International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

Significance of Implementing ISO9001 and ISO14001 Standards in Tourism Service Enterprises——the Practice at xin Long Tropical Plants Garden

As a China national comprehensive tropical plants garden, the Xin LongTropical Plants Garden undertakes multiple tasks of scientific research, species protection, popularscience education and tourism reception. Same as a global tropical plants garden, it also faces thestrategic tasks of reasonable utilization of biological resources and environmental protection,international exchange and international cooperation and upgrading the level of management. How toupgrade the level of services; how to provide the society with high quality tourism services; how toachieve both re-sources exploitation and environmental protection; how to match with theinternational practice; how to eliminate technical barrier of trade and ensure fair competition etc;all these are the problems of common concern of both domestic and foreign enterprises of tourismservice. The Xin Long Tropical Plants Garden has taken a trial implementation of ISO9001:2000 and18014001:1996 dual standard system since 2001 and passed the certification of CQM (ChinaCertification Center for Quality Mark) in 2002 and gained the certificate of IQNet, so set anexample in implementing standardized management for both domestic and foreign enterprises of tourismservice.

Health Facilities Readiness to Implement Standard Precautions for Infection Prevention and Control in Tanzania: Lesson Learnt from SARA Reports

Introduction: Standard Precautions are a set of measures applied in the care of all individuals/patients regardless of their infectious status aiming at preventing healthcare workers and patients from infections, preventing environmental contamination and spread of infections to the community. Many health facilities have not implemented them to an acceptable level. The purpose of the study is to report progress of improvement in health facilities readiness to implement standard precautions for infection prevention and control based on SARA reports. Methods: We generated mean scores of all standard precautions each year and calculated their standard deviations, variances and confidence intervals. One-way ANOVA was used to determine if the mean scores were equal. Finally, the trend of improvement in health facilities readiness to implement the standard precautions was generated. Results: A total of nine standard precautions were reported in SARA reports for 2012, 2017 and 2020. The mean scores of the standard precautions were 52.22% in 2012, 64.55% in 2017 and 69.66% in 2020. The overall trend showed an increase in health facilities readiness to implement standard precautions, although the mean scores were not statistically different (p-value 0.3217). Conclusion: SARA surveys conducted in Tanzania in 2012, 2017 and 2020 have shown an overall increase in health facilities readiness to implement standard precautions. Safe final waste disposal was being done in fewest facilities while single-use or auto-disable syringes were in most facilities that were sampled in all years. SARA surveys may be a useful way to evaluate Infection Prevention and Control adherence in health facilities.

Implementing ISO9000 Standard Conscientiously to Win a Share of World Market Steadily

The CMC Bearing Co. Ltd. In Yantai,Shandong Province, is a joint venture invested by China National Machinery Import and Export Corporation with a registered capital of RMB61.50 million. It mainly produces conical ball bearings, about 90 percent of which are exported to the United States, Korea, Austria,Turkey and Brazil. It is the first enterprise of its kind in China to acquire the certificate of ISO9000 standard. During the past few years, the company,guided by the policy of achieving economic results by management, and taking the world market as its target, has made much headway with growing earnings of foreign exchange from its exports. In 1995, it earned US$813,600 and in 1996, the figure rose to US$5.9336 million. In 1997, from January to August, it earned US$6.032 million,scoring a historical high. So far, its conical ball bearings make up 40 percent of the total exported to the United States from China. To implement the ISO9000 standard and guarantee the high quality of products by way of

The Austrian Botanic Gardens Work Group,an Example of Active Networking to Promote Small Botanic Gardens

The continuously increasing demands on botanic gardens during the last few decades have led to a huge in increase administration and an urgent need for additional specialized personnel,especially botanists,teachers,database specialists and administrative staff.Instead of meeting these requirements,many botanic gardens are faceing a severe decrease in funding and personnel.Larger gardens provide the opportunity to distribute several tasks to different employees,whereas small gardens are short staffed and often run by a single curator who has to fulfill all functions.In order to meet actual demands more easily,the Austrian botanic gardens are linked nationally via an active workgroup.This network not only allows the distribution of information but also facilitates the sharing of duties.A listserver speeds up the communication and correspondence within the workgroup,collection priorities and projects(e.g.,GSPC) are coordinated,seedbanking becomes decentralized,printed matters are shared and distributed,etc.Small gardens with only few employees can participate in projects by taking on small-ideally using with their special resources-in order not to fall behind.In addition,there is also an urgent need for international networking by means of plant and seed exchange(Index Seminum),BGCI membership,discussion groups,personal contacts and projects.Mission statements,special marketing strategies for public relations,integrating projects of other workgroup members and adapted public awareness programs are important to focus attention to small gardens and to help them keep alive.