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
Climate change brings unprecedented challenges to both the international community as well as international law. For example, extreme weather conditions might cause States to disappear and force its populations to mig...Climate change brings unprecedented challenges to both the international community as well as international law. For example, extreme weather conditions might cause States to disappear and force its populations to migrate. These phenomenon creates new challenges for current international law. First, under current legal frameworks, there is no provision regarding the disappearance of a State due to climate change. Second, for people who are forced to migrate due to climate change whether caused internally or internationally, current legal framework is also unclear to whether they could be classified as refugees and to what extent should they be protected. Despite these uncertainties, people of these endangered States cannot be left to fend themselves simply because there is a legal vacuum. This paper proposes a way forward for to meet this challenge and urge the international community to use this opportunity to refine the currently existing legal regime in order to solve the various challenges posed by climate change.展开更多
“Common but differentiated responsibilities and respective capabilities”(CBDRRC) is the most significant guiding principle in the international climate change regime, created by the United Nations Framework Conventi...“Common but differentiated responsibilities and respective capabilities”(CBDRRC) is the most significant guiding principle in the international climate change regime, created by the United Nations Framework Convention on Climate Change in 1992 and inherited by the Paris Agreement 24 years later. This paper examines the operationalization of the CBDRRC principle in one of the cornerstone rules of the regimedits transparency provisions, both in existing practice under the convention and possible evolvement in negotiations under the Paris Agreement, from the perspectives of both international rule-making and domestic implementation. The authors have found a continuous enhancement of the transparency framework since the 1990s, and gradual consolidation of a bifurcated system between developed and developing countries into a common one. The authors argue that the transparency framework, as part of the procedural rules, should be designed to facilitate transparent information sharing in accordance with substantive commitments under international climate change laws. Thus, it indirectly reflects historical responsibilities for climate change, while the framework should also be designed as feasible and reflective of the respective capabilities of nations. Finally, the evolution of the transparency framework will aim to enact common and enhanced provisions while differentiating between developed and developing countries in the near term, and greater transparency-related capacity-building for developing countries.展开更多
The quest for an internal state variable constitutive model describing metal deformation is reviewed. First, analogy is drawn between a deformation model and the Ideal Gas Law. The use of strain as a variable in defor...The quest for an internal state variable constitutive model describing metal deformation is reviewed. First, analogy is drawn between a deformation model and the Ideal Gas Law. The use of strain as a variable in deformation models is discussed, and whether strain serves as an internal state variable is considered. A simple experiment that demonstrated path dependence in copper is described. The importance of defining appropriate internal state variables for a constitutive law relates to the ability to accurately model temperature and strain-rate dependencies in deformation simulations.展开更多
Fiscal decentralization in Brazil has promoted a break in the national collection system and granted greater autonomy to states and municipalities against the federal government with regard to fundraising. The theoret...Fiscal decentralization in Brazil has promoted a break in the national collection system and granted greater autonomy to states and municipalities against the federal government with regard to fundraising. The theoretical difference emerged, when one observes the greatest proliferation of local entities from the autonomy granted by the Federal Constitution （FC） from 1988 to the various levels of government, many of which almost totally depend on inter-governmental transfers. There are those who advocate the strengthening of public actions from observing the problems of small units （municipalities） and who will now have greater decision-making freedom. Therefore, this article aims to analyze the public finances of municipalities in the core theoretical （all people born in Espirito Santo） state guided by the Fiscal Responsibility Law （FRL） and fiscal decentralization in the country. For this purpose, they were taken as the time frame 2001 and 2009. Methodologically, this paper used a literature review, as well as data from the National Treasury Secretariat （STN）. In addition, authors took as a tool to help multiple regression models to strengthen the results. The principal evidence shows that, even with a slight improvement in the framework of indicators of revenue, these municipalities have proved essentially dependent on resources from the Union. Additionally, the results show a relative reduction of spending on items, such as staff costs and legislation in one year to another. In parallel, there were greater participation of the variables, costs of health and sanitation, education and culture, among others, to explain the variation of the expenditure of municipalities in Espirito Santo in the years observed. The data fit well to the model with a significance level of 1%.展开更多
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Climate change brings unprecedented challenges to both the international community as well as international law. For example, extreme weather conditions might cause States to disappear and force its populations to migrate. These phenomenon creates new challenges for current international law. First, under current legal frameworks, there is no provision regarding the disappearance of a State due to climate change. Second, for people who are forced to migrate due to climate change whether caused internally or internationally, current legal framework is also unclear to whether they could be classified as refugees and to what extent should they be protected. Despite these uncertainties, people of these endangered States cannot be left to fend themselves simply because there is a legal vacuum. This paper proposes a way forward for to meet this challenge and urge the international community to use this opportunity to refine the currently existing legal regime in order to solve the various challenges posed by climate change.
文摘“Common but differentiated responsibilities and respective capabilities”(CBDRRC) is the most significant guiding principle in the international climate change regime, created by the United Nations Framework Convention on Climate Change in 1992 and inherited by the Paris Agreement 24 years later. This paper examines the operationalization of the CBDRRC principle in one of the cornerstone rules of the regimedits transparency provisions, both in existing practice under the convention and possible evolvement in negotiations under the Paris Agreement, from the perspectives of both international rule-making and domestic implementation. The authors have found a continuous enhancement of the transparency framework since the 1990s, and gradual consolidation of a bifurcated system between developed and developing countries into a common one. The authors argue that the transparency framework, as part of the procedural rules, should be designed to facilitate transparent information sharing in accordance with substantive commitments under international climate change laws. Thus, it indirectly reflects historical responsibilities for climate change, while the framework should also be designed as feasible and reflective of the respective capabilities of nations. Finally, the evolution of the transparency framework will aim to enact common and enhanced provisions while differentiating between developed and developing countries in the near term, and greater transparency-related capacity-building for developing countries.
文摘The quest for an internal state variable constitutive model describing metal deformation is reviewed. First, analogy is drawn between a deformation model and the Ideal Gas Law. The use of strain as a variable in deformation models is discussed, and whether strain serves as an internal state variable is considered. A simple experiment that demonstrated path dependence in copper is described. The importance of defining appropriate internal state variables for a constitutive law relates to the ability to accurately model temperature and strain-rate dependencies in deformation simulations.
文摘Fiscal decentralization in Brazil has promoted a break in the national collection system and granted greater autonomy to states and municipalities against the federal government with regard to fundraising. The theoretical difference emerged, when one observes the greatest proliferation of local entities from the autonomy granted by the Federal Constitution （FC） from 1988 to the various levels of government, many of which almost totally depend on inter-governmental transfers. There are those who advocate the strengthening of public actions from observing the problems of small units （municipalities） and who will now have greater decision-making freedom. Therefore, this article aims to analyze the public finances of municipalities in the core theoretical （all people born in Espirito Santo） state guided by the Fiscal Responsibility Law （FRL） and fiscal decentralization in the country. For this purpose, they were taken as the time frame 2001 and 2009. Methodologically, this paper used a literature review, as well as data from the National Treasury Secretariat （STN）. In addition, authors took as a tool to help multiple regression models to strengthen the results. The principal evidence shows that, even with a slight improvement in the framework of indicators of revenue, these municipalities have proved essentially dependent on resources from the Union. Additionally, the results show a relative reduction of spending on items, such as staff costs and legislation in one year to another. In parallel, there were greater participation of the variables, costs of health and sanitation, education and culture, among others, to explain the variation of the expenditure of municipalities in Espirito Santo in the years observed. The data fit well to the model with a significance level of 1%.
