Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requireme...Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.展开更多
In order to approach the comprehensive results of CHFRP, Mayandong stock cooperation forest farm was selected as research object in Xupu county. These methods such as semi-structure interview, second data analysis and...In order to approach the comprehensive results of CHFRP, Mayandong stock cooperation forest farm was selected as research object in Xupu county. These methods such as semi-structure interview, second data analysis and sample sites survey were used to investigate and study the ecological results, economical results and social results of CHFRP. The results show that CHFRP can restore the forest vegetation, promote forest growth, improve the physical and chemical properties and nutrition condition of fores...展开更多
文摘Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.
文摘In order to approach the comprehensive results of CHFRP, Mayandong stock cooperation forest farm was selected as research object in Xupu county. These methods such as semi-structure interview, second data analysis and sample sites survey were used to investigate and study the ecological results, economical results and social results of CHFRP. The results show that CHFRP can restore the forest vegetation, promote forest growth, improve the physical and chemical properties and nutrition condition of fores...
