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
Through in-depth interviews and questionnaires,we take Mianyang City,Aba Prefecture,and Suining City in Sichuan Province as the study object,to analyze the relationship between the basic situation of farmers and the s...Through in-depth interviews and questionnaires,we take Mianyang City,Aba Prefecture,and Suining City in Sichuan Province as the study object,to analyze the relationship between the basic situation of farmers and the supply mechanism implementation of rural public goods.The research results show that the younger the farmers,the higher the educational level,the higher the annual household income,and the higher the enthusiasm in participating the discussion of the supply of rural public goods.And the correlation between farmers'annual household income and participation in the supply of public goods is the highest.Finally corresponding countermeasures and proposals are put forth based on farmers' educational level and annual household income,the two difficulties in supply mechanism implementation of rural public goods.展开更多
Background: Ethiopia is one of the countries with the highest Human Immune-deficiency Virus (HIV) and Tuberculosis (TB) infection rates in the world. To improve TB/HIV Programs outcomes through Public Private Partners...Background: Ethiopia is one of the countries with the highest Human Immune-deficiency Virus (HIV) and Tuberculosis (TB) infection rates in the world. To improve TB/HIV Programs outcomes through Public Private Partnership Mix (PPM) approach was in place since 2006. But the status of its implementation has never been assessed. Methods: In this cross sectional study we employed mixed methods;we interviewed 272 tuberculosis patients, reviewed their records, and facilitated six in-depth interviews and four focus group discussions. The survey was conducted from January through March 2014 in Addis Ababa. Result: Among the interviewees 51.5% were males and the mean age was (32.7 ± SD 12.4) years. PPM facilities were offering HIV counseling for all TB patients;whereas 87.5% of TB patients have received HIV testing services. The TB/HIV co-infection rate was 45.4%. And only 72.2% TB/HIV patients were enrolled into chronic disease care services, 64.8% were put on Cotrimoxazol Preventive Therapy (CPT) and 50% were put on standard highly active anti-retro viral therapy (HAART) services. All PPM facilities don’t have IPT (Isoniazid Prophylaxis Therapy). The TB/HIV collaborative services strongly linked with the public health sector which was documented by developing inclusive work plan which create access to supplies and conducting joint supportive supervisions. However, the majorities of PPM facilities don’t have Multi-Disciplinary Team and lacks some essential supplies. The predictor for uptake of CPT were: being females TB patients was 86% lower than their counter part males (AOR = 0.14;95% CI = 0.04 - 0.92 P = 0.002), patients who has attended their TB/HIV care at private for the profit facilities were 84% lower than those attend in private not for profit facilities (AOR = 0.16;95% CI = 0.49 - 0.55, P = 0.003). Conclusions: The TB/HIV collaborative services at program level are stronger but only half of patients didn’t get the comprehensive TB/HIV collaborative services to achieve recommended quality of care. Strengthening the services and ensuring the availability of essential supplies was highly recommended.展开更多
NTRU is a lattice-based public key cryptosystem featuring reasonably short, easily created keys, high speed, and low memory requirements, seems viable for wireless network. This paper presents two optimized designs ba...NTRU is a lattice-based public key cryptosystem featuring reasonably short, easily created keys, high speed, and low memory requirements, seems viable for wireless network. This paper presents two optimized designs based on the enhanced NTRU algorithm. One is a light-weight and fast NTRU core, it performs encryption only. This work has a gate-count of 1175 gates and a power consumption of 1.51 μW. It can finish the whole encryption process in 1498 μs at 500 kHz. As such, it is perfect for wireless sensor network. Another high-speed NTRU core is capable of both encryption and decryption, with delays of 16,064 μs and 128,010 μs in encryption and decryption respectively. Moreover, it consists of 25,758 equivalent gates and has a total power consumption of 59.2 μW (it will be reduced greatly if low power methods were adopted). This core is recommended to be used in base stations or servers in wireless network.展开更多
In order to solve the contradiction between the rapid growth of urban motor vehicles and the lack of road traffic resources to fundamentally improve the problem of "difficult driving and difficult parking", ...In order to solve the contradiction between the rapid growth of urban motor vehicles and the lack of road traffic resources to fundamentally improve the problem of "difficult driving and difficult parking", it is necessary to carry out scientific planning and design of urban parking lots. The study analyzed the main problems of urban parking, discussed the planning principles and countermeasures of parking lot planning, and briefly introduced the practical experience of the special parking lot planning of the central urban area in Xiajiang County, Ji’an City, Jiangxi Province. It is hoped that through parking lot planning, the contradiction between supply and demand of urban parking can be effectively alleviated and the urban traffic environment can be improved.展开更多
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.
基金Supported by the 11th Five-Year Plan Key Program of Philosophy and Social Sciences in Sichuan Province in 2010(SC10A014)
文摘Through in-depth interviews and questionnaires,we take Mianyang City,Aba Prefecture,and Suining City in Sichuan Province as the study object,to analyze the relationship between the basic situation of farmers and the supply mechanism implementation of rural public goods.The research results show that the younger the farmers,the higher the educational level,the higher the annual household income,and the higher the enthusiasm in participating the discussion of the supply of rural public goods.And the correlation between farmers'annual household income and participation in the supply of public goods is the highest.Finally corresponding countermeasures and proposals are put forth based on farmers' educational level and annual household income,the two difficulties in supply mechanism implementation of rural public goods.
文摘Background: Ethiopia is one of the countries with the highest Human Immune-deficiency Virus (HIV) and Tuberculosis (TB) infection rates in the world. To improve TB/HIV Programs outcomes through Public Private Partnership Mix (PPM) approach was in place since 2006. But the status of its implementation has never been assessed. Methods: In this cross sectional study we employed mixed methods;we interviewed 272 tuberculosis patients, reviewed their records, and facilitated six in-depth interviews and four focus group discussions. The survey was conducted from January through March 2014 in Addis Ababa. Result: Among the interviewees 51.5% were males and the mean age was (32.7 ± SD 12.4) years. PPM facilities were offering HIV counseling for all TB patients;whereas 87.5% of TB patients have received HIV testing services. The TB/HIV co-infection rate was 45.4%. And only 72.2% TB/HIV patients were enrolled into chronic disease care services, 64.8% were put on Cotrimoxazol Preventive Therapy (CPT) and 50% were put on standard highly active anti-retro viral therapy (HAART) services. All PPM facilities don’t have IPT (Isoniazid Prophylaxis Therapy). The TB/HIV collaborative services strongly linked with the public health sector which was documented by developing inclusive work plan which create access to supplies and conducting joint supportive supervisions. However, the majorities of PPM facilities don’t have Multi-Disciplinary Team and lacks some essential supplies. The predictor for uptake of CPT were: being females TB patients was 86% lower than their counter part males (AOR = 0.14;95% CI = 0.04 - 0.92 P = 0.002), patients who has attended their TB/HIV care at private for the profit facilities were 84% lower than those attend in private not for profit facilities (AOR = 0.16;95% CI = 0.49 - 0.55, P = 0.003). Conclusions: The TB/HIV collaborative services at program level are stronger but only half of patients didn’t get the comprehensive TB/HIV collaborative services to achieve recommended quality of care. Strengthening the services and ensuring the availability of essential supplies was highly recommended.
文摘NTRU is a lattice-based public key cryptosystem featuring reasonably short, easily created keys, high speed, and low memory requirements, seems viable for wireless network. This paper presents two optimized designs based on the enhanced NTRU algorithm. One is a light-weight and fast NTRU core, it performs encryption only. This work has a gate-count of 1175 gates and a power consumption of 1.51 μW. It can finish the whole encryption process in 1498 μs at 500 kHz. As such, it is perfect for wireless sensor network. Another high-speed NTRU core is capable of both encryption and decryption, with delays of 16,064 μs and 128,010 μs in encryption and decryption respectively. Moreover, it consists of 25,758 equivalent gates and has a total power consumption of 59.2 μW (it will be reduced greatly if low power methods were adopted). This core is recommended to be used in base stations or servers in wireless network.
文摘In order to solve the contradiction between the rapid growth of urban motor vehicles and the lack of road traffic resources to fundamentally improve the problem of "difficult driving and difficult parking", it is necessary to carry out scientific planning and design of urban parking lots. The study analyzed the main problems of urban parking, discussed the planning principles and countermeasures of parking lot planning, and briefly introduced the practical experience of the special parking lot planning of the central urban area in Xiajiang County, Ji’an City, Jiangxi Province. It is hoped that through parking lot planning, the contradiction between supply and demand of urban parking can be effectively alleviated and the urban traffic environment can be improved.
