The November 1948 open session of the Institute of Geological Sciences AS USSR was previously unknown,in contrast to the August 1948 session of VASKhNIL.The publication of the transcript of the session of geologists i...The November 1948 open session of the Institute of Geological Sciences AS USSR was previously unknown,in contrast to the August 1948 session of VASKhNIL.The publication of the transcript of the session of geologists is based on the original verified transcript from the Geological Institute and the Archive RAS.It presented reports on the main scientific directions of geology:stratigraphy,the Quaternary geology,lithology,geotectonics,petrography and petrology,mineralogy and geochemistry,and the geology of ore and coal deposits.This thick book details all the Q&A sessions,discussions of theories,methods,and practice among the leading Soviet geoscientists.The session and its resolution describe the situation and development of geology in the USSR in the mid-twentieth century as well as the collateral impact of the Lysenko affair on the earth sciences in the USSR.展开更多
In this paper it is examined whether firms following International Financial Reporting Standards （IFRS） exhibit higher accounting quality. While IFRS are supposed to improve international comparisons by harmonisatio...In this paper it is examined whether firms following International Financial Reporting Standards （IFRS） exhibit higher accounting quality. While IFRS are supposed to improve international comparisons by harmonisation and definition of strong principles, Ball （2006） and Nobes （2006） were concerned about differences in the application of IFRS cross-countries and firms. Barth, Landsman ＆ Lang （2008） stated that the flexibility of principles- based International Accounting Standards （IAS） could create incentives for firms to manage earnings. This paper contributes to analyse the impact of IFRS on accounting quality for European firms. The findings show that for firms in the European Union （EU） IFRS produce a negative effect on accounting quality that continues after 2005, when IFRS becomes mandatory. By contrast, for European firms which are not EU members the IFRS adoption increases accounting quality. These results support the concerns about IFRS application and flexibility and indicate that accounting quality does not improve just because the adoption of IFRS is mandatory.展开更多
China Electricity Council is a trade federation of enterprises and institutions of Chinese power industry and a non-profit social-economic organization. The paper briefs its nature, main responsibilities and organizat...China Electricity Council is a trade federation of enterprises and institutions of Chinese power industry and a non-profit social-economic organization. The paper briefs its nature, main responsibilities and organization framework of service network.展开更多
China Electricity Council organized competent authorities across the industry of electric power to work out the ＂Research Reports on the 12^th Five-Year Plan for Electric＂ Power lndustry ＂＂ in nearly one year, whi...China Electricity Council organized competent authorities across the industry of electric power to work out the ＂Research Reports on the 12^th Five-Year Plan for Electric＂ Power lndustry ＂＂ in nearly one year, which provides a reference/or governmental departments to formulate the 12^th Five-Year Plan on energy and electric power industry. The magazine should publish the serial reports inchliding power sources, power grids, equipment manufacture, energy and environment, and power economics. This paper presents the part of ＂ power grids, ＂ in which the strategies of developing power grids are put forward.展开更多
China Electricity Council organized competent authorities across the industry of electric power to work out the ＂Research Reports on the 12th Five-Year Plan for Electric Power Industry＂ in nearly one year,which prov...China Electricity Council organized competent authorities across the industry of electric power to work out the ＂Research Reports on the 12th Five-Year Plan for Electric Power Industry＂ in nearly one year,which provides a reference for governmental departments to formulate the 12th Five-Year Plan on energy and electric power industry.The magazine will publish the serial reports including power sources,power grids,equipment manufacture,energy and environment,and power economics.This paper presents the part of ＂power sources,＂ in which the strategies of developing various kinds of power sources are put forward.展开更多
According to several researches and survey findings, violence and the threat of violence are increasingly present at workplaces in the field of healthcare. In 2011, the Finnish Union of Health and Social Care Professi...According to several researches and survey findings, violence and the threat of violence are increasingly present at workplaces in the field of healthcare. In 2011, the Finnish Union of Health and Social Care Professionals--Tehy implemented a poster campaign targeted at the users of healthcare services, as well as healthcare staff. Representatives of local trade unions, as well as safety representatives, reported that the campaign was relevant. Most employers had a favorable attitude toward distributing campaign posters at the workplace. Raising this issue, which increases the mental burden of work and risks occupational safety at the workplace, helps to achieve improvements. Following the poster campaign, Tehy conducted an electronic survey in early 2012 about the impacts of the campaign among representatives of local trade unions （N= 279） and safety representatives （N = 278）. The campaign resulted in some working environment improvements, as well as an increase in reporting situations involving violence. On a more worrying note, the provision of workplace-level training on managing violent situations did not increase.展开更多
This paper discusses the nature of the Australian bus and coach representative environment and the role of the state-based voluntary professional association （SBVPA）. A literature review associated with memberships ...This paper discusses the nature of the Australian bus and coach representative environment and the role of the state-based voluntary professional association （SBVPA）. A literature review associated with memberships to which businesses subscribe for representation and linking social capital is presented, as well as a discussion on agency theory that possibly explains the member/association dynamic. The results of an Australia-wide survey of bus operators, which measures the extent of linking social capital between themselves and their SBVPA, are revealed. It is found that one state with consistently higher results may possess a competitive advantage in the form of a partnership agreement with the State Government Authority--an agreement that rests on co-operation and facilitates social capital. This evidence could contribute to the global narrative on how non-profit associations can be a mechanism for institutionalising social capital, sustain a firm＇s operation and encourage governments to increase their use of non-profit associations, as agents of government, to achieve public policy outcomes.展开更多
Some transactional governmental services are now offered to citizens world-wide by means of the internet. Principally, these transactions consist of applications for birth certificates, tax payments, payments of fines...Some transactional governmental services are now offered to citizens world-wide by means of the internet. Principally, these transactions consist of applications for birth certificates, tax payments, payments of fines, however, very rarely, or never can someone incorporate a business by means of e-government services. Rare also, are cases in which the consequences of business incorporation can be evaluated through the internet--for example employment creation or the attraction of investments. With respect to business incorporation the internet portal of the government of the state of Puebla is of no help, since it must be done in person in every case.展开更多
文摘The November 1948 open session of the Institute of Geological Sciences AS USSR was previously unknown,in contrast to the August 1948 session of VASKhNIL.The publication of the transcript of the session of geologists is based on the original verified transcript from the Geological Institute and the Archive RAS.It presented reports on the main scientific directions of geology:stratigraphy,the Quaternary geology,lithology,geotectonics,petrography and petrology,mineralogy and geochemistry,and the geology of ore and coal deposits.This thick book details all the Q&A sessions,discussions of theories,methods,and practice among the leading Soviet geoscientists.The session and its resolution describe the situation and development of geology in the USSR in the mid-twentieth century as well as the collateral impact of the Lysenko affair on the earth sciences in the USSR.
文摘In this paper it is examined whether firms following International Financial Reporting Standards （IFRS） exhibit higher accounting quality. While IFRS are supposed to improve international comparisons by harmonisation and definition of strong principles, Ball （2006） and Nobes （2006） were concerned about differences in the application of IFRS cross-countries and firms. Barth, Landsman ＆ Lang （2008） stated that the flexibility of principles- based International Accounting Standards （IAS） could create incentives for firms to manage earnings. This paper contributes to analyse the impact of IFRS on accounting quality for European firms. The findings show that for firms in the European Union （EU） IFRS produce a negative effect on accounting quality that continues after 2005, when IFRS becomes mandatory. By contrast, for European firms which are not EU members the IFRS adoption increases accounting quality. These results support the concerns about IFRS application and flexibility and indicate that accounting quality does not improve just because the adoption of IFRS is mandatory.
文摘China Electricity Council is a trade federation of enterprises and institutions of Chinese power industry and a non-profit social-economic organization. The paper briefs its nature, main responsibilities and organization framework of service network.
文摘China Electricity Council organized competent authorities across the industry of electric power to work out the ＂Research Reports on the 12^th Five-Year Plan for Electric＂ Power lndustry ＂＂ in nearly one year, which provides a reference/or governmental departments to formulate the 12^th Five-Year Plan on energy and electric power industry. The magazine should publish the serial reports inchliding power sources, power grids, equipment manufacture, energy and environment, and power economics. This paper presents the part of ＂ power grids, ＂ in which the strategies of developing power grids are put forward.
文摘China Electricity Council organized competent authorities across the industry of electric power to work out the ＂Research Reports on the 12th Five-Year Plan for Electric Power Industry＂ in nearly one year,which provides a reference for governmental departments to formulate the 12th Five-Year Plan on energy and electric power industry.The magazine will publish the serial reports including power sources,power grids,equipment manufacture,energy and environment,and power economics.This paper presents the part of ＂power sources,＂ in which the strategies of developing various kinds of power sources are put forward.
文摘According to several researches and survey findings, violence and the threat of violence are increasingly present at workplaces in the field of healthcare. In 2011, the Finnish Union of Health and Social Care Professionals--Tehy implemented a poster campaign targeted at the users of healthcare services, as well as healthcare staff. Representatives of local trade unions, as well as safety representatives, reported that the campaign was relevant. Most employers had a favorable attitude toward distributing campaign posters at the workplace. Raising this issue, which increases the mental burden of work and risks occupational safety at the workplace, helps to achieve improvements. Following the poster campaign, Tehy conducted an electronic survey in early 2012 about the impacts of the campaign among representatives of local trade unions （N= 279） and safety representatives （N = 278）. The campaign resulted in some working environment improvements, as well as an increase in reporting situations involving violence. On a more worrying note, the provision of workplace-level training on managing violent situations did not increase.
文摘This paper discusses the nature of the Australian bus and coach representative environment and the role of the state-based voluntary professional association （SBVPA）. A literature review associated with memberships to which businesses subscribe for representation and linking social capital is presented, as well as a discussion on agency theory that possibly explains the member/association dynamic. The results of an Australia-wide survey of bus operators, which measures the extent of linking social capital between themselves and their SBVPA, are revealed. It is found that one state with consistently higher results may possess a competitive advantage in the form of a partnership agreement with the State Government Authority--an agreement that rests on co-operation and facilitates social capital. This evidence could contribute to the global narrative on how non-profit associations can be a mechanism for institutionalising social capital, sustain a firm＇s operation and encourage governments to increase their use of non-profit associations, as agents of government, to achieve public policy outcomes.
文摘Some transactional governmental services are now offered to citizens world-wide by means of the internet. Principally, these transactions consist of applications for birth certificates, tax payments, payments of fines, however, very rarely, or never can someone incorporate a business by means of e-government services. Rare also, are cases in which the consequences of business incorporation can be evaluated through the internet--for example employment creation or the attraction of investments. With respect to business incorporation the internet portal of the government of the state of Puebla is of no help, since it must be done in person in every case.
