"重要性"概念在会计学和审计学中的比较

重要性原则的运用，对会计信息披露和审计意见的形成、对经济活动和经营决策有重大影响的关键性问题的核算、对简化核算工作、保证会计信息质量，以及实施以评审内部控制为基础的现代审计方法等，都具有十分重要的意义。我们对重要性的研究应从重要性的基本概念出发。     

Unexpected changes of itinerary – adaptive functioning difficulties in daily transitions for adults with autism spectrum disorder

Adaptive functioning skills, also known as adaptive behaviours, refer to a multifaceted concept defined as behaviours necessary for age-appropriate, independent functioning in social, communication, daily living or motor areas. In light of the growing population of children with ASD who will eventually become adults, increased understanding of adaptive functioning during the transition to adulthood is of importance, but current research in this area lacks first-hand evidence presenting adaptive skills difficulties among older adolescents and adults with ASD. This article focuses on adaptive functioning skills in daily transitions for adults with Asperger’s syndrome (AS) or high-functioning autism (HFA). It draws on evidence from 12 interviews with individuals on the autism spectrum age 16–43, and 2 focus groups with 8 family members of people affected by ASD. Particular emphasis is placed on impact of adaptive functioning difficulties on well-being and quality of life for adults with ASD. Grounded theory approach has been used to analyse the gathered data. Interviewees reflected on daily challenges associated with unexpected changes in routine, sensory difficulties and social interactions. These in turn had an impact on their adaptive functioning skills by introducing complications in the process of making transitions between different contexts and decreasing interviewees’ ability to tackle challenges of daily life. Importance placed on societal expectations towards meeting bespoken standards and conforming to norms ruling the structure and interactions of daily life were also widely discussed. Frequently such expectations did not allow for factoring in the developmental nature of ASD and related difficulties, which as a result triggered additional complexity in managing daily transitions for adults on the spectrum. Further research addressing adaptive functioning skills in daily transitions for adults with ASD is needed.     

Infrared Absorption Spectra of Serpentine Cat＇s Eye from Sichuan Province of China

Infrared （IR） absorption spectra and X-ray powder diffraction （XRD） patterrns of sexpenfine cat＇s eye from Sichuan Province have been investigated, and infrared absorption bands of the serpentine have been assigned in this paper. The results indicate that the bands near 3 600 - 3 700 cm^-1 belong to the stretching absorption band VOH, the bands in 948 - 1 100 cm^-1 axe assigned to the stretching vibraling band Usvo, and the bands at 600 570 and 440 cm^-1 respectively belong to the bending vibration band VOH, δMg-O and δSi-O. The serpentine cat＇ s eye includes two types： chrysotile and antigorite. Chrysotile has a sharp and intensive band at 3 688 cm^-1 and a weak band at 3 643 cm^-1 , while antigorite has only one intensive band in the region. At vibration band VSi-O, chrysotile and antigorite have a similar feature at 1 071 cm^-1, but the band at 980 cm^-1 in anfigorite has been split into two bands in chrysotile - a strong one at 1 027 cm^-1 and a weak one at 949 cm^-1. In addition, antigorite has a characteristic bending vibrating band δMg-O at 570 cm^-1. Based on the analysis of the feature of crystal structure, their IR differences axe well explained.     

聚偏氟乙烯与无规-聚甲基丙烯酸甲酯相容性的研究

本文证明了PVDF与at-PMMA共混物中两者之间非常弱的相互作用 .随着PVDF质量分数的提高 ,共混物显示出更为异相的性质 .通过红外光谱的示差扫描技术 ,减去共混物谱图中PVDF和at-PMMA的谱图 ,显示在高PVDF含量时 ,υc=o吸收峰向低波数移动 ,表明它们之间的相互作用存在于PMMA的羰基和PVDF的H原子之间 .接触角测量表明随着PVDF含量的提高 ,膜的憎水性增强 .当PVDF的含量超过 30 % (质量 % )时 ,对水的接触角大于 90° ,显示了优异的憎水性 .但是 ,膜可以被正己烷完全润湿 ,因而对正己烷的接触角测量不到     

电子在长直载流导线磁场中运动的自发辐射

根据电子在长直载流导线磁场中的运动和相对论性电子产生辐射的一般规律，计算并分析了电子在这种磁场中运动所产生的自发辐射强度分布，最后的结果中包含一个重要因子sin2η，正是它把自由电子的自发辐射与受激辐射联系起来了。     

论元代《文筌》的古文鉴赏观

元代文论专著并不丰富,有特色之论更不多见,陈绎曾的《文筌》却是一部较为有个性的批评专著,其中《古文谱》和《古文矜式》对古文的创作、风格、鉴赏都有集中的论述,代表着元代古文批评的价值取向。     

天然甘蓝食用色素化学稳定性研究

蔬菜花色素是天然食用色素中的一个主要类别,属水溶性色素.甘蓝色素是蔬菜花色素中新近开发的一种.本文测定了甘蓝色素吸收光谱和其在溶液中呈现红紫色的适宜酸度条件,观察了不同pH对该色素的影响和这些添加剂存在下它的光照稳定性.为甘蓝色素的开发应用提供了依据.     

基于物理元胞自动机的岩石破坏模拟

为了分析岩石材料的非均质性对其破坏演化的影响,根据元胞自动机理论,从能量的角度建立了一种能够从细观层次上对岩石破坏演化进行模拟的物理元胞自动机模型(Mh-PCA模型),模型引用的Weibull随机分布函数对材料的非均质性进行描述.运用该模型,对m分别为1,5,10,15四种不同均质度材料的破坏模式及其破坏过程中的声发射现象进行了模拟分析.结果表明:材料的非均质性对其破坏有重要的影响,均质度越高,破坏过程中的分支裂纹越少,声发射也越集中.物理元胞自动机理论为岩石的破坏研究提供了一种新的研究思路.     

Case Report:Lance-Adams syndrome:a report of two cases

Chronic post-hypoxic myoclonus, also known as Lance-Adams syndrome (LAS), is a rare complication of successful cardiopulmanry resuscitation often accompanied by action myoclonus and cerebellar ataxia. It is seen in patients who have un-dergone a cardiorespiratory arrest, regained consciousness afterwards, and then developed myoclonus days or weeks after the event. Worldwide, 122 cases have been reported in the literature so far, including 1 case of Chinese. Here we report 2 Chinese LAS patients with detailed neuroimagings. Cranial single photon emission computed tomography (SPECT) of patient 1, a 52-year-old woman, showed a mild hypoperfusion in her left temporal lobe, whereas patient 2, a 54-year-old woman, manifested a mild bilateral decrease of glucose metabolism in the frontal lobes and a mild to moderate decrease of the N-acetyl aspartate (NAA) peak in the bilateral hippocampi by cranial [18F]-fluorodeoxyglucose positron emission tomographic (PET) scan and cranial magnetic resonance spectroscopy (MRS), respectively. We also review the literature on the neuroimaging, pathogenesis, and treatment of LAS.     

静态箱法在甲烷排放及稻田甲烷减排策略研究中的应用

为揭示天然湿地与稻田甲烷排放特征的差异,采用静态箱法对闽江河口天然湿地和稻田甲烷排放特征进行了比较,并探讨了水旱轮作的甲烷减排模式。结果表明:早稻田平均甲烷排放量为17.03 mg/m2.h,高于相应季节的天然芦苇沼泽甲烷排放量(7.47 mg/m2.h);天然湿地和稻田土壤理化特征差异是导致甲烷排放量不同的主要原因;早稻田甲烷排放量日变化主要受温度影响,而潮汐是影响天然芦苇沼泽的关键因素;水旱轮作可有效降低稻田甲烷排放。