IAS/IFRS and insurance： A gradual shifting from insurance to finance

Financial year 2005 marks the gradual introduction of the international accounting standard （IAS） as part of a broad project promoted by the EU to achieve consistency and comparability and, consequently, greater transparency in corporate accounts, with benefits for the users and institutions who make use of, or exercise control over them. The present paper will not address all the related complex profiles （e.g., actuarial methodologies, financial evaluation models, cash-flows scenarios generation techniques）. Actual aim is to bring evidence for the gradual shifting of perspective promoted by the financial community as far as the insurance companies are concerned： Once considered as unknown ＂black-boxes＂ because of their peculiarities, western countries＇ most authoritative agencies and largest private investors felt for a long time uneasy to manage insurance companies＇ disclosures. More recently, since the industry has been absorbed in the world-wide trend toward global conglomerate encompassing banking, finance and insurance, western regulators have undertaken a sound effort to move insurance disclosures from a technical to a financial view, boosting a dramatic homologation to other financial institutions （Cesarini ＆ Varaldo, 1992; Forestieri ＆ Moro, 1993; Locatelli, et al., 1999）. The trade-off, the authors intend to show, is now between more transparent outlook and an insider＇s knowledge of an industry whose peculiarities are inescapable.     

Vietnamese ethnicity networks maintenance process in the urban context Case study in Tainan Park,Taiwan

In Taiwan, the initiated policy for receiving foreign workers from the early 1990s has created prerequisite for workers and migrants from the Southeast Asian countries to access Taiwan labour market, including a great quantity of migrants from Vietnam. The appearance of new wave of immigrants over the past decade has created new ethnoscapes in Taiwan society. This paper considers the formation and characteristics of Vietnam ethnoscape in the urban context. The author adopts Tainan Park as public space--an ethnoscape with big concentration of Vietnamese in Tainan city for analysis. Based on geographical advantage factors and traffic convenience, Tainan Park became an important sociospatial pattern of Vietnam immigrants gathering. The paper then analyzes the locations and roles of immigrant gathering places as sites of ethnicity networks maintenance. The author studies the way to maintain directly opposite relationships in Tainan Park context. This park is an important space pattern for Vietnamese ethnicity networks maintenance.     

体系、社会和国家:理解《美韩自由贸易协定》

2007年6月,美韩双方签署了《美韩自由贸易协定》。美韩之间为什么要签署该协定?该协定对两国国内分别产生了哪些影响?该协定为何至今没能获得美国国会的通过?针对上述问题,本文结合美国贸易政策理论,从体系、国家和社会三个层面对其进行了分析。《美韩自由贸易协定》的签署及其实施,在体系层面上将会为双方带来经济、政治和战略上的多重收益,而在社会层面上却产生了不同的反应。尽管由于国内经济困难和利益集团的掣制使得协定的通过还面临不小的阻力,但基于协定所蕴含的重要价值和两国政府对此认识的高度一致,协定获得通过只是时间上的问题。     

论地区与国家的相互塑造

本文以地区而不是传统上占主导地位的国际体系作为理解和解释国际政治与国家行为的概念基础,构建起一个地区与国家相互塑造的分析框架。透过这个框架,可以解释:地区对国家的地位与权力、认同与观念、政策与行为的塑造;与此同时,国家的相对权力及其变化、观念和政策及其转变还对地区体系和制度秩序的形成产生一定影响。从动态的角度来看,地区与融入其中的国家处于相互塑造的过程中。彼此从对方那里吸取不同的元素,并以不同的方式相互进行重塑和改造。地区与国家之间存在基于过程选择的互动关系,它为理解改革开放以来中国外交政策的调整以及与亚太周边地区变化中的新关系提供了理论视角。     

地区主义与地区秩序构建:一种分析框架

作为地区研究层次的两个变量,地区主义与地区秩序之间有着不可分割的内在联系。地区主义的产生与发展,很大程度上源于国家的自愿选择与共识,这种运行方式维护了地区所有成员的利益,从本质上保证了地区秩序的有效性、合法性和持久性。从地区发展的实践来看,构建地区秩序的模式主要有外源强制型、内源强制型、外源合作型和内源合作型四种。地区主义的发展改变了地区各政治实体之间的互动关系,通过价值观念与地区认同、地区制度以及地区主义的政治经济影响等因素促使地区秩序逐步从外源强制型向内源合作型演进。     

National unity and reconciliation in Rwanda: A flawed approach?

This article examines the Rwandan government's national unity and reconciliation policy and one of its key elements, the National Unity and Reconciliation Commission (NURC). It contends that while the NURC potentially represents an innovative model that other post-conflict societies could adapt and use, the central premise on which both the commission and the government's broader national unity and reconciliation policy are based is critically flawed. The unity that they are endeavouring to achieve, as a vehicle for reconciliation, relies upon a negation of ethnicity – a core component of the 1994 genocide – and hence does not allow for an open and honest engagement with the past. The problem is further compounded by the government's attitude towards the prosecution of crimes committed by the Rwandan Patriotic Front (RPF), which not only demonstrates that ethnicity remains highly significant but also underscores the incomplete and partial way in which the past is being addressed.     

The Future of Northern Ireland: the Role of the Belfast/Good Friday Agreement Institutions

Since the 2016 Brexit referendum a series of crises has gripped Northern Ireland's politics. This has had a destabilising effect across society, which has arguably been felt most acutely by political unionism. The Belfast/Good Friday Agreement (B/GFA) of 1998 created a series of institutions to deal with political conflict in Northern Ireland, manage cross-border cooperation and normalise relations between the UK and Ireland. However, many aspects of it have been sparingly and ineffectually deployed, most notably the second and third strands dealing with north/south and east/west relations respectively. In this article, the authors argue that regular use of the institutional arrangements created by the Agreement would help to deal with the challenges currently facing Northern Ireland and help address unionist anxieties over the Protocol. Use of the North-South Ministerial Council (NSMC), the British Irish Council (BIC) and the British-Irish Intergovernmental Conference (BIIGC) should be prioritised. The unresolved issues arising from Brexit require a recommitment to the intergovernmental logic at the heart of the 1998 Agreement, despite the obstacles.     

气-质联用法（EI．PCI．NCI）在系统毒物分析中的应用

本文应用电子轰击质谱(EI),正、负化学电离质谱(PCI.NCI)技术,建立了315种常见毒,药物的气一质联用系统分析方法。并建立了 EIMS、PCIMS、NCIMS 质谱图谱库。司法鉴定实践表明使用气相保留指数,特征碎片和 EI、PCI、NCI 图谱库检索等多指标的系统分析方法,是未知物鉴定的强有力的工具。     

Carbon‐Based Fingerprint Powder as a One‐Step Development and Matrix Application for High‐Resolution Mass Spectrometry Imaging of Latent Fingerprints

Carbon‐based materials are often used as matrices for matrix‐assisted laser desorption/ionization mass spectrometry (MALDI‐MS) and its imaging (MALDI‐MSI). However, researchers have refrained from using carbon‐based fingerprint powder (CFP) as a matrix due to high background and contamination. In this work, the compatibility of CFP is reevaluated with MALDI‐MSI using a high‐resolution mass spectrometer (HRMS) and compared to traditional organic matrices. Relevant fingerprint compounds were easily distinguished from carbon cluster peaks when using HRMS. For fair comparison, half of a fingerprint was dusted with CFP while the other half was dusted with traditional organic matrices. All compounds studied had comparable, or higher, signal‐to‐noise (S/N) ratios when CFP was used as the matrix. Additionally, chemical image qualities closely followed the trend of S/N ratios. CFP proved to be an effective one‐step development and matrix application technique for MALDI‐MSI of latent fingerprints, when carbon cluster peaks are well separated by a HRMS.     

Alprazolam and Zolpidem in Skeletal Tissue of Decomposed Body Confirms Exposure

In several medico‐legal cases, bone samples analysis may provide the only source of toxicological information. This case study reports the analysis of a human bone specimen, belonging to a 46‐year‐old man, found 3 months after his death due to cervical–thoracic injuries in a motorcycle accident. Bone specimen was the only available material for toxicological analysis, among few skull hair and rotten skin. Analysis was performed by a newly developed and validated ultra‐high‐pressure liquid chromatography–mass spectrometry/mass spectrometry (UHPLC‐MS/MS) method, following simple and efficient sample pretreatment. The results were in accordance with the man's medical record: Alprazolam and zolpidem were found at 2.2 and 5.4 ng/g of bone, respectively. Both these drugs were prescribed to the deceased.