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Determination of egg and milk allergen in food products by liquid chromatography-tandem mass spectrometry based on signature peptides and isotope-labeled internal standard
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作者 Sufang Fan Junmei Ma +4 位作者 Zhuo Liu Yawei Ning Meicong Cao Qiang Li Yan Zhang 《Food Science and Human Wellness》 SCIE CSCD 2023年第3期728-736,共9页
The aim of this work was to develop a liquid chromatography-tandem mass spectrometry method for the determination of milk allergen and egg allergen in food products.Signature peptides GGLEPINFQTAADQAR,VGINYWLAHK,VLVLD... The aim of this work was to develop a liquid chromatography-tandem mass spectrometry method for the determination of milk allergen and egg allergen in food products.Signature peptides GGLEPINFQTAADQAR,VGINYWLAHK,VLVLDTDYK,FFVAPFPEVFGK,and NAVPITPTLNR were confirmed and synthesized as the quantitative peptide of ovalbumin,α-lactalbumin,β-lactoglobulin,α_(S1)-casein andα_(S2)-casein,the relative isotope-labeled internal standards were used in the quantitative analysis.Linear range was in the range of0.5-5000.0 nmol/L for egg and milk allergen in bread,cake,cookie,rice crust and wheat flour samples with free from egg and milk,the limits of detection of milk allergens and egg allergen were in the range between0.94 mg/100 g and 56.71 mg/100 g,limits of quantification of milk allergens and egg allergen were in the range between 2.36 mg/100 g and 141.78 mg/100 g.The recoveries ranged from 76.7%to 122.8%,the relative standard deviations were in the range of 1.60%-15.60%.The developed method has been successfully used for the detection of egg and milk allergen in various food samples. 展开更多
关键词 Liquid chromatography-tandem mass spectrometry Egg and milk allergen Signature peptides Isotope-labeled internal standards
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International Standardization of Blockchain and Distributed Ledger Technology:Overlaps,Gaps and Challenges 被引量:1
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作者 Xiangjuan Jia Jing Xu +3 位作者 Mengwei Han Qing Zhang Lu Zhang Xiaofeng Chen 《Computer Modeling in Engineering & Sciences》 SCIE EI 2023年第11期1491-1523,共33页
As one of the most concerned digital technologies in recent years,blockchain and distributed ledger technology are an important driving force for a new round of technological development.It is currently in the process... As one of the most concerned digital technologies in recent years,blockchain and distributed ledger technology are an important driving force for a new round of technological development.It is currently in the process of accelerating its evolution and maturity,and has gradually integrated with other digital technologies.It has been applied in many industries,providing decentralized solutions for various industries,realizing innovative storage models,and building a new trust system.As blockchain technology is officially incorporated into China’s new information infrastructure category,the application fields of blockchain have expanded rapidly,gradually extending from the financial field and government affairs to other fields in the real economy.At the same time,with the continuous development of the globalized economy,blockchain technology will also have a profound impact on international technological and economic development.Therefore,for the healthy and orderly development and real implementation of the blockchain industry,standardize the application of blockchain,effectively break through the cognitive and technical barriers between different countries,industries and systems on a global scale,prevent application risks,the development of the global blockchain industry needs standardization basis,which is particularly important and urgent.A sound standard system is an important key to the successful development of technology,and formulating the right standard at the right time for technology development helps ensure the ease of use and interoperability of the technology.From the perspective of international standardization,this article first introduces the general situation of ISO,ITU-T,IEEE,W3C and other international standardization organizations,and sorts out the status quo of the blockchain standardization working groups of mainstream international standardization organizations.All blockchain-related standards under development have been analyzed for the characteristics of international blockchain technology standards and industry application standards.Through data analysis,the overlaps,differences and conflicts in the field of international blockchain standard formulation are sorted out,and suggestions for blockchain standardization work in the application and development of blockchain technology standardization by international organizations and industries are put forward.The plans and layouts of future international standards are summarized to help the development of the international standardization of blockchain. 展开更多
关键词 ISO ITU-T IEEE blockchain distributed ledger technology international standard standardization status OVERLAPS GAPS CHALLENGES
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Improved Measurement Performance of Inorganic Elements in Coal by Laser-Induced Breakdown Spectroscopy Coupled with Internal Standardization 被引量:3
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作者 姚顺春 徐嘉隆 +1 位作者 白凯杰 陆继东 《Plasma Science and Technology》 SCIE EI CAS CSCD 2015年第11期938-943,共6页
Laser-induced breakdown spectroscopy was employed to determine the inorganic elements in coal. To improve the measurement's accuracy and precision, a new internal standardization scheme, which we named changed intern... Laser-induced breakdown spectroscopy was employed to determine the inorganic elements in coal. To improve the measurement's accuracy and precision, a new internal standardization scheme, which we named changed internal standardization, was compared with the traditional internal standardization and no internal standardization for the analysis of inorganic elements. The new internal standardization scheme used the atomic line of carbon at 247.86 nm and the molecular band of CN at 388.34 nm and C2 at 516.32 nm to normalize the lines of inorganic elements that were distributed in the same spectral channel. The performance of the utilization of the new internal standardization scheme was evaluated using a set of coal samples, including twenty calibration samples and five validation samples. The results show that the coefficients of determination R2 and the slope of calibration models coupled with changed internal standard- ization are better than that of the calibration models coupled with fixed internal standardization and no internal standardization. Moreover, the measurement accuracy and reproducibility of changed internal standardization for the analysis of five validation samples also yielded further improvement. The results that we obtained suggest that changed internal standardization could compensate for the matrix effects, as well as the influence of the difference in the spectral response of the light collection system. 展开更多
关键词 laser-induced breakdown spectroscopy COAL internal standardization inorganic elements
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Standard-sample bracketing calibration method combined with Mg as an internal standard for silicon isotopic compositions using multi-collector inductively coupled plasma mass spectrometry 被引量:3
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作者 Honglin Yuan Cheng Cheng +1 位作者 Kaiyun Chen Zhian Bao 《Acta Geochimica》 EI CAS CSCD 2016年第4期421-427,共7页
Silicon isotope analysis traditionally uses a standard-sample bracketing (SSB) method that relies upon greater instrument stability than can be consistently expected. The following proposed method reduces the level ... Silicon isotope analysis traditionally uses a standard-sample bracketing (SSB) method that relies upon greater instrument stability than can be consistently expected. The following proposed method reduces the level of instrumental stability required for the analysis process and provides a valid solution for high-precision and accurate studies of Si isotopic compositions. Rock samples were dissolved by using alkali fusion and acidification. Silicon isotopes were purified with an ion exchange resin. Interfering peaks for isotopes were separated by using a Nu Plasma 1700 multi-collector inductively coupled plasma mass spectrometry (MS) system in high-resolution mode (M/AM 〉 8000 RP). Two magnesium isotopes (25Mg and 26Mg) and three silicon isotopes (28Si, 29Si, and 3;Si) were analyzed in the same data collection cycle. Mg isotopes were used as an internal standard to calibrate the mass discrimination effects in MS analysis of Si isotopes in combination with the SSB method in order to reduce the effects of MS interference and instrumental mass dis- crimination on the accuracy of measurements. The conventional SSB method without the Mg internal standard and the proposed SSB method with Mg calibration delivered consistent results within two standard deviations. When Mg was used as an internal standard for calibration, the analysis precision was better than 0.05 %0 amu. 展开更多
关键词 Si isotope Mg internal standard - MC-ICP- MS Rock samples High resolution
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Challenges of the Performance Standards of the International Finance Corporation in Financing the African Integrated High-Speed Railway Network and the Way Forward: The Case of Standard Gauge Railway in Tanzania
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作者 Emmanuele Elifadhili Mchome Uwezo Wilbard Nzoya 《Journal of Transportation Technologies》 2023年第4期772-788,共17页
Financing of the African Integrated High-Speed Railway Network (AIHSRN) through Standard Gauge Railway (SGR) Projects is very expensive. As a result, most of the African countries seek financial supports from the Inte... Financing of the African Integrated High-Speed Railway Network (AIHSRN) through Standard Gauge Railway (SGR) Projects is very expensive. As a result, most of the African countries seek financial supports from the International Financial Institutions (IFIs). However, conditions provided by the IFIs through the Performance Standards (PS) of the International Financial Corporation (IFC) increase cost of the projects and thus, it becomes a burden to most of the African countries. This study aimed to explore the causes of IFC-PS through the SGR Projects that escalate costs and how to address them. The Tanzania SGR Lot 1 Project that covered 205 km from Dar es Salaam to Morogoro was selected as a case study. The methods used for data collection involved literature review, focus group discussions and interviews. The results and findings show a gap between the IFC-PS and the National Laws and Regulations that escalates costs of the projects if funds from the IFIs were to be secured. To bridge the gap, it is recommended that the African countries should engage into negotiations with the IFIs to agree to waive IFC-PS conditions that escalate costs provided they are adequately covered in the national laws and regulations;engagement of locally established national and regional financial institutions;and the responsible government institutions in the African countries should sit together for assessment and review of the IFC-PS against the national laws and regulations. 展开更多
关键词 African Integrated High-Speed Railway Network international Financial Institutions standard Gauge Railway Performance standards
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Performance and Safety Improvement of Induction Motors based on Testing and Evaluation Standards
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作者 Nkosinathi S.Khumalo Ntombizotwa P.Memane Udochukwu B.Akuru 《CES Transactions on Electrical Machines and Systems》 EI CSCD 2024年第3期310-318,共9页
The induction motor,which converts electrical energy into mechanical energy,has been recognized as the cornerstone of industrialization.The rotor of an induction motor can be either a squirrel cage rotor or a wound-ty... The induction motor,which converts electrical energy into mechanical energy,has been recognized as the cornerstone of industrialization.The rotor of an induction motor can be either a squirrel cage rotor or a wound-type rotor,both existing as magnetless topologies.Three-phase squirrel cage induction motors are frequently utilized in industrial drives because they are dependable,have high starting torque,are selfstarting and affordable.Single-phase induction motors,on the other hand,are commonly used for small loads such as domestic appliances in form of modest fans,pumps and electric power tools.In South Africa,there have been reports of fires and explosions resulting in live and property loss because of induction motors that have not been thoroughly tested or are incorrectly labelled in terms of ratings,electrical safety and performance.The goal of this study is targeted at preventing end-user injuries and failures caused by non-compliant induction motors,by evaluating locally manufactured/imported induction motors based on tests and evaluation from standards(IEC and SANS).The study is conducted using experimental procedures at the Explosion Prevention Technology and Rotating Machines(EPT and RM)laboratory,South African Bureau of Standards(SABS),South Africa.The main finding from the study shows differences in the nameplate characteristics of various induction motors which could have detrimental effects such as production and operational downtime in their end-use industries,at later stages. 展开更多
关键词 COMPLIANCE Induction motors international Electro-Technical standards(IEC) NAMEPLATE Experimental tests South African National standards(SANS)
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Synthesis of an IS and Steviol Glycoside Analysis by a Validated Internal Standard Method
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作者 Jan M. C. Geuns Tom Struyf +2 位作者 Stijn Ceunen Gert Steurs Wim De Borggraeve 《American Journal of Analytical Chemistry》 2018年第11期547-559,共13页
The internal standard (IS) method is the best method for the analysis of samples, as it is independent of errors in injection volume, changes in sample volumes, and changes in sensitivity of the detector, etc. Use of ... The internal standard (IS) method is the best method for the analysis of samples, as it is independent of errors in injection volume, changes in sample volumes, and changes in sensitivity of the detector, etc. Use of an internal standard allows for the correction of losses due to sample clean-up of complex samples. An ideal IS is a compound that has properties very similar to, and that behaves as the compounds to be analysed. Ideally, only in the last step of analysis (HPLC), the IS should be well separated from the compounds of the mixture to be analysed. After testing several existing compounds with negative results, we decided to synthesise the 19-O-β-D-galactopyranosyl-13-O-β-D-glucopyranosyl-steviol as IS. This is the 19-galactosyl ester of steviolmonoside (13-O-β-D-glucopyranosyl-steviol). The IS was made according to published methods. Steviolmonoside (SM) was made from purified commercial rubusoside (Rub) by refluxing it in 10% KOH for 2 h. SM was precipitated and crystallized from MeOH. The hydroxyls of the glucose unit of SM were protected by acetylation. The acetylated SM was crystallized from acetone and dissolved in 1,2-dichloroethane. Then Ag2CO3 on Celite and tetra-acetylated galactopyranosyl bromide were added and the mixture was refluxed for 2 h. After cooling, BaO in MeOH was added to remove the acetyl groups. The 1,2-dichloroethane fraction was then extracted three times with equal volumes of water and the water fraction containing the IS was further purified on a C18 flash chromatography column. Traces of unreacted SM were removed by preparative HPLC on an Alltima C18 column (250 mm × 22 mm, particle size 10 μm) with AcCN:water (35:65, 20 ml/min). Detection was at 210 nm (KNAUER, “Smartline” UV detector 2500). The collected IS fraction from the HPLC was completely dried. Mixtures of steviol glycosides (SVglys) containing IS could be purified over SPE cartridges without change of the SVgly over IS ratio. The calibration curves for rebaudioside A (RebA) and stevioside (ST) were linear between 0.012 and 0.95 and between 0.013 and 1.13 mM for RebA and ST, respectively. The accuracy was checked by the standard addition method. It was concluded that the IS method gives an excellent precision and accuracy. 展开更多
关键词 STEVIOL GLYCOSIDES internal standard Method VALIDATION Quantification PURIFICATION
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LA-ICP-MS Calibrations for Intact Rock Samples with Internal Standard and Modified Constant-Sum Methods
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作者 Sheng Peng Qinhong Hu 《American Journal of Analytical Chemistry》 2012年第2期168-174,共7页
Laser ablation coupled with inductively coupled plasma-mass spectrometry (LA-ICP-MS) calibration was conducted with multiple spot analyses on eleven intact rock samples using both an internal standard (IS) method and ... Laser ablation coupled with inductively coupled plasma-mass spectrometry (LA-ICP-MS) calibration was conducted with multiple spot analyses on eleven intact rock samples using both an internal standard (IS) method and a modified constant-sum (MCS) method. Methods were then compared for reported bulk elemental composition of the rocks. The MCS method was based on the sum of eight major elements, which is spatially more stable than one single major ele-ment as used in the IS method, and is quite constant among different rock samples. Calibrations were performed with standard reference materials NIST SRM 610, 612, 614, and 616. Little difference was found between using a single standard and a set of standards, because of the good linearity shown by the reference materials. Comparison of the two calibration methods shows that the MCS method produced better and more stable results than the IS method for heterogeneous samples. With the MCS method, approximately 94% to 95% of the total measurements are within the range of ±100% relative deviation, compared with 82% to 86% with the IS method. The IS method resulted insubstantial overestimations for some rock samples (e.g., 648% for Basalt BCR-2 using NIST SRM 610 as the calibration standard), while the largest deviation with the MCS method was 216% for U in Eagle Ford shale #80 sample. For Quartz latite QLO-1, a relative homogeneous sample, the IS method generated slightly better results than the MCS method. Regardless of method, spatially heterogeneous distribution of elements in the intact rock at the scale of the laser spot is considered to be the main reason for the large relative deviations seen in our work compared to published results. 展开更多
关键词 LA-ICP-MS Quantitative Calibration internal standard METHOD MODIFIED Constant-Sum METHOD
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Simulated patient methodology as a“gold standard”in community pharmacy practice:Response to criticism
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作者 Christian Kunow Bernhard Langer 《World Journal of Methodology》 2024年第2期172-174,共3页
The simulated patient methodology(SPM)is considered the“gold standard”as covert participatory observation.SPM is attracting increasing interest for the investigation of community pharmacy practice;however,there is c... The simulated patient methodology(SPM)is considered the“gold standard”as covert participatory observation.SPM is attracting increasing interest for the investigation of community pharmacy practice;however,there is criticism that SPM can only show a small picture of everyday pharmacy practice and therefore has limited external validity.On the one hand,a certain design and application of the SPM goes hand in hand with an increase in external validity.Even if,on the other hand,this occurs at the expense of internal validity due to the trade-off situation,the justified criticism of the SPM for investigating community pharmacy practice can be countered. 展开更多
关键词 Simulated patient methodology Community pharmacy Gold standard Covert participatory observation internal validity External validity
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Quantitative Determination of Tetrachlorantraniliprole by(1)^H NMR Spectroscopy with Internal Standard Method
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作者 Lang Jie Dong Yan +2 位作者 Wang Qiang Yang Huibin Yu Haibo 《Plant Diseases and Pests》 CAS 2020年第5期35-37,共3页
[Objective]This study was to establish a rapid,specific and simple method for quantitative determination of tetrachlorantraniliprole by 1H NMR.[Method]1H NMR spectroscopy was acquired with deuterium DMSO as the solven... [Objective]This study was to establish a rapid,specific and simple method for quantitative determination of tetrachlorantraniliprole by 1H NMR.[Method]1H NMR spectroscopy was acquired with deuterium DMSO as the solvent and maleic acid as internal standard under the conditions of temperature 25℃,pulses width 8.0μs,delay time 5 s,and scanning times 8.[Result]The hydrogen proton peaks of tetrachlorantraniliprole(δ=10.55)and maleic acid(δ=6.27)were taken as quantitative peaks.The peak area ratio y(As/Ar)and mass ratio x(ms/mr)were linearly regressed,and the correlation coefficient was 0.9999.The RSD value of repeatability test was 0.38%,and the RSD value of stability test was 0.77%.The content of tetrachlorantraniliprole was determined as 99.6%.[Conclusion]1H NMR spectroscopy can be used for quantitative determination of tetrachlorantraniliprole without standard reference,which is rapid,accurate and simple. 展开更多
关键词 Tetrachlorantraniliprole qNMR internal standard method Quantitative determination
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Exploration on Internal Inlaying Drip Irrigation Pipe and Standards
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作者 张胜军 周婷 +1 位作者 冉文生 李学颖 《Agricultural Science & Technology》 CAS 2014年第5期866-869,873,共5页
In the test, internal inlay drip irrigation pipes with different wal thicknesses or diameters (¢at 12 mm and 16 mm) were tested under varying tension forces and it was concluded that 90 N is the rational one. What... In the test, internal inlay drip irrigation pipes with different wal thicknesses or diameters (¢at 12 mm and 16 mm) were tested under varying tension forces and it was concluded that 90 N is the rational one. What’s more, the smal er drip-irrigation inner diameter, the thinner wal thickness, and the higher tension force, the lower acceptability, and the larger drip-irrigation inner diameter, the thicker wal thickness, and the lower tension force, the higher acceptability. The causes were analyzed in the research, including manufacturing technique leading to disqualifica-tion and different specifications with the same demands on techniques, and inadap-tation to tension force at 130 N. 展开更多
关键词 internal inlaying drip irrigation pipe Pul out resistance test Tension range Chinese National standards
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Modulatory effect of International standard Scalp Acupuncture on brain activation in the elderly as revealed by resting-state fMRI 被引量:11
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作者 Wai-Yeung Chung Song-Yan Liu +7 位作者 Jing-Chun Gao Yi-Jing Jiang Jing Zhang Shan-Shan Qu Ji-Ping Zhang Xiao-Long Tan Jun-Qi Chen Sheng-Xu Wang 《Neural Regeneration Research》 SCIE CAS CSCD 2019年第12期2126-2131,共6页
The specific mechanisms by which acupuncture affects the central nervous system are unclear. In the International Standard Scalp Acupuncture system, acupuncture needles are applied at the middle line of the vertex, an... The specific mechanisms by which acupuncture affects the central nervous system are unclear. In the International Standard Scalp Acupuncture system, acupuncture needles are applied at the middle line of the vertex, anterior parietal-temporal oblique line, and the posterior parietal-temporal oblique line. We conducted a single-arm prospective clinical trial in which seven healthy elderly volunteers (three men and four women;50–70 years old) received International Standard Scalp Acupuncture at MS5 (the mid-sagittal line between Baihui (DU20) and Qianding (DU21)), the left MS6 (line joining Sishencong (EX-HN1) and Xuanli (GB6)), and the left MS7 (line joining DU20 and Qubin (GB7)). After acupuncture, resting-state functional magnetic resonance imaging demonstrated changes in the fractional amplitude of low frequency fluctuations and regional homogeneity in various areas, showing remarkable enhancement of regional homogeneity in the bilateral anterior cingulate, left medial frontal gyrus, supramarginal gyrus, right middle frontal gyrus, and inferior frontal gyrus. Functional connectivity based on a seed region at the right middle frontal gyrus (42, 51, 9) decreased at the bilateral medial superior frontal gyrus. Our data preliminarily indicates that the international standard scalp acupuncture in healthy elderly participants specifcally enhances the correlation between the brain regions involved in cognition and implementation of the brain network regulation system and the surrounding adjacent brain regions. The study was approved by the Ethics Committee of the China-Japan Union Hospital at Jilin University, China, on July 18, 2016 (approval No. 2016ks043). 展开更多
关键词 nerve REGENERATION RESTING-STATE FUNCTIONAL magnetic resonance imaging international standard SCALP Acupuncture acupoint specificity brain FUNCTIONAL CONNECTIVITY healthy elderly volunteers low frequency fluctuation regional homogeneity FUNCTIONAL CONNECTIVITY neural REGENERATION
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Comparison of seismic actions and structural design requirements in Chinese Code GB 50011 and International Standard ISO 3010 被引量:2
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作者 王亚勇 《Earthquake Engineering and Engineering Vibration》 SCIE EI CSCD 2004年第1期1-9,共9页
This papcr presents a comparison between the Chinese Code GB50011-2001 and the International Standard ISO3010:2001(E),emphasizing the similarities and differences related to design requirements,seismic actions and ana... This papcr presents a comparison between the Chinese Code GB50011-2001 and the International Standard ISO3010:2001(E),emphasizing the similarities and differences related to design requirements,seismic actions and analytical approaches.Similarities include:earthquake return period,conceptual design,site classification,structural strength and ductility requirements,deformation limits,response spectra,seismic analysis procedures,isolation and energy dissipation, and nonstructural elements.Differences exist in the following areas:seismic levels,earthquake loading,mode damping factors and structural control. 展开更多
关键词 seismic actions seismic design Chinese Code GB50011 international standard ISO3010
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Ophthalmology residency training in Jordan:an evaluation of quality and comparison with international standards 被引量:1
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作者 Khalil M.Al-Salem Fawwaz A.Al-Sarayra +4 位作者 Mohammad Abu Al-Dabaat Wisam Shihadeh Mohammad M.Al-Salem Mahmoud K.Al-Salem Shlomit Schaal 《International Journal of Ophthalmology(English edition)》 SCIE CAS 2014年第5期898-904,共7页
AIMTo evaluate Jordanian ophthalmology residency programs in achieving competencies outlined by the International Council of Ophthalmology (ICO) and residents' satisfaction with available training programs in Jord... AIMTo evaluate Jordanian ophthalmology residency programs in achieving competencies outlined by the International Council of Ophthalmology (ICO) and residents' satisfaction with available training programs in Jordan, and to highlight weakness points that may be improved and strengthened. 展开更多
关键词 trainees' perspectives residency training international standards
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International Public Sector Accounting Standards (IPSAS) Implementation in the European Union (EU) Member States 被引量:2
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作者 Sabrina Bellana Julien Vandemoot 《Journal of Modern Accounting and Auditing》 2014年第3期257-269,共13页
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
关键词 international Public Sector Accounting standards (IPSAS) implementation accounting standards European member states legal adoption process
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The Impact of International Accounting Standards Board (IASB)'s Guidelines for Preparing Management Commentary (MC): Evidence From Italian Listed Firms 被引量:1
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作者 Gianluca Ginesti Riccardo Macchioni +1 位作者 Giuseppe Sannino Maria Spano 《Journal of Modern Accounting and Auditing》 2013年第3期305-320,共16页
This paper investigates the Italian firms' disclosure in response to the new guidance on the management commentary (MC) contained in the International Financial Reporting Standard (IFRS) practice statement issued... This paper investigates the Italian firms' disclosure in response to the new guidance on the management commentary (MC) contained in the International Financial Reporting Standard (IFRS) practice statement issued by International Accounting Standards Board (IASB) in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management's report-----known as "Relazione sulla Gestione" and that of the recent IASB's IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis (MCA) on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB's guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB's guidelines and their impacts on the voluntary disclosure practices of Italian listed firms. 展开更多
关键词 management commentary (MC) international Accounting standard (IAS) international Financial Reporting standard (IFRS) narrative disclosures financial reporting
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The Faithful Representation of Electrical Energy Sale and Purchase Agreements Under International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) 被引量:1
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作者 Massimiliano Celli 《Journal of Modern Accounting and Auditing》 2013年第8期1032-1045,共14页
This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whethe... This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whether electrical energy is bought/sold for an industrial use exclusively, so that the relevant transaction will be accounted as a normal purchase/sale, or through the lease of the relevant production plant, which would require the supply contract to be accounted in compliance with International Accounting Standards (IAS) 17 "Leasing". Alternatively, it must also be ascertained whether the relevant party is implementing financial trading strategies, as in such hypothesis, the supply contract is to be accounted as a financial instrument according to International Financial Reporting Standards (IFRS) 9/IAS 39 "Financial Instruments". Finally, the modalities used by a number of companies listed on European regulated markets to account such kind of contracts will be analyzed. 展开更多
关键词 capacity contracts tolling agreements electrical energy faithful representation international FinancialReporting standards (IFRS) 9/international Accounting standards (IAS) 39 IAS 17
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International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) Convergence Project: Where Are They Now? 被引量:1
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作者 Aida R. Lozada 《Journal of Modern Accounting and Auditing》 2014年第10期991-1004,共14页
The convergence project between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States (US) was signed on September 18, 2002 in Norwalk, Conn... The convergence project between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States (US) was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards (IFRS) nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project. 展开更多
关键词 CONVERGENCE full international Financial Reporting standards (IFRS) little IFRS internationalAccounting standards Board (IASB) Financial Accounting standards Board (FASB)
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Application of International Public Sector Accounting Standards in Vietnam in Current Conditions 被引量:1
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作者 Mai Thi Hoang Minh 《Journal of Modern Accounting and Auditing》 2014年第4期404-413,共10页
The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central t... The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections: (1) what are international public sector accounting standards? (2) accounting entities of the public sector; (3) the limitations of current public sector accounting in Vietnam; (4) financial information to meet the requirements of state management and to comply with international practices; (5) the advantages of applying international public sector accounting standards in Vietnam; (6) the difficulties and challenges of applying international public sector accounting standards in Vietnam; (7) learning experiences from other countries; and (8) conclusion. 展开更多
关键词 public sector internATIONAL public sector accounting standards ACCOUNTING state budget governmentalorganizations
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A Review of White Granulated Sugar Standard Development in China and Comparative Study on the Chinese White Granulated Sugar Standard with International Standard 被引量:1
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作者 DENG Dandan SHEN Li +1 位作者 LI Mei LIU Xiao 《甘蔗糖业》 2021年第6期45-54,共10页
The sugar standard implemented under specific historical conditions had played a positive role in standardizing the production of China's sugar industry,promoting the development of sugar industry and strengthenin... The sugar standard implemented under specific historical conditions had played a positive role in standardizing the production of China's sugar industry,promoting the development of sugar industry and strengthening the quality management of sugar products.This paper systematically combs the development of national standard and industrial standard of white granulated sugar,and analyzes the technical requirements such as sensory indicators,physical and chemical indicators and health indicators.From the development of China's white granulated sugar product standard,the sucrose content of the same level of white granulated sugar has not been adjusted,while the standard for indexes other than sucrose content,have been improved to meet the needs of the development of China's sugar industry and the development of domestic and foreign trade.Through comparison with the international standard of white granulated sugar,it is concluded that China’s national standard of white granulated sugar has kept pace with international standard. 展开更多
关键词 White granulated sugar National standard Industry standard international standard Comparison
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