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
This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspec...This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.展开更多
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
For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, an...For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.展开更多
IPSA(Injection and Production System Analysis)是在消化吸收了国际上较先进的SSI产品WPM之后,结合国内的节点分析技术,经过三年的努力,成功地在微机上开发的软件包。该软件不仅可以对不同类型的油藏、气藏进行产能预测分析,还可以对...IPSA(Injection and Production System Analysis)是在消化吸收了国际上较先进的SSI产品WPM之后,结合国内的节点分析技术,经过三年的努力,成功地在微机上开发的软件包。该软件不仅可以对不同类型的油藏、气藏进行产能预测分析,还可以对不同类型的井进行工作制度的优化,以及对各种参数进行敏感性分析,是提高油田开发、开采效果的得力工具。展开更多
目前,空调房间配用的变风量末端装置(Variable Air Volume Terminal,VAV-TMN)往往采用整数阶PID-P串级调节方式,这带来了室温控制误差和超调量较大以及调节时间较长等问题。鉴于此,提出了空调VAV-TMN的室温分数阶PID-送风量PI的串级调...目前,空调房间配用的变风量末端装置(Variable Air Volume Terminal,VAV-TMN)往往采用整数阶PID-P串级调节方式,这带来了室温控制误差和超调量较大以及调节时间较长等问题。鉴于此,提出了空调VAV-TMN的室温分数阶PID-送风量PI的串级调节器设计方法。首先,综合分析空调工艺和自动控制的相关要求,对室内温度对象、温度和风量测量变送单元、送风量执行单元分别进行建模,确定主控制器为室温分数阶PID控制器(Indoor Temperature Fractional Order Proportional Integral Derivative Controller,IT-FOPIDC)和副控制器为送风量PI控制器(Sending Air Volume Proportional Integral Controller,SAV-PIC)的控制策略。其次,基于改进的自适应差分进化(Improved Parameter Self-adaptive Differential Evolution,IPSA-DE)算法来分别整定出IT-FOPIDC和SAV-PIC的控制参数最佳值。最后,借助MATLAB/Simulink工具,对该空调VAV-TMN的室温PIλDμ-送风量PI串级调节系统进行组态和数值模拟相应的控制效果。结果表明,该串级控制系统在理论上是可行的,且室温的控制效果明显优于基于Ziegler-Nichols整定法和DE算法的整数阶室温PID-送风量PI串级调节系统。展开更多
Res Ipsa Loquitur is a legal specialized term by Latin. It is used to deal with tort cases in legal system of English and American for more than 100 years. It is used to identify the negligence in the medical practice...Res Ipsa Loquitur is a legal specialized term by Latin. It is used to deal with tort cases in legal system of English and American for more than 100 years. It is used to identify the negligence in the medical practice. There are a number of arguments for identifying the medical error and negligence in our country. To analysis, compare and discuss the doctrine of Res Ipsa Loquitur, maybe, can help us to deal with medical impact.展开更多
本文用液体——颗粒两相流动的方程来描述心血管系统中的血液流动、对导出的二维两相流动基本方程用 SIMPLE 及 IPSA 算法进行了离散求解,算例的结果显示:两相系统的描述方法确实能对红细胞的一些运动特性给出恰当的解释,具有单相流动...本文用液体——颗粒两相流动的方程来描述心血管系统中的血液流动、对导出的二维两相流动基本方程用 SIMPLE 及 IPSA 算法进行了离散求解,算例的结果显示:两相系统的描述方法确实能对红细胞的一些运动特性给出恰当的解释,具有单相流动法不可比拟的优点。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This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.
文摘The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.
文摘For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.
文摘IPSA(Injection and Production System Analysis)是在消化吸收了国际上较先进的SSI产品WPM之后,结合国内的节点分析技术,经过三年的努力,成功地在微机上开发的软件包。该软件不仅可以对不同类型的油藏、气藏进行产能预测分析,还可以对不同类型的井进行工作制度的优化,以及对各种参数进行敏感性分析,是提高油田开发、开采效果的得力工具。
文摘目前,空调房间配用的变风量末端装置(Variable Air Volume Terminal,VAV-TMN)往往采用整数阶PID-P串级调节方式,这带来了室温控制误差和超调量较大以及调节时间较长等问题。鉴于此,提出了空调VAV-TMN的室温分数阶PID-送风量PI的串级调节器设计方法。首先,综合分析空调工艺和自动控制的相关要求,对室内温度对象、温度和风量测量变送单元、送风量执行单元分别进行建模,确定主控制器为室温分数阶PID控制器(Indoor Temperature Fractional Order Proportional Integral Derivative Controller,IT-FOPIDC)和副控制器为送风量PI控制器(Sending Air Volume Proportional Integral Controller,SAV-PIC)的控制策略。其次,基于改进的自适应差分进化(Improved Parameter Self-adaptive Differential Evolution,IPSA-DE)算法来分别整定出IT-FOPIDC和SAV-PIC的控制参数最佳值。最后,借助MATLAB/Simulink工具,对该空调VAV-TMN的室温PIλDμ-送风量PI串级调节系统进行组态和数值模拟相应的控制效果。结果表明,该串级控制系统在理论上是可行的,且室温的控制效果明显优于基于Ziegler-Nichols整定法和DE算法的整数阶室温PID-送风量PI串级调节系统。
文摘Res Ipsa Loquitur is a legal specialized term by Latin. It is used to deal with tort cases in legal system of English and American for more than 100 years. It is used to identify the negligence in the medical practice. There are a number of arguments for identifying the medical error and negligence in our country. To analysis, compare and discuss the doctrine of Res Ipsa Loquitur, maybe, can help us to deal with medical impact.
