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
ISO 15189认可活动在促进血站检测质量和能力的全面提升,接轨国际先进采供血机构管理水平,打造高水准的血型参比实验室,具有无可替代的作用。在实施ISO 15189认可过程中,依据ISO15189以及《医学实验室质量和能力认可准则在输血医学领域...ISO 15189认可活动在促进血站检测质量和能力的全面提升,接轨国际先进采供血机构管理水平,打造高水准的血型参比实验室,具有无可替代的作用。在实施ISO 15189认可过程中,依据ISO15189以及《医学实验室质量和能力认可准则在输血医学领域的应用说明》要求,探索建立血型参比实验室的室内质控方法。通过建立参比室的室内质控方法,有效提高了实验室检测工作的可靠性。经过ISO15189认可后,无论从实验室检测能力还是管理水平以及工作人员的质量意识均有显著提高。展开更多
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.
