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Public Accounting and IPSAS in Portugal: The Accounting Standardization System for Public Administrations
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作者 Maria da Conceicao da Costa Marques 《Journal of Modern Accounting and Auditing》 2018年第4期153-164,共12页
The Accounting Standardization System for Public Administrations (SNC-AP) was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal... The Accounting Standardization System for Public Administrations (SNC-AP) was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance. 展开更多
关键词 public accounting SNC-AP public administrations REFORM
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Administrations and Service Organs in the Lianyungang Development Zone
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《China's Foreign Trade》 1996年第10期44-44,共1页
The Administrative Board of theLianyungang Development Zone isan executive administrative organimplementing unified leadership andmanagement over the development zone onbehalf of the Lianyungang People’sgovernment. A... The Administrative Board of theLianyungang Development Zone isan executive administrative organimplementing unified leadership andmanagement over the development zone onbehalf of the Lianyungang People’sgovernment. According to the State’s lawsand regulations, the administrative board isresponsible for construction planning for thedevelopment zone, the execution of economicdevelopment programmes, the approval ofinvestment projects worth RMB30 millionor less, land use and building design, boostingpublic welfare in education, culture andsanitation, public security in the zone, andprotecting the legal rights of the 展开更多
关键词 BANK administrations and Service Organs in the Lianyungang Development Zone
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Comparative pharmacokinetic studies of borneol in mouse plasma and brain by different administrations 被引量:13
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作者 Jing-yi ZHAO Yang LU +3 位作者 Shou-ying DU Xiao SONG Jie BAI Yue WANG 《Journal of Zhejiang University-Science B(Biomedicine & Biotechnology)》 SCIE CAS CSCD 2012年第12期990-996,共7页
Borneol,a monoterpenoid alcohol,is used widely,particularly in combined formulas for preventing and curing cardiovascular and cerebrovascular diseases in traditional Chinese medicine.In order to understand the blood a... Borneol,a monoterpenoid alcohol,is used widely,particularly in combined formulas for preventing and curing cardiovascular and cerebrovascular diseases in traditional Chinese medicine.In order to understand the blood and brain pharmacokinetics after intravenous,intranasal,or oral administration and to investigate the superiority and feasibility of intranasal administration,a simple gas chromatographic (GC) method with flame ionization detection (FID) was developed for the quantification of borneol.Blood samples and brain were collected from mice at 1,3,5,10,20,30,60,90,and 120 min after intravenous,intranasal,or oral administration of borneol at a dosage of 30.0 mg/kg.Sample preparations were carried out by liquid-liquid extraction with an internal standard solution of octadecane.The pharmacokinetic parameters were calculated by the software of Kinetica.The calibration curves were linear in the range of 0.11-84.24 μg/ml and 0.16-63.18 μg/g for borneol in plasma and brain,respectively.The methodological and extraction recoveries were both in the range of 85%-115%.The intra-day and inter-day variabilities for plasma and brain samples were ≤5.00% relative standard deviation (RSD).The absolute bioavailabilities F of intranasal and oral administrations were 90.68% and 42.99%.The relative brain targeted coefficients Re of intranasal and oral administrations were 68.37% and 38.40%.The GC-FID method developed could be applied to determination and pharmacokinetic study.The borneol from injection was distributed and metabolized fast without absorption process.The borneol from oral administration was distributed more slowly and had the lowest absolute bioavailability.Nasal administration of borneol was quickly absorbed into the blood and brain,was easy to use and had a greater safety than infection,which makes it worthy of further development as an administration route for encephalopathy treatment. 展开更多
关键词 BORNEOL Intravenous administration lntranasal administration Oral administration PHARMACOKINETICS
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Recent advances in particulate drug delivery systems: Oral, pulmonary, and ophthalmic administrations
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作者 Hirofumi Takeuchi Kohei Tahara Risako Onodera 《Asian Journal of Pharmaceutical Sciences》 SCIE CAS 2016年第1期3-4,共2页
Colloidal drug carriers such as liposomes,lipid emulsions,and polymeric nanoparticles have great potential to deliver drugs effectively.Preparation of nano-crystals of API has also received much attention to design do... Colloidal drug carriers such as liposomes,lipid emulsions,and polymeric nanoparticles have great potential to deliver drugs effectively.Preparation of nano-crystals of API has also received much attention to design dosage forms to complete effective drug delivery.A variety of investigations have been carried out toward the design of an optimal particulate system. 展开更多
关键词 DRUG delivery systems Liposomes ADMINISTRATION routes Absorption
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America’s Policy towards China under Two Administrations in the Context of Great Changes: Difference, Influence and Enlightenment
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作者 Zhang Wenzong Ou Ge 《和平与发展》 CSSCI 2023年第6期160-163,共4页
Under the great changes unseen in a century,comprehensive containment and suppression of China in the name of strategic competition has become a crossparty consensus in the United States,with the Republican Trump admi... Under the great changes unseen in a century,comprehensive containment and suppression of China in the name of strategic competition has become a crossparty consensus in the United States,with the Republican Trump administration initiating the process of containing and suppressing China and the Democratic Biden administration continuing and developing such a strategy.In the process of implementing this strategy,there are some diff erences in the goals and means of the two American administrations.The Trump administration was trying to“crush China”with the super strength of the United States,with more extreme and tougher means,being more unilateralist and even going so far as to launch a“new Cold War”against China.The Biden administration,on the other hand,emphasizes long-term competition with China,and focuses on“managing competition”while suppressing China,accustomed to being double-handed and using both carrot and stick.When it comes to addressing global challenges,the Republican Party completely lacks the will to cooperate with China,while the Democratic Party has a certain need for cooperation and action. 展开更多
关键词 TOUGH ADMINISTRATION REPUBLIC
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CIAT’s Institutional Strength Index: Increasing Transparency and Efficiency of Tax Administrations
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作者 Santiago Díaz de Sarralde Carlos Garcimartín 《Belt and Road Initiative Tax Journal》 2025年第2期93-106,共14页
The Institutional Strength Index of Tax Administrations-TA-(IFIAT in Spanish)synthesizes 156 variables from the International Survey on Revenue Administrations(ISORA)covering 166 countries.These variables are grouped ... The Institutional Strength Index of Tax Administrations-TA-(IFIAT in Spanish)synthesizes 156 variables from the International Survey on Revenue Administrations(ISORA)covering 166 countries.These variables are grouped into five dimensions of institutional strength(1)Management autonomy;(2)Governance,control,and planning;(3)Staff management;(4)Taxpayer relations;and(5)Available resources.The results demonstrate the Index’s potential as a self-assessment and benchmarking tool to improve institutional strength of individual tax administrations.It enables them to identify best practices close to the geographical or development characteristics of each TA and to design tailored strategies for implementation. 展开更多
关键词 Tax administration Institutional Strength Index Public policies
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《公共行政评论》稿件体例
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《公共行政评论》 北大核心 2026年第2期I0005-I0009,共5页
《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准... 《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。 展开更多
关键词 Journal of Public Administration 公共行政评论
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《公共行政评论》稿件体例
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《公共行政评论》 北大核心 2026年第1期I0004-I0008,共5页
《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准... 《公共行政评论》(Journal of Public Administration,JPA)采用严格的匿名评审制度,致力于为国内外所有有志于公共管理研究的人士构建平等的交流平台,营造一个温暖的精神家园。现不拘作者专业、身份与地域,以聚焦公共管理领域为征稿标准,以学术品质为用稿标准,向国内外学术界、实务界热忱征集言之有物、论之有据、符合学术规范、遵守学术道德的论文、理论综述、书评、评论和博士学位论文摘要。 展开更多
关键词 Journal of Public Administration 公共行政评论
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Newly Approved National Standards of P.R.China(No.31,2025)
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《China Standardization》 2026年第1期I0055-I0057,共3页
State Administration for Market Regulation and National Standardization Administration of China have approved the foreign language versions of the following 41 national standards in foreign language versions.
关键词 national standards administration market regulation China foreign language versions national standardization administration
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Newly Approved National Standards of P.R.China(No.36,2025)
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《China Standardization》 2026年第1期I0083-I0086,共4页
State Administration for Market Regulation and National Standardization Administration of China have approved the foreign language versions of the following 60 national standards in foreign language version.
关键词 national standards administration market regulation China foreign language versions national standardization administration
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Newly Approved National Standards of P.R.China(No.1,2026)
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《China Standardization》 2026年第2期I0032-I0033,共2页
State Administration for Market Regulation and National Standardization Administration of China have approved the following 14 national guiding technical docoments for standardization.
关键词 Peoples Republic China national standards National Standardization Administration China State Administration Market Regulation guiding technical documents STANDARDIZATION guiding technical docoments
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Newly Approved National Standards of P.R.China(No.8,2026)
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《China Standardization》 2026年第2期I0066-I0069,共4页
State Administration for Market Regulation and National Standardization Administration of China have approved the following 85 national standards in foreign language version.
关键词 standardization administration national standards China market regulation standardizationadministration
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Newly Approved National Standards of P.R.China(No.3,2026)
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《China Standardization》 2026年第2期I0034-I0037,共4页
State Administration for Market Regulation and National Standardization Administration of China have approved the following 80 national standards in foreign language version.
关键词 standardization administration national standards China market regulation standardizationadministration
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Newly Approved National Standards of P.R.China(No.38,2025)
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《China Standardization》 2026年第2期I0002-I0027,共26页
State Administration for Market Regulation and National Standardization Administration of China have approved the following 360 voluntary national standards as well as 9 voluntary national standards with amendment.
关键词 standardization administration national standards voluntary standards China APPROVAL voluntary national standards
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Newly Approved National Standards of P.R.China(No.4,2026)
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《China Standardization》 2026年第2期I0038-I0061,共24页
State Administration for Market Regulation and National Standardization Administration of China have approved the following 354 voluntary national standards as well as 7 voluntary national standards with amendment.
关键词 standardization administration national standards voluntary standards China APPROVAL voluntary national standards
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Newly Approved National Standards of P.R.China(No.39,2025)
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《China Standardization》 2026年第2期I0028-I0031,共4页
State Administration for Market Regulation and National Standardization Administration of China have approved the following 46 mandatory national standards as well as 2 mandatory national standards with amendment.
关键词 standardization administration national standards China market regulation mandatory national standards standardizationadministration
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Newly Approved National Standards of P.R.China(No.33,2025)
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《China Standardization》 2026年第1期I0061-I0075,共15页
State Administration for Market Regulation and National Standardization Administration of China have approved the following 261 voluntary national standards.
关键词 standardization administration national standards voluntary standards China
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Newly Approved National Standards of P.R.China(No.7,2026)
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《China Standardization》 2026年第2期I0064-I0065,共2页
State Administration for Market Regulation and National Standardization Administration of China have approved the following 25 mandatory national standards as well as 4 mandatory national standards with amendment.
关键词 standardization administration national standards China market regulation mandatory national standards standardizationadministration
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Newly Approved National Standards of P.R.China(No.35,2025)
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《China Standardization》 2026年第1期I0076-I0082,共7页
State Administration for Market Regulation and National Standardization Administration of China have approved the following 76 national standards as guiding technical docoments.
关键词 standardization administration national standards technical documents China guiding technical docoments
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