Suchergebnisse

Public accounting systems differ among countries so the reform towards harmonization is needed especially for EU Member Countries. The transition from cash-based to accrual-based accounting is necessary in order to provide the wide scope of relevant information to the internal and external users. The objectives of the paper are: to examine the level of conversance with IPSAS (International Public Sector Accounting Standards) among public sector accountants in Croatia, to outline the potential benefits and improvements of accrual principle application, and to determine the implication of increased effectiveness and efficiency of the administrations' actions on greater transparency of financial statements. Empirical research is based on survey addressed to the accountants employed by local government. The findings suggest that accrual principle application in Croatian public sector accounting would lead to the increase of effectiveness and efficiency of the public sector and eventually to the higher level of transparency.

Globally, there are many safety concerns emanating from the consumption of food, and are categorized as physical, biological and chemical hazards. This volume explores a number of safety issues pertaining to foods consumed across the globe today. It represents a useful resource for researchers, food handlers and legislative bodies as it presents key findings in the area of food safety, and details the findings of a number of scientific research studies conducted through surveys, laboratory analysis and environmental assessments. The findings indicate the presence of eminent food safety threats along the food chain, ranging from pathogens, pesticide, and antibiotic residues, to heavy metals, food additives, aflatoxins, and allergens, among others. Food handling practices along the food chain and the importance of adhering to good agricultural and manufacturing practices are shown to play a crucial role in ensuring safe foods.

Intro -- HOME FIRE SAFETY: PREVENTIVE MEASURES AND ISSUES -- HOME FIRE SAFETY: PREVENTIVE MEASURES AND ISSUES -- LIBRARY OF CONGRESS CATALOGING-IN-PUBLICATION DATA -- CONTENTS -- PREFACE -- Chapter 1: BEHAVIORAL MITIGATION OF COOKING FIRES -- EXECUTIVE SUMMARY -- Cooking Fires and Injuries: The Size of the Problem -- Findings by Gender and Age -- Findings Related to Leading Factors in Home Cooking Fires and Losses -- Findings on Program Effectiveness -- Cooking Fire and Burn Prevention Behavioral Mitigation Messages -- INTRODUCTION -- 1. COOKING FIRES AND INJURIES: THE SIZE OF THE PROBLEM -- Summary Discussion -- Implications for Behavioral Strategies -- 2. CHARACTERISTICS OF COOKS AND PEOPLE INJURED IN COOKING FIRES -- Summary Discussion -- Implications for Behavioral Strategies -- 3. PATTERNS BY TYPE OF COOKING EQUIPMENT -- Grilling and Outdoor Cooking Fires and Fire Safety -- Summary Discussion -- Behavioral Strategies -- 4. BEHAVIORS AND TYPES OF COOKING ASSOCIATED WITH COOKING FIRES -- Separating Combustibles from Cooking Heat Sources -- Use of Cooking Equipment for Other than Intended Purpose -- Types of Cooking Associated with Cooking Fires -- Alcohol and Other "Human Factors" Associated with Cooking Fires -- Summary Discussion -- Behavioral Strategies -- 5. CIVILIAN FIREFIGHTING AND FIRE EXTINGUISHMENT -- Summary Discussion -- Behavioral Strategies -- 6. SMOKE ALARMS AND FIRE DISCOVERY -- Summary Discussion -- Behavioral Strategies -- 7. TECHNOLOGY AND COOKING FIRES -- Summary Discussion -- Implications for Behavioral Strategies -- 8. OTHER COOKING, FOOD, AND HOT BEVERAGE BURNS -- Summary Discussion -- Behavioral Strategies -- APPENDIX A: HOW NATIONAL ESTIMATES STATISTICS ARE CALCULATED -- Projecting NFIRS to National Estimates -- APPENDIX B: EXISTING EDUCATIONAL MESSAGES RELATED TO CIVILIAN FIREFIGHTING FOR COOKING FIRES