The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative fr...The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.展开更多
Introduction: Standard Precautions are a set of measures applied in the care of all individuals/patients regardless of their infectious status aiming at preventing healthcare workers and patients from infections, prev...Introduction: Standard Precautions are a set of measures applied in the care of all individuals/patients regardless of their infectious status aiming at preventing healthcare workers and patients from infections, preventing environmental contamination and spread of infections to the community. Many health facilities have not implemented them to an acceptable level. The purpose of the study is to report progress of improvement in health facilities readiness to implement standard precautions for infection prevention and control based on SARA reports. Methods: We generated mean scores of all standard precautions each year and calculated their standard deviations, variances and confidence intervals. One-way ANOVA was used to determine if the mean scores were equal. Finally, the trend of improvement in health facilities readiness to implement the standard precautions was generated. Results: A total of nine standard precautions were reported in SARA reports for 2012, 2017 and 2020. The mean scores of the standard precautions were 52.22% in 2012, 64.55% in 2017 and 69.66% in 2020. The overall trend showed an increase in health facilities readiness to implement standard precautions, although the mean scores were not statistically different (p-value 0.3217). Conclusion: SARA surveys conducted in Tanzania in 2012, 2017 and 2020 have shown an overall increase in health facilities readiness to implement standard precautions. Safe final waste disposal was being done in fewest facilities while single-use or auto-disable syringes were in most facilities that were sampled in all years. SARA surveys may be a useful way to evaluate Infection Prevention and Control adherence in health facilities.展开更多
The CMC Bearing Co. Ltd. In Yantai,Shandong Province, is a joint venture invested by China National Machinery Import and Export Corporation with a registered capital of RMB61.50 million. It mainly produces conical bal...The CMC Bearing Co. Ltd. In Yantai,Shandong Province, is a joint venture invested by China National Machinery Import and Export Corporation with a registered capital of RMB61.50 million. It mainly produces conical ball bearings, about 90 percent of which are exported to the United States, Korea, Austria,Turkey and Brazil. It is the first enterprise of its kind in China to acquire the certificate of ISO9000 standard. During the past few years, the company,guided by the policy of achieving economic results by management, and taking the world market as its target, has made much headway with growing earnings of foreign exchange from its exports. In 1995, it earned US$813,600 and in 1996, the figure rose to US$5.9336 million. In 1997, from January to August, it earned US$6.032 million,scoring a historical high. So far, its conical ball bearings make up 40 percent of the total exported to the United States from China. To implement the ISO9000 standard and guarantee the high quality of products by way of展开更多
As a China national comprehensive tropical plants garden, the Xin LongTropical Plants Garden undertakes multiple tasks of scientific research, species protection, popularscience education and tourism reception. Same a...As a China national comprehensive tropical plants garden, the Xin LongTropical Plants Garden undertakes multiple tasks of scientific research, species protection, popularscience education and tourism reception. Same as a global tropical plants garden, it also faces thestrategic tasks of reasonable utilization of biological resources and environmental protection,international exchange and international cooperation and upgrading the level of management. How toupgrade the level of services; how to provide the society with high quality tourism services; how toachieve both re-sources exploitation and environmental protection; how to match with theinternational practice; how to eliminate technical barrier of trade and ensure fair competition etc;all these are the problems of common concern of both domestic and foreign enterprises of tourismservice. The Xin Long Tropical Plants Garden has taken a trial implementation of ISO9001:2000 and18014001:1996 dual standard system since 2001 and passed the certification of CQM (ChinaCertification Center for Quality Mark) in 2002 and gained the certificate of IQNet, so set anexample in implementing standardized management for both domestic and foreign enterprises of tourismservice.展开更多
The SubBytes (S-box) transformation is the most crucial operation in the AES algorithm, significantly impacting the implementation performance of AES chips. To design a high-performance S-box, a segmented optimization...The SubBytes (S-box) transformation is the most crucial operation in the AES algorithm, significantly impacting the implementation performance of AES chips. To design a high-performance S-box, a segmented optimization implementation of the S-box is proposed based on the composite field inverse operation in this paper. This proposed S-box implementation is modeled using Verilog language and synthesized using Design Complier software under the premise of ensuring the correctness of the simulation result. The synthesis results show that, compared to several current S-box implementation schemes, the proposed implementation of the S-box significantly reduces the area overhead and critical path delay, then gets higher hardware efficiency. This provides strong support for realizing efficient and compact S-box ASIC designs.展开更多
文摘The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.
文摘Introduction: Standard Precautions are a set of measures applied in the care of all individuals/patients regardless of their infectious status aiming at preventing healthcare workers and patients from infections, preventing environmental contamination and spread of infections to the community. Many health facilities have not implemented them to an acceptable level. The purpose of the study is to report progress of improvement in health facilities readiness to implement standard precautions for infection prevention and control based on SARA reports. Methods: We generated mean scores of all standard precautions each year and calculated their standard deviations, variances and confidence intervals. One-way ANOVA was used to determine if the mean scores were equal. Finally, the trend of improvement in health facilities readiness to implement the standard precautions was generated. Results: A total of nine standard precautions were reported in SARA reports for 2012, 2017 and 2020. The mean scores of the standard precautions were 52.22% in 2012, 64.55% in 2017 and 69.66% in 2020. The overall trend showed an increase in health facilities readiness to implement standard precautions, although the mean scores were not statistically different (p-value 0.3217). Conclusion: SARA surveys conducted in Tanzania in 2012, 2017 and 2020 have shown an overall increase in health facilities readiness to implement standard precautions. Safe final waste disposal was being done in fewest facilities while single-use or auto-disable syringes were in most facilities that were sampled in all years. SARA surveys may be a useful way to evaluate Infection Prevention and Control adherence in health facilities.
文摘The CMC Bearing Co. Ltd. In Yantai,Shandong Province, is a joint venture invested by China National Machinery Import and Export Corporation with a registered capital of RMB61.50 million. It mainly produces conical ball bearings, about 90 percent of which are exported to the United States, Korea, Austria,Turkey and Brazil. It is the first enterprise of its kind in China to acquire the certificate of ISO9000 standard. During the past few years, the company,guided by the policy of achieving economic results by management, and taking the world market as its target, has made much headway with growing earnings of foreign exchange from its exports. In 1995, it earned US$813,600 and in 1996, the figure rose to US$5.9336 million. In 1997, from January to August, it earned US$6.032 million,scoring a historical high. So far, its conical ball bearings make up 40 percent of the total exported to the United States from China. To implement the ISO9000 standard and guarantee the high quality of products by way of
文摘As a China national comprehensive tropical plants garden, the Xin LongTropical Plants Garden undertakes multiple tasks of scientific research, species protection, popularscience education and tourism reception. Same as a global tropical plants garden, it also faces thestrategic tasks of reasonable utilization of biological resources and environmental protection,international exchange and international cooperation and upgrading the level of management. How toupgrade the level of services; how to provide the society with high quality tourism services; how toachieve both re-sources exploitation and environmental protection; how to match with theinternational practice; how to eliminate technical barrier of trade and ensure fair competition etc;all these are the problems of common concern of both domestic and foreign enterprises of tourismservice. The Xin Long Tropical Plants Garden has taken a trial implementation of ISO9001:2000 and18014001:1996 dual standard system since 2001 and passed the certification of CQM (ChinaCertification Center for Quality Mark) in 2002 and gained the certificate of IQNet, so set anexample in implementing standardized management for both domestic and foreign enterprises of tourismservice.
文摘The SubBytes (S-box) transformation is the most crucial operation in the AES algorithm, significantly impacting the implementation performance of AES chips. To design a high-performance S-box, a segmented optimization implementation of the S-box is proposed based on the composite field inverse operation in this paper. This proposed S-box implementation is modeled using Verilog language and synthesized using Design Complier software under the premise of ensuring the correctness of the simulation result. The synthesis results show that, compared to several current S-box implementation schemes, the proposed implementation of the S-box significantly reduces the area overhead and critical path delay, then gets higher hardware efficiency. This provides strong support for realizing efficient and compact S-box ASIC designs.
