Comparison of Minimum Energy Performance Standards (MEPS) Programs in the USA and China

Abstract： Nowadays energy saving and environmental protection are crucial issues in the international society. One of the best solutions for both issues is to improve energy efficiency. To improve energy efficiency, it is commonly recognized by both standards and energy sectors that Minimum Energy Performance Standards （MEPS） could play an important role . China and the USA, the top two energy consumption countries in the world, both have adopted MEPS program to address the problem of energy conservation and environmental protection. This paper analyzes and compares the two countries＇ MEPS programs from a historical and legal context, examining the role of different stakeholders in the process,the process, the outcomes by standards,and then makes some recommendations for both sides.

Unexpected Twinning and Phase-Transition of the Indentation Standards, Their Transition Energies, and Scientific Dichotomy

The general use of aluminium as an indentation standard for the iteration of contact heights for the determination of ISO-14577 hardness and elastic modulus is challenged because of as yet not appreciated phase-changes in the physical force-depth standard curve that seemed to be secured by claims from 1992. The physical and mathematical analyses with closed formulas avoid the still world-wide standardized energy-law violation by not reserving 33.33% (h2 belief) (or 20% h3/2 physical law) of the loading force and thus energy for all not depth producing events but using 100% for the depth formation is a severe violation of the energy law. The not depth producing part of the indentation work cannot be done with zero energy! Both twinning and structural phase-transition onsets and normalized phase-transition energies are now calculated without iterations but with physically correct closed arithmetic equations. These are reported for Berkovich and cubecorner indentations, including their comparison on geometric grounds and an indentation standard without mechanical twinning is proposed. Characteristic data are reported. This is the first detection of the indentation twinning of aluminium at room temperature and the mechanical twinning of fused quartz is also new. Their disqualification as indentation standards is established. Also, the again found higher load phase-transitions disqualify aluminium and fused quartz as ISO-ASTM 14577 (International Standardization Organization and American Society for Testing and Materials) standards for the contact depth “hc” iterations. The incorrect and still world-wide used black-box values for H- and Er-values (the latter are still falsely called “Young’s moduli” even though they are not directional) and all mechanical properties that depend on them. They lack relation to bulk moduli from compression experiments. Experimentally obtained and so published force vs depth parabolas always follow the linear FN = kh3/2 + Fa equation, where Fa is the axis-cut before and after the phase-transition branches (never “h2” as falsely enforced and used for H, Er and giving incorrectly calculated parameters). The regression slopes k are the precise physical hardness values, which for the first time allow for precise calculation of the mechanical qualities by indentation in relation to the geometry of the indenter tip. Exactly 20% of the applied force and thus energy is not available for the indentation depth. Only these scientific k-values must be used for AI-advises at the expense of falsely iterated indentation hardness H-values. Any incorrect H-ISO-ASTM and also the iterated Er-ISO-ASTM modulus values of technical materials in artificial intelligence will be a disaster for the daily safety. The AI must be told that these are unscientific and must therefore be replaced by physical data. Iterated data (3 and 8 free parameters!) cannot be transformed into physical data. One has to start with real experimental loading curves and an absolute ZerodurR standard that must be calibrated with standard force and standard length to create absolute indentation results. .

Preliminary Study on Overseas Applicability of Chinese Architectural Design Standards:Taking China-Aided Construction Projects in Asia Since the Belt and Road Initiative as Examples

This research takes China-aided construction projects in Asia since the Belt and Road Initiative as examples to explore the applicability of Chinese architectural design standards in other Asian countries.So far,the standards demonstrated the highest applicability in South Asia is the best followed by Southeast Asia.Chinese architectural design standards for educational buildings showed the highest applicability,followed by office,medical,and sports buildings.This study puts forward some strategies to improve the applicability of Chinese architectural design standards.These strategies include integrating regionalism and local cultural traditions,optimizing energy efficiency,and aligning designs with local usage habits.This study serves as a reference for similar projects in the future.

Pro-Environmental Civic Participation in the USA: The Effects of Social Media, Pro-Environmental Lifestyle and Climate Experiences

This study addresses the link between social media use and pro-environmental civic participation considering the moderating effect of social media affordances (public realm) on one hand, and lifestyle behaviors and climate change experiences (personal realm) on the other. We combine communication theory and behavioral models and using a sample of USA individuals (N = 7225) based on the American Trends Panel to predict variations in pro-environmental behavior. We show that social networks rather than information are more effective in predicting pro-environmental behavior. Moreover, a pro-environmental lifestyle as well as climate change experiences at the community level increase the likelihood for pro-environmental participation. However, affordances related to socioeconomic variations generate variations to pro-environmental civic participation. We conclude that in order to capture the depth of pro-environmental civic participation, it is necessary to theoretically and empirically bridge between private and public expressions of pro-environmental awareness.

Review on the Development of Cosmetic Industry from the Perspective of Group Standards

From the perspective of group standards, the dynamics of the cosmetic industry in the past few years were briefly reviewed and analyzed, including the number of group standards published, types of group standards, groups, and geographical distribution of the groups. The large number of participating groups and the wide range of geographical distribution indicated that group standards could play a positive role in the sustained and positive development of cosmetic industry. The future development of cosmetic industry was also prospected。

Analysis of Standards and Effects of Police Indirect Court of Human Rights——Taking“Akbay and Others v.Germany”as an Example

The European Court of Human Rights(ECtHR)has ruled that illegal indirect entrapment must meet three criteria simultaneously.This mixed standard requires that the previous direct entrapment violates the“essentially passive,”subsequent indirect entrapment satisfies the“reasonable foreseeability,”and police entrapment of secondary defendants to commit crimes is considered“decisive.”The legal consequences of indirect entrapment are distinguished between general indirect entrapment and illegal indirect entrapment.The basic position of the ECtHR on the consequences of illegal indirect entrapment has shifted from supporting mitigating penalties to recognizing procedural dismissal,and general indirect entrapment is considered a mitigating factor in sentencing.Against the backdrop of increasing internationalization of criminal justice standards,the above criteria and positions have strong implications for the improvement of relevant rules in China.

Analysis of Standards Establishment for the Testing of Electrical Appliances

As science and technology continue to develop,power equipment has become an indispensable part of industrial production and daily life.Whether it is the precise automation machinery utilized on production lines or the convenient electrical appliances found in households,their functionality relies heavily on electrical technology.Nonetheless,without stringent safety and performance assurances,these devices could potentially endanger lives and property.Thus,this paper explores the development strategy for establishing a standardized system within the electrical testing service industry,aiming to ensure safety and reliability.

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

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.

An Empirical Study of the Effect of Inquiry Teaching on the Development of High School Students'Critical Thinking Under the New Curriculum Standards

The Ministry of Education of the People’s Republic of China has issued three guideline documents to encourage inquiry teaching to help students develop their ability to question,which is a defining feature of critical thinking.Two of the documents have clearly stated that English subject teaching should focus on building students’thinking capacity.Critical thinking is an essential feature of building thinking capacity and a key element of the core competencies the English subject seeks to cultivate.This research measures the performance of students of two high school classes in the exams conducted at the beginning,in the middle,and at the end of the experiment period during which inquiry teaching was applied to enhance students’critical thinking ability.The experiment results show that inquiry teaching can improve students’academic performance in English study and help them better develop their language skills.The implementation of the inquiry design in teaching listening,reading,and writing conforms to the law that governs the development of critical thinking,and the adoption of inquiry teaching can promote the development of critical thinking.

Research Status of Water Quality Criteria and Standards and Analysis on the Transformation Methods

Under the vision of development for the new era,China has entered a stage of high-quality economic development and an important window period in which we have the conditions and ability to address the prominent issue of economic development and ecological protection in a coordinated way.However,all kinds of environmental benchmark values in China are lacking and need to be constantly supplemented and improved.Therefore,exploring and putting forward a simple and efficient method for the transformation of environmental criteria into environmental standards is an important basis for the rapid establishment of relevant environmental criteria system and the effective promotion of the development of environmental standards system towards a scientific and reasonable direction.In this paper,the water environment is taken as the research object.By analyzing the research progress of environmental criteria and standards at home and abroad,and the foreign method of transforming environmental criteria into environmental standards,combined with the problems faced in the process of transforming environmental criteria into environmental standards in China,an effective method to transform China's environmental criteria into environmental standards is analyzed.After analysis and comparison,it is found that the pollution reduction accounting method could achieve their simple and efficient conversion.Under the premise of obtaining environmental criteria for certain pollutants,environmental criteria for certain pollutants could be obtained by distributing pollutants reduction costs,and accounting economic benefits after reaching standard,thus obtaining the environmental standard of this type of pollutant,which provides reference to determine the environmental standard limits of such pollutants.

Effect of building energy efficiency standards on carbon emission efficiency in commercial buildings

The building sector plays a crucial role in the worldwide shift toward achieving net-zero emissions.Building energy efficiency standards(BEESs)are highly effective policies for reducing carbon emissions.Therefore,exploring the provincial variations in carbon emission efficiency(CEE)in the building sector and identifying the effect of BEESs on CEE is crucial.This study focuses on commercial buildings in China and applies a difference in differences model to evaluate the impact of BEESs on the CEE of commercial buildings.The slacks-based measure–data envelopment analysis model is employed to assess the CEE of commercial buildings in 30 Chinese provinces from 2000 to 2019.Furthermore,heterogeneous tests are used to explore how climate characteristics and economic conditions affect the efficiency of BEESs.The results indicate that BEESs positively influence the CEE of commercial buildings.Specifically,a 1%increase in the intensity of BEESs causes a 0.1484%increase in the CEE of commercial buildings.Moreover,the impact of BEESs is particularly pronounced in the southern and western provinces.This study provides valuable scientific evidence for governments to enhance BEESs implementation.

Formulation of Work-Study Combined and Result-Oriented Integrated Curriculum Standards

According to the Annex Technical Regulations for Integrated Curriculum Development(Trial)in Document No.30 of the General Office of the Ministry of Human Resources and Social Security(2012),this paper studies the formulation of the curriculum standards for the integration of Chinese medicinal materials production.We focus on the formulation ideas of the curriculum standards for the integration of Chinese medicinal materials production,the formulation process of the curriculum standards for the integration of Chinese medicinal materials production,including the description of typical work tasks,the determination of curriculum objectives,the analysis of study content,the description of referential study tasks,teaching implementation suggestions,assessment and evaluation suggestions,which can provide a reference for the development and research of other related integrated courses.

International Accounting Standards Board （IASB） and Financial Accounting Standards Board （FASB） Convergence Project： Where Are They Now？

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.

Dialogue on standards:directions and difficulties of standardization discipline construction

To probe into the directions and difficulties of standardization discipline construction in China,China Standardization Press organized a pertinent dialogue on July 10.During the event,Yu Xinli,President of China Association for Standardization,was invited as the moderator.Several standardization experts including Song Mingshun,Mai Lyubo,Qiang Yi,Cao Lili,and Huang Manxue from the China Standardization Expert Committee and renowned universities and research institutes in the country were invited as guests to give their insightful views.

Study on Quality Standards of Jianjin Zhuanggu Paste

[Objectives]Some Chinese medicinal materials of Jianjin Zhuanggu Paste were microscopically identified,and several active ingredients were studied by thin-layer identification,which provides reference for further improving the quality standards of hospital preparations.[Methods]The effective components of Jianjin Zhuanggu Paste were qualitatively identified by thin-layer chromatography(TLC).[Results]The microscopic identification of the three Chinese medicinal materials in Jianjin Zhuanggu Paste showed the microscopic characteristics of Radix Codonopsis,Radix Astragali and Radix Notoginseng.TLC identification showed that there were characteristic spots of Radix Codonopsis,Radix Astragali,Radix Rehmanniae Preparata and Radix Notoginseng in Jianjin Zhuanggu Paste.[Conclusions]This study established the quality standard research method of Jianjin Zhuanggu Paste,which further strengthens the safety standards of hospital preparations,and improves the clinical efficacy of drugs,as well as the quality standards of hospital preparations to a certain extent.

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

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.

Optimization on Identification Standards and Artificial Inoculation Methods In Vitro on Resistance to Chrysanthemum White Rust

[Objective] This research aimed at exploring an effective way for inoculation and identification of chrysanthemum white rust under controlled conditions. [Method] By combining the observation methods with the naked eye and under optical microscope, we had established the identification standards for chrysanthemum white rust with six classifications and optimized artificial inoculation methods in vitro. [Result] The results showed that bottled cuttings identification method and petri dished leaves identification method both can be used for identification in vitro of chrysanthemum white rust, bottled cuttings identification method had shown better effects than petri dished leaves identification method, and was supposed to be best artificial inoculation and identification method in vitro. [Conclusion] This research had provided a scientific method for safe and effective researches on chrysanthemum white rust, in order to control the occurrence and diffusion of this quarantine disease.

The Differences between Chinese Accounting Standards for Business Enterprises and International Financial Reporting Standards as well as the Convergence Strategy Method

The continuous development and progress of international economic integration has resulted in the increasing of economic and trade exchanges between various countries.In order to implement a more systematic corporate financial supervision mechanism effectively and adapt to the needs of economic development,it is necessary to clarify corporate accounting standards and international financial reporting standards.The relationship between them are crucial to improve the transparency of financial statements and optimize management levels.This paper analyzes the differences between Chinese business accounting standards and international financial reporting standards as well as discusses the convergence process and convergence strategy methods for reference.

Assessing the Application of Intemational Accounting Standards （IAS） in Jordan： Factors Explaining Non-compliance

The main objective of this study is to assess the application of International Accounting Standards （IAS） in Jordan. The main purposes of this study are to： （1） present an analyzed study of the general concepts of IAS; （2） clarify the suitability of the IAS in Jordan and the possibility of using them as guidelines in adapting local standards; and （3） state the deficiency aspects and difficulties facing Jordanian firms in applying these standards in local businesses. A questionnaire is designed for these purposes. The sample is restricted to accountants, financial executives, and professional members of the Jordan Association of Accountants and Auditors. We used the Statistical Package for Social Sciences （SPSS） to analyze the data and answer the research questions. Descriptive statistics are the main tests used in this study. The results indicate that lASs are necessary to be applied by Jordanian companies, since the advantages of applying IAS in Jordan are seen to be more than its disadvantages, mainly in the scene of improving the information content of financial statements. The results also indicate that the compliance with IAS will be of great benefits to shareholders and the stock market comparing to its benefits to top management and board members. Auditors, accountants, and financial executives argue that government agencies in Jordan should enforce and supervise the implementation of IAS in Jordan.

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

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.