The difference between stages I and ]]I of gastric gas- trointestinal stromal tumor depends principally on the number of mitosis. According with TNM classification, the presence in the tumor of high mitotic rate deter...The difference between stages I and ]]I of gastric gas- trointestinal stromal tumor depends principally on the number of mitosis. According with TNM classification, the presence in the tumor of high mitotic rate deter- mines the upgrading. Many studies exposed different count techniques in evaluating the number of mitosis. An international standardized method to assess mitotic rate is needed.展开更多
In this paper, the authors focus on valuation standards as a result of the mandatory effect of the implementation of International Financial Reporting Standards （IFRS）, and more precisely on the context of fair valu...In this paper, the authors focus on valuation standards as a result of the mandatory effect of the implementation of International Financial Reporting Standards （IFRS）, and more precisely on the context of fair value. The paper assesses the impact concentrate on the IFRS adopter countries and at the same time on the Business Valuation Standards （BVS）, because they provide consistence and comparability, in time and in space, to the valuation even different implementation levels of the accounting information system （AIS）. The results corroborate that rules and practices are not sufficient conditions to create a widespread accounting language, and international institutional standards play an essential role in framing financial reporting characteristics, in order to assist financial analysts and accountants to implement the accounting system and strategies, as well as, on firms to adopt the best valuation practices on their disclosures. Also, the authors recommend that the International Accounting Standards Board [IASB], the Securities and Exchange Commission [SEC], the European Commission [EC] and valuation agencies should now devote their efforts to harmonizing valuation standards rather than harmonizing accounting standards.展开更多
Reliable service life data of building products are of great importance when completing environmental LCA （life cycle assessment） reviews, for LCC （life cycle costing） and for maintenance planning tasks. A researc...Reliable service life data of building products are of great importance when completing environmental LCA （life cycle assessment） reviews, for LCC （life cycle costing） and for maintenance planning tasks. A research project was set up to answer the following research questions： （1） what are reliable service life data of current used building products; and （2） how can generic data about the service lives of building products be tailored to specific project circumstances using the ＂factor method＂ described in the ISO （International Standard Organization） 15686 Series： ＂Buildings and Constructed Assets-Service-Life Planning＂. Experts of industry organisations for building materials and products made a final judgement of the new established reference service lives. Reference service lives of building products may show a large unknown bandwidth around the average. That will make the bandwidth of estimated service lives, taking the project situation of building components into account, very big. Experts have raised objections to the use the factor method for deriving mathematically a bandwidth of estimated service lives of a building product from the reference service life of the product. A practical analytical application of the factor method has been made by describing all factors and underlying criteria and a reference situation.展开更多
Standardization receives varied attention in different countries. Based on the Chinese national standardization status, this paper sets an evaluation system of national standardization on the principles of logic, comp...Standardization receives varied attention in different countries. Based on the Chinese national standardization status, this paper sets an evaluation system of national standardization on the principles of logic, comprehensiveness and operability, taking into account national standards and standardization activities. The evaluation system evaluates the national standardization development level through four aspects： standard development, standards implementation, standardization supporting measures, and participation in international standardization. This evaluation system provides a reasonable basis to evaluate the national standardization development level. The survey shows that if China wants to enhance its standardization development level, China needs to improve its standard development level, strengthen implication and application of standards, expand the standardization support measures and continuously improve the level of participation in international standardization.展开更多
文摘The difference between stages I and ]]I of gastric gas- trointestinal stromal tumor depends principally on the number of mitosis. According with TNM classification, the presence in the tumor of high mitotic rate deter- mines the upgrading. Many studies exposed different count techniques in evaluating the number of mitosis. An international standardized method to assess mitotic rate is needed.
文摘In this paper, the authors focus on valuation standards as a result of the mandatory effect of the implementation of International Financial Reporting Standards （IFRS）, and more precisely on the context of fair value. The paper assesses the impact concentrate on the IFRS adopter countries and at the same time on the Business Valuation Standards （BVS）, because they provide consistence and comparability, in time and in space, to the valuation even different implementation levels of the accounting information system （AIS）. The results corroborate that rules and practices are not sufficient conditions to create a widespread accounting language, and international institutional standards play an essential role in framing financial reporting characteristics, in order to assist financial analysts and accountants to implement the accounting system and strategies, as well as, on firms to adopt the best valuation practices on their disclosures. Also, the authors recommend that the International Accounting Standards Board [IASB], the Securities and Exchange Commission [SEC], the European Commission [EC] and valuation agencies should now devote their efforts to harmonizing valuation standards rather than harmonizing accounting standards.
文摘Reliable service life data of building products are of great importance when completing environmental LCA （life cycle assessment） reviews, for LCC （life cycle costing） and for maintenance planning tasks. A research project was set up to answer the following research questions： （1） what are reliable service life data of current used building products; and （2） how can generic data about the service lives of building products be tailored to specific project circumstances using the ＂factor method＂ described in the ISO （International Standard Organization） 15686 Series： ＂Buildings and Constructed Assets-Service-Life Planning＂. Experts of industry organisations for building materials and products made a final judgement of the new established reference service lives. Reference service lives of building products may show a large unknown bandwidth around the average. That will make the bandwidth of estimated service lives, taking the project situation of building components into account, very big. Experts have raised objections to the use the factor method for deriving mathematically a bandwidth of estimated service lives of a building product from the reference service life of the product. A practical analytical application of the factor method has been made by describing all factors and underlying criteria and a reference situation.
基金supported by National Key Technology R&D Program: Research on the Common Technology Methods of Standardization and Standards Development (Item Number:2006BAK04A07)
文摘Standardization receives varied attention in different countries. Based on the Chinese national standardization status, this paper sets an evaluation system of national standardization on the principles of logic, comprehensiveness and operability, taking into account national standards and standardization activities. The evaluation system evaluates the national standardization development level through four aspects： standard development, standards implementation, standardization supporting measures, and participation in international standardization. This evaluation system provides a reasonable basis to evaluate the national standardization development level. The survey shows that if China wants to enhance its standardization development level, China needs to improve its standard development level, strengthen implication and application of standards, expand the standardization support measures and continuously improve the level of participation in international standardization.
