Air Quality Legislation and Standards in the European Union: Background, Status and Public Participation

In order to improve air quality, the European Union introduced the New Air Quality Directive in 2008 and set its Member States strict targets on air pollution concentrations for the most harmful and challenging substances, such as fine particles. The law enforcement relies on a monitoring and reporting system to inform the European Commission and the public, for it is the citizens' right to be informed about harmful air quality. With sectoral measures, air quality could be improved in the past 20 years, but some emissions concentrations have stagnated in recent years and emissions temporarily exceed thresholds in nearly half of the Member States. The European Emission Inventory allows the commission to identify the substances, areas, and times of exceedances, and to implement sectoral measures leading to air quality improvements, all of which have to be made available publicly. This manuscript introduces the air quality legislation and reviews the quality of European air for recent years.

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

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.

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.

The Publication and Distribution of Chinses Standards and Other Standards-related Products

Standards Press of China (SPC), founded in October 1963, is the onlypublication center in China licensed to publish national standards, trade standards, and booksconcerned with standardization, quality, and other science and technology. The main publications areas following: 1. National standards; 2. Trade standards; 3. Standards compilation booksand guides; 4. Books concerned with standardization; 5. Books of quality management andquality certification; 6. Books of environmental management and environmental certification.

Grand Opening of the Plenary Meeting on Publicity of the 2005 World Standard Day

Organized by the Standard Administration of China (SAC), the plenary meeting on publicity of the 2005 World Standards Day was held on October 14, 2005 at the Great Hall of People. Surrounding the theme of this year's World Standards Day - "Standards for a Safer World", the meeting made publicized the status of construction and implementation of the food safety and production safety standard system of our country,the result of clearance on national standards and the announcement of formal operation of the system for online free-of-charge access to the full text of national compulsory standards, and the system for online distribution and service of national standards. Attending the meeting were Li Changjiang, Director of AQSIQ, Li Chuanqing,Party Group Secretary of AQSIQ, Li Zhonghai, Director of SAC, high-ranking officers of relevant departments of the State Council, Chen Xiaohong, Vice-minister of Ministry of Health, Wang Xianzheng, Vice-director of the National General Bureau of Supervision and Administration on Production Safety, and representatives and experts from enterprises of various sectors with a total of over 300 people. The meeting was presided over by Zhang Yanhua, Standing Vice-director of SAC.

The Mandatory Energy Efficiency Standard for Distribution Transformer soon Publicized in China

Owning to the rapid economy development in China and sharp increase of energyconsumption in recent years, energy shortage is increasingly apparent and becoming an importantobstacle to the sustainable development of our economy. With the aim to relieve the problem ofenergy shortage, the State Development and Reform Commission places the great emphasis ofenergy-saving work on improving energy efficiency of industrial energy-consuming products inenergy-saving work. The General Administration of Quality Supervision, Inspection and Quarantine ofthe People's Republic of China (AQSIQ) has issued and implemented two energy efficiency standardsfor three-phase induction motors and displacement air compressor, and will soon issue another twoenergy efficiency standards for clean- water centrifugal pumps and ventilation fans. The transformeris a kind of electric equipment widely used in many industries in national economy, with featuresof great amount of use, long period of operation and tremendous potential of energy-saving. So, itis necessary to develop the standard of energy efficiency for distribution transformers.

Analysis of the Standardization of Administrative Management in Colleges and Universities Under the Background of Information Technology

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.

MOHURD Publicizes Latest National Standards for Urban Planning

Lately,several standards including the Urban Comprehensive Transportation System Planning Standard,Urban Comprehensive Disaster Prevention Planning Standard,Scenic and Historic Area Gerenal Planning,Urban Environment Planning Standard,Urban Sanitation Facility Planning Standard,and Sponge City Construction Assessment Standard,were publicized on the official website of the Ministry of Housing and Urban-Rural Development(MOHURD).

Development in theoretical study and practice of library legislation in China

One of the most outstanding characteristics of library legislation in China is that theoretical research and legislative practice are mutually reinforcing, making important issues and basic rules and regulations closely associated with legislation and the research focus. A national library law is currently being enacted while several local library legislations have already seen fruitful results. In the enactment of 'Regulations for the Protection of Information Network Dissemination Rights', the library professional participated for the first time in enacting a national copyright law, which led to unprecedented flourishing of library activities and copyright studies. The promulgation of another legal framework,'Government Information Disclosure Regulations' further advanced the research on related issues and pushed forward government information services in public libraries in the same way. A new landmark for library legislation in recent years is the promulgation of'Guidelines for Land Utilization for Public Library Construction' and 'Public Library Construction Standards', while the framing of 'Rules of Professional Ethics for Librarians in China(On trial)' and the 'Library Service Manifesto' give indication that a framework of self-disciplinary measures of library professionals is established.