Increasing volumes of oils and fats are produced annually with a large section that are traded internationally. The International Organization for Standardization(ISO) body develops international standards covering al...Increasing volumes of oils and fats are produced annually with a large section that are traded internationally. The International Organization for Standardization(ISO) body develops international standards covering almost all aspects of technology and manufacturing with 23,882 standards currently published. Standards in the animal and vegetable fats and oils sector is developed by Technical Committee ISO/TC 34, Food products, Subcommittee SC 11, Animal and vegetable fats and oils. Standards are developed through consensus by national members that represent ISO in their country. Each Standard is developed within a determined timeframe and goes through various pre-determined stages such as project proposal, development, national voting and commenting on the draft Standard to final publication. ISO TC34/SC11 Standards range from sampling of oils and fats, sample preparation to analysis of its composition, the minor components, and quality and identity parameters as well as contaminants. The analysis results are used by industry for product development, labelling, research and to provide peace of mind for consumers on its safety. An important future trend is the focus on the safety concerns from either environmental contamination(e.g. mineral oils) or processing contaminants such as esters of 3-MCPDs(3-monochloropropane-1,2-diol or 3-chloropropane-1,2-diol).展开更多
Based on the Grey system theory,thispaper establishes the Grey model for suitability ofinternational standards for Chinese industries.Wealso discuss the methods of determining the level ofsuitability and the applicati...Based on the Grey system theory,thispaper establishes the Grey model for suitability ofinternational standards for Chinese industries.Wealso discuss the methods of determining the level ofsuitability and the application of the Grey model inadopting international standards.展开更多
Initiated by IFAN,the 3<sup>th</sup> workshop of International Federation of Standards Users （IFAN） in China was held in Shenzhen on th 12th of June.It was hosted by the China Association for
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 fr...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.展开更多
文摘Increasing volumes of oils and fats are produced annually with a large section that are traded internationally. The International Organization for Standardization(ISO) body develops international standards covering almost all aspects of technology and manufacturing with 23,882 standards currently published. Standards in the animal and vegetable fats and oils sector is developed by Technical Committee ISO/TC 34, Food products, Subcommittee SC 11, Animal and vegetable fats and oils. Standards are developed through consensus by national members that represent ISO in their country. Each Standard is developed within a determined timeframe and goes through various pre-determined stages such as project proposal, development, national voting and commenting on the draft Standard to final publication. ISO TC34/SC11 Standards range from sampling of oils and fats, sample preparation to analysis of its composition, the minor components, and quality and identity parameters as well as contaminants. The analysis results are used by industry for product development, labelling, research and to provide peace of mind for consumers on its safety. An important future trend is the focus on the safety concerns from either environmental contamination(e.g. mineral oils) or processing contaminants such as esters of 3-MCPDs(3-monochloropropane-1,2-diol or 3-chloropropane-1,2-diol).
文摘Based on the Grey system theory,thispaper establishes the Grey model for suitability ofinternational standards for Chinese industries.Wealso discuss the methods of determining the level ofsuitability and the application of the Grey model inadopting international standards.
文摘Initiated by IFAN,the 3<sup>th</sup> workshop of International Federation of Standards Users （IFAN） in China was held in Shenzhen on th 12th of June.It was hosted by the China Association for
文摘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.
