The Process of Evaluation and Accreditation of Higher Education Courses in Portugal： Analysis o
财务英语试题及答案
财务英语试题及答案一、选择题（每题2分，共20分）1. What is the term for the process of recording, summarizing, and reporting financial transactions?A. BudgetingB. AccountingC. AuditingD. Forecasting答案：B2. Which of the following is a financial statement that showsa company's financial position at a specific point in time?A. Income StatementB. Balance SheetC. Cash Flow StatementD. Statement of Retained Earnings答案：B3. The difference between the purchase price and the fair market value of an asset is known as:A. DepreciationB. AmortizationC. GoodwillD. Capital Gains答案：C4. What is the term for the systematic allocation of the cost of a tangible asset over its useful life?A. DepreciationB. AmortizationC. AccrualD. Provision答案：A5. Which of the following is not a type of revenue recognition?A. Cash basisB. Accrual basisC. Installment methodD. All of the above答案：D6. The process of estimating the cost of completing a project is known as:A. BudgetingB. Cost estimationC. Project managementD. Cost accounting答案：B7. Which of the following is a non-current liability?A. Accounts payableB. Wages payableC. Long-term debtD. Income tax payable答案：C8. The term used to describe the process of adjusting the accounts at the end of an accounting period is:A. Closing the booksB. JournalizingC. PostingD. Adjusting entries答案：D9. What is the term for the financial statement that shows the changes in equity of a company over a period of time?A. Balance SheetB. Income StatementC. Statement of Changes in EquityD. Cash Flow Statement答案：C10. The process of verifying the accuracy of financial records is known as:A. BudgetingB. AuditingC. ForecastingD. Valuation答案：B二、填空题（每空1分，共10分）1. The __________ is the process of determining the value of an asset or liability.答案：valuation2. A __________ is a type of financial instrument that represents a creditor's claim on a company's assets.答案：bond3. The __________ is the difference between the cost of an asset and its depreciation.答案：book value4. __________ is the process of converting non-cash items into cash equivalents.答案：Liquidation5. A __________ is a financial statement that provides information about a company's cash inflows and outflows during a specific period.答案：Cash Flow Statement6. The __________ is the process of estimating the useful life of an asset.答案：depreciation schedule7. __________ is the practice of recording revenues and expenses when they are earned or incurred, not when cash is received or paid.答案：Accrual accounting8. __________ is the process of recording transactions in the order they are received.答案：Journalizing9. __________ is the practice of matching expenses with the revenues they helped to generate.答案：Matching principle10. A __________ is a document that provides evidence of a transaction.答案：voucher三、简答题（每题5分，共20分）1. What are the main components of a balance sheet?答案：The main components of a balance sheet are assets, liabilities, and equity.2. Explain the concept of "double-entry bookkeeping."答案：Double-entry bookkeeping is a system of recording financial transactions in which every entry to an account requires a corresponding and opposite entry to another account, ensuring that the total of debits equals the total of credits.3. What is the purpose of an income statement?答案：The purpose of an income statement is to summarize a company's revenues, expenses, and profits or losses over a specific period of time.4. Describe the role of a financial controller in anorganization.答案：A financial controller is responsible for overseeing the financial operations of an organization, including budgeting, financial reporting, and ensuring compliance with financial regulations and policies.四、论述题（每题15分，共30分）1. Discuss the importance of financial planning in business management.答案：Financial planning is crucial in business management as it helps in setting financial goals。
评价评估的英语作文句子
1.Evaluating and assessing are essential processes in making informed decisions.评估和评价是做出明智决策的基本过程。
2.The ability to accurately evaluate a situation can significantly impact the outcome of any project.准确评估情况的能力可以显著影响任何项目的结果。
3.In order to make a fair assessment,one must consider all relevant factors and perspectives.为了做出公正的评价，必须考虑所有相关因素和视角。
4.Regular evaluations can help identify areas for improvement and enhance overall performance.定期评估可以帮助识别改进领域并提高整体表现。
5.An unbiased evaluation is crucial for maintaining the integrity of the assessment process.无偏见的评价对于保持评估过程的完整性至关重要。
6.The process of evaluation involves a systematic analysis of data to draw meaningful conclusions.评价过程涉及对数据的系统分析，以得出有意义的结论。
7.Effective assessment strategies can lead to better decisionmaking and more efficient resource allocation.有效的评估策略可以带来更好的决策制定和更高效的资源分配。
PMP考试试题及答案解析..
以下是从历年PMP考试中抽取的有关范围管理的180道典型试题，希望对您考试有所帮助以下关于产品范围和项目范围的说法，哪个是正确的？()（分值：1 答错扣0分）下列哪个文件详细描述了项目的可交付成果，以及为提交这些可交付成果而必须开展的工作?（分值：1 答错扣0分）○A项目管理计划○B项目章程○C工作分解结构○D项目范围说明书正确答案：D试题解答：解析：在定义范围的输出中，项目范围说明书十分重要，考生应该掌握项目范围说明书的定义、作用和内容(参见PMBOK(第4版)第5章5.2.3.1节项目范围说明书)。
、1)项目范围说明书：详细描述项目的可交付成果，以及为提交这些可交付成果而必须开展的工作2)详细项目范围说明书的编制，对项目成功至关重要。
作用1：表明项目干系人之间就项目范围所达成的共讽Common Understanding o 作用2：使项目团队能开展更详细的规划(WBS、成本、进度和质量规划)。
?定义范围先于成本、进度、质量、风险的规划，后面很多过程的输入都有项目范围说明书。
?必须先明确项目范围，制定详细的项目范围说明书并由客膣字之后!才能开始后面的工作。
作用3：作为将来项目决策的根据，指导项目团队的工作。
作用4：为评价变更请求或额外工作是否超出项目边界(Project's Boundaries)提供基准。
.看哪个文件能明确客户所要求的工作是否超出范围(项目边界)——范围说明书。
作用5：更好地定义范围能预防范围变更。
?范围定义得越仔细，后面发生范围变更的可能性就越小。
?定义范围时，要全面考虑所有干系人的需求和期望。
注：情况的改变(如项目拨款被缩减)也会影响项目范围，导致项目范围的修订。
范围管理的思想是给多少钱，办多少事，要防止范围蔓延和镀金3)详细的项目范围说明书包括以下内容：?产品范围描述(Product Scope Description o ?产品验收标准(Product Acceptance Criteria o ?项目可交付成果(Project Deliverables o ?项目的除外责任(ProjectExclusions o ?项目制约因素(ProjectYou are taking over a project to develop software for a major hospital chain. After understanding the project requirements, you feel that they should have selected aRequirement should be detected in which process?A、Project auditB、Scope controlC、creater WBSA project manager has just been assigned to a new project and has been given the project charter. The FIRST thing the project manager must do is:A. create a project scope statement.B. confirm that all the stakeholders have had input into the scope.C. analyze project risk.D. begin work on a project management plan.项目经理刚刚分配到新项目上，已经完成项目章程。
英语作文-国外高等教育行业的国际认证与评估机制
英语作文-国外高等教育行业的国际认证与评估机制In the realm of higher education, the international accreditation and assessment mechanisms serve as pivotal benchmarks for quality assurance and global recognition. These frameworks are not only instrumental in facilitating student mobility across borders but also in ensuring that institutions adhere to rigorous standards of academic excellence.The process of international accreditation involves a comprehensive review by an external body, which evaluates an institution's programs, faculty, and facilities against established criteria. This is often a voluntary process that institutions undergo to demonstrate their commitment to quality education. Accredited institutions gain prestige and a competitive edge, attracting students and faculty worldwide.Assessment mechanisms, on the other hand, are continuous processes that institutions implement internally to monitor and improve the quality of their educational offerings. These mechanisms include a variety of tools and methods, such as peer reviews, student feedback, and performance metrics. The data collected through these assessments inform decision-making and strategic planning, ensuring that institutions remain responsive to the changing needs of students and the labor market.One of the most recognized international accreditation bodies is the Accreditation Board for Engineering and Technology (ABET), which accredits applied science, computing, engineering, and technology programs. Similarly, the Association to Advance Collegiate Schools of Business (AACSB) accredits business schools around the world. These organizations have set the standard for excellence in their respective fields and are sought after by institutions aiming for international stature.The European Quality Improvement System (EQUIS) is another prominent accreditation body that assesses institutions based on internationalization, relevance to the corporate world, and a holistic approach to management education. EQUISaccreditation is a testament to an institution's high international standing and its commitment to developing leaders for the global business environment.In addition to these, the Quality Assurance Agency for Higher Education (QAA) in the UK provides benchmarks and guidelines for maintaining standards in higher education. It conducts reviews and audits to ensure that institutions meet the expectations for quality and rigor.The impact of these international accreditation and assessment mechanisms is profound. They drive institutions to continuously innovate and improve, fostering environments that nurture critical thinking, research, and lifelong learning. For students, these accreditations mean access to quality education that is recognized worldwide, enhancing their employability and career prospects.Moreover, these mechanisms encourage a culture of transparency and accountability in higher education. Institutions are motivated to engage in ethical practices, contribute to societal development, and produce graduates who are not only skilled professionals but also responsible global citizens.In conclusion, international accreditation and assessment mechanisms are indispensable in the landscape of higher education. They ensure that institutions across the globe meet exemplary standards, thereby elevating the quality of education and research. As the world becomes increasingly interconnected, these frameworks will continue to play a crucial role in shaping the future of education and fostering international collaboration and understanding.。
会计英语试题及答案
会计英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a basic accounting element?A. AssetsB. LiabilitiesB. RevenuesD. Equity答案：C2. The accounting equation can be expressed as:A. Assets = Liabilities + EquityB. Assets + Liabilities = EquityC. Assets - Liabilities = EquityD. Liabilities - Equity = Assets答案：A3. What does the term "Double Entry Bookkeeping" refer to?A. Recording transactions in two accountsB. Recording transactions in two different currenciesC. Recording transactions in two different formatsD. Recording transactions in two different books答案：A4. Which of the following is not a type of adjusting entry?A. AccrualB. PrepaymentC. DepreciationD. Amortization答案：B5. The purpose of closing entries is to:A. Prepare financial statementsB. Adjust for accruals and deferralsC. Record the sale of inventoryD. Record the purchase of fixed assets答案：A6. Which of the following is a measure of a company's liquidity?A. Return on Investment (ROI)B. Debt to Equity RatioC. Current RatioD. Profit Margin答案：C7. The term "Depreciation" refers to:A. The decrease in value of an asset over timeB. The increase in value of an asset over timeC. The amount of an asset that is used upD. The process of selling an asset答案：A8. What is the purpose of a trial balance?A. To calculate net incomeB. To check the accuracy of accounting recordsC. To determine the value of assetsD. To calculate the cost of goods sold答案：B9. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget答案：D10. The accounting principle that requires expenses to be recorded in the same period as the revenues they generate is known as:A. Going ConcernB. Matching PrincipleC. Historical Cost PrincipleD. Materiality答案：B二、填空题（每题2分，共20分）1. The __________ is the process of recording financial transactions in a systematic way.答案：Journalizing2. The __________ is a summary of the financial transactionsof a business during a specific period.答案：Ledger3. __________ is the accounting principle that requires all accounting information to be based on historical cost.答案：Historical Cost Principle4. The __________ is a financial statement that shows a company's financial position at a specific point in time.答案：Balance Sheet5. __________ is the process of estimating revenues and expenses for a future period.答案：Budgeting6. __________ is the accounting principle that requires all transactions to be recorded in the period in which they occur.答案：Accrual Basis Accounting7. The __________ is a financial statement that shows the results of a company's operations over a period of time.答案：Income Statement8. __________ is the process of determining the value of a company's assets and liabilities.答案：Valuation9. __________ is the accounting principle that requires alltransactions to be recorded in the order in which they occur.答案：Chronological Order10. The __________ is a financial statement that shows the sources and uses of cash during a period of time.答案：Cash Flow Statement三、简答题（每题15分，共30分）1. 描述会计信息的质量特征有哪些，并简要解释它们的含义。
美国住院医师规范化培训基地认证介绍及其对中国的启示
•论著.•国际交流•美国住院医师规范化培训基地认证介绍及其对中国的启示乔人立*(南加利福尼亚大学PCCSM专科，洛杉矶90033)摘要：基地认证是确保住院医师培训质量的重要支撑。
近年来，随着住院医师培训质量检验重点转向胜任力评估，基地认证的指导思想随之转变，从通过实地考察来检查教学内容转变为验证自我学习的结果。
当前认证的主要形式是由认证委员会提供模板，要求培训基地每年进行自我评估，找出优缺点基地必须成立自查委员会来主导自我评估，其中必须包括学员与师资每年对培训项目的匿名评估。
年度自我评估的结果上报认证委员会，同时作为基地下年度的行动方案参考。
下年度的自查必须针对上年度的不足进行总结和改进。
经过连续9年的自查，在基地提交总结性的自查后，认证委员会将对其进行实地考察。
因 此，基地的认证与自查工作融为一体，既减少了认证的工作量，又强化了认证考察的真正目的，提高了培训基地的教学质量。
中 国的住院医师规范化培训丁.作全面展开已有数年，借鉴美国经验，理解认证的指导思想演变，可以大幅简化并强化中国对培训基地的认证工作。
关键词：住院医师规范化培训；基地认证;实地考察；自查;认证数据系统中图分类号：G510 文献标识码：A文章编号：2096-4293(2020)06-573-04DOI：10. 3969/j. issn. 2096-4293.2020. 06. 024Accreditation of training sites for medicalresidency in AmericaQIAO Renli*(PCCSM ^ University of Southern California ^Los Angeles 90033 ^USA)Abstract ：Accreditation of training sites for medical residency is a fundamental step to ensuring the quality of training. As the emphasis in quality control of residency training has shifted from examination of the process to evaluation of competence in recent years, the guidelines for accreditation of training sites have also transformed from content examination to verification of the outcome based on self-study. The current format of accreditation is that all the training sites perform annual self-review following a template provided by ACGME, identifying the strengths and weaknesses of the program. While the annual report of the self-review is submitted to ACGME, it also serves as a guideline for action plans for improvement. A priority is to address the weaknesses identified in the previous year. Each program must have a committee leading the self-study, which involves anonymous evaluation of the program by facullies and trainees. Annual reviews are submitted to ACGME for 9 consecutive years before a summative" Self-Study Report" is submitted. A site visit is then scheduled which is now shortened to only half a day. In the new system, accreditation is combined with self-improvement. Thus, the burden of the accreditation process is reduced while the real purpose of accreditation is emphasized. Several years after initiation of residency training, China is at a stage when it has become critically important to improve and ensure the quality of the training through accreditation of the training sites. To achieve the goal, it is necessary to have a thorough understanding of the evolution of the principles that guide accreditation and to learn from the American experience, which can greatly facilitate a successful accreditation in the young Chinese system.Key words：standardized residency training；accreditation；site visit；self-evaluation；accreditation data system( ADS)美国毕业后医学教育认证委员会（Accreditation国专门负责毕业后临床医师（包括住院医师和专科医Council for Graduate Medical Education，ACGME)是美师）培训基地认证的机构。
政府代建制度的英文文献翻译
The Regulatory FrameworkMost countries that rely on general contract law regulate public procurement by internal rules that prescribe the formal process of bidding,the evaluation of bids, the award and conclusion of contracts, and contract management (Box 9.3). The rules also mandate procedures for dealing with possible court challenges from unsuccessful bidders, and procedures for contract interpretation, breach of contract, and dispute resolution and arbitration. The intention is to provide a self-contained regime for contract award and management, which would avoid recourse to external arbitrators.The procurement regulations and audit rules place great reliance on competition and objective decision making (except in specified emergencies such as natural disasters). This approach often results in extensive regulatory control and oversight by external agencies, and heavy bureaucratic reviewand approval processes. Many government entities feel that the procurement324T O S ERVE AND T O P RESERVEthe contract in question. The criteria for the award should not consist of price alone, but should also consider other factors like whole-life cost, quality, and delivery. Whole-life cost is relevant in complex procurements, including large supply and service contracts and construction projects, and in offsetting higher expenditure for better quality against the lower maintenance costs over the asset’s life.New Zealand has published Government Purchasing: A Guide for Suppliersto help suppliers understand and operate in the government purchasing environment. It is intended to improve communication between public sectorbuyers and industry to their mutual benefit. Canada provides an integratedelectronic public tendering service, which supports open, cost-effectiveprocurement for all levels of government, and all sizes of suppliers in the privatesector.____________Source: UK Government and World Trade Organization web sites.process has become an end in itself, stressing compliance with rules to the neglect of economy or efficiency. In 1993, the US had 889 laws thatcontrolled every aspect of defense procurement alone, making a product50 percent by estimate more costly simply because it was being purchasedby the government. Federal regulations filled 1,600 pages, supplementedby 2,900 pages of agency-specific regulations, supplemented in turn by instructions and case law (US Government 1993). Some of these additional regulations are important in public procurement because of its special natureAcquiring Goods and Services: Public Procurement325and risks. In many countries, however, procurement rules would besubstantially simplified without compromising the integrity of the process.After the award of contracts, additional regulations to deal with breach of contract and unsatisfactory contractor performance can be reduced inthe first instance through clear and complete specifications, well-defined performance standards, and the inclusion of incentives and penalties in the contract. However, these measures inevitably add costs and delays to theinitial phases of contract execution. Formal legal remedies, such as financial penalties or exclusion from future contracts, are costly and dilatory incountries with inadequate judicial systems.Many countries are consequently moving to streamline andconsolidate existing laws and regulations, or writing simpler laws and regulations to govern procurement transactions. In the US, as recommendedby the National Performance Review, the Federal Acquisition StreamliningAct of 1994 repealed or modified 225 provisions, and raised the thresholdsabove which the agencies needed to follow the regulations, thus exempting95 percent of transactions.Model CodesThe stress in recent years has also been on a uniform procurementcode to set the basic framework for procurement, supplemented by themore detailed rules by implementing ministries. For example, in Australia,the procurement framework is contained in the 93-page Commonwealth Procurement Guidelines issued in December 1997. In the UK, the procurement function is exercised under Treasury guidance (Box 9.4). Atthe subnational level one of the earliest efforts at a uniform procurementcode was the Model Procurement Code for State and Local Governments in the US. This was the most comprehensive and consistent attempt to applythe elements of good practice, and was meant to be adapted to particularstate and local circumstances. The EU insists on enforcing a model procurement code (Box 9.4) as a condition for membership of countries inthe Union. The People’s Republic of China, for its part, has drafted procurement legislation with Asian Development Bank support.326T O S ERVE AND T O P RESERVEthe integration of the myriad procurement entities throughout the public sector into a functional and coherent network with high professional standards, and that is consistent with international obligations. Such a framework would define the financial and legal responsibilities of all participants in the procurement process, including suppliers and procurement entities in central and local government.Slovakia and Latvia have already passed a national procurement law consistent with international standards. Poland has set up a central organizationto draft and disseminate procurement regulations and rules for decentralized operation. The Organisation for Economic Co-operation and Developmentand the International Labour Organisation have collaborated in preparing a public procurement manual for central and eastern Europe.____________Source: OECD (1999a).The most widely used model public procurement law is the one adopted by the UN Commission on International Trade Law (UNCITRAL) in 1994,5 consolidating previous model laws. A detailed guide was later issued. The model law was intended to be a model for developing and transitional economies in modernizing their procurement regulations or in establishing such regulations. It is expected to address the inefficiencies and the potential for abuse in the laws of many countries, and to make these laws more compatible with international trade practices. The law has formed the basis for national procurement legislation in many developing countries, with support from international donor agencies. Annex V lists the provisions of the model law. The model law does not supersedeAcquiring Goods and Services: Public Procurement327international obligations or the applicable national laws for contract,criminal, and judicial procedures. Although as a framework law theUNCITRAL model law does not itself set forth all the necessary regulations,it mandates open tendering as the method of procurement that is generallymost effective in promoting competition, economy, and efficiency inprocurement. For circumstances in which tendering is not feasible, the modellaw suggests alternative methods of procurement.采购规定管理的构架大多数国家依赖于一般合同法规定的政府采购的正式投标过程中的内部规定，投标的价格，奖励和签订合同，和合同的管理（在专栏9。
审计五要素 英语作文
审计五要素英语作文Audit Five Elements。
Introduction。
Audit is an essential process that ensures the accuracy and reliability of financial statements. There are five key elements of an audit, which include planning, internal control evaluation, substantive procedures, reporting, and follow-up. In this essay, we will discuss each of these elements in detail and highlight their importance in the auditing process.Planning。
The first element of an audit is planning. This involves setting objectives, identifying risks, and developing an audit plan. During the planning phase, auditors gather information about the client's business, industry, and regulatory environment. They also assess theclient's internal controls to determine the extent oftesting required. Proper planning is crucial as it helps auditors allocate resources efficiently and effectively.Internal Control Evaluation。
PMP考试试题及答案及解析
;.以下是从历年 PMP 考试中抽取的有关范围管理的 180 道典型试题，希望对您考试有所帮助第 1 题:以下哪项基准可用于评估请求的变更或额外的工作是否包含在项目边界之内？ （分值：1 答错扣 0 分 ） ○A 项目管理计划 ○B 项目范围说明书 ○C 项目范围管理计划 ○D 工作分解结构词典 正确答案：B 试题解答：项目边界通常识别项目所包括的内容，并且在干系人可能假定某特定产品、服务 或成果会是项目组成部分的情况下，明确说明项目不包括的内容。
项目边界被描述为详细的 项目范围说明书的一部分内容。
【规划】 ____项目管理协会，《项目管理知识体系指南》， 2008 年，第 115～116 页第 2 题:During the execution phase of the project, you realized the subcontractors are working with incomplete and different scope statements. As the project manager, what should you do FIRST? A. check the work completed against the correct scope statements B. review the scope of work with the stakeholders C. document the inconsistencies to management, calculating the cost of non-conformance D. stops all activities until the scope of the work is complete 在项目执行阶段，你发现分包商在按照不完整并且不同的范围说明进行工作。
作为项目经理， 你应该首先作什么？ （分值：1 答错扣 0 分 ） ○A 按照正确的范围说明书检查完成的工作 ○B 与项目干系人一起审核工作范围 ○C 用文 档记录下管理中的不一致之处并计算不一致的成本 ○D 在工作范围未完整之前停止工作 正确答案：B 试题解答：首先需要干系人对项目范围达成共识。
[PMP项目管理员资格认证考试密押题库与答案解析]PMP项目管理员资格认证考试模拟7
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PMP项目管理员资格认证考试模拟7
单项选择题
问题:1. 你负责管理某新产品开发项目。高级管理层已经签发项目章程，批准项目计划。项目的进度和预算都十分紧张，质量要求也很高。在项目执行阶段，项目干系人一直通过项目沟通计划所规定的方法了解项目进展情况。项目的范围、进度、成本和质量都符合项目计划的要求。突然，你得知整个项目很可能被取消，因为项目产品完全无法接受。导致这种情况的原因是什么?
B.高层次的可交付成果
C.准备外包出去的子项目
D.以上都是
答案:D[解析] 工作分解结构。
问题:9. The tools and techniques of quantitative risk analysis are______．
A.contracting，contingency planning，alternative strategies，and insurance
D.data gathering and representation techniques，and quantitative risk analysis and modeling techniques
答案:D[解析] 风险定量分析的工具和技术包括______。
A) 发包，应急规划，备选策略，保险
B) 访谈，历史结果，权变措施，附加应对反应开发
A.规划质量
B.实施质量分析
C.实施质量保证
D.实施质量控制
答案:A[解析] 规划质量过程。
问题:14. 变更控制会是以下哪个过程的工具与技术?
A.监控项目工作
B.控制范围
C.实施整体变更控制
D.控制进度
(完整)企业管理常见英文缩写
企业管理常见英文缩写QMS: Quality Management Systems 质量管理体系EMS：Environment Management Systems 环境管理体系SA ：社会责任Social AccoutabilityHACCP ：危害分析与关键控制点Hazard Analysis and Critical Control PointRoHS：电气电子设备中限制使用某些有害物质指令The Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic EquipmentWEEE：报废电子电气设备指令Waste Electrical and Electronic EquipmentIAF：International Accreditation Forum 国际认可论坛IAF/MLA: 国际认可论坛多边承认协议CNAB：中国认证机构国家认可委员会英文名称为：China National Accreditation Boardfor CertifiersCNAT：中国认证人员与培训机构国家认可委员会(CHINA NATIONAL AUDITOR AND TRAINING ACCREDITATION BOARD,简称CNAT)CNAL：中国实验室国家认可委员会英文名称为CHINA NATIONAL ACCREDITATION BOARD FOR LABORATORIESIECQ：是国际电工委员会电子委员会电子元器件质量评定体系International Electrotechnical Commission QualityIEC是国际电工委员会International Electrotechnical CommissionNational/International/Customer Standard. Control Procedure. 国家国际客户标准控制程序Product Document Control Procedure. 产品文件控制程序Stock Taking Procedure. 仓库盘点控制程序New Suppliers/Sub-contractor Evaluation.Procedure. 新供货商评核程序Preventive Action Procedure. 预防行动程序Shelf Life Control Procedure. 有效期物料控制程序Statistical Techniques Control Procedure. 统计技术控制程序Customer Complaint Handling Procedure.顾客投诉处理程序Returned Goods Control Procedure. 退货处理程序Product Recall Procedure. 产品回收控制程序Stores Management Procedure. 仓库管理程序New Material Evaluation Procedure. 新物料评选程序In Process Inspection Procedure. 生产巡查程序Inspection and Test Status Control Procedure.检测状况控制程序Supplier Corrective Action Procedure.供货商纠正行动程序Quality Manual 品质手册Quality System Change Control Procedure. 质量体系的改变控制程序Quality Record Control Procedure. 质量记录控制程序Management Review Procedure. 管理评审程序Contract Review Procedure. 合同评审程序Product Document Control Procedure. 产品文件控制程序Equipment Maintenance Procedure. 生产设备保养程序QM/COP Control Procedure. 质量手册/公司运作程控程序National/International/Customer Standard. Control Procedure. 国家国际客户标准控制程序Internal Quality Audit Procedure. 内部质量审核程序New Suppliers/Sub-contractor Evaluation. Procedure. 新供货商评核程序Purchasing Control Procedure. 采购控制程序Inspection and Test Status Control Procedure. 检测状况控制程序Customer Complaint Handling Procedure. 顾客投诉处理程序Quality System Change Control Procedure. 质量体系的改变控制程序Post Marketing Surveillance Procedure. 产品售后监察程序Quality Record Control Procedure. 质量记录控制程序In Process Inspection Procedure. 生产巡查程序Finished Goods Store Control Procedure 成品仓控制程序Work In Progress Control Procedure 工序进程控制程序Final Inspection Procedure 最终检查程序Incoming Inspection Procedure 来料检查程序OEM：Original Equipment Manufacturer 来料加工IQ：Intelligence Quotient 智商ODM：Original Design Manufacturing 中文名为“原始设计制造商OBM：Original Brand Manufacture，即自主制造商BOM：Bill of Material，物料清单EMBA：Executive Master of Business Administration 工商管理硕士MSA=measurement system analysis 测量系统分析SPC=statistic process control 统计过程控制FMEA=failure mode and effect analysis 失效模式与影响分析APQP：Advanced Product Quality Planing And Control Plan 产品先期策划PPAP：Production Part Approval Process生产件批准程序QC quality control 品质管理人员FQC final quality control 终点质量管理人员IPQC in process quality control 制程中的质量管理人员OQC output quality control 最终出货质量管理人员IQC incoming quality control 进料质量管理人员TQC total quality control 全面质量管理POC passage quality control 段检人员QA quality assurance 质量保证人员OQA output quality assurance 出货质量保证人员QE quality engineering 质量工程人员质量保证FAI first article inspection 新品首件检查FAA first article assurance 首件确认CP capability index 能力指数CPK capability process index 模具制程能力参数SSQA standardized supplier quality audit 合格供货商质量评估FMEA failure model effectiveness analysis 失效模式分析FQC运作AQL Acceptable Quality Level 运作类允收质量水平S/S Sample size 抽样检验样本大小ACC Accept 允收REE Reject 拒收CR Critical 极严重的MAJ Major 主要的MIN Minor 轻微的Q/R/S Quality/Reliability/Service 质量/可靠度/服务P/N Part Number 料号L/N Lot Number 批号AOD Accept On Deviation 特采UAI Use As It 特采FPIR First Piece Inspection Report 首件检查报告PPM Percent Per Million 百万分之一ABC : 作业制成本制度(Activity-Based Costing)ABB : 实施作业制预算制度(Activity-Based Budgeting)ABM : 作业制成本管理(Activity-Base Management)APS : 先进规画与排程系统(Advanced Planning and Scheduling) ASP : 应用程序服务供货商（Application Service Provider）ATP : 可承诺量(Available To Promise)AVL : 认可的供货商清单(Approved Vendor List)BOM : 物料清单(Bill Of Material)BPR : 企业流程再造(Business Process Reengineering)BSC : 平衡记分卡(Balanced ScoreCard)BTF : 计划生产(Build To Forecast)BTO : 订单生产(Build To Order)CPM : 要径法(Critical Path Method)CPM : 每一百万个使用者会有几次抱怨(Complaint per Million) CRM : 客户关系管理(Customer Relationship Management) CRP : 产能需求规划(Capacity Requirements Planning)CTO : 客制化生产(Configuration To Order)DBR : 限制驱导式排程法(Drum-Buffer-Rope)DMT : 成熟度验证(Design Maturing Testing)DVT : 设计验证(Design Verification Testing)DRP : 运销资源计划(Distribution Resource Planning)DSS : 决策支持系统(Decision Support System)EC : 设计变更／工程变更(Engineer Change)EC : 电子商务(Electronic Commerce)ECRN : 原件规格更改通知(Engineer Change Request Notice)EDI : 电子数据交换(Electronic Data Interchange)EIS : 主管决策系统(Executive Information System)EMC : 电磁相容(Electric Magnetic Capability)EOQ : 基本经济订购量(Economic Order Quantity)ERP : 企业资源规划(Enterprise Resource Planning)FAE : 应用工程师(Field Application Engineer)FCST : 预估(Forecast)FMS : 弹性制造系统(Flexible Manufacture System)FQC : 成品质量管理(Finish or Final Quality Control)IPQC: 制程质量管理(In-Process Quality Control)IQC : 进料质量管理(Incoming Quality Control)ISO : 国际标准组织(International Organization for Standardization) ISAR: 首批样品认可(Initial Sample Approval Request)JIT : 实时管理(Just In Time)KM ：知识管理(Knowledge Management)L4L : 逐批订购法(Lot-for-Lot)LTC : 最小总成本法(Least Total Cost)LUC : 最小单位成本(Least Unit Cost)MES : 制造执行系统(Manufacturing Execution System)MO : 制令(Manufacture Order)MPS : 主生产排程(Master Production Schedule)MRO : 请修(购)单(Maintenance Repair Operation)MRP : 物料需求规划(Material Requirement Planning)MRPII : 制造资源计划(Manufacturing Resource Planning) NFCF : 更改预估量的通知Notice for Changing ForecastOEM : 委托代工(Original Equipment Manufacture)ODM : 委托设计与制造(Original Design & Manufacture) OLAP : 在线分析处理(On-Line Analytical Processing)OLTP : 在线交易处理(On-Line Transaction Processing)OPT : 最佳生产技术(Optimized Production Technology)OQC : 出货质量管理(Out-going Quality Control)PDCA : PDCA管理循环(Plan-Do-Check-Action)PDM : 产品数据管理系统(Product Data Management)PERT : 计划评核术(Program Evaluation and Review Technique) PO : 订单(Purchase Order)POH : 预估在手量(Product on Hand)PR : 采购申请Purchase RequestQA : 质量保证(Quality Assurance)QC : 质量管理(Quality Control)QCC : 品管圈(Quality Control Circle)QE : 质量工程(Quality Engineering)RCCP : 粗略产能规划(Rough Cut Capacity Planning)RMA : 退货验收Returned Material ApprovalROP : 再订购点(Re-Order Point)SCM : 供应链管理(Supply Chain Management)SFC : 现场控制(Shop Floor Control)SIS : 策略信息系统(Strategic Information System)SO : 订单(Sales Order)SOR : 特殊订单需求(Special Order Request)SPC : 统计制程管制(Statistic Process Control)TOC : 限制理论(Theory of Constraints)TPM : 全面生产管理Total Production ManagementTQC : 全面质量管理(Total Quality Control)TQM : 全面质量管理(Total Quality Management)WIP : 在制品(Work In Process)5S是由日本企业研究出来的一种环境塑造方案，其目的在藉由整理(SEIRI)、整顿(SEITON)、清扫(SEISO)、清洁(SEIKETSU)及素养(SHITSUKE)HR：human resource 人力资源R&D ：research&design 研发MIS：管理信息系统Management Information SystemKPI：关键绩效指标Key Performance IndicationBRP：企业业务流程重组，businessprocess reengineeringMRPⅡ ：制造资源规划Manufacturre Resource Planning ⅡRAB：美国注册认可委员会的简称The ANSI-ASQ National Accreditation BoardUKAS：英国注册认可委员会的简称United Kingdom Accreditation ServiceRvA: 荷兰注册认可委员会的简称Raad voor Accreditatie。
流程管理的六个要点英语翻译
Key Points of Process ManagementIn the business world, effective process management is crucial to ensuring efficiency, productivity, and quality. By implementing proper processes and continually optimizing them, organizations can streamline operations and achieve their goals more effectively. Here are six key points to keep in mind when it comes to process management:1. Clear ObjectivesDefining clear objectives for each process is essential. Without clear goals in place, it’s challenging to measure success or identify areas for improvem ent. By establishing specific, achievable objectives, stakeholders can align their efforts and focus on the most critical aspects of the process.2. StandardizationStandardizing processes helps maintain consistency and predictability in operations. By documenting standardized procedures, organizations can ensure that tasks are performed consistently and accurately, regardless of who is carrying them out. This standardization also simplifies training and reduces the risk of errors.3. Continuous ImprovementProcess management is an ongoing effort that requires constant evaluation and refinement. Encouraging a culture of continuous improvement allows organizations to adapt to changing circumstances, identify inefficiencies, and implement innovative solutions. By regularly seeking feedback and analyzing performance data, organizations can evolve their processes to meet evolving needs.4. Stakeholder EngagementInvolving stakeholders in the process management process is vital for success. By engaging employees, customers, and other key stakeholders, organizations can gain valuable insights, foster collaboration, and ensure that processes align with the needs and expectations of those involved. Effective communication and feedback mechanisms are essential to maintaining stakeholder engagement.5. Performance MonitoringMonitoring and measuring process performance is crucial for evaluating effectiveness and identifying areas for improvement. By tracking key performance indicators (KPIs) and analyzing data, organizations can assess the efficiency, quality, and overall success of their processes. Performance monitoring enables informed decision-making and helps organizations prioritize areas for optimization.6. Risk ManagementEffective process management involves identifying and mitigating risks that may impact operations. By conducting risk assessments and implementing controls, organizations can proactively address potential threats to process effectiveness and compliance. Prioritizing risk management ensures that processes are resilient and capable of withstanding unexpected challenges.By adhering to these key points of process management, organizations can enhance operational efficiency, drive continuous improvement, and achieve their strategic objectives more effectively. Embracing a systematic approach to process management can lead to increased productivity, quality, and success in today’s competitive business environment.。
电影发布前应该审核的英语作文
电影发布前应该审核的英语作文The Importance of Censorship Before Film Release.In the realm of cinema, the process of film censorship, or the review and approval of motion pictures prior totheir release, plays a pivotal role in ensuring the quality, cultural sensitivity, and ethical standards of the content presented to the audience. This practice, often misunderstood as a mere hindrance to creative freedom, is actually a necessary evil that serves to protect the interests of society, particularly when it comes to matters of morality, law, and order.The primary objective of film censorship is tosafeguard the interests of the public, especially the younger and more vulnerable sections of society. Movies, being a powerful medium of communication and entertainment, have the potential to shape the mindsets and behaviors of individuals, especially the impressionable minds ofchildren and adolescents. Therefore, it is imperative toensure that the content they are exposed to is free from harmful elements that could potentially harm their psychological, emotional, and social well-being.One of the key areas that film censorship focuses on is the portrayal of violence. Movies often contain graphic scenes of violence, whether for the purpose of entertainment, thrill, or even to convey a message about the realities of life. However, excessive or gratuitous violence can have a negative impact on the viewers, especially those who are not emotionally or psychologically mature enough to handle such content. Censorship ensures that such scenes are toned down or modified to make them more palatable and less harmful to the audience.Another crucial aspect of film censorship is the regulation of sexual content. Movies often deal with themes and issues related to sexuality, love, and relationships. While such topics are a natural part of human life and can be explored artistically, their portrayal in cinema must be done with utmost care and sensitivity. Explicit or inappropriate sexual content can be highly offensive andtraumatic for the viewers, particularly those who are not prepared or willing to engage with such material. Censorship helps in balancing the portrayal of sexual content, ensuring that it is both artistically justifiedand socially acceptable.Apart from these, film censorship also looks into matters of cultural sensitivity and respect. Movies often deal with different cultures, traditions, and religions,and it is crucial that they are represented accurately and respectfully. Inappropriate or offensive portrayals ofother cultures can lead to misunderstandings, conflicts,and even cause harm to the sentiments of people from those cultures. Censorship ensures that such content is either modified or removed, promoting cultural harmony and respect.Moreover, film censorship serves as a check and balance on the creative freedoms of filmmakers. While the right to express oneself artistically is paramount, it cannot comeat the cost of violating the rights or interests of others. Censorship ensures that the creative freedoms of filmmakers are exercised responsibly, taking into account theinterests and sensitivities of the society at large.In conclusion, film censorship is a necessary evil that serves to protect the interests and well-being of the society. It ensures that the content presented in movies is free from harmful elements that could potentially harm the audience, particularly the younger and more vulnerable sections. By regulating the portrayal of violence, sexual content, and cultural sensitivities, censorship promotes social harmony, cultural respect, and responsible creative freedoms in cinema. While it may sometimes seem like a hindrance to creative expression, in reality, it is a crucial mechanism that helps in maintaining the ethical and moral standards of the film industry.。
评估流程分为申请受理评估公式
评估流程分为申请受理评估公式英文回答：The evaluation process is divided into the following stages:1. Application Acceptance.The evaluation process begins with the receipt of the application by the evaluation body.The application is checked for completeness and compliance with the evaluation criteria.The application is assigned to an evaluation team for further review.2. Evaluation Formula.The evaluation team uses a predefined evaluationformula to assess the application.The formula typically consists of a set of criteria weighted according to their importance.The criteria may include factors such as theapplicant's qualifications, experience, and proposed research plan.3. Evaluation Report.The evaluation team prepares an evaluation report that summarizes the findings of the evaluation.The report includes a recommendation on whether the application should be approved or not.The report is submitted to the evaluation body for final decision.4. Decision.The evaluation body makes a final decision on the application based on the evaluation report.The decision may be to approve the application, reject the application, or request additional information from the applicant.The decision is communicated to the applicant.中文回答：评估流程分为以下几个阶段：1. 申请受理。
确认专税流程英语
确认专税流程英语English:The confirmation of the specialized tax process involves a series of steps to ensure compliance and accuracy. Firstly, it starts with gathering all relevant financial information and documents, including income statements, expense receipts, and asset records. This step is crucial as it provides a comprehensive overview of the company's financial activities. Once the information is collected, the next step is to analyze and classify the data according to the tax regulations and guidelines. This process requires careful attention to detail and knowledge of the specific tax laws applicable to the company's industry.After categorizing the financial data, the next step is to calculate the taxable income. This involves reviewing the income and expenses to determine the appropriate deductions, exemptions, and credits that can be claimed. It is important to ensure accuracy in the calculations to avoid any potential penalties or audits in the future. The taxable income calculation also involves considering any tax incentives orbenefits that the company may be eligible for, such as research and development credits or investment tax credits.Once the taxable income is determined, the next step is to prepare the tax return. This involves filling out the necessary forms and schedules, ensuring that all required information is included and accurate. It is essential to adhere to the specific formatting and reporting requirements specified by the tax authorities to avoid any processing delays or rejections. The tax return must include all applicable income, deductions, and credits, along with supporting documentation.After the tax return is prepared, it needs to be reviewed and verified for accuracy. This step involves a thorough examination of the return by a tax professional or accountant to identify any errors or discrepancies. It is crucial to ensure that all calculations are correct, and there are no omissions or inaccuracies that could raise red flags during an audit or inspection by the tax authorities.Finally, once the tax return is reviewed and verified, it is ready for submission to the tax authorities. This includes filing the returnelectronically or via mail, depending on the local tax regulations. It is important to meet all filing deadlines and comply with any payment requirements to avoid late fees or other penalties. The submission of the tax return marks the completion of the specialized tax process, with the assurance of compliance and accuracy.中文翻译:确认专税流程涉及一系列步骤，以确保合规性和准确性。
IAC 92309 Inspections and Appeals[481] Ch 69, p1 CHAPTER
![IAC 92309 Inspections and Appeals[481] Ch 69, p1 CHAPTER](https://img.taocdn.com/s3/m/25d8ac1752d380eb62946dbd.png)
CHAPTER69ASSISTED LIVING PROGRAMS481—69.1(231C)Definitions. In addition to the definitions in481—Chapter67and Iowa Code chapter 231C,the following definitions apply.“Accredited”means that the program has received accreditation from an accreditation entity recognized in subrule69.14(1).“Applicable requirements”means Iowa Code chapter231C,this chapter,and481—Chapter67and includes any other applicable administrative rules and provisions of the Iowa Code.“Assisted living”or“program”means provision of housing with services,which may include but are not limited to health-related care,personal care,and assistance with instrumental activities of daily living, to three or more tenants in a physical structure which provides a homelike environment.“Assisted living”also includes encouragement of family involvement,tenant self-direction,and tenant participation in decisions that emphasize choice,dignity,privacy,individuality,shared risk,and independence.“Assisted living”includes the provision of housing and assistance with instrumental activities of daily living only if personal care or health-related care is also included.“Assisted living”includes24hours per day response staff to meet scheduled and unscheduled or unpredictable needs in a manner that promotes maximum dignity and independence and provides supervision,safety,and security.“CARF”means the Commission on Accreditation of Rehabilitation Facilities.“Cognitive disorder”means a disorder characterized by cognitive dysfunction presumed to be the result of illness that does not meet the criteria for dementia,delirium,or amnestic disorder.“Dementia-specific assisted living program”means an assisted living program certified under this chapter that:1.Serves fewer than55tenants and has5or more tenants who have dementia between Stages4 and7on the Global Deterioration Scale,or2.Serves55or more tenants and10percent or more of the tenants have dementia between Stages 4and7on the Global Deterioration Scale,or3.Holds itself out as providing specialized care for persons with dementia,such as Alzheimer’s disease,in a dedicated setting.“Dwelling unit”means an apartment,group of rooms or single room which is occupied as separate living quarters or,if vacant,is intended for occupancy as separate living quarters,in which a tenant can live and sleep separately from any other persons in the building,and which has direct access from the outside of the building or through a common hall.“In the proximate area”means located within a five minutes or less response time.“Maximal assistance with activities of daily living”means routine total dependence on staff for the performance of a minimum of four activities of daily living for a period that exceeds21days.“Medically unstable”means that a tenant has a condition or conditions:1.Indicating physiological frailty as determined by the program’s staff in consultation with a physician or physician extender;2.Resulting in three or more significant hospitalizations within a consecutive three-month period for more than observation;and3.Requiring frequent supervision of the tenant for more than21days by a registered nurse.For example,a tenant who has a condition such as congestive heart failure which results in three or more significant hospitalizations during a quarter and which requires that the tenant receive frequent supervision may be considered medically unstable.“Nonaccredited”means that the program has been certified under the provisions of this chapter but has not received accreditation from an accreditation entity recognized in subrule69.14(1).“Unmanageable incontinence”means a condition that requires staff provision of total care for an incontinent tenant who lacks the ability to assist in bladder or bowel continence care.“Unmanageable verbal abuse”means repeated verbalizations against tenants or staff that persist despite all interventions and that negatively affect the program.“Unmanageable verbal abuse”includes but is not limited to threats,frequent use of profane language,or unwelcome sexually oriented remarks. [ARC8176B,IAB9/23/09,effective1/1/10]481—69.2(231C)Program certification. A program may obtain certification by meeting all applicable requirements.In addition,a program may be voluntarily accredited by a recognized accreditation entity. For the purpose of these rules,certification is equivalent to licensure.69.2(1) Posting requirements. A program’s current certificate shall be visibly displayed within the designated operation area of the program.In addition,the latest monitoring report,state fire marshal report,and food establishment inspections report issued pursuant to Iowa Code chapter137F shall be made available to the public by the program upon request.69.2(2) Dementia-specific programs and door alarms. If a program meets the definition of a dementia-specific assisted living program during two sequential certification monitorings,the program shall meet all requirements for a dementia-specific program,including the requirements set forth in rule481—69.30(231C),subrules69.29(2)and69.29(4),paragraph69.35(1)“d,”and subrule69.32(2), which includes the requirements relating to door alarms.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.3(231C)Certification of a nonaccredited program—application process.69.3(1) The applicant shall complete an application packet obtained from the department. Application materials may be obtained from the health facilities division Web site at https:///DIA_HFD/Home.do;by mail from the Department of Inspections and Appeals,Adult Services Bureau,Lucas State Office Building,Third Floor,321E.12th Street,Des Moines,Iowa50319-0083;or by telephone at(515)281-6325.69.3(2) The applicant shall submit one copy of the completed application and all supporting documentation to the department at the above address at least90calendar days prior to the expected date of beginning operation.69.3(3) The appropriate fee as stated in Iowa Code section231C.18shall accompany each application and be payable by check or money order to the Department of Inspections and Appeals. Fees are nonrefundable.69.3(4) The department shall consider the application when all supporting documents and fees are received.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.4(231C)Nonaccredited program—application content. An application for certification or recertification of a nonaccredited program shall include the following:69.4(1) A list that includes the names,addresses,and percentage of stock,shares,partnership or other equity interest of all officers,members of the board of directors and trustees and of the designated manager,as well as stockholders,partners or any individuals who have greater than a5percent equity interest in the program.The program shall notify the department of any changes in the list within ten working days of the change.69.4(2) A statement affirming that the individuals listed in subrule69.4(1)have not been convicted of a felony or serious misdemeanor or found in violation of the dependent adult abuse code in any state.69.4(3) A statement disclosing whether any of the individuals listed in subrule69.4(1)have or have had an ownership interest in an assisted living program,adult day services program,elder group home, home health agency,licensed health care facility as defined in Iowa Code section135C.1or licensed hospital as defined in Iowa Code section135B.1,or a boarding home as defined in2009Iowa Acts, Senate File484,section3(to be codified as Iowa Code Supplement section135O.1),which has been closed in any state due to removal of program,agency,or facility licensure,certification,or registration or due to involuntary termination from participation in either the Medicaid or Medicare program;or have been found to have failed to provide adequate protection or services for participants to prevent abuse or neglect.69.4(4) The policy and procedure for evaluation of each tenant.A copy of the evaluation tool or tools to be used to identify the functional,cognitive and health status of each tenant shall be included.69.4(5) The policy and procedure for service plans.69.4(6) The policy and procedure for addressing medication needs of tenants.69.4(7) The policy and procedure for accidents and emergency response.69.4(8) The policies and procedures for food service,including those relating to staffing,nutrition, menu planning,therapeutic diets,and food preparation,service and storage.69.4(9) The policy and procedure for activities.69.4(10) The policy and procedure for transportation.69.4(11) The policy and procedure for staffing and training.69.4(12) The policy and procedure for emergencies,including natural disasters.The policy and procedure shall include an evacuation plan and procedures for notifying legal representatives in emergency situations as applicable.69.4(13) The policy and procedure for managing risk and upholding tenant autonomy when tenant decision making results in poor outcomes for the tenant or others.69.4(14) The policy and procedure for reporting incidents including dependent adult abuse as required in rule481—67.2(231B,231C,231D).69.4(15) The policy and procedure related to life safety requirements for a dementia-specific program as required by subrule69.32(2).69.4(16) The tenant occupancy agreement and all attachments.69.4(17) If the program contracts for personal care or health-related care services from a certified home health agency,a mental health center or a licensed health care facility,a copy of that entity’s current license or certification.69.4(18) A copy of the state license for the entity that provides food service,whether the entity is the program or an outside entity or a combination of both.69.4(19) The fee set forth in Iowa Code section231C.18.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.5(231C)Initial certification process for a nonaccredited program.69.5(1) Upon receipt of all completed documentation,including state fire marshal approval and structural and evacuation review approval,the department shall determine whether or not the proposed program meets applicable requirements.69.5(2) If,based upon the review of the complete application including all required supporting documents,the department determines the proposed program meets the requirements for certification,a provisional certification shall be issued to the program to begin operation and accept tenants.69.5(3) Within180calendar days following issuance of provisional certification,the department shall conduct a monitoring to determine the program’s compliance with applicable requirements.69.5(4) If a regulatory insufficiency is identified as a result of the monitoring,the process in rule 481—67.10(17A,231B,231C,231D)shall be followed.69.5(5) The department shall make a final certification decision based on the results of the monitoring and review of an acceptable plan of correction.69.5(6) The department shall notify the program of a final certification decision within10working days following the finalization of the monitoring report or receipt of an acceptable plan of correction, whichever is applicable.69.5(7) If the decision is to continue certification,the department shall issue a full two-year certification effective from the date of the original provisional certification.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.6(231C)Expiration of the certification of a nonaccredited program.69.6(1) Unless conditionally issued,suspended or revoked,certification of a program shall expire at the end of the time period specified on the certificate.69.6(2) The department shall send recertification application materials to each program at least120 calendar days prior to expiration of the program’s certification.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.7(231C)Recertification process for a nonaccredited program. To obtain recertification,a program shall:69.7(1) Submit one copy of the completed application,including the information required in rule 481—69.4(231C),associated documentation,and the recertification fee as listed in Iowa Code section 231C.18to the department at the address stated in subrule69.3(1)at least90calendar days prior to the expiration of the program’s certification.The program need not submit policies and procedures that have been previously submitted to the department and remain unchanged.The program shall provide a list of the policies and procedures that have been previously submitted and are not being resubmitted.69.7(2) Submit additional documentation that each of the following has been inspected by a qualified professional and found to be maintained in conformance with the manufacturer’s recommendations and nationally recognized standards:heating system,cooling system,water heater,electrical system, plumbing,sewage system,artificial lighting,and ventilation system;and,if located on site,garbage disposal,kitchen appliances,washing machines and dryers,and elevators.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.8(231C)Notification of recertification for a nonaccredited program.69.8(1) The department shall review the application and associated documentation and fees.If the application is incomplete,the department shall contact the program to request the additional information. After all finalized documentation is received,including state fire marshal approval,the department shall determine the program’s compliance with applicable requirements.69.8(2) The department shall conduct a monitoring of the program between60and90days prior to expiration of the program’s certification.69.8(3) If a regulatory insufficiency is identified as a result of the monitoring,the process in rule 481—67.10(17A,231B,231C,231D)shall be followed.69.8(4) If no regulatory insufficiency is identified as a result of the monitoring,the department shall issue a report of the findings with the final recertification decision.69.8(5) If the decision is to recertify,the department shall issue the program a two-year certification effective from the date of the expiration of the previous certification.69.8(6) If the decision is to deny recertification,the department shall issue a notice of denial and provide the program the opportunity for a hearing pursuant to rule481—67.13(17A,231B,231C,231D).69.8(7) If the department is unable to recertify a program through no fault of the program,the department shall issue to the program a time-limited extension of certification of no longer than one year.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.9(231C)Certification or recertification of an accredited program—application process.69.9(1) An applicant for certification or recertification of a program accredited by a recognized accrediting entity shall:a.Submit a completed application packet obtained from the department.Application materials may be obtained from the health facilities division Web site at https:///DIA_HFD/ Home.do;by mail from the Department of Inspections and Appeals,Adult Services Bureau,Lucas State Office Building,Third Floor,321E.12th Street,Des Moines,Iowa50319-0083;or by telephone at(515)281-6325.b.Submit a copy of the current accreditation outcome from the recognized accrediting entity.c.Apply for certification or recertification within90calendar days following verification of compliance with life safety requirements pursuant to this chapter.d.Maintain compliance with life safety requirements pursuant to this chapter.e.Submit the appropriate fees as set forth in Iowa Code section231C.18.69.9(2) The department shall not consider an application until it is complete and includes all supporting documentation and the appropriate fees.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.10(231C)Certification or recertification of an accredited program—application content. An application for certification or recertification of an accredited program shall include the following:69.10(1) A list that includes the names,addresses and percentage of stock,shares,partnership or other equity interest of all officers,members of the board of directors,and trustees and of the designated manager,as well as stockholders,partners or any individuals who have greater than a5percent equity interest in the program.The program shall notify the department of any changes in the list within ten working days of the change.69.10(2) A statement affirming that the individuals listed in subrule69.10(1)have not been convicted of a felony or serious misdemeanor or found in violation of the dependent adult abuse code in any state.69.10(3) A statement disclosing whether any of the individuals listed in subrule69.10(1)have or have had an ownership interest in a program,adult day services program,elder group home,home health agency,licensed health care facility as defined under Iowa Code section135C.1or licensed hospital as defined under Iowa Code section135B.1or a boarding home as defined in2009Iowa Acts,Senate File 484,section3(to be codified as Iowa Code Supplement section135O.1),which has been closed in any state due to removal of program,agency,or facility licensure or certification or due to involuntary termination from participation in either the Medicaid or Medicare program;or have been found to have failed to provide adequate protection or services for tenants to prevent abuse or neglect.69.10(4) A copy of the current accreditation outcome from the recognized accrediting entity. [ARC8176B,IAB9/23/09,effective1/1/10]481—69.11(231C)Initial certification process for an accredited program.69.11(1) Within20working days of receiving all finalized documentation,including state fire marshal approval,the department shall determine and notify the accredited program whether or not the accredited program meets applicable requirements and whether or not certification will be issued.69.11(2) If the decision is to certify,a certification shall be issued for the term of the accreditation not to exceed three years,unless the certification is conditionally issued,suspended or revoked by either the department or the recognized accrediting entity.69.11(3) If the decision is to deny certification,the department shall provide the applicant an opportunity for hearing in accordance with rule481—67.13(17A,231B,231C,231D).69.11(4) Unless conditionally issued,suspended or revoked,certification for a program shall expire at the end of the time period specified on the certificate.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.12(231C)Recertification process for an accredited program.69.12(1) The department shall send recertification application materials to each program at least120 calendar days prior to expiration of the program’s certification.69.12(2) To obtain recertification,an accredited program shall submit one copy of the completed application,associated documentation,and the administrative fee as stated in Iowa Code section231C.18 to the department at the address stated in subrule69.9(1)at least90calendar days prior to the expiration of the program’s certification.69.12(3) Within20working days of receiving all finalized documentation,including state fire marshal approval,the department shall determine the program’s compliance with applicable requirements and make a recertification decision.69.12(4) The department shall notify the accredited program within10working days of the final recertification decision.a.If the decision is to recertify,a full certification shall be issued for the term of the accreditation not to exceed three years,unless the certification is conditionally issued,suspended or revoked by either the department or the recognized accrediting entity.b.If the decision is to deny recertification,the department shall provide the applicant an opportunity for hearing in accordance with rule481—67.13(17A,231B,231C,231D).69.12(5) If the department is unable to recertify a program through no fault of the program,the department shall issue to the program a time-limited extension of certification of no longer than one year.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.13(231C)Listing of all certified programs. The department shall maintain a list of all certified programs,which is available online at https:///DIA_HFD/Home.do under the “Entities Book”tab.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.14(231C)Recognized accrediting entity.69.14(1) The department designates CARF as a recognized accrediting entity for programs.69.14(2) To apply for designation by the department as a recognized accrediting entity for programs, an accrediting entity shall submit a letter of request,and its standards shall,at minimum,meet the applicable requirements for programs.69.14(3) The designation shall remain in effect for as long as the accreditation standards continue to meet,at minimum,the applicable requirements for programs.69.14(4) An accrediting entity shall provide annually to the department,at no cost,a current edition of the applicable standards manual and survey preparation guide,and training thereon,within120 working days after the publications are released.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.15(231C)Requirements for an accredited program. Each accredited program that is certified by the department shall:69.15(1) Provide the department a copy of all survey reports including outcomes,quality improvement plans and annual conformance to quality reports generated or received,as applicable, within ten working days of receipt of the reports.69.15(2) Notify the department by the most expeditious means possible of all credible reports of alleged improper or inappropriate conduct or conditions within the program and any actions taken by the accrediting entity with respect thereto.69.15(3) Notify the department immediately of the expiration,suspension,revocation or other loss of the program’s accreditation.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.16(231C)Maintenance of program accreditation.69.16(1) An accredited program shall continue to be recognized for certification by the department if both of the following requirements are met:a.The program complies with the requirements outlined in rule481—69.15(231C).b.The program maintains its voluntary accreditation status for the duration of the time-limited certification period.69.16(2) A program that does not maintain its voluntary accreditation status must become certified by the department prior to any lapse in accreditation.69.16(3) A program that does not maintain its voluntary accreditation status and is not certified by the department prior to any lapse in voluntary accreditation shall cease operation as a program.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.17(231C)Transfer of certification.69.17(1) Certification,unless conditionally issued,suspended or revoked,may be transferable to a new owner of a program.If the program’s certification has been conditionally issued,the new owner must receive approval from the department prior to transfer of the certification.69.17(2) The new owner is required to notify the department in writing within30calendar days prior to the change in ownership.The notice shall include assurance that the new owner meets all applicable requirements for programs.69.17(3) The department may conduct a monitoring within90days following a change in the program’s ownership or management corporation to ensure that the program complies with applicable requirements.If a regulatory insufficiency is found,the department shall take any necessary enforcement action authorized by applicable requirements.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.18(231C)Structural and life safety reviews of a building for a new program.69.18(1) Before a building is constructed or remodeled for use in a new program,the department shall review the blueprints for compliance with requirements pursuant to this chapter.Construction or remodeling includes new construction,remodeling of any part of an existing building,addition of a new wing or floor to an existing building,or conversion of an existing building.69.18(2) A program applicant shall submit to the department blueprints wet-sealed by an Iowa-licensed architect or Iowa-licensed engineer and the blueprint plan review fee as stated in Iowa Code section231C.18to the Department of Public Safety,State Fire Marshal Division,215E.7th Street,Third Floor,Des Moines,Iowa50319.69.18(3) Failure to submit the blueprint plan review fee with the blueprints shall result in delay of the blueprint plan review until the fee is received.69.18(4) The department shall review the blueprints and notify the Iowa-licensed architect or Iowa-licensed engineer in writing regarding the status of compliance with requirements.69.18(5) The Iowa-licensed architect or Iowa-licensed engineer shall respond to the department to state how any noncompliance will be resolved.69.18(6) Upon final notification by the department that the blueprints meet structural and life safety requirements,construction or remodeling of the building may commence.69.18(7) The department shall schedule an on-site visit of the building site with the contractor,or Iowa-licensed architect or Iowa-licensed engineer,during the construction or remodeling process to ensure compliance with the approved blueprints.Any noncompliance must be resolved prior to approval for certification.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.19(231C)Structural and life safety review prior to the remodeling of a building for a certified program.69.19(1) Before a building for a certified program is remodeled,the department shall review the blueprints for compliance with requirements set forth in rule481—69.35(231C).Remodeling includes modification of any part of an existing building,addition of a new wing or floor to an existing building, or conversion of an existing building.69.19(2) A certified program shall submit to the department blueprints wet-sealed by an Iowa-licensed architect or Iowa-licensed engineer and the blueprint plan review fee as stated in Iowa Code section231C.18to the Department of Public Safety,State Fire Marshal Division,215E.7th Street,Third Floor,Des Moines,Iowa50319.69.19(3) Failure to submit the blueprint plan review fee with the blueprints shall result in delay of the blueprint plan review until the fee is received.69.19(4) The department shall review the blueprints within20working days of receipt and immediately notify the Iowa-licensed architect or Iowa-licensed engineer in writing regarding the status of compliance with requirements.69.19(5) The Iowa-licensed architect or Iowa-licensed engineer shall respond to the department in 20working days to state how any noncompliance will be resolved.69.19(6) Upon final notification by the department that the blueprints meet structural and life safety requirements,remodeling of the building may commence.69.19(7) The department shall schedule an on-site visit of the building with the contractor,or Iowa-licensed architect or Iowa-licensed engineer,during the remodeling process to ensure compliancewith the approved blueprints.Any noncompliance must be resolved prior to approval for continued certification or recertification of the program.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.20(231C)Cessation of program operation.69.20(1) If a certified program ceases operation,which includes seeking decertification,at any time prior to expiration of the program’s certification,the program shall submit the certificate to the department.The program shall provide,at least90days in advance of cessation,which includes seeking decertification,unless there is some type of emergency,written notification to the department and the tenant advocate of the date on which the program will cease operation,which includes seeking decertification.69.20(2) If a certified program plans to cease operation,which includes seeking decertification,at the time the program’s certification expires,the program shall provide written notice of this fact to the department and the tenant advocate at least90days prior to expiration of the certification.69.20(3) At the time a program decides to cease operation,which includes seeking decertification, the program shall submit a plan to the department and make arrangements for the safe and orderly transfer or transition of all tenants within the90-day period specified by subrule69.20(2).69.20(4) The department may conduct a monitoring during the90-day period to ensure the safety of tenants during the transfer process or transition process.69.20(5) The department may conduct an on-site visit to verify that the program has ceased operation as a certified program in accordance with the notice provided by the program.69.20(6) When a program ceases operation,which includes seeking decertification,tenant advocates shall be allowed by the program to privately meet with tenants to provide education and service options. [ARC8176B,IAB9/23/09,effective1/1/10]481—69.21(231C)Occupancy agreement.69.21(1) The occupancy agreement shall be in12-point type or larger,shall be written in plain language using commonly understood terms and shall be easy for the tenant or the tenant’s legal representative to understand.69.21(2) In addition to the requirements of Iowa Code section231C.5,the written occupancy agreement shall include,but not be limited to,the following information in the body of the agreement or in the supporting documents and attachments:a.The telephone number for filing a complaint with the department.b.The telephone number for the office of the tenant advocate.c.The telephone number for reporting dependent adult abuse.d.A copy of the program’s statement on tenants’rights.e.A statement that the tenant landlord law applies to assisted living programs.f.A statement that the program will notify the tenant at least90days in advance of any planned program cessation,which includes voluntary decertification,except in cases of emergency.69.21(3) The occupancy agreement shall be reviewed and updated as necessary to reflect any change in services or financial arrangements.69.21(4) A copy of the occupancy agreement shall be provided to the tenant or the tenant’s legal representative,if any,and a copy shall be kept by the program.69.21(5) A copy of the most current occupancy agreement shall be made available to the general public upon request.The basic marketing material shall include a statement that a copy of the occupancy agreement is available to all persons upon request.[ARC8176B,IAB9/23/09,effective1/1/10]481—69.22(231C)Evaluation of tenant.69.22(1) Evaluation prior to occupancy. A program shall evaluate each prospective tenant’s functional,cognitive and health status prior to the tenant’s signing the occupancy agreement and taking occupancy of a dwelling unit in order to determine the tenant’s eligibility for the program,including whether the services needed are available.The cognitive evaluation shall utilize a scored,objective。
会计英语知识面试题及答案
会计英语知识面试题及答案面试题1：What is the difference between "Assets" and "Liabilities" in accounting terms?答案1：In accounting, "Assets" are resources owned by a company that have future economic value, such as cash, inventory, or property. "Liabilities," on the other hand, are obligations or debts that the company owes to others, such as loans, accounts payable, or taxes owed.面试题2：Can you explain the concept of "Double Entry Accounting"?答案2：Double Entry Accounting is a system where every financial transaction is recorded in at least two accounts: one as a debit and the other as a credit. This ensures that the accounting equation (Assets = Liabilities + Owner's Equity) remains in balance, reflecting the dual nature of transactions.面试题3：What are the main components of a Balance Sheet?答案3：A Balance Sheet consists of three main components: Assets,Liabilities, and Owner's Equity. Assets are what the company owns, liabilities are what the company owes, and owner's equity represents the residual interest in the assets of the entity after deducting liabilities.面试题4：How does the "Accrual Basis" of accounting differ from the "Cash Basis"?答案4：The Accrual Basis of accounting records revenues and expenses when they are earned or incurred, regardless of when cash is received or paid. The Cash Basis, however, records transactions only when cash is exchanged, which means revenues and expenses are recognized when cash is received or paid out.面试题5：What is the purpose of "Financial Statement Analysis"?答案5：Financial Statement Analysis is used to assess a company's financial health and performance by examining its financial statements. It helps investors, creditors, and managers to make informed decisions based on the company's profitability, liquidity, solvency, and operational efficiency.面试题6：Explain the term "Depreciation" in accounting.答案6：Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It is used to accountfor the wear and tear or obsolescence of assets over time, reflecting the decline in the asset's value and usefulness.面试题7：What is the role of "Auditing" in the financial reporting process?答案7：Auditing is the process of independently verifying and validating the accuracy and completeness of a company's financial statements. It provides assurance to stakeholders that the financial statements are free from material misstatements and are presented fairly in accordance with the applicable financial reporting framework.结束语：Understanding these fundamental accounting concepts iscrucial for anyone pursuing a career in finance or accounting. They form the basis for interpreting and analyzing financial information, which is essential for making sound business decisions.。
accredit用法
Accreditation: Exploring the Concept and ApplicationsIntroductionAccreditation is a process that plays a crucial role in various fields, ensuring that organizations, individuals, or programs meet certain predefined standards of quality and competency. The concept of accreditation aims to provide credibility, transparency, and accountability by evaluating and certifying the entities’ adherence to set criteria. In this article, we will delve into the different aspects of accreditation and its applications in various domains.The Importance of Accreditation1.Enhancing Credibility–Accreditation adds credibility to organizations,institutions, or programs by validating their commitment tomeet predetermined standards.–With an accredited status, entities gain trust andconfidence from stakeholders, including customers, clients,employees, and regulatory bodies.2.Ensuring Quality Standards–Accreditation sets benchmarks and performance indicators that organizations must meet to obtain certification.–It promotes continuous improvement and encourages entities to enhance their practices, ensuring the provision of high-quality services.3.Facilitating International Recognition–Accreditation often enables organizations or programs to receive recognition on a global scale, allowing forinternational collaboration, mobility, and exchange ofknowledge.–Internationally accredited entities are often valued for their adherence to rigorous standards and are consideredtrustworthy partners.Types of AccreditationAccreditation can be categorized into different types based on the entities being accredited and the nature of the evaluation. Some common types include:1.Institutional Accreditation–This type of accreditation is granted to an entireinstitution, such as a university, college, or school.–Institutional accreditation assesses the overall quality, governance, academic programs, faculty qualifications, andsupport services provided by the institution.2.Programmatic Accreditation–Programmatic accreditation focuses on specific academic programs or departments within an institution.–It evaluates the curriculum, teaching methodologies, student outcomes, faculty qualifications, and resources related tothe particular program.3.Professional Accreditation–Professional accreditation is specific to various fields or professions, such as engineering, medicine, law, or nursing.–It ensures that individuals meet the competency requirements and ethical standards necessary for practicing in theirrespective professions.4.Regional and National Accreditation–Regional accreditation is granted by accrediting bodies that operate within specific geographical regions, such as NorthAmerica or Europe.–National accreditation is conducted by accrediting bodies appointed by the government of a country to evaluateinstitutions or programs at the national level.Accreditation ProcessThe accreditation process typically involves several stages, ensuring a comprehensive evaluation of the entities seeking accreditation. The following steps are commonly involved:1.Self-Assessment–Organizations or programs seeking accreditation conduct a self-assessment against the predetermined standards andcriteria set by the accrediting body.–This step allows entities to identify areas of strengths and weaknesses, enabling them to make necessary improvementsbefore the evaluation.2.Application and Documentation Submission–Entities submit an application to the accrediting body, along with relevant documentation showcasing theircompliance with the accreditation standards.–The documentation may include financial records, educational materials, policies, procedures, and other supportingevidence.3.Evaluation by the Accrediting Body–The accrediting body assigns a team of evaluators who assess the entity against the predetermined criteria.–Site visits, interviews, document reviews, and observations may be conducted to gather evidence and validate theentity’s adherence to the standards.4.Decision and Accreditation Status–Based on the evaluation, the accrediting body makes adecision regarding the accreditation status.–Accreditation can be granted, deferred, or denied, depending on the entity’s compliance with the standards.5.Continuous Monitoring and Reaccreditation–Accredited entities are subject to regular monitoring and maintenance of accreditation status.–Reaccreditation processes occur periodically, ensuring that entities continue to meet the required standards. Applications of AccreditationAccreditation has broad applications across different sectors, contributing to quality improvement, standardization, and accountability. Here are some notable applications:cation–Accreditation plays a crucial role in ensuring the quality and legitimacy of educational institutions and programs.–It assures students and employers that the educationreceived meets established standards, enhancing careerprospects and mobility.2.Healthcare–Healthcare accreditation evaluates and certifies hospitals, clinics, laboratories, and healthcare providers to ensurepatient safety, quality of care, and adherence to bestpractices.–Accreditation allows for the standardization of medical practices and encourages continuous quality improvement inthe healthcare sector.3.Business and Professional Services–Accreditation in the business and professional services sector, such as accounting, law, engineering, and consulting,ensures that professionals meet competency and ethicalstandards.–It enhances consumer protection, fosters trust inprofessional services, and promotes fair practices.4.Certification Bodies–Accreditation of certification bodies ensures the integrity and credibility of various certification schemes, such asISO certifications or product quality marks.–It guarantees that the certification process followsglobally recognized standards and norms.5.Nonprofit and Government Organizations–Accreditation provides credibility and transparency tononprofit organizations and government agencies, reinforcingpublic trust.–It enables these entities to demonstrate their adherence to specific standards of governance, financial management, orservice delivery.ConclusionAccreditation serves as a mechanism to evaluate, assure, and enhance the quality and credibility of organizations, individuals, and programs. It promotes accountability, transparency, and continuous improvement across a wide range of sectors. By adhering to rigorous standards, entities can gain trust and recognition while ensuring the provision of high-qualityservices. Accreditation is a vital process that contributes to the advancement of industries, professions, and societies as a whole.。
物流的最佳应用实践实务
Business School, SDJU
4. Centralized SCM at the Corporate Level
The following guidelines : Centralize the management and control of those logistics activities/functions that allow the firm to achieve operational efficiencies or other synergies through a centralized approach. Decentralize only those logistics activities that do not offer organizationwide synergies.
team cohesion (团队凝聚 ) or interdependency (互依性: 是指团队成员在完成作业的过程中相互依赖的程度)
Business School, SDJU
1. Best Practices
Benchmarking--定标比超也称为标杆比对。 标杆比对。 标杆比对 定标比超是不断发现企业内外、行业内外的最佳理念或实践， 将本企业的产品、服务或其它业务活动过程与本企业的最佳 部门、竞争对手或者行业内外的一流企业进行对照分析的过 程。 应用于自身企业的一种做法,是一个不间断的精rganizational principles
– which have helped many organizations improve their
performance.
Business School, SDJU
2. The Best Logistics Practices Include: