国际公共部门会计准则第39号最新进展及其启示

2016年7月,国际公共部门会计准则理事会(IPSASB)颁布了《国际公共部门会计准则第39号——雇员福利》(IPSAS 39)。文章在梳理IPSAS 39主要内容的基础上,对公共部门设定提存计划和设定受益计划等相关核算进行了介绍,并对我国未来发展类似准则提出了有益建议。

BENEFITS OF ISO 9000 CERTIFICATION AND FURTHER DEVELOPMENT ON QUALITY MANAGEMENT

This paper summarizes the benefits of ISO 9000 certification based on the findings of nine research studies conducted in more than ten developed countries/cities. Major benefits derived by the certified companies are identified. Future development approaches adopted by certified companies are summarized. Aspects of research methodology and objective for future research in ISO 9000 are also discussed.

Frequency Effect of Formulaic Sequences on CAF in Academic Writing:Examples from L2 Master’s Theses

This study was conducted to explore the individual uses of formulaic sequence(FS)frequency and their effects on complexity,accuracy,and fluency(CAF)in academic writing.Data was collected from the conclusion sections of a self-compiled corpus of 30 L2 master’s theses.Statistical analysis revealed several notable conclusions.1)Student writers tend to make repetitive use of particular FSs in single texts.2)FS use has a significant frequency effect on fluency,and the high-frequency group slightly outperforms the low-frequency group.3)FS use has a certain frequency effect on accuracy,and the high-frequency group demonstrates the strongest correlation between FS frequency and accuracy.4)FS use has a significant frequency effect on lexical complexity,and the low-frequency group slightly outperforms the high-frequency group.In the low-frequency group,FS use has a significant frequency effect on syntactic complexity as well.Finally,5)The results support Skehan’s trade-off effect,a competition between CAF,which,to a certain degree,is affected by individual uses of FS frequency.The low-frequency group displays a greater trade-off effect than the high-frequency group.

Standardization of CPUE for Chilean Jack Mackerel (Trachurus murphyi) from Chinese Trawl Fleets in the High Seas of the Southeast Pacific Ocean

The generalized linear model （GLM） and generalized additive model （GAM） were applied to the standardization of catch per unit effort （CPUE） for Chilean jack mackerel from Chinese factory trawl fishing fleets in the Southeast Pacific Ocean from 2001 to 2010 by removing the operational, environmental, spatial and temporal impacts. A total of 9 factors were selected to build the GLM and GAM, i.e., Year, Month, Vessel, La Nifia and E1 Nifio events （ELE）, Latitude, Longitude, Sea surface temperature （SST）, SST anomaly （SSTA）, Nino3.4 index and an interaction term between Longitude and Latitude. The first 5 factors were significant components in the GLM, which in combination explained 27.34% of the total variance in nominal CPUE. In the stepwise GAM, all factors explained 30.78% of the total variance, with Month, Year and Vessel as the main factors influencing CPUE. The higher CPUE occurred during the period April to July at a SST range of 12-15℃ and a SSTA range of 0.2-1.0℃. The CPUE was significantly higher in normal years compared with that in La Nifia and E1 Nifio years. The abundance of Chilean jack mackerel declined during 2001 and 2010, with an increase in 2007. This work provided the relative abundance index of Chilean jack mackerel for stock as- sessment by standardizing catch and effort data of Chinese trawl fisheries and examined the influence of temporal, spatial, environ- mental and fisheries operational factors on Chilean jack mackerel CPUE.

Selective removal technology using chemical etching and excimer assistance in precision recycle of color filter

Color filters are produced using semiconductor production techniques although problems with low yield remain to be addressed. This study presents a new means of selective removal using excimer irradiation, chemical etching, or electrochemical machining on the fifth generation TFT LCDs. The selective removal of microstructure layers from the color filter surface of an optoelectronic flat panel display, as well as complete removal of the ITO thin-films, RGB layer, or resin black matrix (BM) layer from the substrate is possible. Individual defective film layers can be removed, or all films down to the Cr layer or bare glass can be completely eliminated. Experimental results demonstrate that defective ITO thin-films, RGB layers, or the resin BM layer can now be recycled with a great precision. When the ITO or RGB layer proves difficult to remove, excimer light can be used to help with removal. During this recycling process, the use of 225 nm excimer irradiation before chemical etching, or electrochemical machining, makes removal of stubborn film residues easy, effectively improving the quality of recycled color filters and reducing fabrication cost.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

Clinical study of FOLFOX4 regimen for patients of advanced hepatocellular carcinoma

Objective:The aim of our study was to observe the efficiency and toxicity of oxaliplatin (L-OHP) combined with CF/5-FU in patients with advanced primary hepatocellular carcinoma.Methods:Twenty patients with advanced primary hepatocellular carcinoma had recurrence/metastasis after multiple courses of TACE (cisplatin and epirubicin,etc.).All patients were treated with FOLFOX4 regimen of the combination of oxaliplatin and leucovorin and 5-fluorouracil.Treatment was repeated every 2 weeks until disease progression or unacceptable adverse effects occurred.The efficiency was evaluated according to RECIST criteria,and toxicities according to American National Cancer Institute Common Toxicity Criteria (NCI CTC),respectively.Results:Twenty patients were assessable for the objective efficiency and for toxicity.No patient achieved complete response (CR),4 patients were partial response (PR),8 patients were stable disease (SD),8 patients were disease progression (PD);Time to tumor progression (TTP) of the patients ranged from 1.5 to 4.8 months,median TTP was 2.2 months;Overall survival (OS) of the patients ranged from 3 to 10.2 months,median OS was 5 months.The 2 patients' serum AFP level decreasing.Sixteen patients relieved the symptoms obviously,stabilized or raised up Karnofsky Score.The toxicities were mainly grade I-II arrest of bone marrow (50%),mild neurotoxicity (30%) and mild reaction of gastrointestinal tract (40%).Conclusion:FOLFOX4 regimen is effective and safe for patients with advanced primary hepatocellular carcinoma.It can be worthy of further clinical investigation.

The Impact of International Accounting Standards Board （IASB）＇s Guidelines for Preparing Management Commentary （MC）： Evidence From Italian Listed Firms

This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.

The Influence of Confucius＇ Moral Standards on Wellbeing of Academics in Higher Education in China in the Context of the Chinese Dream

The Chinese Dream, adopted by General Secretary Xi Jinping, was used and spread in China. It is about Chinese prosperity, collective effort, socialism and national glory. It is also about the welfare, wellbeing, and quality of life of every Chinese. Academics in higher education in China are facing changes both across the globe and in China, they must take the challenges. This paper does research on wellbeing of the academics from the aspects of the definition of wellbeing, the situation both in the world and in China, the Chinese concept of happiness, the possible influence of Confucius moral standards on wellbeing of Chinese. This paper may help school leaders implement policies that foster effective work environment in the new era in China.

Collaborative Design of Parametric Sustainable Architecture

Sustainable architecture is complex. Many aspects, differently important to many stakeholders, are to be optimized. BIM should be used for this. Building Information Modellingis a collaborative process where all stakeholders integrate and optimize their information in a digital 3D model. Sometimes it is called Green BIM. But what exactly is that？ Is the International Standard Organization IFC standard useful for this？ And is it compatible with new developments in parametric design？ Advantages and disadvantages of BIM are listed. Full parametric design is needed because it keeps the design flexible and open for changes until the end of the design process. However it is not compatible with IFC; only object parametric design is. A possible way out of this paradox could be the use of scripts that only create objects if they are not already in the BIM database and otherwise only adapt their properties. An example of parametric sustainable architectural design explains the mentioned issues.

Analysis of Nitrates and Nitrites in Groundwater of Ilorin Environs

The levels of nitrates and nitrites in drinking water from two local government areas in Ilorin, Kwara State were determined using HACH DR/EL 5 Spectrnphotometer over a period of four months. The average mean concentration of nitrate （NO3-N） in borehole is 0.185 mg/L and for nitrites （NO2-N） is 0.044 mg/L. The mean concentration in well for the nitrate （NOs-N） is 0.915 mg/L and for nitrites is 0.087 mg/L. The observed means as well as the highest single-point values for both nitrates and nitrites in groundwater are well below WHO （World Health Organisation） MCL （maximum contaminant level） of 10.0 mg/L nitrate as NO3-N and 3.0 mg/L nitrite as NO2-N. The values are also below the NSDWQ＇s （Nigerian Standard for Drinking Water Quality） maximum permitted level of 50 mg/L nitrate as NO3-N and 0.2 mg/L nitrite as NO2-N.

Comprehensive Income in Italy： Reporting Preferences and Its Effects on Performance Indicators

This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards （IAS） 1.81 concerning presentation of the statement of comprehensive income. It is reported that most companies have chosen to use the two-statement option, and that there is some evidence that this choice is related to the size and sign of total Other Comprehensive Income （OCI）. On this latter point, the paper emphatically aims to contribute to the literature on accounting policy choice with respect to a similar option in Statement of Financial Accounting Standards [SFAS] 130. In addition, pro forma calculations on Return on Equity （ROE） and Earnings per Share （EPS） are presented that illustrate, in effect, the variation across companies in size and sign of OCI.

A preliminary sustainability assessment of innovative rainwater harvesting for residential properties in the UK

Rainwater harvesting RWH has yet to see significant uptake in UK households primarily due to a lack of innovation in residential RWH system types.This ppa er presents the results of per liminary investigations into a range of traditional and innovative residential-scale RWH systems. These systems are examined using a patent application search informal interviews with industry professionals cost-benefit analysis and a simple multi criteria analysis MCA .The latter examines the sustainability of the systems based on a priori social economic and ne vironmenat l criteria.Two of the innovative systems are subject to a more detailed analysis and benchmarked agains ta rt aditional system.Results of the MCA indicate that the innovative RWH systems achieve better sustainability scores than the traditional RWH with a lower capital cost.Further research is focused on monitoring the identified systems to generate empir cal datasets in order to undertake the WLC/LCAs and to identify challenges associated with installation.

Standard Costing and Cost Control in Nigerian Oil and Gas Industry

The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypotheses. The population for the study consisted of petroleum marketing companies listed in the Nigerian Stock Exchange Factbook of 2012. In order to generate the necessary data for this study, both primary and secondary methods of data collection were adopted. The primary data were collected through the administration of a questionnaire designed in a 5-point Likert scale, while the secondary data were sourced from the Nigerian Stock Exchange Factbook of 2011. The findings generated in this study revealed that a significant relationship exists between standard costing and cost control. It was observed that the more a firm practices standard costing, the more efficient is the firm in material, labor, and overhead costs. Based on the above findings, we recommended that oil and gas finns in Nigeria should adopt and apply standard costing in their accounting system so as to ensure the efficient use of resources for an effective control of costs.

The Theoretical Perspectives and Managerial Implications of the Balanced Scorecard （BSC） in the Italian Public Utilities

The present work aims to conduct a critical analysis of control systems and tools of performance assessment in local public services companies, with a particular reference to the public transport sector. The interest in this issue arises for various reasons, from the growing economic significance of the sector at a national level, measurable in terms of production value and the number of operators involved, to the spread of outsourcing policies, liberalization and privatization, and the use of the standard cost to establish the level of funding. In the field of public utilities, until a few years ago, the concept of control was intended only in a ＂bureaucratic＂ sense as the capacity to fulfill the formal obligations linked to the strong regulatory context, ignoring aspects that have become fundamental today, such as economy, efficiency, and effectiveness of management. The approach used is deductive and the study ends with the presentation of the possible implications of the use of standard cost and the presentation of an application hypothesis of a balanced scorecard （BSC） for local public transport （LPT）.

Comprehensive Income （CI） Statement＇s Compliance With International Accounting Standard （IAS） 1 （Revised 2007 and 2011）： Evidence From Italian Listed Corporate Groups

The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of the comprehensive income （CI） statement format with International Accounting Standard （IAS） 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange （FTSE）. Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues： （1） presentation of all items of income and expense in an overall statement or in two separate statements; （2） a detailed level of the content in terms of number of items between revenue and net income （NI）; （3） classification of expenses either by nature or by function; （4） number and type of intermediate margins; and （5） presentation of items of other comprehensive income （OCI） either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters （IASB and Financial Accounting Standards Board （FASB）） on financial statement presentation. On the other hand, some alternative types of presentation （e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.） are used by most of the entities of the sample possibly because of the influence of Italian accounting culture.

Comparison of Minimum Energy Performance Standards (MEPS) Programs in the USA and China

Abstract： Nowadays energy saving and environmental protection are crucial issues in the international society. One of the best solutions for both issues is to improve energy efficiency. To improve energy efficiency, it is commonly recognized by both standards and energy sectors that Minimum Energy Performance Standards （MEPS） could play an important role . China and the USA, the top two energy consumption countries in the world, both have adopted MEPS program to address the problem of energy conservation and environmental protection. This paper analyzes and compares the two countries＇ MEPS programs from a historical and legal context, examining the role of different stakeholders in the process,the process, the outcomes by standards,and then makes some recommendations for both sides.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

Shakespeare＇ s Sonnets Dated

By using echoes in some sonnets to lines in certain plays, emphasizing those echoes which were not later repeated, and by applying dates to those plays, in 1926 Elizabeth Beckwith tentatively dated a third of the 154 in the entire sonnets cycle. Her belief was that an unintentional authorial pattern of usage would be less subjective than other approaches to dating the sonnets. Yet, by use of dates from external allusions later applied by Prof. Leslie Hotson and other scholars, this author suggests that it may be possible to extend the total number of datable sonnets to over half of the cycle. However, Beckwith did not use dates for the plays which were later to become a standard dating scheme accepted by most scholars today, and so adjustments of her dates would change the dates she awarded to many of her selected sonnets. This author suggests that even the standard dating scheme is flawed, particularly if Shakespeare was dead when the Sonnets were published in 1609. He suggests another dating regime that meshes quite well with both Beckwith＇s 52 and an additional 27. Thus, the result for the 79 sonnets is to avoid certain problems in the distribution that Beckwith＇s method generated. The net result is what Beckwith termed ＂a skeleton around which the remaining sonnets can be safely built＂, but for over half rather than only a third of the cycle. This author suggests a half＂skeleton＂ is more indicative of the chronology for the whole sonnets cycle than only a third.

What Do Social Workers Think About Unaccompanied Foreign Minors＇ Family Fostering in Italy

In Italy, the unaccompanied foreign minors are a growing and heterogeneous group with ever changing origins, trajectories, and features. In November 2015, they were 10,952. This research focuses on their foster care and examines the point of view of social workers that have theoretical competences and fieldwork. The main objective of this paper is to present operational recommendations concerning the definition and organization of this instrument, starting from social workers＇ direct experiences. Main results： A friendly familiar setting is useful to overcome loneliness and social isolation coming from a new and unknown realiW during adolescence and permit a better social, school, and professional integration for the minor compared with residential care. For a successful outcome, the strengths consist in： The young migrant must not have behavioral nor psychiatric disorders and must be willing to integrate himself into a new family, recognize adult authoriW and share his life plan with family＇s adults; training all foster families included omo-cultural ones; the birth family involvement in the foster care＇s project. The ascertained criticalities concern on the low number of available families, the lack of standard operating procedures, guidelines, research, and literature on the topic.