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
As a key document in the international human rights legal system,the Convention on the Rights of Persons with Disabilities establishes the principles of non-discrimination and equal protection in the guarantee of the ...As a key document in the international human rights legal system,the Convention on the Rights of Persons with Disabilities establishes the principles of non-discrimination and equal protection in the guarantee of the rights and interests of persons with disabilities and sets a standardized framework for the global construction of barrier-free environments.China’s first special legislation focusing on the field of barrier-free construction—the Law of the People’s Republic of China on the Construction of a Barrier-free Environment,emphasizes in its legislative purpose the elimination of social participation barriers for persons with disabilities.Through systematic institutional design,it incorporates the construction of barrier-free environments into the track of rule of law,marking an important transition in China from policy guidance to legal regulation in the field of protecting the rights and interests of special groups.It further reflects respect and protection for the rights of special groups and demonstrates China’s practice and promotion of the spirit of international human rights protection in the construction of barrier-free environments.The enactment of the Law of the People’s Republic of China on the Construction of a Barrier-free Environment is of great significance for studying how China implements the guiding principles of international treaties through domestic legislation and practice,enriches the theory of international law,and promotes the development of human rights protection practices.Under the joint action of these two laws,related policies,and international cooperation,China will continue improving the level of human rights protection and provide more Chinese wisdom and approach for the global human rights cause.展开更多
Building Information Modeling (BIM) is a process involving generation and management of digital representations of physical and functional characteristics of places, which can be exchanged or networked to support deci...Building Information Modeling (BIM) is a process involving generation and management of digital representations of physical and functional characteristics of places, which can be exchanged or networked to support decision-making in architecture, engineering and construction (AEC) sector. BIM is a relatively new technology in an industry typically slow to adopt changes, especially in Portugal. The present paper aims to frame the international implementation of BIM in order to propose a roadmap to spread the use of BIM methodologies in Portugal in the next decade.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As a key document in the international human rights legal system,the Convention on the Rights of Persons with Disabilities establishes the principles of non-discrimination and equal protection in the guarantee of the rights and interests of persons with disabilities and sets a standardized framework for the global construction of barrier-free environments.China’s first special legislation focusing on the field of barrier-free construction—the Law of the People’s Republic of China on the Construction of a Barrier-free Environment,emphasizes in its legislative purpose the elimination of social participation barriers for persons with disabilities.Through systematic institutional design,it incorporates the construction of barrier-free environments into the track of rule of law,marking an important transition in China from policy guidance to legal regulation in the field of protecting the rights and interests of special groups.It further reflects respect and protection for the rights of special groups and demonstrates China’s practice and promotion of the spirit of international human rights protection in the construction of barrier-free environments.The enactment of the Law of the People’s Republic of China on the Construction of a Barrier-free Environment is of great significance for studying how China implements the guiding principles of international treaties through domestic legislation and practice,enriches the theory of international law,and promotes the development of human rights protection practices.Under the joint action of these two laws,related policies,and international cooperation,China will continue improving the level of human rights protection and provide more Chinese wisdom and approach for the global human rights cause.
文摘Building Information Modeling (BIM) is a process involving generation and management of digital representations of physical and functional characteristics of places, which can be exchanged or networked to support decision-making in architecture, engineering and construction (AEC) sector. BIM is a relatively new technology in an industry typically slow to adopt changes, especially in Portugal. The present paper aims to frame the international implementation of BIM in order to propose a roadmap to spread the use of BIM methodologies in Portugal in the next decade.
