Convergence of China GAAP to IAS

With the economic globalization, accounting internationalization is inevitable. By 2006, China will build a complete system of accounting standards, including an Accounting System for Business Enterprises and 38 specific accounting standards, which harmonize with IAS to a degree. Since the making process of the standards is not only concerned with proper accounting, but also influenced by the economic consequences, China should try her best to be influential in international accounting field.

CAS 132-2006 Standard for Flat Panel Display TV Set Installation Service Formulating and Enforcing Main Point Explanation and Analysis

CAS 132-2006 formulation background and work courses Flat panel display technology is maturing alongside the development of science and technology. The prices of flat panel display TV sets are becoming lower and lower. Flat panel display TV sets have begun entering the mainstream and are now the first choice of some consumers when making new TV purchases.Display TV Set Installation Service Point Explanation and AnalysisRepair, Retreat and Change Duty Stipulations. Peculiar use conditions, usage environments, and the practical circumstances of user consumption service requirements, etc., were also taken into account on the basis of extensive investigation, testing, and verification.……

Setting the Standard

The country’s self-developed document format standard faces a difficult decision and possible extinction as it goes up against mighty Microsoft Since Microsoft’s Office Open Extensible Markup Language (OOXML)document format was accepted as an international stan- dard by the International Organization

Institutions and accounting standard transformation:Observations from Japan

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country's political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

Lufthansa Center Sets Standard for Shopping

IN Beijing, foreign tourists often dine at the Fangshan Restaurant, stay in the Palace Hotel and shop at the Lufthansa Center. The Lufthansa Friendship Shopping City is a newly built, luxurious complex that attracts wealthy Beijingers, international residents and tourists. The Lufthansa Shopping City is located in northeast Beijing. It covers over 22,000 square meters with five floors of shops and an underground supermarket. When you walk into the Lufthansa Center,

Influencing assessment of different heating modes on thermal comfort in electric vehicle cabin

Electric vehicle(EV)is more environmental-friendly than gasoline vehicle because the main power is not petrol.For the heating system,the waste heat generated by engines is recycled to heat the cabin of gasoline ones,while the EV need extra electric energy consumption for heating the cabin which decreases the driving range.Personal comfort system(PCS)has been reported that it is an alternative technique to improve occupant thermal comfort and indirectly save building heating energy.This study aims to investigate the occupants’thermal sensation under four heating modes in the EV cabin in winter,including no heating,only PCS,only air conditioning,and both air conditioning and PCS.The field survey is conducted in a parked EV with 12 subjects.Three thermal comfort indexes(PMV,SET^(*),and operative temperature Top)are used and assessed for their applicability in the thermal environment of the EV.Results show that the thermal environment in the cabin is non-uniform and dynamic with the air conditioning mode,while the PCS mode just slightly affects the temperature differences inside.Meanwhile,the subjects’thermal sensations cannot maintain neutral or warmer under the PCS mode only.The results of PMV are lower than the subjects’actual thermal sensation votes(TSV),while the results of SET^(*)and Top show significant linear relationships with the TSV for the correlation coefficients above 0.80.Compare to the air conditioning mode,the neutral SET^(*)and neutral Top are decreased by 2.7℃ and 1.6℃ under the mode with PCS and air conditioning,respectively.The findings indicate that PCS not only has a positive effect on improving the cabin environment and occupant’s thermal sensation but also has the potential to lower the setting temperature of air conditioner of EVs in winter.