Study on human resources cost accounting based on standards and general rules

The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.

The Application of Multi-Criteria Analysis to Managing Human Resources on the Local Government Level in Environment Protection

This project investigates the hypothesis for keeping the environment safe by using human resources at the local government level. Strategic decision-making in the management of human recourses in the field of environmental protection is crucial for the countries in transition. Lack of financial and technological resources can be compensated with other potentials. Therefore, it is necessary to emphasize the decision-making process. Optimization of the existing resources under real conditions is needed in order to get better results of the implementation of adopted strategies. As an example, the scheme of optimal solution based on PROMETHEE method （multi-criteria method of optimization） is given.

Explicit Expression of Seniority Particle Operator and Its Properties in Quasi-spin Theory

The explicit expression of the seniority particle operator and its properties in the quasi-spin theory of nuclear physics is presented in this paper. The seniority particle operator can be used to construct D-pair in the microscopic theory of interacting boson model to avoid the seniority mixing problem.

Investor Protection, Deviation of Local Accounting Standards From IFRS, and the Effectiveness of the IFRS Adoption

The objective of this study is to examine the effect of accounting standards and investor protection on value relevance of earnings and book value of equity among European Union countries during the years 1999-2007. The results indicate that the adoption of International Financial Reporting Standards [IFRS] leads to improvement in value relevance, particularly on earnings. We also examine the impact of investor protection and the deviation of local accounting standards from IFRS on the effectiveness of the IFRS adoption. The results show supporting evidence for investor protection but inconclusive evidence for accounting standard deviation. However, additional analysis indicates that the countries which apparently benefit from adopting IFRS are those with high deviation of local accounting standards from IFRS and high investor protection. The findings imply that adopting IFRS alone cannot improve value relevance of accounting information, but standard setters and regulators need to strengthen their investor protection mechanisms in order to improve the quality of accounting information.

Novel prognostic score for patients with gastric carcinoma

Objective:The lack of a simple criterion for gastric carcinoma creates a persistent challenge for clinicians trying to provide patients with useful prognostic information.The aim of this study was to identify baseline prognostic factors,and use this information to establish a simple criterion to predict outcome in gastric carcinoma.Methods:Between 2005 and 2010, 155 patients with gastric carcinoma,were enrolled.Clinicopathologic prognostic factors were evaluated by univariate and multivariate analysis.Results:Of the 155 patients,48(30.9%)died.Three independent poor prognostic factors were identified by multivariate analysis:gross type>or=3(hazard ratio[HR],1.564;95%CI,1.067 to 2.294),peritoneal dissemination (HR,3.750;95%CI,1.760 to 7.989)and lymphatic duct invasion(HR,3.578;95%CI,1.422 to 9.004).One point was added for each category among three independent prognostic factors.Prognostic score(PS)was determined by an aggregate of these points for each category.There existed a significant difference between survival of patients with PS 0 or 1 and 2(P< 0.0001).Conclusion:Three poor prognostic factors were identified and a simple criteria was devised.Information from this analysis can be used to predict prognosis of gastric carcinoma with a strict stratification.

Estimating the Relative Level of Minimum Wage in China

It is generally believed in existing literature that China＇s minimum wage is too low and must be raised substantially. Such a view is highly misleading given the inconsistent statistical standards for minimum and average wages. In order to ensure comparability, this paper has adjusted the statistical scope for minimum and average wages respectively. If employees of urban private and self-employed businesses are included in calculating the average wage, the minimum-to-average wage ratio will increase by about 0.06; if the minimum wage standards of various localities include personal contributions to social insurance and the housing fund, the minimum-to-average wage ratio will increase by 0.008; if overtime pay is deducted from the average wage, the minimum-to-average wage ratio will further increase by around O. 06.In addition, if the median wage is used in place of the average wage, the minimum-to-average wage ratio will increase by at least 0.08. After these adjustments, China＇s minimum-to-average wage ratio for 2013 will increase from 0.28 to 0.49, which is within the range of between 0.40 and 0.60 that is recognized internationally as reasonable. Our analysis suggests that as far as the immediate interests of workers are concerned, it is more imperative to unify the statistical approaches for minimum and average wages in China than to raise the minimum wage standard. In order to achieve the expected effect, simply raising the minimum wage alone is not enough. What is also necessary is to enhance supervision and inspection on compliance by firms with the minimum wage policy, particularly the overtime pay regulations. An alternative is to replace monthly minimum wage with hourly minimum wage.

Corporate Social Responsibility （CSR） and Firm Performance

The discourse of corporate social views of the role of the firm in a responsibility （CSR） has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization should be the sole goal of a corporation. There is also a debate on whether CSR practices are beneficial for firms. Studies examining the performance of firms that have adopted a CSR policy within a range of sectors in various countries provide inconsistent results. Some studies show excess returns among companies adopting a CSR policy relative to the companies that do not adopt such a policy, while others do not find differences in returns. To further dispel the ambiguity on this issue, the authors explore the relationship between CSR adoption and financial performance of firms＇ shares in Israeli market, with a US market benchmark as a test of specificity. The findings reveal that no significant difference exists between the performance of firms adopting a CSR policy and firms that do not. Thus, the inclusion of investments in socially-responsible firms in an investor＇s portfolio does not appear to significantly impact the portfolio＇s performance. Managers and investors interested in investing in CSR may do so without any concern of the lower returns or performance. This study provides an additional support for the CSR School in that its findings indicate that, on the one hand, investments in firms that integrate social and environmental responsibility are just ＂as good as＂ investments in firms that do not. On the other hand, such investments can be seen as superior, since in addition to the financial returns, investors contribute to changing the face of the global environment and are creating a system for support and enforcement that ensures the existence of a better world for the children in the present and future.

Discussions on Fair Value

In the eighth edition of International Valuation Standards （IVS） published by International Valuation Standards Committee （IVSC）, ＂Fair value＂ is introduced into the asset valuation standards as one specific kind of valuation beside the market value. This definition is not only quite different from the one in the accounting standards, but also difficult to explain in the perspective of asset valuation. This paper focuses on the ＂Fair Value＂ in order to make its relevant meaning and application scope clear in accounting and asset valuation respectively. The discussion helps to avoid the abuse and the misunderstanding of ＂Fair Value＂ for the sake of vague definition.

Experimental Performance of TJR02 as an Alternative Refrigerant to R22 in a Small-Scale Cold Storage

A refrigerant mixture TJR02 was developed and the comparison experiment was performed on a singlestage vapor compression refrigeration system originally designed for R22.Experimental results show that TJR02 can be directly used in the system without modifying the original system or changing lubricant.By replacing R22 with TJR02,cooling rate gets faster and at least 20% of energy is saved.The actual detection in the standard test-bed verifies the experimental results and indicates that the adoption of TJR02 leads to greater efficiency and wider application.And the lower the refrigeratory temperature is,the more obvious the energy saving effects will be.

Branch Standards as the Possible Way of Optimizing of Capital Structure of the Concrete Firm

This article is about the problem of optimizing of the capital structure of the concrete firm and about the possibility to use the passive way of optimizing of this capital structure on the basis of the so-called Branch standards. Branch standards are defined as some average indebtedness that the firms are trying to follow. There are a lot of theories available, but the final process of optimizing of the capital structure of the concrete firm is very complicated and it is necessary to cope with a lot of application problems. Besides Traditional theory, none of the further theories offer some concrete recommended optimal indebtedness. For that reason, the possibility to optimize the capital structure based on the passive way is represented besides other things by the so-called Branch standards. The aim of this article is to judge if it is possible to identify this average indebtedness in different branches and in different countries. The hypothesis was stated that it is possible only in selected branches in selected countries. The research is realized in the six selected branches： Railroads, Beverages, Steel, Paper Production, Tobacco, and Electrical Equipment in the Czech Republic and in USA. Data for the years 2008-2016 were obtained from the system Albertina Data at the University of Economics in Prague and from the web pages of Prof. Aswath Damodaran in USA. There were identified so-called Branch standards in the Czech Republic for the branches Railroads 45%, Beverages 50%, Tobacco 50%, and Electrical Equipment 40%. There are also identified so-called Branch standards in USA for the branches Railroads 40% and Paper Production 40%-50%. For the branch Paper Production in the Czech Republic and for the branch Beverages in USA were identified ranges of 40%-45% and 40%-50% respectively. The so-called Branch standards were not stated for the branch Steel in both countries and for the branches Tobacco and Electrical Equipment in USA. The values were verified by the data for the year 2016 and the so-called Branch standards were confirmed excluding the branch Steel in both countries and the branches Tobacco and Electrical Equipment in the US.

Nuclear Energy in the Energy Expansion of Turkey

Dependency of the human on the energy is ever-increasing today and the energy policies are reaching undeniable and un-ignorable dimensions steering the political events as well. Therefore, access to the energy and/or energy resources is becoming the highest priority for the countries. In this study, the criteria that have to be kept in view while creating the energy policies are explained first of all. Then the geopolitics, redundancy and diversity are described as the strategic criteria and furthermore, the availability, energy resources geography, and the technological, economical and environmental criteria are examined as the operative criteria and thereafter the issues such as installation period, utilization period, reliability, repair-maintenance and public validation are handled as the tactical criteria. The nuclear power plants are examined and evaluated according to the criteria set forth above while creating the energy policies. Under the light of this evaluation, the situation is examined and explicated in terms of the energy expansion of Turkey. Thus the place of the nuclear energy in the energy expansion of Turkey is clarified and emphasized.

Effect of Turkish Bank Capital Structure of Basel Ⅱ Criteria

Performing the functions of the bank＇s own funds lack of funds, those living in them to pass on more of those who use and quite a large amount of capital to determine the risks and managing them are facing. Chain of crises in financial markets spread to other sectors see that starting. This phenomenon depending on the potential risks of financial market actors, and especially banks, system identification, measurement, and control needs to be increased. This is referred to as the Basel Accords, depending on the needs the agreement of risk management has emerged. At first glance, the Basel Ⅱ Accord in terms of risk management in financial institutions risk management recommendations to the perception of the principles of the Basel Ⅱ Accord, but with a specific timetable, gradually emerges as a set of rules that must be passed as risk management. Finally, the financial crisis spread across the world from the United States, how much it reveals that risk management in the financial markets. In this study, capital adequacy ratio （CAR） banks operating in Turkey＇s correlation analysis investigated the effect of the banks.

Analyzing the Impacts of Minimum Wage Standards on Reducing the Working Poor in China

During the past decades, the transformation of the labor market has significantly impacted on workers＇ wage structures and their employment in China. Along with the widening wage gaps and the growing income inequalities, the size of non-standard jobs expanded rapidly in China＇s urban labor market. As a result of this, the concept of working poor has become increasingly applicable to social and labor market realities in China, Based on the household survey data and by using quantitative analysis, this paper attempts to examine the interaction between the compulsory minimum wage standards and the working poor in the period of China＇s economic transition. The results show that for those whose monthly wages higher than the compulsory minimum wage standards were less likely to work poor and that workers with wages lower than the minimum wage floor were vulnerable to working poor, which supported the expectation that the implementation of compulsory minimum wages would help to reduce the risk of being a member among the working poor in China＇s urban labor market.

The North-South Seismic Belt： Vertical Deformation Velocity Gradient Research

The vertical deformation gradient can reflect the rate of vertical change in unit distance,and the vertical deformation velocity gradient can reflect the strength of the earth's crust tectonic activities. In this paper,using long period leveling data combined with GPS data,the vertical deformation gradient values are calculated. Leveling data and GPS data are two different means of monitoring deformation,but the result is approximately the same vertical deformation gradient. The results show that the spatial distribution of the vertical deformation velocity gradient and tectonic distribution has an obvious correlation. The most significant gradient anomalies along the North-South Seismic Belt are Xianshuihe fault, Longmenshan fault and Xiaojiang-Zemuhe fault, while the second gradient anomalies in the northeastern Qinghai-Tibetan plateau are Zhuanglanghe fault and Lenglongling fault. The Menyuan M_S6. 4 earthquake in 2016 occurred in this abnormal area. However,according to the vertical deformation high gradient area distribution,there is also the possibility of an earthquake occurrence in the Tianzhu and Jingtai area.The area of convergence of three major fault zones is the strongest tectonically active region of the North-South Seismic Belt.

Strengening Management of Human Resources in Certification Body

Human resources are at the core ofany certification body.To establish the public credibilityof its work,a certification body must constructa professional and high quality personnel team thatcan meet the demands of various certificationtasks.The China Quality Mark Certification Group(CQM Group) attaches great importance to the constructionof human resources.Taking the training offirst-rate personnel as the primary objective of itsstrategic development,the Group has formulatedand gradually implemented the human resource developmentstrategy.It has also adapted and improvedthe professional structure of its certificationpersonnel in a timely manner,planned and organizedcontinuous education for these personnel andstrengthened monitoring of the use process of certificationpersonnel.This has been done to improvethe core competitiveness of the CQM Group and torealize the strategic objective of becoming an "internationalname brand certification body with first-ratepersonnel,first-rate management,first-rate qualityand first-rate services".

Multicriteria Methods for Distributed Generation Resources Optimization

The optimization process of embedded, or DG （distributed generation） is a very complex task, and it should be evaluated and compared by means of multi-criteria methods of analysis. The classical method for selection is usually based only on a single criterion analysis, and it is defined by thermal or economic aspects. The problem of optimal dispatch of DG is typical example of optimization, because it differs from the classical problem of generation dispatch in the power system, due to the specific criteria related to the DG interconnection. The most important goals are to maximize the renewable production and to minimize the total cost, while satisfying additional constraints related to the operation of a distribution network. As there are many DGs in a distribution network, it is very complicated to decide the optimal DG outputs to satisfy all the criteria and constraints imposed by the distribution network. Another problem is the lack of the dispatcher control over DGs, and very often, the only available action is to switch on or off the generator. Finally, network operator and DG owner perspective are often opposed regarding appropriate control action in the network. In this paper, a multicriteria decision support based on AHP （analytical hierarchical processes） method is proposed for the choice of the dispatching action. The method is illustrated on the choice of the DG to be switched off in the case or reverse power flow.

Will the Type of Transaction Influence the Pricing Basis of Mergers and Acquisitions （M＆A）？ Evidence From China＇s Listed Companies

One of the important functions of assets valuation is to provide a fair value as the basis of mergers and acquisitions （M＆A） pricing. By using the M＆A samples ofchina＇s listed companies, this paper argues that, as the pricing basis, the appraisal value is better than the book value. But the transaction types will influence the function of the appraisal value as the pricing basis. The importance of appraisal value in the pricing of M＆A is significantly different in different types of transactions.

Structure and Hydrocarbons in Junggar Basin

Having undergone four basin forming tectonic cycles--Hercynian, Indosinian, Yanshanian, and Himalayan, the Junggar basin becomes a multi cyclic superposed basin of old and hard mediun block pattern. Its multi cyclic tectonic and sedimentary evolution results in five series of hydrocarbon source rock formations--Carboniferous, Permian, Upper Triassic, Middle lower Jurassic, and Lower Tertiary, correspondingly forming five petroleum generation systems, of which the Permian and Middle lower Jurassic petroleum generation systems are the most important with the highest exploration degree. Hydrocarbons are controlled by basin structure as follows: 1) Hydrocarbon accumulations are controlled by the structural styles of paleo uplifts, paleo overthrust belts and contorted anticline belts formed in multi cyclic tectonic movements; 2) Important pathways for long distance lateral and vertical migration are provided respectively by unconformities and faults; 3) The pool forming characteristics of the Permian petroleum system are controlled by paleo structure; 4) The pool forming characteristics of Jurassic and Tertiary petroleum system are controlled by recent structures.

Development of Ocean Energy Test Field in China

The mission of the test field is to provide technical support to associates. The paper present the development of OE （ocean energy） field in China and outline the new technologies and best practice, resources conditions, construction targets, generation device testing and standard system. The main purpose is to improve the level of China＇s ocean energy development. The Chinese ocean energy test field, which was started in 2008, involved a development divided in three phases （the overall design, construction, demonstration）. The methodology followed in the individual phases is described, and the standardization of testing wave and tidal current energy devices is introduced. The research revealed the development and the shortage of ocean energy technology in China.

Evaluation and analysis on the tourism resources in Hami Region based on GIS mapping technology

According to the data from the national standard classification and investigation of tourism resources(GB/T 18972-2003) in Hami region,the abundance,quality and dimensional distribution of the tourism resources in Hami region were evaluated based on GIS mapping technology.The evaluation results on the tourism resources in Hami region are described as follows:there are rich tourism resources categories;the quality of tourism resources is ordinary;the resources distribute equably;the number of the historical resources is much more than the natural resources,but the 1atter still has great potential for developing.All the results of the evaluation can provide important references for strategic decision making of Hami region.