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
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
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
Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management le...Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management level. Since the reform and opening, the adoption of international standards and foreign advanced standards as a major technical and economic policy and active promotion of it, has played a significant role in promoting economic development and improve our products competitive in the international market. Some of the industry increased awareness of the standardization in the fierce competition in the market, making the standardization as a competitive means to promote industrial upgrading and technological progress.展开更多
The International Olive Council(IOC) is an international intergovernmental organization dedicated to olive oil and table olives, aiming at modernizing olive production, coordinating olive policies, improving the regul...The International Olive Council(IOC) is an international intergovernmental organization dedicated to olive oil and table olives, aiming at modernizing olive production, coordinating olive policies, improving the regulation of international trade, defending the quality of the olive sector and promoting olive oil and table olives to increase their consumption. The IOC grants recognition of laboratories and tasting panels in annual trials when they meet the conditions given in the decisions adopting the IOC certificate for laboratories for the physico–chemical testing of olive oil and laboratories for the sensory analysis of virgin olive oils. The IOC establishes analysis methods applying to olive oils and olive pomace oils for purity, quality and organoleptic assessment. The IOC elaborates guides of storage conditions for olive oils and olive pomace oils, of managing virgin olive oil tasting panels and of sensory testing laboratories. In future works, the IOC includes activities to identify analytical criteria for detecting fraud and guaranteeing the quality of olive oils and olive pomace oils.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
In Saint-Louis, Senegal, a constructed wetland with horizontal flow reed beds (FHa and FHb) has demonstrated significant efficacy in treating municipal wastewater. Analyzing various treatment stages, the system showed...In Saint-Louis, Senegal, a constructed wetland with horizontal flow reed beds (FHa and FHb) has demonstrated significant efficacy in treating municipal wastewater. Analyzing various treatment stages, the system showed only a slight temperature variation, from an influent average of 26.3°C to an effluent of 24.7°C. Electrical conductivity decreased from 1331 mS/cm to 974.5 mS/cm post-primary treatment, with suspended solids (SS) dramatically reduced from 718.9 mg/L to 5.7 mg/L in the final effluent. Biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) saw a notable decrease, from initial levels of 655.6 mg/L and 1240 mg/L to 2.3 mg/L and 71.3 mg/L, respectively. Nitrogenous compounds (N-TN) and phosphates () also decreased significantly, indicating the system’s nutrient removal capacity. Microbiological analysis revealed a reduction in fecal coliforms from 7.5 Ulog/100ml to 1.8 Ulog/100ml and a complete elimination of helminth eggs. The presence of Phragmites and Typha was instrumental in enhancing these reductions. The system’s compliance with the Senegalese standards for disposal into natural environments, WHO recommendations for unrestricted water reuse in irrigation, and the European legislation for water reuse was established. The effluent quality met the stringent criteria for various classes of agricultural reuse, illustrating the system’s potential for sustainable water management. This wetland model presents a robust solution for water-stressed regions, ensuring environmental protection while supporting agricultural needs. The study calls for ongoing research to further refine the system for optimal, reliable wastewater treatment and water resource sustainability.展开更多
This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market.We show that up to a quarter of listed firms in China's Mainland explicitly admitte...This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market.We show that up to a quarter of listed firms in China's Mainland explicitly admitted the poor quality of their financial information by restating their previous financial reports between 1999 and 2005.Many of these firms managed their earnings mainly via below-the-line items to avoid losses and promote survival,rather than to support refinancing goals.Such poor-quality financial reporting is more likely among firms that have weaker profitability and a shareholder base that is state-controlled,with diffused ownership and a relatively low proportion of shares held by institutional investors.Furthermore,we find the market to be relatively insensitive to such admissions.Investors' reactions capture only the earnings information of the current reported year,rather than also reflecting the concurrently revealed correction of past financial reporting.However,the equity market does not completely ignore the earnings information.Investors' reliance on earnings is merely low relative to the mature US market.These findings demonstrate that accounting credibility in China has low value;providing poor-quality financial information bears little cost because various market mechanisms fail to deter such behavior.Nevertheless,regulators' ongoing efforts to enhance the quality of financial information and disclosure among listed firms are still fruitful.The frequency of restatements decreased over our sample period,which reinforces the current regulatory prospects and strategies for further improving China's capital markets.展开更多
This paper elaborates on the differences and connections between the quality management system and standards system,as well as the principles and sequence of establishing the quality management system and standards sy...This paper elaborates on the differences and connections between the quality management system and standards system,as well as the principles and sequence of establishing the quality management system and standards system.It provides suggestions on how to establish and integrate another system in the existing system and coordinate with it.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Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management level. Since the reform and opening, the adoption of international standards and foreign advanced standards as a major technical and economic policy and active promotion of it, has played a significant role in promoting economic development and improve our products competitive in the international market. Some of the industry increased awareness of the standardization in the fierce competition in the market, making the standardization as a competitive means to promote industrial upgrading and technological progress.
文摘The International Olive Council(IOC) is an international intergovernmental organization dedicated to olive oil and table olives, aiming at modernizing olive production, coordinating olive policies, improving the regulation of international trade, defending the quality of the olive sector and promoting olive oil and table olives to increase their consumption. The IOC grants recognition of laboratories and tasting panels in annual trials when they meet the conditions given in the decisions adopting the IOC certificate for laboratories for the physico–chemical testing of olive oil and laboratories for the sensory analysis of virgin olive oils. The IOC establishes analysis methods applying to olive oils and olive pomace oils for purity, quality and organoleptic assessment. The IOC elaborates guides of storage conditions for olive oils and olive pomace oils, of managing virgin olive oil tasting panels and of sensory testing laboratories. In future works, the IOC includes activities to identify analytical criteria for detecting fraud and guaranteeing the quality of olive oils and olive pomace oils.
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.
文摘In Saint-Louis, Senegal, a constructed wetland with horizontal flow reed beds (FHa and FHb) has demonstrated significant efficacy in treating municipal wastewater. Analyzing various treatment stages, the system showed only a slight temperature variation, from an influent average of 26.3°C to an effluent of 24.7°C. Electrical conductivity decreased from 1331 mS/cm to 974.5 mS/cm post-primary treatment, with suspended solids (SS) dramatically reduced from 718.9 mg/L to 5.7 mg/L in the final effluent. Biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) saw a notable decrease, from initial levels of 655.6 mg/L and 1240 mg/L to 2.3 mg/L and 71.3 mg/L, respectively. Nitrogenous compounds (N-TN) and phosphates () also decreased significantly, indicating the system’s nutrient removal capacity. Microbiological analysis revealed a reduction in fecal coliforms from 7.5 Ulog/100ml to 1.8 Ulog/100ml and a complete elimination of helminth eggs. The presence of Phragmites and Typha was instrumental in enhancing these reductions. The system’s compliance with the Senegalese standards for disposal into natural environments, WHO recommendations for unrestricted water reuse in irrigation, and the European legislation for water reuse was established. The effluent quality met the stringent criteria for various classes of agricultural reuse, illustrating the system’s potential for sustainable water management. This wetland model presents a robust solution for water-stressed regions, ensuring environmental protection while supporting agricultural needs. The study calls for ongoing research to further refine the system for optimal, reliable wastewater treatment and water resource sustainability.
基金China's National Science Foundation(Project Number:70872107)for their financial support of this work
文摘This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market.We show that up to a quarter of listed firms in China's Mainland explicitly admitted the poor quality of their financial information by restating their previous financial reports between 1999 and 2005.Many of these firms managed their earnings mainly via below-the-line items to avoid losses and promote survival,rather than to support refinancing goals.Such poor-quality financial reporting is more likely among firms that have weaker profitability and a shareholder base that is state-controlled,with diffused ownership and a relatively low proportion of shares held by institutional investors.Furthermore,we find the market to be relatively insensitive to such admissions.Investors' reactions capture only the earnings information of the current reported year,rather than also reflecting the concurrently revealed correction of past financial reporting.However,the equity market does not completely ignore the earnings information.Investors' reliance on earnings is merely low relative to the mature US market.These findings demonstrate that accounting credibility in China has low value;providing poor-quality financial information bears little cost because various market mechanisms fail to deter such behavior.Nevertheless,regulators' ongoing efforts to enhance the quality of financial information and disclosure among listed firms are still fruitful.The frequency of restatements decreased over our sample period,which reinforces the current regulatory prospects and strategies for further improving China's capital markets.
文摘This paper elaborates on the differences and connections between the quality management system and standards system,as well as the principles and sequence of establishing the quality management system and standards system.It provides suggestions on how to establish and integrate another system in the existing system and coordinate with it.
