of CS...

In this paper, we establish the upper semicontinuity and lower semicontinuity of solution mappings to a parametric generalized strong vector equilibrium problem with setvalued mappings by using a scalarization method and a density result. The results improve the corresponding ones in the...