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2P3FL:A Novel Approach for Privacy Preserving in Financial Sectors Using Flower Federated Learning
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作者 Sandeep Dasari Rajesh Kaluri 《Computer Modeling in Engineering & Sciences》 SCIE EI 2024年第8期2035-2051,共17页
The increasing data pool in finance sectors forces machine learning(ML)to step into new complications.Banking data has significant financial implications and is confidential.Combining users data from several organizat... The increasing data pool in finance sectors forces machine learning(ML)to step into new complications.Banking data has significant financial implications and is confidential.Combining users data from several organizations for various banking services may result in various intrusions and privacy leakages.As a result,this study employs federated learning(FL)using a flower paradigm to preserve each organization’s privacy while collaborating to build a robust shared global model.However,diverse data distributions in the collaborative training process might result in inadequate model learning and a lack of privacy.To address this issue,the present paper proposes the imple-mentation of Federated Averaging(FedAvg)and Federated Proximal(FedProx)methods in the flower framework,which take advantage of the data locality while training and guaranteeing global convergence.Resultantly improves the privacy of the local models.This analysis used the credit card and Canadian Institute for Cybersecurity Intrusion Detection Evaluation(CICIDS)datasets.Precision,recall,and accuracy as performance indicators to show the efficacy of the proposed strategy using FedAvg and FedProx.The experimental findings suggest that the proposed approach helps to safely use banking data from diverse sources to enhance customer banking services by obtaining accuracy of 99.55%and 83.72%for FedAvg and 99.57%,and 84.63%for FedProx. 展开更多
关键词 Federated learning FedAvg FedProx flower framework privacy preservation financial sectors
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A Multi-Token Sector Antenna Neighbor Discovery Protocol for Directional Ad Hoc Networks
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作者 Zhang Hang Li Bo +2 位作者 Yan Zhongjiang Yang Mao Li Xinru 《China Communications》 SCIE CSCD 2024年第7期149-168,共20页
In this paper,we propose a Multi-token Sector Antenna Neighbor Discovery(M-SAND)protocol to enhance the efficiency of neighbor discovery in asynchronous directional ad hoc networks.The central concept of our work invo... In this paper,we propose a Multi-token Sector Antenna Neighbor Discovery(M-SAND)protocol to enhance the efficiency of neighbor discovery in asynchronous directional ad hoc networks.The central concept of our work involves maintaining multiple tokens across the network.To prevent mutual interference among multi-token holders,we introduce the time and space non-interference theorems.Furthermore,we propose a master-slave strategy between tokens.When the master token holder(MTH)performs the neighbor discovery,it decides which 1-hop neighbor is the next MTH and which 2-hop neighbors can be the new slave token holders(STHs).Using this approach,the MTH and multiple STHs can simultaneously discover their neighbors without causing interference with each other.Building on this foundation,we provide a comprehensive procedure for the M-SAND protocol.We also conduct theoretical analyses on the maximum number of STHs and the lower bound of multi-token generation probability.Finally,simulation results demonstrate the time efficiency of the M-SAND protocol.When compared to the QSAND protocol,which uses only one token,the total neighbor discovery time is reduced by 28% when 6beams and 112 nodes are employed. 展开更多
关键词 multi-token neighbor discovery SAND protocol sector antenna ad hoc network
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Impacts of forest plantation programs on sectoral CO_(2) emissions regionally in New Zealand
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作者 Saeed Solaymani Andrew Dunningham 《Journal of Forestry Research》 SCIE EI CAS CSCD 2024年第6期13-28,共16页
Investing in projects that support environmental benefits,such as tree harvesting,has the potential to reduce air pollution levels in the atmosphere in the future.However,this kind of investment may increase the curre... Investing in projects that support environmental benefits,such as tree harvesting,has the potential to reduce air pollution levels in the atmosphere in the future.However,this kind of investment may increase the current level of emissions.Therefore,it is necessary to estimate how much the policy affects the current level of CO_(2) emissions.This makes sure the policy doesn’t increase the level of CO_(2) emis-sions.This study aims to analyze the effect of the One Bil-lion Trees program on CO_(2) emissions in New Zealand by employing the 2020 input–output table analysis.This inves-tigation examines the direct and indirect effects of policy on both the demand and supply sides across six regions of New Zealand.The results of this study for the first year of plantation suggest that the policy increases the level of CO_(2) emissions in all regions,especially in the Waikato region.The direct and indirect impact of the policy leads to 64 kt of CO_(2) emissions on the demand side and 270 kt of CO_(2) emis-sions on the supply side.These lead to 0.19 and 0.74%of total CO_(2) emissions being attributed to investment shocks.Continuing the policy is recommended,as it has a low effect on CO_(2) emissions.However,it is crucial to prioritize the use of low-carbon machinery that uses fossil fuels during the plantation process. 展开更多
关键词 Regional input–output analysis Forest investment program sectoral CO_(2) emissions Environmental policies Supply-side policy Demand-side policy
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An Investigation into Green Total Factor Productivity in China's Carbon-Intensive Sectors and Its Influencing Factors
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作者 Pu Lijuan Zhu Shuaihui 《Contemporary Social Sciences》 2024年第3期64-76,共13页
This paper uses an SBM-GML index model to assess Green Total Factor Productivity(GTFP)in China's carbon-intensive sectors and conducts an empirical investigation into which factors influence GTFP in these sectors.... This paper uses an SBM-GML index model to assess Green Total Factor Productivity(GTFP)in China's carbon-intensive sectors and conducts an empirical investigation into which factors influence GTFP in these sectors.The GTFP in the carbon-intensive sectors experienced a decline between 2006 and 2011,followed by an upward trend beginning in 2012.Technological progress was the primary driver of GTFP growth,while business size was also a notable contributor.Irrational energy structures negatively influenced the high-quality development of the carbon-intensive sectors,and environmental regulation and foreign direct investment(FDI)have not yet significantly impacted GTFP.Based on these findings,this paper suggests that the carbon-intensive sectors should expedite their green transitions by focusing on system improvement,technological innovations,energy revolutions,and high-level opening up. 展开更多
关键词 carbon-intensive sectors GTFP SBM-GML index model
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Carbon Footprint in Waste Sector of Hydropower Plant: A Case Study of Nam Theun 2 Hydropower Plant
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作者 Souttiphong Keovongsa Keophousone Phonhalath Sengthavy Phommixay 《American Journal of Climate Change》 2024年第2期209-229,共21页
While hydropower is generally considered a clean energy source, it is important to recognize that their waste can still contribute to greenhouse gas emissions (GHG). The purpose of this study is to assess the carbon f... While hydropower is generally considered a clean energy source, it is important to recognize that their waste can still contribute to greenhouse gas emissions (GHG). The purpose of this study is to assess the carbon footprint associated with the waste sector throughout the operational phase of the Nam Theun 2 hydropower plant in Laos. Understanding the environmental impact of the waste sector is crucial for ensuring the plant’s sustainability. This study utilizes the theoretical estimation method recommended in the 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories, as well as the Requirements for Specification with guidance at the organization level for quantification and reporting of GHG emissions and removals. We emphasize the significance of implementing sustainable waste management practices to reduce GHG emissions and minimize the environmental impact of hydropower operations. By conducting a comprehensive analysis, this paper also provides insights into the environmental implications of waste management in hydropower plants and identifies strategies to mitigate the carbon footprint in the waste sector. The findings contribute to a better understanding of the environmental sustainability of hydropower plants and provide valuable guidance for policymakers, energy producers, and environmental practitioners involved in hydropower plant design and operation. 展开更多
关键词 Waste sector Carbon Footprint Climate Change Hydropower Plant
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An Assessment of Procurement Risks Management Systems in the Public Sector
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作者 Atoapem Frimpong Barimah Joyce-Jael Amoafoa Mensah 《Chinese Business Review》 2024年第2期76-86,共11页
Risk management in public procurement is a critical aspect that needs to be addressed in the public sector.Several studies have been conducted to understand the challenges and factors influencing risk management in pu... Risk management in public procurement is a critical aspect that needs to be addressed in the public sector.Several studies have been conducted to understand the challenges and factors influencing risk management in public procurement.These studies have explored the importance of risk management principles,the role of political influence,and the need for effective risk assessment and anticipation.The research has also highlighted the need for specific risk management mechanisms and tools to be implemented in public procurement processes.Risk management reforms in the public sector are essential but often circumvented due to assorted reasons,such as political influence and the emergence of new risks.The research investigation employs a quantitative research design.A total of 380 questionnaires were recovered from respondents.The study showed that the public sector has a procurement risk management system that is effective,but there may be some areas for improvement in the prequalification process,onboarding process,and support provided to newly onboarded suppliers.Additionally,the public sector used some strategies to mitigate and control contract risks during the procurement process,but there were some areas for improvement in the review and lessons learned process,risk mitigation measures,contract monitoring and performance evaluation mechanisms,and communication and documentation process.Finally,the results suggest that there were constraints placed on the risk management strategies currently utilized by professionals working in the public sector.These constraints include insufficient support and buy-in from senior management and stakeholders,bureaucratic or administrative hurdles,inadequate policies and regulations,insufficient training and skill development opportunities,and insufficient resources.The study highlights the significance of tackling risk management in the realm of public procurement and offers valuable perspectives on avenues for enhancement,obstacles encountered by practitioners,and the necessity of thorough evaluation and revisions.Through the adoption of the suggestions originating from this study,governmental entities can improve their procurement risk management frameworks and guarantee improved adherence to risk management principles. 展开更多
关键词 public sector public procurement SUPPLIERS risk management STRATEGIES
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The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector
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作者 Moawiah Awad Alghizzawi Rosnia Masruki 《Journal of Modern Accounting and Auditing》 2024年第2期40-48,共9页
Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation ... Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan. 展开更多
关键词 public sector accrual accounting adoption information technology JORDAN
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An Assessment on the Impact of Technological Addiction on Workplace Productivity: Case of the Public Sector in Zimbabwe
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作者 Nelson Matanana Prosper Tafadzwa Denhere +3 位作者 David Chibhoyi Allen Mutumwa Sithole Morgen Noah Ariel Mutongoreni 《World Journal of Engineering and Technology》 2024年第3期635-650,共16页
With the increasing integration of technology in modern workplaces, concerns have emerged regarding the addictive nature of technology and its potential consequences on employee productivity. This research aims to inv... With the increasing integration of technology in modern workplaces, concerns have emerged regarding the addictive nature of technology and its potential consequences on employee productivity. This research aims to investigate the impact of technological addiction on workplace productivity within the public sector of Zimbabwe. The study employed a mixed-methods approach, combining surveys, interviews, and a case study analysis, to examine the prevalence and effects of technological addiction in affecting productivity in the public sector of Zimbabwe. The findings indicate that excessive use of social media, and other digital distractions is a growing concern in the public sector, leading to decreased focus, missed deadlines, and strained teamwork. Factors such as unrestricted internet access, lack of clear usage policies, and inadequate self-regulation contribute to the problem The research outcomes also highlight the need for awareness and interventions to address social media addiction in the workplace, promote healthier technology use, and uphold productivity and employee well-being. 展开更多
关键词 Technology Addiction Workplace Productivity TECHNOLOGY Public sector Zimbabwe
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Evolution of Handicraft Industries in the Textile Sector in Saudi Arabia: A Comprehensive Analysis of Trends and Innovations
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作者 Mona A. Alfawaz 《Journal of Textile Science and Technology》 2024年第3期82-100,共19页
This review explores the evolution of the textile handicraft industry in Saudi Arabia, emphasizing its cultural and economic significance. The study highlights the transition from traditional practices to modern innov... This review explores the evolution of the textile handicraft industry in Saudi Arabia, emphasizing its cultural and economic significance. The study highlights the transition from traditional practices to modern innovations and examines the impact of globalization and technological advancements on the industry. Key innovations are discussed, demonstrating their role in enhancing textile production while preserving cultural heritage. Major challenges, such as competition from industrial textiles and the need for sustainable practices, are identified. Opportunities for growth are explored, including leveraging tourism and international markets to promote Saudi handicrafts. The social and cultural impacts of the sector are underscored, particularly in sustaining community traditions and providing economic opportunities for artisans. Strategic recommendations for supporting and advancing the industry are offered, ensuring its continued relevance and sustainability in a rapidly changing global market. This analysis provides a robust framework for understanding the current state and future potential of Saudi Arabia’s textile handicraft industry. 展开更多
关键词 Handicraft Industries Textile sector Saudi Arabia Cultural Heritage Traditional Crafts Modern Technology Sustainability Global Market Innovation Artisanal Products
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Bangladeshi textile and garment sectors defied the global disasters and continued growth
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《China Textile》 2024年第2期20-21,共2页
Bangladeshi textile and garment sectors defied the global challenges over the last five years and continued to grow although the growth momentum was not so strong before the COVID-19 pandemic.Before the start of the p... Bangladeshi textile and garment sectors defied the global challenges over the last five years and continued to grow although the growth momentum was not so strong before the COVID-19 pandemic.Before the start of the pandemic,both the textile and garment sectors were growing at a higher rate because of rising demand from the international clothing retailers and brands because of two main reasons including the trade war between USA and China and competitive prices of locally made garment. 展开更多
关键词 continued GARMENT sector
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Artificial Intelligence Based on Resilient Leadership in the Health Sector-A Secondary Publication
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作者 Elaine Bastidas Tapia 《Proceedings of Business and Economic Studies》 2024年第2期222-233,共12页
At present,it is impossible to deny the existence of artificial intelligence in various areas of social life,understood as the simulation of expert human intelligence from computer processes that involve learning,reas... At present,it is impossible to deny the existence of artificial intelligence in various areas of social life,understood as the simulation of expert human intelligence from computer processes that involve learning,reasoning,and self-correction,its benefits to the medical field,in particular,are innumerable,but their incorporation into health systems has been gradual for many reasons.According to the above,this research analyzed artificial intelligence based on resilient leadership in the health sector,for which qualitative research was carried out with a documentary-bibliographic design with printed and electronic documentary sources with theoretical contributions fromÁvila,Mayer,and Quesada[1],Morgan[2],Villa[3],and Finol[4],among others.It is highlighted that resilient leadership has become a strategic factor in all organizations,since times of uncertainty and changes lead institutions to properly manage the incorporation of technologies specifically AI,achieving in this way that the centers and professionals in the field of health assume the needs of the contexts and the innovations of the same.It is concluded that resilient leadership will allow artificial intelligence in the health sector to generate higher levels of learning and adaptability to the transformations that are necessary,whose resistance would make its application difficult and in the long run it will leave behind professionals who refuse to assume the contributions of these innovative techniques in medical practice. 展开更多
关键词 Artificial intelligence Resilient leadership Health sector
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China’s Service Sector and the 14thFYP: Trends, Breakthroughs andPolicy Outlook 被引量:1
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作者 Xia Jiechang 《China Economist》 2020年第6期39-51,共13页
China’s service sector has developed a lot in the 13th Five-Year Plan period,and is positioned to upgrade on all fronts in the new era. In the 14th Five-Year Plan period,China’s service sector boasts huge potentials... China’s service sector has developed a lot in the 13th Five-Year Plan period,and is positioned to upgrade on all fronts in the new era. In the 14th Five-Year Plan period,China’s service sector boasts huge potentials and is expected to maintain steady growth. By2025, the service sector is expected to account for 59.05% of total value added, 54.96% ofemployment, 60.51% of fixed asset investment, and 50.04% of consumption. Service laborproductivity will rise from 143,400 yuan/person in 2019 to 178,400 yuan/person by 2025.It can thus be concluded that in the 14th Five-Year Plan period, China’s service sectorwill play a dominant role in the economy and head toward higher quality development. Toachieve this goal, we must allow for the decisive role of the market and the fundamentalrole of the government, and open up new prospects in development of the service sector withrespect to digilitalization, platform-based operations, smart technology, integration, andstandardization. 展开更多
关键词 service sector upgrade digital service sector high-quality service sector development market-based mechanisms policy approach
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基于Sector/Sphere的气相色谱质谱联用多样本并行对齐算法 被引量:3
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作者 杨辉华 任洪军 +4 位作者 李灵巧 段礼新 郭拓 杜玲玲 漆小泉 《计算机应用》 CSCD 北大核心 2013年第1期215-218,共4页
针对气相色谱质谱联用(GC-MS)数据处理过程复杂且计算量大、处理时间过长而严重拖延实验进度的问题,以多样本保留时间对齐为例,设计了基于分布式平台Sector/Sphere的GC-MS数据处理并行框架,实现了多样本并行对齐算法。首先分布式计算所... 针对气相色谱质谱联用(GC-MS)数据处理过程复杂且计算量大、处理时间过长而严重拖延实验进度的问题,以多样本保留时间对齐为例,设计了基于分布式平台Sector/Sphere的GC-MS数据处理并行框架,实现了多样本并行对齐算法。首先分布式计算所有样本的相似度矩阵;然后依据层次聚类原理将原样本集划分为小样本集,分布式对齐各小样本集内部的样本;最后以各小样本集的平均样本作为对齐依据合并各样本集的对齐结果。实验结果表明:多样本并行对齐算法的错误率为2.9%,由4台PC组成的集群处理大量样本时,最高加速比达到3.29;能够在保证较高正确率的前提下提升计算速度,解决处理时间过长的问题。 展开更多
关键词 sector Sphere平台 分布式计算 并行框架 多样本对齐
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Rattan sector in Hainan Island,China:a case study 被引量:4
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作者 李荣生 尹光天 +1 位作者 杨锦昌 邹文涛 《Journal of Forestry Research》 SCIE CAS CSCD 2007年第2期153-156,共4页
Hainan Island is the biggest supplier of domestic rattan canes in China and is considered the best area to develop rattan plantation in large-scale. This paper discusses the rattan production in Hainan Island on the b... Hainan Island is the biggest supplier of domestic rattan canes in China and is considered the best area to develop rattan plantation in large-scale. This paper discusses the rattan production in Hainan Island on the basis of comprehensively collected information on rattan through interviewing with farmers, middle man, manufacture and official, on-site observation and literatures. The stock of available rattan is more than 25×106kg, but the real production annually is 4×105 kg. The area of rattan plantation established during 2000-2005 was about 10000 hm2, however, they don not produce yet. Four indigenous rattan species (C. Simplicifolius, C. Faberii, C. Tetradactylus, D. margaritae ) and three kinds of exotic canes are mainly utilized in Hainan island. Large quality of canes is treated as timber regulated by government, tax should be paid and a license should be applied from the government if canes are transport out of Hainan Island. The production-to-consumption flow of rattan in Hainan Island was drawn out based on the investigation. Constraints and advantages of the rattan sector in Hainan are identified and recommendations are proposed finally. 展开更多
关键词 Rattan sector Hainan Island Production-to-consumption
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Tourism sectorization opportunity spectrum model and space partition of tourism urbanization area:a case of the Mayangxi ecotourism area,Fujian province,China 被引量:4
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作者 TAO Hui LIU Jia-ming +1 位作者 DENG Yu DU Ao 《Journal of Mountain Science》 SCIE CSCD 2017年第3期595-608,共14页
Nowadays, tourism has become an increasingly significant driving force of modern urbanization in China. However, it has caused varieties of problems, such as resource unreasonable utilization, society unfair play, and... Nowadays, tourism has become an increasingly significant driving force of modern urbanization in China. However, it has caused varieties of problems, such as resource unreasonable utilization, society unfair play, and environment pollution, etc. Thus, the establishment of an efficient and sustainable space partition model for tourism urbanization, from the geographical perspective, is highly necessary and urgent. Herein, a new evaluation model of tourist town space, referred to as Tourism Sectorization Opportunity Spectrum(TSOS), is established on the relationships between productionliving-ecology spaces. TSOS is a kind of quantitative evaluation model involving such factors as urban living area, ecological conservation area and the tourism industry. Furthermore, the analysis of quantitative production-living-ecology spatial overlap has been utilized for space division in a tourism urbanization area. This paper, using both the TSOS model and GIS technology, analyzes the spatial restructure of the Mayangxi ecotourism area. Theresult demonstrates that tourism industrial space takes the Shanchong Village as a core which shows a pattern of local regional agglomeration and a fuzzy edge extending along the entire Mayangxi River. The urban living area should be consolidated in the Shili village with the supporting facilities and living space for tourism. In addition, Tianzhu Mountain forest park should be the key environmental protection area. The case study on the Mayangxi ecotourism area verifies that the TSOS model has strong operability. Therefore, TSOS model provides a scientific foundation for the space reconstruction of new urbanization area, and an effective tool for optimizing the space partition of a tourism urbanization area. 展开更多
关键词 Tourism urbanization sectorization Space reconstruction Tourism sectorization Opportunity spectrum Mayangxi ecotourism area
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China’s Service Sector towards 2035:Outlook,Strategic Position and Policy Advice 被引量:17
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作者 Xia Jiechang Xu Ziyan 《China Economist》 2021年第1期58-75,共18页
China is setting out on a new journey of building a modern socialist country in all respects after achieving moderate prosperity.Modern services are an important part of China’s economy,underpinning China’s developm... China is setting out on a new journey of building a modern socialist country in all respects after achieving moderate prosperity.Modern services are an important part of China’s economy,underpinning China’s development towards a great modern socialist country.Globalization,industrial development,urbanization,innovation and income growth will drive China’s service sector development.By 2035,the service sector will account for 60.98%and 59.12%of total value-added and employment,respectively,and labor productivity in the service sector will rise from 145,500 yuan/person in 2019 to 282,300 yuan/person.The Fifth Plenum of the 19th CPC Central Committee called for“basically achieving the vision of socialist modernization by 2035.”According to the CPC Central Committee’s overall arrangements for the 2035 vision,we must identify a clear strategic position and tasks for the development of modern services as a key element of the modern industrial system,enhance service sector competitiveness,and achieve service sector modernization.To achieve this strategic goal,we must promote digitalized,intelligent,platform-based,standardized,and quality-oriented service sector development.We must give play to the decisive role of the market and the macro-regulatory role of the government in spurring service innovation,industry integration and clustering,and service sector reform and openness. 展开更多
关键词 service sector trends service sector modernization competitive service-based economy implementation strategy
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Power-Effective in the Cell Sectorization Using Wide-Beam and Narrow-Beam for Multi-hop Relay Network 被引量:1
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作者 仇润鹤 周立峰 金彦龄 《Journal of Donghua University(English Edition)》 EI CAS 2011年第1期100-103,共4页
Multi-hop relay is a significant topic in the wireless communication and it is provisioned in the 802.16j standards.At present,the major research on multi-hop relay is focused on the capacity,coverage,coordination,thr... Multi-hop relay is a significant topic in the wireless communication and it is provisioned in the 802.16j standards.At present,the major research on multi-hop relay is focused on the capacity,coverage,coordination,throughput,etc.But in this paper,a new concept about power-effective was discussed.Then,two power-effective coverage extension methods using two sectorized cellular approaches were introduced,i.e.,the widebeam three sector cell(WBTC) and the narrow-beam three sector cell(NBTC).Under such topologies,the consumption of power and optimal numbers of base stations(BSs) and relay stations(RSs) with respect to various user traffic densities were investigated.Finally,it is found that the performance of WBTC is better than NBTC. 展开更多
关键词 MULTI-HOP power-effective wide-beam three sector cell(WBTC) narrow-beam three sector cell(NBTC)
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Application of International Public Sector Accounting Standards in Vietnam in Current Conditions 被引量:1
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作者 Mai Thi Hoang Minh 《Journal of Modern Accounting and Auditing》 2014年第4期404-413,共10页
The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central t... The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections: (1) what are international public sector accounting standards? (2) accounting entities of the public sector; (3) the limitations of current public sector accounting in Vietnam; (4) financial information to meet the requirements of state management and to comply with international practices; (5) the advantages of applying international public sector accounting standards in Vietnam; (6) the difficulties and challenges of applying international public sector accounting standards in Vietnam; (7) learning experiences from other countries; and (8) conclusion. 展开更多
关键词 public sector INTERNATIONAL public sector accounting standards ACCOUNTING state budget governmentalorganizations
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Tasks and Priorities for Comprehensively Deepening Reform of China’s State Sector of Economy 被引量:1
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作者 黄群慧 《China Economist》 2015年第6期4-14,共11页
The Third Plenary Session of the 18th CPC Central Committee ushered in a new chapter of China's comprehensive deepening of reform. The basic objective of comprehensively deepening reform of the state sector of econom... The Third Plenary Session of the 18th CPC Central Committee ushered in a new chapter of China's comprehensive deepening of reform. The basic objective of comprehensively deepening reform of the state sector of economy in the new chapter is to fully integrate this sector with a sophisticated market economic system with the market playing the decisive role in resource allocation. In order to achieve this objective, China is confronted with the four major priorities of adjusting the functions and layout of the state sector of economy according to national mandates, expediting the mixed ownership reform, creating a classified and multi- tiered new system for the administration of the sector, and developing a modern corporate system for SOEs to ensure an efficient micro-level governance mechanism for the sector. (1) The functions of the different types of SOEs should be accurately defined and SOEs should be divided into the three types of public policy SOEs, functional SOEs, and commercial SOEs. This classification forms the premises for reforming the state sector of economy. Based on the functions of the three types of SOEs, the directions and emphases for strategic adjustment should differ as well. (2) The mixed ownership reform should adhere to the methodological principles of combining top-down and bottom-up approaches, implementing pilot programs, and promoting coordinated progress. Practical implementation should ensure fair and standard reform procedures, reform programs consistent with laws and regulations, open and fair equity transfers, as well as fair and transparent internal distributions. The mixed ownership reform of SOEs should introduce the employee stock ownership system and adhere to the principles of compatible incentives, shared growth, and long-term development. Monopolistic sectors should be transformed into competitive market structures to create conditions for the implementation of mixed ownership for SOEs. (3) The new system for the administration of the state sector of economy should comprise three hierarchies: the Commission for the Administration of State Economy at the top level, state capital operation companies or state capital investment companies at the intermediate level and general for-profit enterprises at the bottom level, which administer public policy, functional SOEs, and commercial SOEs respectively. (4) Under the new system for the administration of the state sector of economy characterized by the three hierarchies and categories, the key for perfecting the modern corporate system of SOEs is to establish a differentiated, classified governance mechanism, i.e., different corporate governance mechanisms should be created for SOEs of different functions and roles. 展开更多
关键词 state sector of economy comprehensively deepening reform classification offunctions strategic adjustment mixed ownership reform administrative system for the statesector of economy classified governance
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Sectoral Features of the Tenir-Too Mountains
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作者 Talantbek Matikeev Zuvaida Sherbaeva +3 位作者 Baisal Satybaldiev Aktilek Atashbaev Umida Isakova Zhypargul Abdullaeva 《Journal of Geoscience and Environment Protection》 2021年第1期68-74,共7页
For the first time, the separating issues of the Tenir-Too mountains into sectors in contrast to the accepted schemes of physical geography as a province and sub-province were discussed. Since the term province is mor... For the first time, the separating issues of the Tenir-Too mountains into sectors in contrast to the accepted schemes of physical geography as a province and sub-province were discussed. Since the term province is more acceptable in political science than in physical geography, the main factors in the process of sector formation were determined. The purpose of this article is not only to describe the high altitudes of the Tenir-Too mountains, but theoretically substantiate their formation, ecological and genetic features, and distribution patterns. Until today the Tenir-Too mountain area is not divided into sectors and subsectors with significant changes to the stencil scheme, which has been used to date in the physical geographical zoning. Research methods in this work are based on the recent study materials collected from meteorological stations of Tenir-Too region. Hypsometric and topographic maps were used to identify high altitude ranges, and climatic factors were separated by zones. Plant species and genus divisions were identified. In some areas of the Tenir-Too the range of altitudes along the routes was studied. 展开更多
关键词 “Zone Set” sector Subsector Exposure Side Mountains Climatic Adaptation Homogeneous Area Adjacent Area Double Zonation ARID Humid
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