IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,...IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.展开更多
After the second world war, Japan and Korea realized their dream for automobiles. The development of the automobile industry has given an impetus to their whole national economy. When will the Chinese dream for automo...After the second world war, Japan and Korea realized their dream for automobiles. The development of the automobile industry has given an impetus to their whole national economy. When will the Chinese dream for automobiles come true? With this question in mind, our reporter interviewed Mr. Miao Yu. He briefed the reporter on the past,展开更多
According to a document issued by the website of the Chinese government on April 5,in order to enhance the leadership and coordination of care and protection of left-behind children in rural areas and strengthen colla...According to a document issued by the website of the Chinese government on April 5,in order to enhance the leadership and coordination of care and protection of left-behind children in rural areas and strengthen collaboration and cooperation between departments,展开更多
Rev. Smith has been appointed to be the pastor of First United Methodist Church （FUMC）. With the appointment, it comes a specific instruction that the church must be ＂turned around,＂ and it was Rev. Smith＇s respo...Rev. Smith has been appointed to be the pastor of First United Methodist Church （FUMC）. With the appointment, it comes a specific instruction that the church must be ＂turned around,＂ and it was Rev. Smith＇s responsibility to make it happen. FUMC has been in decline for many years under the leadership of several pastors. Rev. Smith is black and the congregation is predominately Caucasian and elderly, with longtime members who have stayed on because ＂this is their church.＂ Rev. Smith comes to the church bringing her experience, energy, and vision. This appointment is a cross-racial cross-cultural appointment, which is part of her denomination＇s mandate for the future, as it places pastors that reflect the diversity of the surrounding community in churches that do not currently look like the community around them. Currently FUMC does not interact with the community--it does ministry ＂to＂ the community but not ＂with it.＂ Therefore, from the beginning, Rev. Smith knew that her job would not be easy. She accepted the appointment believing that a ＂new wind＂ must blow through the church bringing forth spiritual revival. She now faces a crucial issue in the church, which she feels is in a make or break situation. First United Methodist is located in an urban environment. FUMC has been in this city for 133 years but has been at this site for 83 years. Originally, the neighborhood consisted of predominately white, blue-collar workers, but has since transitioned into a neighborhood community of mostly African Americans, Caribbean Blacks, and Hispanics. When the church was fwst built in this neighborhood and for many years after that, both consisted of white blue-collar workers. As the neighborhood began to change, no efforts were made to develop new programs or a more inclusive worship to include the growing diversity. The lines are drawn; Rev. Smith knows it but she is determined to turn First Church United around. As she has said before in conversations with the church, ＂God called me into ministry and the Bishop sent me here. No one is going to stop me from serving God and the church.＂ For a brief moment, she felt terribly alone, but then she remembered that she did have some support at FUMC. Rev. Smith took a deep breath, ＂I am going back to the drawing board. There is much work yet to be done, and I will not give up. But what is the next step？＂ This paper is based on a case scenario for a religious education program and as a response to Cooling of the ＂Spirits＂ by Marjorie Nunes of the Summerfield United Methodist Church Bridgeport, Connecticut. The author of this response paper analyzing the problems from the case study provides suggestions for a Religious Education ministry as a program for the church, and data on effective church growth and leadership.1展开更多
营养不良在老年人群中的发生率呈逐年上升的趋势,可导致老年人的身体功能下降、易发生感染、延迟康复等,严重影响其生活质量及疾病预后。因此,营养不良的早期识别和诊断对普外科老年患者有着重要的意义。目前针对老年人群营养不良的诊...营养不良在老年人群中的发生率呈逐年上升的趋势,可导致老年人的身体功能下降、易发生感染、延迟康复等,严重影响其生活质量及疾病预后。因此,营养不良的早期识别和诊断对普外科老年患者有着重要的意义。目前针对老年人群营养不良的诊断主要包括全球营养领导层倡议营养不良诊断标准(Global Leadership Initiative on Malnutrition,GLIM)、主观全面评定(Subjective Global Assessment,SGA)等。GLIM进入临床应用较晚,能否全面反映外科老年人群的营养状态仍有争议。本文主要探讨GLIM在普外科老年人群中诊断营养不良的应用现状,旨在为老年人营养不良的诊断提供参考。展开更多
文摘IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.
文摘After the second world war, Japan and Korea realized their dream for automobiles. The development of the automobile industry has given an impetus to their whole national economy. When will the Chinese dream for automobiles come true? With this question in mind, our reporter interviewed Mr. Miao Yu. He briefed the reporter on the past,
文摘According to a document issued by the website of the Chinese government on April 5,in order to enhance the leadership and coordination of care and protection of left-behind children in rural areas and strengthen collaboration and cooperation between departments,
文摘Rev. Smith has been appointed to be the pastor of First United Methodist Church （FUMC）. With the appointment, it comes a specific instruction that the church must be ＂turned around,＂ and it was Rev. Smith＇s responsibility to make it happen. FUMC has been in decline for many years under the leadership of several pastors. Rev. Smith is black and the congregation is predominately Caucasian and elderly, with longtime members who have stayed on because ＂this is their church.＂ Rev. Smith comes to the church bringing her experience, energy, and vision. This appointment is a cross-racial cross-cultural appointment, which is part of her denomination＇s mandate for the future, as it places pastors that reflect the diversity of the surrounding community in churches that do not currently look like the community around them. Currently FUMC does not interact with the community--it does ministry ＂to＂ the community but not ＂with it.＂ Therefore, from the beginning, Rev. Smith knew that her job would not be easy. She accepted the appointment believing that a ＂new wind＂ must blow through the church bringing forth spiritual revival. She now faces a crucial issue in the church, which she feels is in a make or break situation. First United Methodist is located in an urban environment. FUMC has been in this city for 133 years but has been at this site for 83 years. Originally, the neighborhood consisted of predominately white, blue-collar workers, but has since transitioned into a neighborhood community of mostly African Americans, Caribbean Blacks, and Hispanics. When the church was fwst built in this neighborhood and for many years after that, both consisted of white blue-collar workers. As the neighborhood began to change, no efforts were made to develop new programs or a more inclusive worship to include the growing diversity. The lines are drawn; Rev. Smith knows it but she is determined to turn First Church United around. As she has said before in conversations with the church, ＂God called me into ministry and the Bishop sent me here. No one is going to stop me from serving God and the church.＂ For a brief moment, she felt terribly alone, but then she remembered that she did have some support at FUMC. Rev. Smith took a deep breath, ＂I am going back to the drawing board. There is much work yet to be done, and I will not give up. But what is the next step？＂ This paper is based on a case scenario for a religious education program and as a response to Cooling of the ＂Spirits＂ by Marjorie Nunes of the Summerfield United Methodist Church Bridgeport, Connecticut. The author of this response paper analyzing the problems from the case study provides suggestions for a Religious Education ministry as a program for the church, and data on effective church growth and leadership.1
文摘营养不良在老年人群中的发生率呈逐年上升的趋势,可导致老年人的身体功能下降、易发生感染、延迟康复等,严重影响其生活质量及疾病预后。因此,营养不良的早期识别和诊断对普外科老年患者有着重要的意义。目前针对老年人群营养不良的诊断主要包括全球营养领导层倡议营养不良诊断标准(Global Leadership Initiative on Malnutrition,GLIM)、主观全面评定(Subjective Global Assessment,SGA)等。GLIM进入临床应用较晚,能否全面反映外科老年人群的营养状态仍有争议。本文主要探讨GLIM在普外科老年人群中诊断营养不良的应用现状,旨在为老年人营养不良的诊断提供参考。
