The Chengdu community security funds refer to the special security funds for urban and rural community development and governance in Chengdu.At present,there are some problems in the use of community security funds,su...The Chengdu community security funds refer to the special security funds for urban and rural community development and governance in Chengdu.At present,there are some problems in the use of community security funds,such as low participation of residents,and low efficiency of fund use.Taking the exploration of standardization of community security fund management in Wuhou district,Chengdu city,as an example,this paper suggests further strengthening the use and management of community security funds by means of standardization,ensuring the democratic,open,and transparent use of funds,and effectively enhancing the supporting role of community security funds in community governance.展开更多
Utilization management plays a crucial role in healthcare by optimizing resource allocation,improving patient outcomes,and effectively controlling costs.By balancing patient needs with economic considerations,healthca...Utilization management plays a crucial role in healthcare by optimizing resource allocation,improving patient outcomes,and effectively controlling costs.By balancing patient needs with economic considerations,healthcare institutions can ensure efficient and sustainable service delivery.Utilization management encompasses various strategies,including prior authorization,concurrent review,and clinical pathways,to enhance care quality,manage expenses,and streamline resource use.The benefits of utilization management include cost containment,improved care standards,and the implementation of consistent treatment guidelines,thereby increasing the overall efficiency and effectiveness of healthcare delivery.展开更多
In the development of the information age,universities should recognize the significant impact of information technology on their own development.In practice,it is possible to effectively improve the efficiency and qu...In the development of the information age,universities should recognize the significant impact of information technology on their own development.In practice,it is possible to effectively improve the efficiency and quality of work by dealing with and constructing information-based methods,innovating administrative management models,and adopting more efficient and scientific methods to address various problems and shortcomings encountered in work.As an important part of university management,administrative management is a complex task.Establishing a standardized management model through information technology can further improve the comprehensive efficiency of administrative management.In this regard,the administrative standardization in universities under the background of information technology is analyzed and studied in this paper.展开更多
This paper investigates the Italian firms' disclosure in response to the new guidance on the management commentary (MC) contained in the International Financial Reporting Standard (IFRS) practice statement issued...This paper investigates the Italian firms' disclosure in response to the new guidance on the management commentary (MC) contained in the International Financial Reporting Standard (IFRS) practice statement issued by International Accounting Standards Board (IASB) in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management's report-----known as "Relazione sulla Gestione" and that of the recent IASB's IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis (MCA) on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB's guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB's guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.展开更多
Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management le...Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management level. Since the reform and opening, the adoption of international standards and foreign advanced standards as a major technical and economic policy and active promotion of it, has played a significant role in promoting economic development and improve our products competitive in the international market. Some of the industry increased awareness of the standardization in the fierce competition in the market, making the standardization as a competitive means to promote industrial upgrading and technological progress.展开更多
At present, all aspects of China have entered the era of a rapid development, while the development speed of digital electronic technology is especially outstanding. This is a new way for China' s new personnel train...At present, all aspects of China have entered the era of a rapid development, while the development speed of digital electronic technology is especially outstanding. This is a new way for China' s new personnel training, and also proposes higher requirements on this type of personnel training institutions. In view of the demands of society and different majors on personnel, an enhancement to the standardized management of electronic laboratory operations becomes one of the important tasks for personnel training institutions. In this paper, how to practice the standardization management in an all-round way is discussed centered at college and university students' electronic laboratory.展开更多
The general goal of the management of communication and information technology (MCIT) in the health sector, is to accelerate collecting, achieving and supporting the health system processes, and effective decision-mak...The general goal of the management of communication and information technology (MCIT) in the health sector, is to accelerate collecting, achieving and supporting the health system processes, and effective decision-making for managing this system;because preparing and providing health care services for society is very complex, and highly dependent on the information system. The aim of this investigation is to determine the mean scores of the possibility of implementing the MCIT standards in Khorasan Razavi hospitals, from the perspective of managers. This was a cross sectional descriptive-analytic study conducted in two steps in all hospitals. In the first step, the applicability of the standards in hospitals was studied. In the second step, the current status of hospitals was compared with international standards MCIT. In order to determine the validity of the questionnaires, opinions of professors and experts were acquired. Regarding the reliability, the SPSS V. 12 calculated the value of Cronbach’s to be 0.95 for the first questionnaire and 0.86 for the second questionnaire. Data were analyzed using statistic tests of one way ANOVA and t-test. The level of significance was fixed at 0.5. In the 16 hospitals studied, the mean and standard deviation of MCIT were (57.25 ± 13.74). The MCIT standards are applicable in hospitals of Khorasan Razavi according to half (49.4%) of managers;nonetheless, their application requires greater efforts by the hospitals.展开更多
Since standardization is an important safety measure in healthcare systems, it is essential to systematically assess the effects of introducing new and increasingly complex medical equip-ment, such as infusion devices...Since standardization is an important safety measure in healthcare systems, it is essential to systematically assess the effects of introducing new and increasingly complex medical equip-ment, such as infusion devices. In this study, we compared the effects of standardized polyvinyl chloride (PVC)-free closed-system integrated infusion devices with conventional infusion de-vices. Specifically, we assessed the safety, work efficiency, user-friendliness, and cost effec-tiveness of these devices. Compared with con-ventional infusion devices, integrated PVC-free infusion devices were more expensive to pur-chase and dispose, but were safer and more user-friendly and efficient. Although it would be preferable to use standardized infusion devices in all hospital departments, their cost may limit their application to departments that use high-risk treatments, where they would be most beneficial.展开更多
Objective The purpose of the present study is to provide scientific evidence for the implementation of standardized management of the loaner instruments by examining the process of receiving through issuing steps and ...Objective The purpose of the present study is to provide scientific evidence for the implementation of standardized management of the loaner instruments by examining the process of receiving through issuing steps and analyzing challenges encountered by the CSSD of our hospital. Methods The loaner instruments were collected and categorized into the control group( 2 639 pieces during the period of January 2013 to December 2014) and the observation group( 2 418 pieces during the period of January 2015 to December 2016). The possible causes of the challenges were carefully investigated and analyzed. Results After the implementation of standardized management procedures,the efficiency and qualified care of the loaner instruments was significantly improved by measuring qualified rate. The difference in the qualified rate between control and observation groups was statistically significant( P < 0. 01). Conclusion The implementation of the standardized management procedures is important for central sterilization supply departments in guarantee of safe supplies of the loaner instruments,reducing operation risks,and ultimately ensuring patient safety.展开更多
The large global outbreak of coronavirus disease 2019(COVID-19)has seriously endangered the health care system in China and globally.The sudden surge of patients with severe acute respiratory syndrome coronavirus 2 in...The large global outbreak of coronavirus disease 2019(COVID-19)has seriously endangered the health care system in China and globally.The sudden surge of patients with severe acute respiratory syndrome coronavirus 2 infection has revealed the shortage of critical care medicine resources and intensivists.Currently,the management of non-critically ill patients with COVID-19 is performed mostly by non-intensive care unit(ICU)physicians,who lack the required professional knowledge,training,and practice in critical care medicine,especially in terms of continuous monitoring of the respiratory function,intervention,and feedback on treatment effects.This clinical problem needs an urgent solution.Therefore,here,we propose a series of clinical strategies for non-ICU physicians aimed at the standardization of the management of non-critically ill patients with COVID-19 from the perspective of critical care medicine.Isolation management is performed to facilitate the implementation of hierarchical monitoring and intervention to ensure the reasonable distribution of scarce critical care medical resources and intensivists,highlight the key patients,timely detection of disease progression,and early and appropriate intervention and organ function support,and thus improve the prognosis.Different management objectives are also set based on the high-risk factors and the severity of patients with COVID-19.The approaches suggested herein will facilitate the timely detection of disease progression,and thus ensure the provision of early and appropriate intervention and organ function support,which will eventually improve the prognosis.展开更多
In Shanghai, three trades including water conservancy, water supply and water drainage are managed integratively by Shanghai Water Authority. However, trade division is apparent among them, and information sharing nee...In Shanghai, three trades including water conservancy, water supply and water drainage are managed integratively by Shanghai Water Authority. However, trade division is apparent among them, and information sharing needs to be strengthened. Therefore, lack of information standard is becoming an urgent problem to be solved. According to the strategic objectives of "Golden Water Project" in China and "Digital City" in Shanghai, "Shanghai Water Management Information Standard" is made for normalizing information classifications, codes, terms, GIS symbols and attributed data structures. It not only coincides with national standards, ministerial standards and Shanghai local standards, but also embodies the characteristic of integrated water management in Shanghai. It provides "traffic rule" for resources integrating and information sharing. Some good research ideas such as omni-direction, multi-levels and facing application can be popularized in other provinces and municipalities of China.展开更多
We have made a summary for Chongqing Standardized Nurse Training Class at several aspects, including the basic information of trainees, the configuration of teachers, the setting of courses, and the effect analysis. M...We have made a summary for Chongqing Standardized Nurse Training Class at several aspects, including the basic information of trainees, the configuration of teachers, the setting of courses, and the effect analysis. Meanwhile, some improvement measures are proposed according to the comments and suggestions. This study provides a reliable basis for cultivating the management cadres of standardized nurse training.展开更多
As Chinese market economy develops rapidly,the market competing toward that of highlighting product quality level has become increasingly competitive,and enterprise standardization management also starts to play a mor...As Chinese market economy develops rapidly,the market competing toward that of highlighting product quality level has become increasingly competitive,and enterprise standardization management also starts to play a more critical role in the competition.There is a statement of“extrasuperior enterprises sell standards”favored in the business circle,as standard is the magic weapon to improve the market competition of an enterprise and win the competition.In this paper,it firstly analyzes the current development conditions in domestic and foreign inspection institutions,and then studies the influencing factors of performance management innovation in inspection institutions on the enterprise standardization capacity.By analyzing factors influencing performance management innovation,it puts forward the hypothesis for the influence of performance management innovation in inspection institutions on the enterprise standardization construction,and draws a conclusion that the performance management innovation in inspection institutions can exert a positive influence on enterprise standardization capacity.展开更多
Standardization, as a very effective tool, plays a more and more important supporting role in promoting China's policy implementation in addressing climate change and other issues. This paper summarizes the intern...Standardization, as a very effective tool, plays a more and more important supporting role in promoting China's policy implementation in addressing climate change and other issues. This paper summarizes the international situation and progress, and analyzes the international development tendency of carbon emission management standardization. Correspondingly, the national situation and progress of carbon emission management standardization is reviewed including involvement of international standardization, establishment of national standardization committee, development of national standards and so on. And the policy suggestions are raised to strengthen the standardization work in the fields of addressing climate change during the 12 th Five-Year Plan period.展开更多
Energy Management System (EnMS), benefiting enterprises with energy conservation through the PDCA cycle, has been widely valued and applied by domestic and overseas enterprises. Based on the experience on the constr...Energy Management System (EnMS), benefiting enterprises with energy conservation through the PDCA cycle, has been widely valued and applied by domestic and overseas enterprises. Based on the experience on the construction and implementation of energy management system, the paper systematically analyzes the construction ideas and development requirements of EnMS standards system, aiming to broaden/he coverage of EnMS and its technical indicator system, strengthen the systematicness and comprehensiveness and provide standardized tools and methods for all users.展开更多
Earning management is a pioneering research subject and a world problem rising in international economics and accounting field since 1980s. It is also common in listed companies of our country and has a degree of adve...Earning management is a pioneering research subject and a world problem rising in international economics and accounting field since 1980s. It is also common in listed companies of our country and has a degree of adverse effect on sound operation of market economy. The exploration on earning management firstly is based on knowing the related research achievements at home and abroad to compare the environment and background of different theories generating. Then the paper starts from the definition to analyze the effect of concrete accounting standards on earning management complemented with the proof of cases. Lastly, the paper analyzes the data of some listed companies from 2008 to 2011 with empirical method, and verifies the effect of implementing asset impairment criteria on earning management of listed companies from the view of industry. Focusing on the comparative study of industries, the paper draws valuableconclusion which is consistent with the real situation, and the paper refines the research of domestic earning management.展开更多
Using modern project managementprinciples,this paper analyzes the current state ofmarine research project management in China.Itexplains the function and significance of standardizedproject management,and then puts fo...Using modern project managementprinciples,this paper analyzes the current state ofmarine research project management in China.Itexplains the function and significance of standardizedproject management,and then puts forwardstrategies for the implementation of standardizationof marine project management.This is done to improvemarine research project management inChina,better the level of scientific research intooceans and promote the development of marinescience and technology in China.展开更多
The management of sea area useplays an important role in safeguardingthe reasonable development and useof sea area resources and the healthyand orderly development of the marineeconomy.It is therefore a major componen...The management of sea area useplays an important role in safeguardingthe reasonable development and useof sea area resources and the healthyand orderly development of the marineeconomy.It is therefore a major componentof marine management.Thispaper outlines the construction of astandards system for sea area usemanagement,and looks at the system'sstructure,as well as the numberof standards and the scope of thestandards system.In addition,the paperelaborates on the important functionof the standards system in themanagement of sea area use,andproposes measures aimed at furtherimproving the management,formulation,implementation and revision ofstandards.展开更多
The goal of this paper is to draw a systematical conclusion from relationship between labor standards system and modem enterprise human resource management. The conclusion will be a theoretical gist and provides metho...The goal of this paper is to draw a systematical conclusion from relationship between labor standards system and modem enterprise human resource management. The conclusion will be a theoretical gist and provides methodology foundation for analysis of labor standards system with operable characteristics and rules, which will help to carry out the social economic policy design related to labor standards. The argumentation in this paper belongs to system economics analysis.展开更多
文摘The Chengdu community security funds refer to the special security funds for urban and rural community development and governance in Chengdu.At present,there are some problems in the use of community security funds,such as low participation of residents,and low efficiency of fund use.Taking the exploration of standardization of community security fund management in Wuhou district,Chengdu city,as an example,this paper suggests further strengthening the use and management of community security funds by means of standardization,ensuring the democratic,open,and transparent use of funds,and effectively enhancing the supporting role of community security funds in community governance.
文摘Utilization management plays a crucial role in healthcare by optimizing resource allocation,improving patient outcomes,and effectively controlling costs.By balancing patient needs with economic considerations,healthcare institutions can ensure efficient and sustainable service delivery.Utilization management encompasses various strategies,including prior authorization,concurrent review,and clinical pathways,to enhance care quality,manage expenses,and streamline resource use.The benefits of utilization management include cost containment,improved care standards,and the implementation of consistent treatment guidelines,thereby increasing the overall efficiency and effectiveness of healthcare delivery.
文摘In the development of the information age,universities should recognize the significant impact of information technology on their own development.In practice,it is possible to effectively improve the efficiency and quality of work by dealing with and constructing information-based methods,innovating administrative management models,and adopting more efficient and scientific methods to address various problems and shortcomings encountered in work.As an important part of university management,administrative management is a complex task.Establishing a standardized management model through information technology can further improve the comprehensive efficiency of administrative management.In this regard,the administrative standardization in universities under the background of information technology is analyzed and studied in this paper.
文摘This paper investigates the Italian firms' disclosure in response to the new guidance on the management commentary (MC) contained in the International Financial Reporting Standard (IFRS) practice statement issued by International Accounting Standards Board (IASB) in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management's report-----known as "Relazione sulla Gestione" and that of the recent IASB's IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis (MCA) on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB's guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB's guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.
文摘Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management level. Since the reform and opening, the adoption of international standards and foreign advanced standards as a major technical and economic policy and active promotion of it, has played a significant role in promoting economic development and improve our products competitive in the international market. Some of the industry increased awareness of the standardization in the fierce competition in the market, making the standardization as a competitive means to promote industrial upgrading and technological progress.
文摘At present, all aspects of China have entered the era of a rapid development, while the development speed of digital electronic technology is especially outstanding. This is a new way for China' s new personnel training, and also proposes higher requirements on this type of personnel training institutions. In view of the demands of society and different majors on personnel, an enhancement to the standardized management of electronic laboratory operations becomes one of the important tasks for personnel training institutions. In this paper, how to practice the standardization management in an all-round way is discussed centered at college and university students' electronic laboratory.
文摘The general goal of the management of communication and information technology (MCIT) in the health sector, is to accelerate collecting, achieving and supporting the health system processes, and effective decision-making for managing this system;because preparing and providing health care services for society is very complex, and highly dependent on the information system. The aim of this investigation is to determine the mean scores of the possibility of implementing the MCIT standards in Khorasan Razavi hospitals, from the perspective of managers. This was a cross sectional descriptive-analytic study conducted in two steps in all hospitals. In the first step, the applicability of the standards in hospitals was studied. In the second step, the current status of hospitals was compared with international standards MCIT. In order to determine the validity of the questionnaires, opinions of professors and experts were acquired. Regarding the reliability, the SPSS V. 12 calculated the value of Cronbach’s to be 0.95 for the first questionnaire and 0.86 for the second questionnaire. Data were analyzed using statistic tests of one way ANOVA and t-test. The level of significance was fixed at 0.5. In the 16 hospitals studied, the mean and standard deviation of MCIT were (57.25 ± 13.74). The MCIT standards are applicable in hospitals of Khorasan Razavi according to half (49.4%) of managers;nonetheless, their application requires greater efforts by the hospitals.
文摘Since standardization is an important safety measure in healthcare systems, it is essential to systematically assess the effects of introducing new and increasingly complex medical equip-ment, such as infusion devices. In this study, we compared the effects of standardized polyvinyl chloride (PVC)-free closed-system integrated infusion devices with conventional infusion de-vices. Specifically, we assessed the safety, work efficiency, user-friendliness, and cost effec-tiveness of these devices. Compared with con-ventional infusion devices, integrated PVC-free infusion devices were more expensive to pur-chase and dispose, but were safer and more user-friendly and efficient. Although it would be preferable to use standardized infusion devices in all hospital departments, their cost may limit their application to departments that use high-risk treatments, where they would be most beneficial.
基金Special Fund of Academic Competence Improvement Project in Nursing of Integrated Traditional Chinese and Western M edicine(TG20180002g)
文摘Objective The purpose of the present study is to provide scientific evidence for the implementation of standardized management of the loaner instruments by examining the process of receiving through issuing steps and analyzing challenges encountered by the CSSD of our hospital. Methods The loaner instruments were collected and categorized into the control group( 2 639 pieces during the period of January 2013 to December 2014) and the observation group( 2 418 pieces during the period of January 2015 to December 2016). The possible causes of the challenges were carefully investigated and analyzed. Results After the implementation of standardized management procedures,the efficiency and qualified care of the loaner instruments was significantly improved by measuring qualified rate. The difference in the qualified rate between control and observation groups was statistically significant( P < 0. 01). Conclusion The implementation of the standardized management procedures is important for central sterilization supply departments in guarantee of safe supplies of the loaner instruments,reducing operation risks,and ultimately ensuring patient safety.
基金Supported by The National Natural Science Foundation of China,No.81770276Nn10 Program of Harbin Medical University Cancer Hospital+1 种基金Novel Coronavirus Pneumonia Emergency Treatment and Diagnosis Technology Research Project of Heilongjiang Provincial Science and Technology DepartmentScientific Research Project of Heilongjiang Health and Family Planning Commission,No.2018086。
文摘The large global outbreak of coronavirus disease 2019(COVID-19)has seriously endangered the health care system in China and globally.The sudden surge of patients with severe acute respiratory syndrome coronavirus 2 infection has revealed the shortage of critical care medicine resources and intensivists.Currently,the management of non-critically ill patients with COVID-19 is performed mostly by non-intensive care unit(ICU)physicians,who lack the required professional knowledge,training,and practice in critical care medicine,especially in terms of continuous monitoring of the respiratory function,intervention,and feedback on treatment effects.This clinical problem needs an urgent solution.Therefore,here,we propose a series of clinical strategies for non-ICU physicians aimed at the standardization of the management of non-critically ill patients with COVID-19 from the perspective of critical care medicine.Isolation management is performed to facilitate the implementation of hierarchical monitoring and intervention to ensure the reasonable distribution of scarce critical care medical resources and intensivists,highlight the key patients,timely detection of disease progression,and early and appropriate intervention and organ function support,and thus improve the prognosis.Different management objectives are also set based on the high-risk factors and the severity of patients with COVID-19.The approaches suggested herein will facilitate the timely detection of disease progression,and thus ensure the provision of early and appropriate intervention and organ function support,which will eventually improve the prognosis.
文摘In Shanghai, three trades including water conservancy, water supply and water drainage are managed integratively by Shanghai Water Authority. However, trade division is apparent among them, and information sharing needs to be strengthened. Therefore, lack of information standard is becoming an urgent problem to be solved. According to the strategic objectives of "Golden Water Project" in China and "Digital City" in Shanghai, "Shanghai Water Management Information Standard" is made for normalizing information classifications, codes, terms, GIS symbols and attributed data structures. It not only coincides with national standards, ministerial standards and Shanghai local standards, but also embodies the characteristic of integrated water management in Shanghai. It provides "traffic rule" for resources integrating and information sharing. Some good research ideas such as omni-direction, multi-levels and facing application can be popularized in other provinces and municipalities of China.
文摘We have made a summary for Chongqing Standardized Nurse Training Class at several aspects, including the basic information of trainees, the configuration of teachers, the setting of courses, and the effect analysis. Meanwhile, some improvement measures are proposed according to the comments and suggestions. This study provides a reliable basis for cultivating the management cadres of standardized nurse training.
文摘As Chinese market economy develops rapidly,the market competing toward that of highlighting product quality level has become increasingly competitive,and enterprise standardization management also starts to play a more critical role in the competition.There is a statement of“extrasuperior enterprises sell standards”favored in the business circle,as standard is the magic weapon to improve the market competition of an enterprise and win the competition.In this paper,it firstly analyzes the current development conditions in domestic and foreign inspection institutions,and then studies the influencing factors of performance management innovation in inspection institutions on the enterprise standardization capacity.By analyzing factors influencing performance management innovation,it puts forward the hypothesis for the influence of performance management innovation in inspection institutions on the enterprise standardization construction,and draws a conclusion that the performance management innovation in inspection institutions can exert a positive influence on enterprise standardization capacity.
文摘Standardization, as a very effective tool, plays a more and more important supporting role in promoting China's policy implementation in addressing climate change and other issues. This paper summarizes the international situation and progress, and analyzes the international development tendency of carbon emission management standardization. Correspondingly, the national situation and progress of carbon emission management standardization is reviewed including involvement of international standardization, establishment of national standardization committee, development of national standards and so on. And the policy suggestions are raised to strengthen the standardization work in the fields of addressing climate change during the 12 th Five-Year Plan period.
文摘Energy Management System (EnMS), benefiting enterprises with energy conservation through the PDCA cycle, has been widely valued and applied by domestic and overseas enterprises. Based on the experience on the construction and implementation of energy management system, the paper systematically analyzes the construction ideas and development requirements of EnMS standards system, aiming to broaden/he coverage of EnMS and its technical indicator system, strengthen the systematicness and comprehensiveness and provide standardized tools and methods for all users.
文摘Earning management is a pioneering research subject and a world problem rising in international economics and accounting field since 1980s. It is also common in listed companies of our country and has a degree of adverse effect on sound operation of market economy. The exploration on earning management firstly is based on knowing the related research achievements at home and abroad to compare the environment and background of different theories generating. Then the paper starts from the definition to analyze the effect of concrete accounting standards on earning management complemented with the proof of cases. Lastly, the paper analyzes the data of some listed companies from 2008 to 2011 with empirical method, and verifies the effect of implementing asset impairment criteria on earning management of listed companies from the view of industry. Focusing on the comparative study of industries, the paper draws valuableconclusion which is consistent with the real situation, and the paper refines the research of domestic earning management.
文摘Using modern project managementprinciples,this paper analyzes the current state ofmarine research project management in China.Itexplains the function and significance of standardizedproject management,and then puts forwardstrategies for the implementation of standardizationof marine project management.This is done to improvemarine research project management inChina,better the level of scientific research intooceans and promote the development of marinescience and technology in China.
文摘The management of sea area useplays an important role in safeguardingthe reasonable development and useof sea area resources and the healthyand orderly development of the marineeconomy.It is therefore a major componentof marine management.Thispaper outlines the construction of astandards system for sea area usemanagement,and looks at the system'sstructure,as well as the numberof standards and the scope of thestandards system.In addition,the paperelaborates on the important functionof the standards system in themanagement of sea area use,andproposes measures aimed at furtherimproving the management,formulation,implementation and revision ofstandards.
文摘The goal of this paper is to draw a systematical conclusion from relationship between labor standards system and modem enterprise human resource management. The conclusion will be a theoretical gist and provides methodology foundation for analysis of labor standards system with operable characteristics and rules, which will help to carry out the social economic policy design related to labor standards. The argumentation in this paper belongs to system economics analysis.