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Specific Elements of the Public Internal Control in Countries of the European Union
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作者 Ani Matei Gaita Camelia 《Chinese Business Review》 2016年第8期400-406,共7页
The concern for greater efficiency in the public sector has determined the application in countries of the European Union of the public internal control systems, stemm from the desire of management of national funds i... The concern for greater efficiency in the public sector has determined the application in countries of the European Union of the public internal control systems, stemm from the desire of management of national funds in economic conditions. This paper addresses such issues relating to highlighting elements reflecting the importance of the control function in the management process; and identifying the characteristics of the elements constituting the control systems in countries belonging to the European Union, which were grouped into two categories depending on the date of accession to the union, using public internal control related data provided by the European Commission. Particular attention is given to highlight the characteristics of the control system applied in Romania compared to other states. Research has revealed a greater number of similarities in the characteristics of the control systems of internal public in countries that joined the Union after 1990, compared with those who became members before this year, concerning the financing of the sector public, the accounting system applied, the coordination of such a system, who bears responsibility for financial management, or the limits of managerial responsibility. 展开更多
关键词 control-evaluation as a function of management characteristics of the public internal control management of public resources
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Research on Translation Strategies of Political Texts for International Publicity from the Perspective of Eco-Translatology
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作者 Jia Yang Chengjing Li 《Journal of Contemporary Educational Research》 2023年第12期64-70,共7页
Eco-translatology provides a new perspective and methodology for the international publicity translation of political texts.This paper applies the viewpoint and methodology of eco-translatology,focuses on the three-di... Eco-translatology provides a new perspective and methodology for the international publicity translation of political texts.This paper applies the viewpoint and methodology of eco-translatology,focuses on the three-dimensional transformation of language,culture,and communication,and discusses how translators can adapt to the eco-environment of political texts through the specific example of the keynote speech of China’s president at the opening ceremony of the Third Belt and Road Forum for International Cooperation and select suitable translation strategies and techniques to achieve an ecological balance of the target text in multiple dimensions. 展开更多
关键词 ECO-TRANSLATOLOGY Three-dimensional transformation Political texts International publicity translation
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A Brief Analysis of Features and Strategies of International Publicity Translation
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作者 曹志颖 曹玉 《海外英语》 2021年第4期272-273,共2页
International publicity translation,functioning as a means of information dissemination to international communities,is an important tool skillfully employed by translators who undertake an occupation in international... International publicity translation,functioning as a means of information dissemination to international communities,is an important tool skillfully employed by translators who undertake an occupation in international publicity translation.However,in the concrete practice of international publicity translation,not all translators can proficiently employ the tool,we can find many mis⁃translations,and the reasons can be traced back to the translators’fuzzy knowledge of the features of international publicity transla⁃tion.Compared with other kinds of translation,the following two points should be emphasized:1)international publicity translation should achieve the purpose of positively disseminating the situation of China.2)translators should pay special attention to differ⁃ences between China and other countries,including national condition,culture and language.Thus,translators should pay attention to the cross-cultural feature and adopt special strategies in translation. 展开更多
关键词 international publicity translation cross-cultural features text-oriented translation reader-oriented translation
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Global Development Initiative:An International Public Goods to Promote Common Development 被引量:4
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作者 Wang Lei 《China Economist》 2022年第4期2-25,共24页
The world today is facing turbulence and change,and global development is at a crossroads.At this critical juncture,President Xi Jinping put forth the Global Development Initiative(GDI)with the theme“implementing the... The world today is facing turbulence and change,and global development is at a crossroads.At this critical juncture,President Xi Jinping put forth the Global Development Initiative(GDI)with the theme“implementing the 2030 Sustainable Development Agenda for more robust,greener and healthier global development”at the 76th General Assembly of the United Nations,which sheds light on the direction of global development.The GDI,proposed by China,has galvanized support from the international community as an international public goods to promote common development.Following the historical trends of human development,the GDI breaks through the limitations of the hegemonic stability theory and the free-riding curse to expand and innovate the theoretical perception of international public goods with the right approach to principles and interests.With a people-oriented approach and the basic principles of green and innovative development,the GDI both addresses urgent challenges and attaches importance to enhancing development capabilities and creating supporting conditions to offer a holistic solution to global challenges.Through the implementation of multiple pathways under international cooperation,the GDI will build a consensus on global development,increase the momentum of global development,and play an important role in creating a community with a shared future for mankind. 展开更多
关键词 Global Development Initiative(GDI) common development international public goods
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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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Minimizing the risk of international spread of coronavirus disease 2019 (COVID-19) outbreak by targeting travelers 被引量:2
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作者 Saurabh R Shrivastava Prateek S Shrivastava 《Journal of Acute Disease》 2020年第2期47-48,共2页
The Coronavirus Disease-2019 (COVID-19) outbreak has become a global health emergency owing to its magnitude, attributed deaths, and its propensity to spread across the world. In-fact, owing to its quick spread across... The Coronavirus Disease-2019 (COVID-19) outbreak has become a global health emergency owing to its magnitude, attributed deaths, and its propensity to spread across the world. In-fact, owing to its quick spread across international boundaries and the resulting caseload, the disease has been declared as a Public Health Emergency of International Concern on 30 January 2020. It is worth noting that out of the 395 cases detected in other nations, 165 (41.8%) have a positive history of travel to China. As of now, the World Health Organization has not recommended for any restrictions on the travel or trade aspects, but has clearly specified that implementation of International Health Regulations should be strictly done at the airports and seaports. In conclusion, the COVID-19 outbreak has created an alarm across the globe as the causative virus is novel in nature. However, strengthening of standard infection control practices and adoption of preventive measures for travelers can significantly minimize the threat of further transmission of the disease. 展开更多
关键词 COVID-19 outbreak Public health emergency of international concern TRAVELERS World Health Organization
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2022 Monkeypox outbreak:Why is it a public health emergency of international concern?What can we do to control it? 被引量:1
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作者 Shi-Yan Ren Jing Li Rong-Ding Gao 《World Journal of Clinical Cases》 SCIE 2022年第30期10873-10881,共9页
The World Health Organization(WHO) called the recent monkeypox(MPX)outbreak a Public Health Emergency of International Concern on July 23,2022.The United States of America(US) alarmed the recent MPX outbreak as the US... The World Health Organization(WHO) called the recent monkeypox(MPX)outbreak a Public Health Emergency of International Concern on July 23,2022.The United States of America(US) alarmed the recent MPX outbreak as the US public health emergency on August 4,2022.Since early May 2022,more than 35000 MPX cases and 12 deaths had been reported to WHO from 92 countries and territories by August 17,2022,and MPX cases continue rising rapidly with improved surveillance,access to diagnosis,and continuous virus spreading globally.Approximately 99% MPX cases are men,of which 95% cases are men who have sex with man.No evidence of MPX being sexually transmitted infections(STIs) is found;however,a high percentage(25%) of concurrent STIs and frequent anogenital symptoms suggest transmission through local inoculation during close intimate contact or sexual activity.Many approaches including a comprehensive international vaccination strategy and adequate supplies are mandatory to prevent MPX pandemic.Education,vaccination,MPX scrutiny and careful monitoring,and crossborder collaborations with international sectors are practical strategy to contain MPX outbreaks.People are educated to reduce the risk of exposure and to reduce the number of sexual partners especially new ones,to avoid contacting travelers from epidemic regions or animals that may carry MPX virus,and avoid traveling to endemic areas. 展开更多
关键词 MONKEYPOX OUTBREAK Public Health Emergency of International Concern vaccination Infectivity Transmission Man who have sex with man
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Chinese medical students’interest in COVID-19 pandemic 被引量:1
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作者 Nan-Ze Yu Zhi-Jin Li +11 位作者 Yu-Ming Chong Yuan Xu Jun-Ping Fan Yang Yang Yue Teng Yu-Wei Zhang Wen-Chao Zhang Ming-Zi Zhang Jiu-Zuo Huang Xiao-Jun Wang Shu-Yang Zhang Xiao Long 《World Journal of Virology》 2020年第3期38-46,共9页
BACKGROUND The outbreak of coronavirus disease 2019(COVID-19)happened in early December and it has affected China in more ways than one.The societal response to the pandemic restricted medical students to their homes.... BACKGROUND The outbreak of coronavirus disease 2019(COVID-19)happened in early December and it has affected China in more ways than one.The societal response to the pandemic restricted medical students to their homes.Although students cannot learn about COVID-19 through clinical practice,they can still pay attention to news of COVID-19 through various channels.Although,as suggested by previous studies,some medical students have already volunteered to serve during the COVID-19 pandemic,the overall willingness of Chinese medical students to volunteer for such has not been systematically examined.AIM To study Chinese medical students’interest in the relevant knowledge on COVID-19 and what roles they want to play in the pandemic.METHODS Medical students at Peking Union Medical College were surveyed via a webbased questionnaire to obtain data on the extent of interest in the relevant knowledge on COVID-19,attitude towards volunteerism in the pandemic,and career preference.Logistic regression modeling was used to investigate possible factors that could encourage volunteerism among this group in a pandemic.RESULTS A total of 552 medical students responded.Most medical students showed a huge interest in COVID-19.The extent of students’interest in COVID-19 varied among different student-classes(P<0.05).Senior students had higher scores than the other two classes.The number of people who were‘glad to volunteer’in COVID-19 represented 85.6%of the respondents.What these students expressed willingness to undertake involved direct,indirect,and administrative job activities.Logistic regression analysis identified two factors that negatively influenced volunteering in the pandemic:Student-class and hazards of the voluntary job.Factors that positively influenced volunteering were time to watch COVID-19 news,predictable impact on China,and moral responsibility.CONCLUSION More innovative methods can be explored to increase Chinese medical students’interest in reading about the relevant knowledge on COVID-19 and doing voluntary jobs during the pandemic. 展开更多
关键词 COVID-19 Chinese medical students VOLUNTEER Medical education Public health emergency of international concern
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INTERNATIONAL FORUM FOR PUBLIC HEALTH,SHANGHAI 2007 Second announcement
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作者 The Organizing Committee of The International Forum For Public Health,Shanghai 2007 《环境与职业医学》 CAS 北大核心 2007年第5期568-570,共3页
Conference Time and Venue 1.Registration Time Dec 11,2007;Scientific Program Dec 12-14,2007 2.Venue Skyway Landis Hotel,Shanghai Address:15 Dapu Road,Luwan District,Shanghai;Zip Code:200023; Tel:86-21-33189988,Fax:86-... Conference Time and Venue 1.Registration Time Dec 11,2007;Scientific Program Dec 12-14,2007 2.Venue Skyway Landis Hotel,Shanghai Address:15 Dapu Road,Luwan District,Shanghai;Zip Code:200023; Tel:86-21-33189988,Fax:86-21-53010000;Homepage:http://www.skywaylandis. 展开更多
关键词 TEL USA Email INTERNATIONAL FORUM FOR PUBLIC HEALTH SHANGHAI 2007 Second announcement
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Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards (IPSAS)* Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam
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作者 Pham Quang Huy 《Journal of Modern Accounting and Auditing》 2013年第9期1194-1203,共10页
For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, an... For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future. 展开更多
关键词 state budget public sector budget law international standards international public sector accountingstandards (IPSAS)
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From Consolidation to Segment Reporting in Local Government: Accountability Needs, Accounting Standards, and the Effect on Decision-Makers
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作者 Giuseppe Grossi Elisa Mori Federica Bardelli 《Journal of Modern Accounting and Auditing》 2014年第1期32-46,共15页
Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the... Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government's financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector. 展开更多
关键词 Consolidated Financial Statements (CFSs) segment reporting International Public Sector AccountingStandards (IPSAS) local government action research
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How Can China Introduce Itself to the World?
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作者 WU Wen-an 《Sino-US English Teaching》 2014年第11期864-869,共6页
There are three principles guiding translation for international publicity in China. These priciples have widespread influence all over China, therefore, further study is necessary. This paper analyzes the complementa... There are three principles guiding translation for international publicity in China. These priciples have widespread influence all over China, therefore, further study is necessary. This paper analyzes the complementary and interdependent relationships between the three principles in order to point out relevant problems and possible solutions. With the theoretical framework of"translation and formation of cultural identities", "interactive relations between language and identities", the paper takes international translation theories and cases as reference and rethinks the principles from a historical and cultural perspective. The paper concludes that it is necessary and feasible to communicate with other cultures while introducing Chinese culture to the world 展开更多
关键词 translation for international publicity three principles theoretical thinking
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Strategies for Chinese Engineering Enterprises in International Publicity from the Perspective of Domesticating Translation——Case Study of CRCC
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作者 Fang Shu Shan Huang 《Journal of Finance Research》 2020年第2期67-70,共4页
With the expanding overseas markets to Chinese enterprises,the international publicity has showed its significance.A high-quality translation helps to shape an outstanding international image and boost the internation... With the expanding overseas markets to Chinese enterprises,the international publicity has showed its significance.A high-quality translation helps to shape an outstanding international image and boost the international publicity,vice versa.This paper studies the case of CRCC to analyze and explore the translation strategy from domesticating translation perspective,aiming to offer some insights to Chinese engineering enterprises in their international publicity promotion. 展开更多
关键词 Domesticating translation Chinese engineering enterprises International publicity translation
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The Belt and Road Initiative and International Law:Viewed from the Perspective of the Supply of International Public Goods
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作者 Shi Jingxia Shao Ya’nan 《Social Sciences in China》 2021年第4期20-37,共18页
The international community is facing the dilemma of an insufficient supply of public goods due to the conjunction of various forces and factors including the profound impact of the economic crisis,increased trade pro... The international community is facing the dilemma of an insufficient supply of public goods due to the conjunction of various forces and factors including the profound impact of the economic crisis,increased trade protectionism,changes in the global governance system and the impact of the Covid-19 pandemic.The Belt and Road Initiative(BRI)is a non-rivalrous and non-excludable public good provided to the international community by China as a responsible major country in the new era of historical development.International law has an important role in promoting and guaranteeing the supply of international public goods(IPGs).Since the implementation of the Belt and Road Initiative,the international governance environment has changed dramatically,with the rule of law being the basic premise and important guarantee of the long-term and smooth implementation of the BRI.In pursuing the BRI,buttressed as it is by the rule of law,China should pay attention to diversified governance based on a combination of international soft and hard law and make judicious use of existing bilateral,regional and multilateral international legal mechanisms.In addition,China must also pay close attention to the latest developments in international economic and trade rules and must innovate and improve its ability to supply rules for investment,trade liberalization,etc.Buttressed by international law,the BRI should focus not only on recent concrete initiatives in trade and investment liberalization,but also on the long-term planning and sustainable development of institutional supply,so as to realize the vision and goals of the BRI. 展开更多
关键词 BRI international public goods BRI buttressed by the rule of law international governance international law
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Chinese Economic Development Policies as an Example for Mexico: The One-Belt-One-Road Program
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作者 Adoifo Laborde 《Fudan Journal of the Humanities and Social Sciences》 2017年第2期127-144,共18页
The purpose of this article is to analyze China's economic development policies of the last few years from the viewpoint of some Mexican actors (businesspeople, public officials, and scholars) who live and work in ... The purpose of this article is to analyze China's economic development policies of the last few years from the viewpoint of some Mexican actors (businesspeople, public officials, and scholars) who live and work in China. The idea is to learn from these policies and perhaps transfer the best practices to Mexico through horizontal international cooperation, with the hope of contributing to Mexico's growth and development, based on its reality. We put forward that there are international circumstances that could bring this about, thanks to sudden changes on the global scenario. Finally, the article highlights the importance of fostering, understanding, and deepening bilateral relations between Mexico and China. 展开更多
关键词 Public policies Mexico - China Cooperation International
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