In this paper,it is first briefly described the basic situation and current policies of state owned enterprise reform in China.Then the major issues in the reform process are identified,the possible solutions in term...In this paper,it is first briefly described the basic situation and current policies of state owned enterprise reform in China.Then the major issues in the reform process are identified,the possible solutions in terms of reengineering stock equity structure and state share circulation are discussed,and finally some suggestions are made for the further state owned enterprise reform.Basing on the theory on the modern corporation system,relevant experiences of market economy nations and the practice of Chinese enterprise system reform.The approaches to determine the proportion of state share in the future corporations are proposed.Since the public ownership is not ideologically appropriate,the establishment of social security fund and mutual fund investment companies are suggested as new and acceptable pattern of public ownership.It is believed that these companies will be the major institutional shareholders in the future corporations.Their stock equity structure would mainly consist of institutional shareholders,which will be both consistent with international norms of modern corporations and with socialist public ownership with Chinese characteristics.展开更多
Reform dividends refer to the improvements in certain economic actors under the new, reformed institutional system as compared against the original system. Reform leads to greater economic growth potential by changing...Reform dividends refer to the improvements in certain economic actors under the new, reformed institutional system as compared against the original system. Reform leads to greater economic growth potential by changing the institutional environment, which in turn increases the vibrancy and innovation of economic actors. The most economically convenient system is also in actuality the most effective market economic system. Reform based on public and collective actions should be based on the following principle: if institutional reform is evolving towards the enhancement of economic convenience, then we can be sure that reform is embarking on the path of releasing dividends.展开更多
The combined selection index used in the breeding of new Yorkshire dam line with high prolificacy according to breeding objects was formulated as /:2.272E- BVNB-0.056EBVDAYS. After 5 generations breeding, the two mai...The combined selection index used in the breeding of new Yorkshire dam line with high prolificacy according to breeding objects was formulated as /:2.272E- BVNB-0.056EBVDAYS. After 5 generations breeding, the two main selected traits such as total number of born and age at 100 kg weight was 12.17 piglets/litter and 165.18 d, respectively. The genetic improvements per generates was 0.156 and -2.198, respec- tively. The breeding objects of the new Yorkshire dam line with high prolificacy were basically reached. It indicated that the methods and index could be used in pig breeding.展开更多
This paper aims at widespread presence of expansive soil which can be obtained in the project from Xiaoxita to Yaqueling first-class highway rebuilding engineering in Yichang City of Hubei Province and weathered sand ...This paper aims at widespread presence of expansive soil which can be obtained in the project from Xiaoxita to Yaqueling first-class highway rebuilding engineering in Yichang City of Hubei Province and weathered sand which can be made full use locally,many experiments have been made. Compaction experiments and expansibility index indoor experiments of undisturbed expansive soil and expansive soil mixed with sand ranging from 10 % to 50 % have been made. Through the test mixing undisturbed expansive soil with different content of weathered sand,it can change the expansive soil water characteristics and compaction characteristics. It can influence the expansibility of the expansive soil index and significantly inhibit the expansibility of the expansive soil and reach the standard of roadbed filler.展开更多
The truncation error of improved Cotes formula is presented in this paper. It also displays an analysis on convergence order of improved Cotes formula. Examples of numerical calculation is given in the end.
A highway was constructed in Jiangxi Province, China, through mountainous area. Some sections of the highway went through valleys where a soft clay layer of 6,8.5 m deep was encountered. A new explosive method was dev...A highway was constructed in Jiangxi Province, China, through mountainous area. Some sections of the highway went through valleys where a soft clay layer of 6,8.5 m deep was encountered. A new explosive method was developed and adopted for this project. In this method, blasting is used to remove and replace soft clay with crushed stones. Explosive charges are placed in the soil to be improved according to a certain pattern. Crushed stones are piled up behind the area where charges are installed. The explosion removes most of the soil in the exploded area and causes the pile of crushed stones to slide into the area where the soil is removed by blasting. A formular was suggested to calculate the charge weight used for improving a certain type of soil. The effectiveness of the method is evaluated using borehole exploration, plate load tests,and ground-probing radar tests.展开更多
The mode of arrangement and innovation of governance for corporate rights of control should be in accordance with the global resource disposition opportunities and efficiency competition. Based on rights formulated by...The mode of arrangement and innovation of governance for corporate rights of control should be in accordance with the global resource disposition opportunities and efficiency competition. Based on rights formulated by acts and regulations, this paper establishes models of arrangement for corporate rights of control, and then analyses the composite basic features derived from the models. To conclude, a main frame for the arrangement and innovation of corporate rights of control is put forward based on the real practice of listed companies in China.展开更多
In order to improve the maritime PE quality and improve the physical qualifications of the maritime undergraduates to enable them to provide better service for the shipping industry, this paper makes studies on the ma...In order to improve the maritime PE quality and improve the physical qualifications of the maritime undergraduates to enable them to provide better service for the shipping industry, this paper makes studies on the maritime PE reform and development under the new requirements of STCW Convention and probes into the difference from other courses. On basis of this, the paper puts forth the necessity and development orientation of the reform in the aspects of objectives, models, contents and evaluation methods.展开更多
Under the new situation, news and propaganda work must hold high the banner around the overall situation, serve the people, make reform and innovation, adhere to the correct guidance of public opinion, to improve the ...Under the new situation, news and propaganda work must hold high the banner around the overall situation, serve the people, make reform and innovation, adhere to the correct guidance of public opinion, to improve the ability to guide public opinion, to create a good public opinion environment, to better play and publicize the party' s ideas, to promote social justice, to access to social conditions public opinion, to guide social hot spots, to divert the public mood, to improve the important role of public opinion. We should put the improvement of the ability to guide public opinion in a prominent position, conduct in-depth research, and come up with concrete measures to achieve new results. We must adhere to the Party' s principles; firmly grasp the correct guidance of public opinion. Guiding correctly public opinion will benefit the country, party and people; guiding media wrong will make damage to China, party and people. To firmly establish political awareness, the overall sense of responsibility, position sense, we should put adhering to the correct orientation in the first place on the news and propaganda work.展开更多
Social imbalance and obsolescence of the built environment has emerged in large sized housing estates in metropolises. In particular, the requirement of such planned housing areas has not matched public service provid...Social imbalance and obsolescence of the built environment has emerged in large sized housing estates in metropolises. In particular, the requirement of such planned housing areas has not matched public service provided by the infrastructure. On not only physical but also social aspect of local communities of this kind of housing area have a lot of problems while it also has a lot of good characteristics. A representative one is that age of the tenants is rising very swiftly and it makes the local community imbalanced. Nowadays many countries including Japan have tackled problems concerning housing estates constructed during the mass housing era and try to search for ways to reactivate so-called new town areas by utilisation of existing environmental resources such as building stock and ample green open space. In Japan many elemental technologies have been developed in order to utilise existing building stock. However, how to combine these technologies and new holistic methods for reactivation are still underdeveloped. Therefore, it is very important to fred these ways and to make a comprehensive plan for rehabilitation of these areas. The first purpose of our study is to develop and clarify how to organise and integrate many kinds of elemental techniques and the holistic measures for the improvement of both social and physical environment in suburban mass housing estates. Subsequently we try to reorganise proper relations between human settlements and the various service provision for those regions. Our last focus is put on searching for new ways to raise the value of existing housing environment. Our conclusion intends to indicate important of the master plan and its execution, where mass housing estates progress for the physical and social improvement.展开更多
Started with the discussions on the value orientation of urban water supply industry marketization,the article points out that the current urban water supply industry marketization reform is inconsistent with the goal...Started with the discussions on the value orientation of urban water supply industry marketization,the article points out that the current urban water supply industry marketization reform is inconsistent with the goal of public water service equalization to some extent.The article also analyzes the problems emerged in urban water supply industry marketization reform and various rea-sons in view of efficiency and fairness.An efficiency and fairness oriented management model is built in this article to illustrate how the government should conciliate interests of various communities involved in the process of marketization reform of the urban water supply industry so as to actualize the coordination of efficiency and fairness.At the end,an assumption on urban water price is put forward to help achieve the public water service equalization.展开更多
The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational st...The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational strategic pattern is being adjusted. Many countries have problems with public management, and are faced with a new array of social trends and increasingly popular movements. The world is entering a new era full of chaos and anxiety. Mankind once again faces significant trade-offs and choices in peace and conflict, development and recession, openness and isolation, liberalism and conservatism. China strives to advocate win-win cooperation and lead the trend of reform and opening to maintain a favorable external environment despite world chaos, and enhance status and institutional fights in the international system. China's 30 years of development was successful in the process of integrating into the existing international system; China is a participant as well as a builder of the international system, rather than a challenger or a subversive. In the future, with a constructive attitude, China will promote the international system in a more reasonable direction together with international partners, in order to better safeguard world peace and security, and promote sustainable development throughout the world.展开更多
The vast production of CCW (Civil Construction Waste) has caused socio-environmental concern as a result of the exploration of natural resources, clandestine disposal and proliferation of vector-borne diseases, for ...The vast production of CCW (Civil Construction Waste) has caused socio-environmental concern as a result of the exploration of natural resources, clandestine disposal and proliferation of vector-borne diseases, for example. It now gives priority to non-generation, reduction and recycling of CCW. This study, therefore, seeks an alternative for CCW by comparing the physical and mechanical characteristics, both in laboratory and onsite, of the recycled CCW aggregate and natural aggregate (stone powder), commonly used in the composition of compaction piles for improving soils in foundation works in the city of Recife, Pernambuco, Brazil. All results showed similar behaviours among the investigated samples (CCW recycled and natural), confirming the satisfactory performance of the investigated CCW material.展开更多
There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government's aspirations in the development in any countries. Through the receipt of funds from the state budget...There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government's aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country's resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting (GSA) which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.展开更多
From the perspective of public administration, China's government re tbrm coincides with China's 30 years of reform and opening-up. Therefore, government reform, in particular central government reform, provides us ...From the perspective of public administration, China's government re tbrm coincides with China's 30 years of reform and opening-up. Therefore, government reform, in particular central government reform, provides us another perspective to look at the past 30 years of reform and opening-up. Although China's central government has gone through six rounds of reform over the past three decades, goverument reforms still face major challenges. Approached from the relationship between the transformation of the social order and government reform, this paper tries to understand the basic logic behind China's government reform. By reviewing the history of institutional reform and analyzing current restrictions that confront China's government reform, this paper points out the trends of China's government reform. In this paper, the authors try to study the micro and macro motivations of China's governmental reform by using public choice theory, and briefly comment on the "super ministry system." .展开更多
In recent years, with this social problem of"Medical treatment is difficult and expensive" has not been effectively addressed, "Doctor-patient conflicts" phenomenon emerge in endlessly, medical costs increase ever...In recent years, with this social problem of"Medical treatment is difficult and expensive" has not been effectively addressed, "Doctor-patient conflicts" phenomenon emerge in endlessly, medical costs increase every year, the city public hospital reform continues to be the focus of attention of government and society In this paper, the theory of governance of public ponds of Elinor Ostrom and Mancur Olson's theory of logic of collective action as the theoretical basis of this study, Through the entire medical stakeholders together to form a medical community, the formation of multiple, independent management of public hospitals and the whole public health care system.展开更多
Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards...Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.展开更多
This work describes the retro-analysis of design of rehabilitation of existing bridge over the river Cubiculo on BR-101 in Santa Catarina, Brazil, aiming to evaluate the intervention processes. In this way, it was ver...This work describes the retro-analysis of design of rehabilitation of existing bridge over the river Cubiculo on BR-101 in Santa Catarina, Brazil, aiming to evaluate the intervention processes. In this way, it was verified that the project adopted for strengthening of the structure was not adequate to support the evolution of the maximum load over time and the overload due to widening, and it was also verified that the changes in the load factor do not comply with the update of the Brazilian Technical Standards ABNT: NBR-7188 [1]. The retro-analysis of the bridge rehabilitation project has demonstrated fundamental importance to avoid possible design failings, accidents, and reworks. Affirming that it is essential to comply with Standards and Technical Manuals on the elaboration of the rehabilitation project of structures and in choosing the type of intervention to the existing structure.展开更多
基金Supported by National Natural Science Foundation of China(No.79770 0 63)
文摘In this paper,it is first briefly described the basic situation and current policies of state owned enterprise reform in China.Then the major issues in the reform process are identified,the possible solutions in terms of reengineering stock equity structure and state share circulation are discussed,and finally some suggestions are made for the further state owned enterprise reform.Basing on the theory on the modern corporation system,relevant experiences of market economy nations and the practice of Chinese enterprise system reform.The approaches to determine the proportion of state share in the future corporations are proposed.Since the public ownership is not ideologically appropriate,the establishment of social security fund and mutual fund investment companies are suggested as new and acceptable pattern of public ownership.It is believed that these companies will be the major institutional shareholders in the future corporations.Their stock equity structure would mainly consist of institutional shareholders,which will be both consistent with international norms of modern corporations and with socialist public ownership with Chinese characteristics.
文摘Reform dividends refer to the improvements in certain economic actors under the new, reformed institutional system as compared against the original system. Reform leads to greater economic growth potential by changing the institutional environment, which in turn increases the vibrancy and innovation of economic actors. The most economically convenient system is also in actuality the most effective market economic system. Reform based on public and collective actions should be based on the following principle: if institutional reform is evolving towards the enhancement of economic convenience, then we can be sure that reform is embarking on the path of releasing dividends.
基金Supported by National Science and Technology Support Plan during the Eleventh Five-year Plan(2006BAD01A08-02)Hubei Agricultural Innovation Program(2007-620-004-003)Special Fund for Modern Pig Production Technology Construction(NYCYTX-009)~~
文摘The combined selection index used in the breeding of new Yorkshire dam line with high prolificacy according to breeding objects was formulated as /:2.272E- BVNB-0.056EBVDAYS. After 5 generations breeding, the two main selected traits such as total number of born and age at 100 kg weight was 12.17 piglets/litter and 165.18 d, respectively. The genetic improvements per generates was 0.156 and -2.198, respec- tively. The breeding objects of the new Yorkshire dam line with high prolificacy were basically reached. It indicated that the methods and index could be used in pig breeding.
文摘This paper aims at widespread presence of expansive soil which can be obtained in the project from Xiaoxita to Yaqueling first-class highway rebuilding engineering in Yichang City of Hubei Province and weathered sand which can be made full use locally,many experiments have been made. Compaction experiments and expansibility index indoor experiments of undisturbed expansive soil and expansive soil mixed with sand ranging from 10 % to 50 % have been made. Through the test mixing undisturbed expansive soil with different content of weathered sand,it can change the expansive soil water characteristics and compaction characteristics. It can influence the expansibility of the expansive soil index and significantly inhibit the expansibility of the expansive soil and reach the standard of roadbed filler.
文摘The truncation error of improved Cotes formula is presented in this paper. It also displays an analysis on convergence order of improved Cotes formula. Examples of numerical calculation is given in the end.
文摘A highway was constructed in Jiangxi Province, China, through mountainous area. Some sections of the highway went through valleys where a soft clay layer of 6,8.5 m deep was encountered. A new explosive method was developed and adopted for this project. In this method, blasting is used to remove and replace soft clay with crushed stones. Explosive charges are placed in the soil to be improved according to a certain pattern. Crushed stones are piled up behind the area where charges are installed. The explosion removes most of the soil in the exploded area and causes the pile of crushed stones to slide into the area where the soil is removed by blasting. A formular was suggested to calculate the charge weight used for improving a certain type of soil. The effectiveness of the method is evaluated using borehole exploration, plate load tests,and ground-probing radar tests.
文摘The mode of arrangement and innovation of governance for corporate rights of control should be in accordance with the global resource disposition opportunities and efficiency competition. Based on rights formulated by acts and regulations, this paper establishes models of arrangement for corporate rights of control, and then analyses the composite basic features derived from the models. To conclude, a main frame for the arrangement and innovation of corporate rights of control is put forward based on the real practice of listed companies in China.
文摘In order to improve the maritime PE quality and improve the physical qualifications of the maritime undergraduates to enable them to provide better service for the shipping industry, this paper makes studies on the maritime PE reform and development under the new requirements of STCW Convention and probes into the difference from other courses. On basis of this, the paper puts forth the necessity and development orientation of the reform in the aspects of objectives, models, contents and evaluation methods.
文摘Under the new situation, news and propaganda work must hold high the banner around the overall situation, serve the people, make reform and innovation, adhere to the correct guidance of public opinion, to improve the ability to guide public opinion, to create a good public opinion environment, to better play and publicize the party' s ideas, to promote social justice, to access to social conditions public opinion, to guide social hot spots, to divert the public mood, to improve the important role of public opinion. We should put the improvement of the ability to guide public opinion in a prominent position, conduct in-depth research, and come up with concrete measures to achieve new results. We must adhere to the Party' s principles; firmly grasp the correct guidance of public opinion. Guiding correctly public opinion will benefit the country, party and people; guiding media wrong will make damage to China, party and people. To firmly establish political awareness, the overall sense of responsibility, position sense, we should put adhering to the correct orientation in the first place on the news and propaganda work.
文摘Social imbalance and obsolescence of the built environment has emerged in large sized housing estates in metropolises. In particular, the requirement of such planned housing areas has not matched public service provided by the infrastructure. On not only physical but also social aspect of local communities of this kind of housing area have a lot of problems while it also has a lot of good characteristics. A representative one is that age of the tenants is rising very swiftly and it makes the local community imbalanced. Nowadays many countries including Japan have tackled problems concerning housing estates constructed during the mass housing era and try to search for ways to reactivate so-called new town areas by utilisation of existing environmental resources such as building stock and ample green open space. In Japan many elemental technologies have been developed in order to utilise existing building stock. However, how to combine these technologies and new holistic methods for reactivation are still underdeveloped. Therefore, it is very important to fred these ways and to make a comprehensive plan for rehabilitation of these areas. The first purpose of our study is to develop and clarify how to organise and integrate many kinds of elemental techniques and the holistic measures for the improvement of both social and physical environment in suburban mass housing estates. Subsequently we try to reorganise proper relations between human settlements and the various service provision for those regions. Our last focus is put on searching for new ways to raise the value of existing housing environment. Our conclusion intends to indicate important of the master plan and its execution, where mass housing estates progress for the physical and social improvement.
文摘Started with the discussions on the value orientation of urban water supply industry marketization,the article points out that the current urban water supply industry marketization reform is inconsistent with the goal of public water service equalization to some extent.The article also analyzes the problems emerged in urban water supply industry marketization reform and various rea-sons in view of efficiency and fairness.An efficiency and fairness oriented management model is built in this article to illustrate how the government should conciliate interests of various communities involved in the process of marketization reform of the urban water supply industry so as to actualize the coordination of efficiency and fairness.At the end,an assumption on urban water price is put forward to help achieve the public water service equalization.
文摘The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational strategic pattern is being adjusted. Many countries have problems with public management, and are faced with a new array of social trends and increasingly popular movements. The world is entering a new era full of chaos and anxiety. Mankind once again faces significant trade-offs and choices in peace and conflict, development and recession, openness and isolation, liberalism and conservatism. China strives to advocate win-win cooperation and lead the trend of reform and opening to maintain a favorable external environment despite world chaos, and enhance status and institutional fights in the international system. China's 30 years of development was successful in the process of integrating into the existing international system; China is a participant as well as a builder of the international system, rather than a challenger or a subversive. In the future, with a constructive attitude, China will promote the international system in a more reasonable direction together with international partners, in order to better safeguard world peace and security, and promote sustainable development throughout the world.
文摘The vast production of CCW (Civil Construction Waste) has caused socio-environmental concern as a result of the exploration of natural resources, clandestine disposal and proliferation of vector-borne diseases, for example. It now gives priority to non-generation, reduction and recycling of CCW. This study, therefore, seeks an alternative for CCW by comparing the physical and mechanical characteristics, both in laboratory and onsite, of the recycled CCW aggregate and natural aggregate (stone powder), commonly used in the composition of compaction piles for improving soils in foundation works in the city of Recife, Pernambuco, Brazil. All results showed similar behaviours among the investigated samples (CCW recycled and natural), confirming the satisfactory performance of the investigated CCW material.
文摘There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government's aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country's resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting (GSA) which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.
文摘From the perspective of public administration, China's government re tbrm coincides with China's 30 years of reform and opening-up. Therefore, government reform, in particular central government reform, provides us another perspective to look at the past 30 years of reform and opening-up. Although China's central government has gone through six rounds of reform over the past three decades, goverument reforms still face major challenges. Approached from the relationship between the transformation of the social order and government reform, this paper tries to understand the basic logic behind China's government reform. By reviewing the history of institutional reform and analyzing current restrictions that confront China's government reform, this paper points out the trends of China's government reform. In this paper, the authors try to study the micro and macro motivations of China's governmental reform by using public choice theory, and briefly comment on the "super ministry system." .
文摘In recent years, with this social problem of"Medical treatment is difficult and expensive" has not been effectively addressed, "Doctor-patient conflicts" phenomenon emerge in endlessly, medical costs increase every year, the city public hospital reform continues to be the focus of attention of government and society In this paper, the theory of governance of public ponds of Elinor Ostrom and Mancur Olson's theory of logic of collective action as the theoretical basis of this study, Through the entire medical stakeholders together to form a medical community, the formation of multiple, independent management of public hospitals and the whole public health care system.
文摘Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.
文摘This work describes the retro-analysis of design of rehabilitation of existing bridge over the river Cubiculo on BR-101 in Santa Catarina, Brazil, aiming to evaluate the intervention processes. In this way, it was verified that the project adopted for strengthening of the structure was not adequate to support the evolution of the maximum load over time and the overload due to widening, and it was also verified that the changes in the load factor do not comply with the update of the Brazilian Technical Standards ABNT: NBR-7188 [1]. The retro-analysis of the bridge rehabilitation project has demonstrated fundamental importance to avoid possible design failings, accidents, and reworks. Affirming that it is essential to comply with Standards and Technical Manuals on the elaboration of the rehabilitation project of structures and in choosing the type of intervention to the existing structure.