It is an issue of great attention but yet not very clear whether lightning activities increase or decrease on a warmer world. Reeve et al. presented that lightning activities in global land and the Northern Hemisphere...It is an issue of great attention but yet not very clear whether lightning activities increase or decrease on a warmer world. Reeve et al. presented that lightning activities in global land and the Northern Hemisphere land have posi- tive response to the increase of wet bulb temperature at 1000hPa. Is this positive response restricted only to wet bulb temperature or in land? What is the response of global light- ning activities (in both land and ocean) to the global surface air temperature variation like? This paper, based on the 5-year or 8-year OTD/LIS satellite-based lightning detecting data and the NCEP reanalysis data, makes a reanalysis of the response of the global and regional lightning activities to temperature variations. The results show that on the inter- annual time scale the global total flash rate has positive re- sponse to the variation in global surface air temperature, with the sensitivity of 17±7% K?1. Also, the seasonal mean flash rate of continents all over the world and that of conti- nents in the Northern Hemisphere have sensitive positive response to increase of global surface air temperature and wet bulb temperature, with the sensitivity of about 13±5% K?1, a bit lower than estimation of 40% K?1 in Reeve et al. However, the Southern Hemisphere and other areas like the tropics show no significant correlation.展开更多
During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Account...During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.展开更多
基金This work was supported by the National Natural Science Foundation of China (Grant No. 40205002) the ChineseAcademy of Sciences (Grant No. KZCX2-201 ).
文摘It is an issue of great attention but yet not very clear whether lightning activities increase or decrease on a warmer world. Reeve et al. presented that lightning activities in global land and the Northern Hemisphere land have posi- tive response to the increase of wet bulb temperature at 1000hPa. Is this positive response restricted only to wet bulb temperature or in land? What is the response of global light- ning activities (in both land and ocean) to the global surface air temperature variation like? This paper, based on the 5-year or 8-year OTD/LIS satellite-based lightning detecting data and the NCEP reanalysis data, makes a reanalysis of the response of the global and regional lightning activities to temperature variations. The results show that on the inter- annual time scale the global total flash rate has positive re- sponse to the variation in global surface air temperature, with the sensitivity of 17±7% K?1. Also, the seasonal mean flash rate of continents all over the world and that of conti- nents in the Northern Hemisphere have sensitive positive response to increase of global surface air temperature and wet bulb temperature, with the sensitivity of about 13±5% K?1, a bit lower than estimation of 40% K?1 in Reeve et al. However, the Southern Hemisphere and other areas like the tropics show no significant correlation.
文摘During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.
