Assessing soil quality is essential for crop management and soil temporal changes. The present study aims to evaluate soil quality in the Ferralitic soils context countrywide. This assessment was done using multivaria...Assessing soil quality is essential for crop management and soil temporal changes. The present study aims to evaluate soil quality in the Ferralitic soils context countrywide. This assessment was done using multivariate soil quality indice (SQI) models, such as additive quality index (AQI), weighted quality indexes (WQI<sub>add</sub> and WQI<sub>com</sub>) and Nemoro quality index (NQI), applied to two approaches of indicator selection: total data set (TDS) and minimum data set (MDS). Physical and chemical soil indicators were extracted from the ORSTOM’s reports resulting from a sampling campaign in different provinces of Gabon. The TDS approach shows soil quality status according to eleven soil indicators extracted from the analysis of 1,059 samples from arable soil layer (0 - 30 cm depth). The results indicated that 87% of all provinces presented a very low soil quality (Q5) whatever the model. Among soil indicators, exchangeable K<sup>+</sup> and Mg<sup>2+</sup>, bulk density and C/N ratio were retained in MDS, using principal component analysis (PCA). In the MDS approach, 50 to 63% of provinces had low soil quality grades with AQI, WQI<sub>add</sub> and NQI, whereas the total was observed with WQI<sub>com</sub>. Only 25% of provinces had medium soil quality grades with AQI and NQI models, while 12.5% (NQI) and 25% (AQI) presented high quality grades. Robust statistical analyses confirmed the accuracy and validation (0.80 r P ≤ 0.016) of AQI, WQI<sub>add</sub> and NQI into the TDS and MDS approaches. The same sensitivity index value (1.53) was obtained with AQI and WQI<sub>add</sub>. However, WQI<sub>add</sub> was chosen as the best SQI model, according to its high linear regression value (R<sup>2</sup> = 0.82) between TDS and MDS. This study has important implications in decision-making on monitoring, evaluation and sustainable management of Gabonese soils in a pedoclimatic context unfavorable to plant growth.展开更多
The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide ...The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD＆A, and in 2010 the International Accounting Standards Board （IASB） issued the International Financial Reporting Standards （IFRS） Practice Statement ＂Management Commentary＂, a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD＆A disclosure quality and properties of analysts＇ forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD＆A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane （2008） called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD＆A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD＆A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD＆A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD＆A disclosures in the wide set of information that firms provide to financial statement users.展开更多
Many hospitals in China have imple-mented quality management systems and acquiredcertain standards.However,only a few hospitalshave combined quality management with self-man-agement.In order to properly and effectivel...Many hospitals in China have imple-mented quality management systems and acquiredcertain standards.However,only a few hospitalshave combined quality management with self-man-agement.In order to properly and effectively imple-ment quality management and ensure the effectiveoperation of quality management systems,hospi-tals must fully realize the relationship between over-all hospital management and quality management,and combine the principles of GB/T19001 Stan-dards with the hospitals’overall activities.展开更多
In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implement...In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.展开更多
Air pollution is a major global issue with widely known harmful effects on human health and the environment. This pollution is a very complex phenomenon given the diversity of pollutants that may be present in the atm...Air pollution is a major global issue with widely known harmful effects on human health and the environment. This pollution is a very complex phenomenon given the diversity of pollutants that may be present in the atmosphere. The air quality in urban areas is of a great concern for residents living in cities and represents a current issue that requires an adequate management. So that air quality policy is driven by health concerns. In this paper, we present an overview on the experience of Agadir city to establish the air quality management policy, local authority on the whole have developed a good understanding of air quality in the area. Indeed for several years, efforts have been made to monitor the air quality in this city, this translated by air quality assessment since 2006 using mobile laboratory and fixed station. Our goals in this study were to review the operation of Local Air Quality Management (LAQM) making better use of available resources to improve its outcomes and make recommendations with a view to improving air quality issues. This work highlights the requirement to revise periodically the LAQM for generating priority for air quality issues within local authority and the need to implement the optimizing Air Quality Monitoring Network (AQMN).展开更多
Managing documentation in a suitable way has become a critical issue for any organization. Organizations depend on the information?they store and they are required to have appropriate mechanisms to support the functio...Managing documentation in a suitable way has become a critical issue for any organization. Organizations depend on the information?they store and they are required to have appropriate mechanisms to support the functional needs of information storage, management and retrieval. Currently, there are several tools in the market, both free software and proprietary license, normally named Enterprise Content Management (ECM) tools, which offer relevant solutions in this context. This paper presents a comparative study among several of the most commonly used ECM tools. It starts with a systematic review of the literature to analyze possible solutions and then it defines a characterization schema instantiated in a particular case, the Regional Government of Andalusia.展开更多
文摘Assessing soil quality is essential for crop management and soil temporal changes. The present study aims to evaluate soil quality in the Ferralitic soils context countrywide. This assessment was done using multivariate soil quality indice (SQI) models, such as additive quality index (AQI), weighted quality indexes (WQI<sub>add</sub> and WQI<sub>com</sub>) and Nemoro quality index (NQI), applied to two approaches of indicator selection: total data set (TDS) and minimum data set (MDS). Physical and chemical soil indicators were extracted from the ORSTOM’s reports resulting from a sampling campaign in different provinces of Gabon. The TDS approach shows soil quality status according to eleven soil indicators extracted from the analysis of 1,059 samples from arable soil layer (0 - 30 cm depth). The results indicated that 87% of all provinces presented a very low soil quality (Q5) whatever the model. Among soil indicators, exchangeable K<sup>+</sup> and Mg<sup>2+</sup>, bulk density and C/N ratio were retained in MDS, using principal component analysis (PCA). In the MDS approach, 50 to 63% of provinces had low soil quality grades with AQI, WQI<sub>add</sub> and NQI, whereas the total was observed with WQI<sub>com</sub>. Only 25% of provinces had medium soil quality grades with AQI and NQI models, while 12.5% (NQI) and 25% (AQI) presented high quality grades. Robust statistical analyses confirmed the accuracy and validation (0.80 r P ≤ 0.016) of AQI, WQI<sub>add</sub> and NQI into the TDS and MDS approaches. The same sensitivity index value (1.53) was obtained with AQI and WQI<sub>add</sub>. However, WQI<sub>add</sub> was chosen as the best SQI model, according to its high linear regression value (R<sup>2</sup> = 0.82) between TDS and MDS. This study has important implications in decision-making on monitoring, evaluation and sustainable management of Gabonese soils in a pedoclimatic context unfavorable to plant growth.
文摘The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD＆A, and in 2010 the International Accounting Standards Board （IASB） issued the International Financial Reporting Standards （IFRS） Practice Statement ＂Management Commentary＂, a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD＆A disclosure quality and properties of analysts＇ forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD＆A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane （2008） called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD＆A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD＆A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD＆A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD＆A disclosures in the wide set of information that firms provide to financial statement users.
文摘Many hospitals in China have imple-mented quality management systems and acquiredcertain standards.However,only a few hospitalshave combined quality management with self-man-agement.In order to properly and effectively imple-ment quality management and ensure the effectiveoperation of quality management systems,hospi-tals must fully realize the relationship between over-all hospital management and quality management,and combine the principles of GB/T19001 Stan-dards with the hospitals’overall activities.
文摘In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.
文摘Air pollution is a major global issue with widely known harmful effects on human health and the environment. This pollution is a very complex phenomenon given the diversity of pollutants that may be present in the atmosphere. The air quality in urban areas is of a great concern for residents living in cities and represents a current issue that requires an adequate management. So that air quality policy is driven by health concerns. In this paper, we present an overview on the experience of Agadir city to establish the air quality management policy, local authority on the whole have developed a good understanding of air quality in the area. Indeed for several years, efforts have been made to monitor the air quality in this city, this translated by air quality assessment since 2006 using mobile laboratory and fixed station. Our goals in this study were to review the operation of Local Air Quality Management (LAQM) making better use of available resources to improve its outcomes and make recommendations with a view to improving air quality issues. This work highlights the requirement to revise periodically the LAQM for generating priority for air quality issues within local authority and the need to implement the optimizing Air Quality Monitoring Network (AQMN).
文摘Managing documentation in a suitable way has become a critical issue for any organization. Organizations depend on the information?they store and they are required to have appropriate mechanisms to support the functional needs of information storage, management and retrieval. Currently, there are several tools in the market, both free software and proprietary license, normally named Enterprise Content Management (ECM) tools, which offer relevant solutions in this context. This paper presents a comparative study among several of the most commonly used ECM tools. It starts with a systematic review of the literature to analyze possible solutions and then it defines a characterization schema instantiated in a particular case, the Regional Government of Andalusia.
