中东欧国家社会保障制度发展的利益相关者分析

中东欧国家社会保障制度的发展取决于国际组织、政府、工会和雇主等利益相关者之间的相互作用,不同利益相关者的干预方式和影响程度各不相同。就国际利益相关者来说,由于中东欧国家面临申请加入欧盟的压力以及对贷款援助的需求,因此,欧盟、世界银行与国际货币基金组织对中东欧国家社会保障制度发展产生了较大的影响;而经济合作与发展组织、国际劳工组织和世界卫生组织的政策建议等干预方式对中东欧国家社会保障制度发展的影响力较为有限。就国内利益相关者来说,国内政党多在中东欧国家社会保障制度重建和改革中扮演着重要的角色,而社会伙伴作用有限,政府总是采用各种方式削弱社会伙伴对社会保障制度改革的影响。

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.

Review of International Accounting Standards Board （IASB） Proposed New Conceptual Framework： Discussion Paper （DP/2013/1）

The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.

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.

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.