We assessed the impact on the world forest sector of a progressive elimination of illegal logging. The analysis compared predictions from 2007 to 2020, with and without a gradual reduction of illegally logged industrial roundwood from 2007 to 2011. A large part of the curtailment of timber...

In this paper, we propose the concept of a second-order composed contingent derivative for set-valued maps, discuss its relationship to the second-order contingent derivative and investigate some of its special properties. By virtue of the second-order composed contingent derivative, we extend...

In this paper we investigate a class of cardinality-constrained portfolio selection problems. We construct convex relaxations for this class of optimization problems via a new Lagrangian decomposition scheme. We show that the dual problem can be reduced to a second-order cone program problem...

A carbon nanotube based gas diffusion layer (CNT-GDL) for direct methanol fuel cells (DMFCs) was prepared by sintering the wet carbon paper made of CNT, polyacrylonitrile-based carbon fibre (PCF) and PTFE, completely replacing the commercial carbon paper based GDL (Toray-GDL). The results of...

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...