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Performance and Safety Improvement of Induction Motors based on Testing and Evaluation Standards
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作者 Nkosinathi S.Khumalo Ntombizotwa P.Memane Udochukwu B.Akuru 《CES Transactions on Electrical Machines and Systems》 EI CSCD 2024年第3期310-318,共9页
The induction motor,which converts electrical energy into mechanical energy,has been recognized as the cornerstone of industrialization.The rotor of an induction motor can be either a squirrel cage rotor or a wound-ty... The induction motor,which converts electrical energy into mechanical energy,has been recognized as the cornerstone of industrialization.The rotor of an induction motor can be either a squirrel cage rotor or a wound-type rotor,both existing as magnetless topologies.Three-phase squirrel cage induction motors are frequently utilized in industrial drives because they are dependable,have high starting torque,are selfstarting and affordable.Single-phase induction motors,on the other hand,are commonly used for small loads such as domestic appliances in form of modest fans,pumps and electric power tools.In South Africa,there have been reports of fires and explosions resulting in live and property loss because of induction motors that have not been thoroughly tested or are incorrectly labelled in terms of ratings,electrical safety and performance.The goal of this study is targeted at preventing end-user injuries and failures caused by non-compliant induction motors,by evaluating locally manufactured/imported induction motors based on tests and evaluation from standards(IEC and SANS).The study is conducted using experimental procedures at the Explosion Prevention Technology and Rotating Machines(EPT and RM)laboratory,South African Bureau of Standards(SABS),South Africa.The main finding from the study shows differences in the nameplate characteristics of various induction motors which could have detrimental effects such as production and operational downtime in their end-use industries,at later stages. 展开更多
关键词 COMPLIANCE Induction motors International Electro-Technical standards(IEC) NAMEPLATE Experimental tests South African National standards(SANS)
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Localized Application of Chinese Standards in Jakarta-Bandung HSR Project
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作者 WANG Yanchen WANG Shujie SHEN Meiying(Translated) 《Chinese Railways》 2024年第1期13-22,共10页
Jakarta-Bandung HSR in Indonesia is the first“go global”project of China's high speed railway with a whole system,all elements and a whole industry chain,as well as the first overseas project adopting a complete... Jakarta-Bandung HSR in Indonesia is the first“go global”project of China's high speed railway with a whole system,all elements and a whole industry chain,as well as the first overseas project adopting a complete set of Chinese standards.This paper sorts out the differences between relevant standards in China and Indonesia,including those in concrete raw materials,rebar standards and other main material standards,and those in external interface standards,train operation direction requirements,project approval requirements,special acceptance requirements,etc.,and summarizes the realization methods and specific achievements of localized application of Chinese standards during the implementation of Jakarta-Bandung HSR Project,to provide reference for localized application of Chinese standards in overseas projects in the future. 展开更多
关键词 Jakarta-Bandung HSR Chinese standards localized application Indonesian standards overseas projects
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Effect of building energy efficiency standards on carbon emission efficiency in commercial buildings
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作者 Xia Wang Qi Ye +1 位作者 Yan Du Mao Zhou 《Chinese Journal of Population,Resources and Environment》 2024年第3期250-257,共8页
The building sector plays a crucial role in the worldwide shift toward achieving net-zero emissions.Building energy efficiency standards(BEESs)are highly effective policies for reducing carbon emissions.Therefore,expl... The building sector plays a crucial role in the worldwide shift toward achieving net-zero emissions.Building energy efficiency standards(BEESs)are highly effective policies for reducing carbon emissions.Therefore,exploring the provincial variations in carbon emission efficiency(CEE)in the building sector and identifying the effect of BEESs on CEE is crucial.This study focuses on commercial buildings in China and applies a difference in differences model to evaluate the impact of BEESs on the CEE of commercial buildings.The slacks-based measure–data envelopment analysis model is employed to assess the CEE of commercial buildings in 30 Chinese provinces from 2000 to 2019.Furthermore,heterogeneous tests are used to explore how climate characteristics and economic conditions affect the efficiency of BEESs.The results indicate that BEESs positively influence the CEE of commercial buildings.Specifically,a 1%increase in the intensity of BEESs causes a 0.1484%increase in the CEE of commercial buildings.Moreover,the impact of BEESs is particularly pronounced in the southern and western provinces.This study provides valuable scientific evidence for governments to enhance BEESs implementation. 展开更多
关键词 Commercial buildings Carbon emissions efficiency Building energy efficiency standards Slack-based measure–data development analysis Difference in differences
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Formulation of Work-Study Combined and Result-Oriented Integrated Curriculum Standards
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作者 Lianfang LI Chunhua DU +2 位作者 Fen YANG Yun LI Yanfei NIU 《Medicinal Plant》 2024年第3期79-83,共5页
According to the Annex Technical Regulations for Integrated Curriculum Development(Trial)in Document No.30 of the General Office of the Ministry of Human Resources and Social Security(2012),this paper studies the form... According to the Annex Technical Regulations for Integrated Curriculum Development(Trial)in Document No.30 of the General Office of the Ministry of Human Resources and Social Security(2012),this paper studies the formulation of the curriculum standards for the integration of Chinese medicinal materials production.We focus on the formulation ideas of the curriculum standards for the integration of Chinese medicinal materials production,the formulation process of the curriculum standards for the integration of Chinese medicinal materials production,including the description of typical work tasks,the determination of curriculum objectives,the analysis of study content,the description of referential study tasks,teaching implementation suggestions,assessment and evaluation suggestions,which can provide a reference for the development and research of other related integrated courses. 展开更多
关键词 Integration of WORK and STUDY WORK process Curriculum standards Production of Chinese MEDICINAL materials Typical WORK TASKS REFERENTIAL STUDY TASKS
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Professional Development of County-level Physical Education Teachers from the Perspective of the New Curriculum Standards:A Case Study of Huaiji County
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作者 Lina MA Yulin CHEN 《Meteorological and Environmental Research》 2024年第5期27-32,共6页
Using methods such as questionnaire survey and literature review,a survey was conducted on the professional development of physical education teachers in Huaiji County under the background of the new curriculum standa... Using methods such as questionnaire survey and literature review,a survey was conducted on the professional development of physical education teachers in Huaiji County under the background of the new curriculum standards.The research results found that physical education teachers in Huaiji County have a relatively good distribution structure in terms of teaching experience,age,and education level,but the gender ratio and professional title ratio need to be improved.In terms of professional competence,teachers have shown good performance in teaching implementation ability,but there is still room for improvement in teaching design ability.A certain proportion of teachers still express dissatisfaction with professional title promotion,hardware configuration satisfaction,salary and benefits,and school reward mechanisms.Based on this,this study proposes some measures to improve the professional development level of county-level physical education teachers,such as enhancing teachers teaching design and implementation abilities,strengthening the cultivation of technical action demonstration abilities,improving hardware configuration satisfaction and teaching effectiveness reflection level,strengthening guidance and support for teachers professional development,and enhancing the promotion and implementation of post employment training. 展开更多
关键词 New curriculum standards County-level physical education teachers Professional development
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Unexpected Twinning and Phase-Transition of the Indentation Standards, Their Transition Energies, and Scientific Dichotomy
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作者 Gerd Kaupp 《Journal of Applied Mathematics and Physics》 2024年第6期2119-2159,共41页
The general use of aluminium as an indentation standard for the iteration of contact heights for the determination of ISO-14577 hardness and elastic modulus is challenged because of as yet not appreciated phase-change... The general use of aluminium as an indentation standard for the iteration of contact heights for the determination of ISO-14577 hardness and elastic modulus is challenged because of as yet not appreciated phase-changes in the physical force-depth standard curve that seemed to be secured by claims from 1992. The physical and mathematical analyses with closed formulas avoid the still world-wide standardized energy-law violation by not reserving 33.33% (h2 belief) (or 20% h3/2 physical law) of the loading force and thus energy for all not depth producing events but using 100% for the depth formation is a severe violation of the energy law. The not depth producing part of the indentation work cannot be done with zero energy! Both twinning and structural phase-transition onsets and normalized phase-transition energies are now calculated without iterations but with physically correct closed arithmetic equations. These are reported for Berkovich and cubecorner indentations, including their comparison on geometric grounds and an indentation standard without mechanical twinning is proposed. Characteristic data are reported. This is the first detection of the indentation twinning of aluminium at room temperature and the mechanical twinning of fused quartz is also new. Their disqualification as indentation standards is established. Also, the again found higher load phase-transitions disqualify aluminium and fused quartz as ISO-ASTM 14577 (International Standardization Organization and American Society for Testing and Materials) standards for the contact depth “hc” iterations. The incorrect and still world-wide used black-box values for H- and Er-values (the latter are still falsely called “Young’s moduli” even though they are not directional) and all mechanical properties that depend on them. They lack relation to bulk moduli from compression experiments. Experimentally obtained and so published force vs depth parabolas always follow the linear FN = kh3/2 + Fa equation, where Fa is the axis-cut before and after the phase-transition branches (never “h2” as falsely enforced and used for H, Er and giving incorrectly calculated parameters). The regression slopes k are the precise physical hardness values, which for the first time allow for precise calculation of the mechanical qualities by indentation in relation to the geometry of the indenter tip. Exactly 20% of the applied force and thus energy is not available for the indentation depth. Only these scientific k-values must be used for AI-advises at the expense of falsely iterated indentation hardness H-values. Any incorrect H-ISO-ASTM and also the iterated Er-ISO-ASTM modulus values of technical materials in artificial intelligence will be a disaster for the daily safety. The AI must be told that these are unscientific and must therefore be replaced by physical data. Iterated data (3 and 8 free parameters!) cannot be transformed into physical data. One has to start with real experimental loading curves and an absolute ZerodurR standard that must be calibrated with standard force and standard length to create absolute indentation results. . 展开更多
关键词 Aluminium Fused Quartz Copper TWINNING Structural Phase-Transitions Undue Indentation standards Data Manipulation ZerodurR Absolute Hardness
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Preliminary Study on Overseas Applicability of Chinese Architectural Design Standards:Taking China-Aided Construction Projects in Asia Since the Belt and Road Initiative as Examples
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作者 Wei Chang Yifan Gao +1 位作者 Xiaofeng Guo Yingjie Zhu 《Journal of Architectural Research and Development》 2024年第3期1-7,共7页
This research takes China-aided construction projects in Asia since the Belt and Road Initiative as examples to explore the applicability of Chinese architectural design standards in other Asian countries.So far,the s... This research takes China-aided construction projects in Asia since the Belt and Road Initiative as examples to explore the applicability of Chinese architectural design standards in other Asian countries.So far,the standards demonstrated the highest applicability in South Asia is the best followed by Southeast Asia.Chinese architectural design standards for educational buildings showed the highest applicability,followed by office,medical,and sports buildings.This study puts forward some strategies to improve the applicability of Chinese architectural design standards.These strategies include integrating regionalism and local cultural traditions,optimizing energy efficiency,and aligning designs with local usage habits.This study serves as a reference for similar projects in the future. 展开更多
关键词 Chinese building design standards Overseas applicability China-aided construction Belt and Road Initiative
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The effect of high-fidelity simulation in medical nursing based on the healthcare simulation standards of best practice
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作者 Yu Chen Pei-Ying Wang +6 位作者 Jun-Qiao Wang Li-Qun Chen Shou-Mei Jia Min-Min Lu Bo-Qin Xie Ling-Ying Cai Xiao Chen 《Nursing Communications》 2024年第20期1-5,共5页
Background:High-fidelity simulation has been demonstrated to make great progress in learning.However,there is still ongoing exploration on how to fully harness the advantages of this teaching method and enhance its ef... Background:High-fidelity simulation has been demonstrated to make great progress in learning.However,there is still ongoing exploration on how to fully harness the advantages of this teaching method and enhance its effectiveness.This study conducted high-fidelity simulation in medical nursing based on the Healthcare Simulation Standards of Best Practice and evaluated its effect.Methods:The study was conducted from September 2019 to June 2020.A total of 82 undergraduate nursing students from a university in Shanghai participated in the high-fidelity simulation in medical nursing.The simulation design scale,educational practices in simulation scale,and students’satisfaction and self-confidence were used to evaluate the effect.Results:The mean score of simulation design scale was 4.06±0.63 with the mean scores of all dimensions being over 3.0.The mean score of educational practices in simulation scale was 4.14±0.56 with the mean scores of all dimensions being over 4.0.The mean scores of students’satisfaction and self-confidence were 4.07±0.72 and 3.89±0.58,respectively.Conclusion:Students reported high levels of simulation design and educational practices in simulation.They were also satisfied with learning and reported high levels of self-confidence.Some key points need to be considered so that the learning effects might be optimized. 展开更多
关键词 high-fidelity simulation health care simulation standards of best practice medical nursing
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International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) Convergence Project: Where Are They Now? 被引量:1
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作者 Aida R. Lozada 《Journal of Modern Accounting and Auditing》 2014年第10期991-1004,共14页
The convergence project between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States (US) was signed on September 18, 2002 in Norwalk, Conn... The convergence project between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States (US) was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards (IFRS) nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project. 展开更多
关键词 CONVERGENCE full International Financial Reporting standards (IFRS) little IFRS InternationalAccounting standards Board (IASB) Financial Accounting standards Board (FASB)
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Dialogue on standards:directions and difficulties of standardization discipline construction
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《China Standardization》 2024年第5期28-49,共22页
To probe into the directions and difficulties of standardization discipline construction in China,China Standardization Press organized a pertinent dialogue on July 10.During the event,Yu Xinli,President of China Asso... To probe into the directions and difficulties of standardization discipline construction in China,China Standardization Press organized a pertinent dialogue on July 10.During the event,Yu Xinli,President of China Association for Standardization,was invited as the moderator.Several standardization experts including Song Mingshun,Mai Lyubo,Qiang Yi,Cao Lili,and Huang Manxue from the China Standardization Expert Committee and renowned universities and research institutes in the country were invited as guests to give their insightful views. 展开更多
关键词 DIRECTIONS DISCIPLINE standardization
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Study on Quality Standards of Jianjin Zhuanggu Paste
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作者 Bo LIANG Sitong LIU +7 位作者 Yunshuang CAI Cheng GUO Shengzhuang WEI Guiyan LI Chunhui HUANG Qiuyan HUANG Xiaoqi HUANG Xiaolian LIANG 《Agricultural Biotechnology》 2024年第3期75-80,共6页
[Objectives]Some Chinese medicinal materials of Jianjin Zhuanggu Paste were microscopically identified,and several active ingredients were studied by thin-layer identification,which provides reference for further impr... [Objectives]Some Chinese medicinal materials of Jianjin Zhuanggu Paste were microscopically identified,and several active ingredients were studied by thin-layer identification,which provides reference for further improving the quality standards of hospital preparations.[Methods]The effective components of Jianjin Zhuanggu Paste were qualitatively identified by thin-layer chromatography(TLC).[Results]The microscopic identification of the three Chinese medicinal materials in Jianjin Zhuanggu Paste showed the microscopic characteristics of Radix Codonopsis,Radix Astragali and Radix Notoginseng.TLC identification showed that there were characteristic spots of Radix Codonopsis,Radix Astragali,Radix Rehmanniae Preparata and Radix Notoginseng in Jianjin Zhuanggu Paste.[Conclusions]This study established the quality standard research method of Jianjin Zhuanggu Paste,which further strengthens the safety standards of hospital preparations,and improves the clinical efficacy of drugs,as well as the quality standards of hospital preparations to a certain extent. 展开更多
关键词 Jianjin Zhuanggu Paste Microscopic identification Production technique Thin layer chromatography Quality standard
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Review on the Development of Cosmetic Industry from the Perspective of Group Standards
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作者 Xue Wei You Weishan +1 位作者 Wu Jianghong Su Lihong 《China Detergent & Cosmetics》 CAS 2024年第1期10-19,共10页
From the perspective of group standards, the dynamics of the cosmetic industry in the past few years were briefly reviewed and analyzed, including the number of group standards published, types of group standards, gro... From the perspective of group standards, the dynamics of the cosmetic industry in the past few years were briefly reviewed and analyzed, including the number of group standards published, types of group standards, groups, and geographical distribution of the groups. The large number of participating groups and the wide range of geographical distribution indicated that group standards could play a positive role in the sustained and positive development of cosmetic industry. The future development of cosmetic industry was also prospected。 展开更多
关键词 group standard COSMETIC INDUSTRY
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Analysis of Standards and Effects of Police Indirect Court of Human Rights——Taking“Akbay and Others v.Germany”as an Example
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作者 刘梅湘 侯慧茹 CHEN Feng 《The Journal of Human Rights》 2024年第1期202-230,共29页
The European Court of Human Rights(ECtHR)has ruled that illegal indirect entrapment must meet three criteria simultaneously.This mixed standard requires that the previous direct entrapment violates the“essentially pa... The European Court of Human Rights(ECtHR)has ruled that illegal indirect entrapment must meet three criteria simultaneously.This mixed standard requires that the previous direct entrapment violates the“essentially passive,”subsequent indirect entrapment satisfies the“reasonable foreseeability,”and police entrapment of secondary defendants to commit crimes is considered“decisive.”The legal consequences of indirect entrapment are distinguished between general indirect entrapment and illegal indirect entrapment.The basic position of the ECtHR on the consequences of illegal indirect entrapment has shifted from supporting mitigating penalties to recognizing procedural dismissal,and general indirect entrapment is considered a mitigating factor in sentencing.Against the backdrop of increasing internationalization of criminal justice standards,the above criteria and positions have strong implications for the improvement of relevant rules in China. 展开更多
关键词 indirect entrapment direct entrapment standard of legitimacy legal consequence
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Analysis of Standards Establishment for the Testing of Electrical Appliances
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作者 Xiaobin Xie 《Journal of Electronic Research and Application》 2024年第2期12-17,共6页
As science and technology continue to develop,power equipment has become an indispensable part of industrial production and daily life.Whether it is the precise automation machinery utilized on production lines or the... As science and technology continue to develop,power equipment has become an indispensable part of industrial production and daily life.Whether it is the precise automation machinery utilized on production lines or the convenient electrical appliances found in households,their functionality relies heavily on electrical technology.Nonetheless,without stringent safety and performance assurances,these devices could potentially endanger lives and property.Thus,this paper explores the development strategy for establishing a standardized system within the electrical testing service industry,aiming to ensure safety and reliability. 展开更多
关键词 Electrical testing The service industry Standard system construction
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Study on Designing Standards System Framework of Hainan National Breeding and Multiplication
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作者 陈冠铭 杨静 +2 位作者 林亚琼 汪李平 李劲松 《Agricultural Science & Technology》 CAS 2012年第7期1437-1442,共6页
A preliminary feasibility study was set up for the HNBM standard system. By introducing the set theory and basic methods of the solid geometry and adopting the Verman three-dimensional structure ideology innovatively,... A preliminary feasibility study was set up for the HNBM standard system. By introducing the set theory and basic methods of the solid geometry and adopting the Verman three-dimensional structure ideology innovatively, the standards system of Hainan National Breeding and Multiplication (HNBM) was studied with the four-dimensional structure and integration by combining with the time dimension. The four-dimensional structure standards system will be useful for guiding the construction of the HNBM standards system, carrying on the division of labor and realizing the dynamic development of the standards system. The standards set of HNBM helps to computer programming and information management. 展开更多
关键词 Hainan National Breeding and Multiplication Four-dimensional standards system ASSEMBLING Dynamic system stardards set
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Optimization on Identification Standards and Artificial Inoculation Methods In Vitro on Resistance to Chrysanthemum White Rust
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作者 祝朋芳 赵妮拉 +2 位作者 齐丹 刘娜 段玉玺 《Agricultural Science & Technology》 CAS 2011年第11期1640-1644,共5页
[Objective] This research aimed at exploring an effective way for inoculation and identification of chrysanthemum white rust under controlled conditions. [Method] By combining the observation methods with the naked ey... [Objective] This research aimed at exploring an effective way for inoculation and identification of chrysanthemum white rust under controlled conditions. [Method] By combining the observation methods with the naked eye and under optical microscope, we had established the identification standards for chrysanthemum white rust with six classifications and optimized artificial inoculation methods in vitro. [Result] The results showed that bottled cuttings identification method and petri dished leaves identification method both can be used for identification in vitro of chrysanthemum white rust, bottled cuttings identification method had shown better effects than petri dished leaves identification method, and was supposed to be best artificial inoculation and identification method in vitro. [Conclusion] This research had provided a scientific method for safe and effective researches on chrysanthemum white rust, in order to control the occurrence and diffusion of this quarantine disease. 展开更多
关键词 Chrysanthemum white rust (CWR) Puccinia horiana Henn Identification standards In vitro Microscopy test
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International Public Sector Accounting Standards (IPSAS) Implementation in the European Union (EU) Member States 被引量:2
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作者 Sabrina Bellana Julien Vandemoot 《Journal of Modern Accounting and Auditing》 2014年第3期257-269,共13页
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
关键词 International Public Sector Accounting standards (IPSAS) implementation accounting standards European member states legal adoption process
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The Differences between Chinese Accounting Standards for Business Enterprises and International Financial Reporting Standards as well as the Convergence Strategy Method 被引量:1
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作者 Chuanqi Zhang Xiang Li Gan Luo 《Proceedings of Business and Economic Studies》 2019年第5期11-14,共4页
The continuous development and progress of international economic integration has resulted in the increasing of economic and trade exchanges between various countries.In order to implement a more systematic corporate ... The continuous development and progress of international economic integration has resulted in the increasing of economic and trade exchanges between various countries.In order to implement a more systematic corporate financial supervision mechanism effectively and adapt to the needs of economic development,it is necessary to clarify corporate accounting standards and international financial reporting standards.The relationship between them are crucial to improve the transparency of financial statements and optimize management levels.This paper analyzes the differences between Chinese business accounting standards and international financial reporting standards as well as discusses the convergence process and convergence strategy methods for reference. 展开更多
关键词 CHINESE Business Accounting standards International Financial REPORTING standards(IFRS) Differences CONVERGENCE
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First Forum on China Casting Quality Standards & Overview of Revision History of China's National/Industrial Standards for Foundry Operations
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《China Foundry》 SCIE CAS 2009年第3期276-279,共4页
  Both national and local governments have been paying great attention to the work of industrial standardization with the enormous increase in international trade after China joined WTO. According to the standards r...   Both national and local governments have been paying great attention to the work of industrial standardization with the enormous increase in international trade after China joined WTO. According to the standards revising plan of Standardization Administration Committee of China (SAC),TC54 has already revised a series of national standards and industrial standards for foundry operations,and proposed some new ones. As a result,some old fashioned standards containing low-level techniques have been gradually discontinued or replaced with new versions.…… 展开更多
关键词 In First Forum on China Casting Quality standards Overview of Revision History of China’s National/Industrial standards for Foundry Operations GB
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Assessing the Application of Intemational Accounting Standards (IAS) in Jordan: Factors Explaining Non-compliance
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作者 Husni K. Al-Shattarat 《Journal of Modern Accounting and Auditing》 2016年第1期17-27,共11页
The main objective of this study is to assess the application of International Accounting Standards (IAS) in Jordan. The main purposes of this study are to: (1) present an analyzed study of the general concepts o... The main objective of this study is to assess the application of International Accounting Standards (IAS) in Jordan. The main purposes of this study are to: (1) present an analyzed study of the general concepts of IAS; (2) clarify the suitability of the IAS in Jordan and the possibility of using them as guidelines in adapting local standards; and (3) state the deficiency aspects and difficulties facing Jordanian firms in applying these standards in local businesses. A questionnaire is designed for these purposes. The sample is restricted to accountants, financial executives, and professional members of the Jordan Association of Accountants and Auditors. We used the Statistical Package for Social Sciences (SPSS) to analyze the data and answer the research questions. Descriptive statistics are the main tests used in this study. The results indicate that lASs are necessary to be applied by Jordanian companies, since the advantages of applying IAS in Jordan are seen to be more than its disadvantages, mainly in the scene of improving the information content of financial statements. The results also indicate that the compliance with IAS will be of great benefits to shareholders and the stock market comparing to its benefits to top management and board members. Auditors, accountants, and financial executives argue that government agencies in Jordan should enforce and supervise the implementation of IAS in Jordan. 展开更多
关键词 International Accounting standards (IAS) QUESTIONNAIRE standards compliance JORDAN
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