With the rapid development of globalization and information technology,intellectual property has been one of the key drivers of economic growth,and the construction of intellectual property system has become an import...With the rapid development of globalization and information technology,intellectual property has been one of the key drivers of economic growth,and the construction of intellectual property system has become an important criterion for measuring the quality of business environment.This article is intended to explore the current status of intellectual property system construction in China,the challenges,and its relationship with the business environment,to propose the corresponding countermeasures and suggestions.The study finds that the legal system of intellectual property in China is gradually improving,and judicial and administrative protection are continuously strengthened.However,the challenges still remain such as frequent infringements,rights hard to protect and insufficient international cooperation.These issues not only affect the legitimate rights and interests of innovation entities,but also for the market fairness and the level of the business environment.Therefore,this article proposes that strengthening the perfection of the intellectual property legal system,enhancing intellectual property services and support capabilities,strengthening international cooperation and exchanges,and accelerating the cultivation of composite talents.It aims to provide theoretical references for the construction of intellectual property system and the optimization of the business environment,promote the high-quality development of economy and enhance the global competitiveness of the country.展开更多
The objective of the study is to examine the relationship between environmental accounting audit decision and firm's profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant...The objective of the study is to examine the relationship between environmental accounting audit decision and firm's profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company's decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors: agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.展开更多
In Brazil, environmental accounting is inserted in a set of emerging matters, which are arousing great interest among researchers. One of the important points regarding the environmental issue is how to develop tools ...In Brazil, environmental accounting is inserted in a set of emerging matters, which are arousing great interest among researchers. One of the important points regarding the environmental issue is how to develop tools in order to analyze and manage the natural resources in a balanced way. However, in the literature there are no studies that made use of a knowledge-based approach to implement environmental accounting in organizations. This work aims to examine how environmental accounting can contribute to the knowledge creation in organizations. It held an exploratory, descriptive study and a research-action. The methodological procedures held were: literature review and development of a research-action in a forest enterprise between October 2008 and January 2011. During the interviews, the creation and change of routines and activities was pointed out, such as classification of expenditures schedules, creation of new accounts and new knowledge which help the planning and decision-making process in the organization. This work has an original character due to the practical application within an organization, in which there is a longitudinal follow up for a period of two years and three months, showing the results obtained through interviews with people involved in this process of implementing environmental accounting.展开更多
Accounting, being an integrated information system, is not merely influenced by its environment, but also affects environment as well, due to its crucial role in generating the necessary information to decision-makers...Accounting, being an integrated information system, is not merely influenced by its environment, but also affects environment as well, due to its crucial role in generating the necessary information to decision-makers. It has two main pillars: measuring and declaring the costs that result from the activities of companies, especially industrial companies because they affect the environment. Therefore, the objective of this research is to investigate how well industrial companies are committed to measuring their environmental duties and declaring them in their balance sheets. This topic will be developed over two parts: scientific basis of environmental costs and accounting; environmental measuring and disclosure.展开更多
Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-p...Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-polluting industries in China, the environment problems of the thermal power enterprises attract attention from the country and society. It is crucial for the country to improve the laws and regulations about the disclosure of environmental accounting information gradually, and the thermal power enterprises should also disclose more valuable environmental accounting information to the public. This paper analyzes and elaborates the current situation, countermeasure and implement way of the environmental accounting information disclosure systematically.展开更多
This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman's rank correlation indicates the ...This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman's rank correlation indicates the existence of a positive relationship (correlation coefficient rs is 0.36), but the strength of the relationship is weak (significant level of 0.05). The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.展开更多
Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the envir...Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company's output by applying the environmental management system (EMS) in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.展开更多
This paper investigates the mediation of the adoption of computerized accounting system (CAS) on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, pa...This paper investigates the mediation of the adoption of computerized accounting system (CAS) on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.展开更多
Despite the worldwide environmental accounting research has been going on for a very long time, but so far, China's research on environmental accounting is still in its infancy, and hasn't not form a complete, scien...Despite the worldwide environmental accounting research has been going on for a very long time, but so far, China's research on environmental accounting is still in its infancy, and hasn't not form a complete, scientific, feasible accounting system. This article describes the basic theory of environmental accounting, the current situation and problems of the development of China's environment accounting, analyzes the causes, finally, put forward some suggestions on the development of China's environmental accounting.展开更多
This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development...This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development of environmental accounting theory. In order to analyze the relevant theories of environmental accounting development at home and abroad, we use the historical measurement research and hierarchical division methods to systematiccally review the theoretical literatures and research progress. It is concluded that:(1) The development of foreign environmental accounting focuses on the formulation of industry norms, the interpretation of regulations and policies, and the organization of the overall structural framework. Relevant environmental costs, environmental accounting, uncertainties and environmental accounting information disclosure throughout the study of Western environmental accounting. The theory is applied to practice and tested in the free market.(2) Domestic related research is mostly based on comprehensive considerations. It started late. Although the overall environmental accounting framework is basically formed and related laws and regulations are gradually improved, there are still some: the environmental accounting subsystem is not clear, and the accounting standards are not unified. Through the combing of domestic and international environmental accounting theories and combining with China's actual national conditions, this paper proposes that in the field of environmental accounting, China needs to further improve relevant legal norms, improve the environmental accounting theory system, clarify the field of environmental accounting research, and determine environmental accounting requirements and methods.展开更多
Since entering into the new century,domestic society develops rapidly,a variety of advanced ideas are constantly introduced into our country,the awakening of people’s ideology also makes the society develop greatly.L...Since entering into the new century,domestic society develops rapidly,a variety of advanced ideas are constantly introduced into our country,the awakening of people’s ideology also makes the society develop greatly.Low carbon economy is a new economic concept,which is the need of achieving sustainable development of society,and the requirements of the times.With the development of economy,more and more domestic listed companies appear.In listed companies,there are still many problems and shortcomings in the disclosure of environmental accounting information,which need improving constantly.This paper mainly studies the problems of environmental accounting information disclosure of listed companies in low carbon economy,and puts forward some specific suggestions and measures,to promote the development of listed companies.展开更多
Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their c...Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their contribution to providing appropriate information for decision-making which leads to the optimal exploitation of resources and the preservation of the environment and averting the threat. Thus, taking into account the environmental accounts especially environmental costs would enable the accounting profession to provide more relevant information and appropriate administrative decision makers, productivity, in particular where the problem lies in the lack of such information, resulting in the adoption of sound decisions which have contributed to the deterioration of the environment rather than addressed. In total, 180 questionnaires were distributed and 155 returned. Through analysis, the study came to the most important results that there were no statistically significant differences between the arithmetic average of the possibility of measuring the environment cost of disclosure, and the study also recommends the allocation of the budget to preserve and protect the environment and the budget of social cost, the development of accounting methods in order to provide environmental information to make sound decisions to exploit these resources.展开更多
Environmentally Extended Input-Output(EEIO)tables have become a powerful element in supporting information-based environmental and economic policies.National-and provincial-level 10 tables are currently published by t...Environmentally Extended Input-Output(EEIO)tables have become a powerful element in supporting information-based environmental and economic policies.National-and provincial-level 10 tables are currently published by the National Bureau of Statistics of the People's Republic of China according to well-defined conventions.However,county-level 10tables are not provided as a rule by official statistics organizations.This paper conducts an overview of compiling EEIO tables for environmental and resources accounting at the county level and then answers several questions:First,what kind of data should be prepared for the compilation of county-level EEIO tables?Second,how can we set up comprehensive EEIO tables at the county level?Third,regarding the survey methods and the indirect modeling,which one should be chosen to build EEIO tables at the county level?Finally,what policy questions could such a table answer?EEIO tables at the county level can be used to predict the economic impacts of environmental policies and to perform trend and scenario analysis.展开更多
The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the ...The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.展开更多
Light levels determine regeneration in stands and a key concern is how to regulate the light environment of different stand types to the requirements of the understory.In this study,we selected three stands typical in...Light levels determine regeneration in stands and a key concern is how to regulate the light environment of different stand types to the requirements of the understory.In this study,we selected three stands typical in south China(a Cryptomeria japonica plantation,a Quercus acutissima plantation,and a mixed stand of both)and three thinning intensities to determine the best understory light environ-ment for 3-year-old Phoebe bournei seedlings.The canopy structure,understory light environment,and photosynthe-sis and growth indicators were assessed following thin-ning.Thinning improved canopy structure and understory light availability of each stand;species composition was the reason for differences in the understory light environ-ment.Under the same thinning intensity,the mixed stand had the greatest light radiation and most balanced spectral composition.P.bournei photosynthesis and growth were closely related to the light environment;all three stands required heavy thinning to create an effective and sustained understory light environment.In a suitable understory light environment,the efficiency of light interception,absorption,and use by seedlings was enhanced,resulting in a higher carbon assimilation the main limiting factor was stomatal conductance.As a shade-avoidance signal,red/far-red radia-tion is a critical factor driving changes in photosynthesis and growth of P.bournei seedlings,and a reduction increased light absorption and use capacity and height:diameter ratios.The growth advantage transformed from diameter to height,enabling seedlings to access more light.Our findings suggest that the regeneration of shade-tolerant species such as P.bournei could be enhanced if a targeted approach to thinning based on stand type was adopted.展开更多
This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”(SEEA) promulgated by United Nations in 1993. the authors have s...This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”(SEEA) promulgated by United Nations in 1993. the authors have setup a model of environmental and economic accounting after the discussion and modification of the concepts of prodoction, assets, and environmental costs. Taking ecological environment of Chongqing as an example, the envirunmental and economic analyses is done. The nesults of the model reflect .sustainabitity of ecologieal environment and environmental costs directly or indirectly in macro-economy.展开更多
Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China' s rapid integration into the global economy, the rapid establishment and improvement of...Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China' s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.展开更多
Purpose: The genus Pseudomonas is a ubiquitous microorganism frequently detected from immunocompromised patients. The inherent resistance to numerous antimicrobial agents contributes to the opportunistic character of ...Purpose: The genus Pseudomonas is a ubiquitous microorganism frequently detected from immunocompromised patients. The inherent resistance to numerous antimicrobial agents contributes to the opportunistic character of this pathogen exhaustive monitoring of this pathogen is considered of critical importance to public health organizations. The reliable identification method able to distinguish genetic close Pseudomonas species is needed, because these organisms are difficult to differentiate by phenotypic or biochemical methods. The purpose of the present study was to design species-specific primers in order to identify and detect four Pseudomonas species which are frequently detected from the human oral cavities, and to investigate the distribution of these organisms in the living environment using a multiplex PCR. Methods: Polymerase chain reaction (PCR) primers were designed based on partial sequences of the rpoD gene of four Pseudomonas species. Swab samples were collected from fifty washstands, and the distribution of Pseudomonas species was investigated using a conventional PCR at genus level and a multiplex PCR at species level. Results: Multiplex PCR method developed in this study was able to distinguish four Pseudomonas species clearly. The genus Pseudomonas was detected from all samples (100%), whereas P. putida, P, aeruginosa, P. stutzeri and P. fluorescens were detected at 44%, 8%, 4% and 2% in fifty swab samples, respectively. Conclusion: Our developed one-step multiplex PCR method is accurate, specific, cost-effective, time-saving, and works without requiring DNA extraction. It was indicated that washstands were the uninhabitable environment for P. putida, P, aeruginosa, P. stutzeri and P. fluorescens.展开更多
The microstructure and precipitated phases of as-cast Mg-5Y-1.5Nd-x Zn-0.5Zr(x=0,2,4,6 wt.%)alloys were investigated by optical microscopy,scanning electron microscopy,energy-dispersive spectrometry and X-ray Diffract...The microstructure and precipitated phases of as-cast Mg-5Y-1.5Nd-x Zn-0.5Zr(x=0,2,4,6 wt.%)alloys were investigated by optical microscopy,scanning electron microscopy,energy-dispersive spectrometry and X-ray Diffraction.The exposure corrosion experiment of these magnesium alloys was tested in South China Sea and KEXUE vessel atmospheric environment.The corrosion characteristic and mechanism of magnesium alloys of Mg-5Y-1.5Nd-x Zn-0.5Zr(x=0,2,4,6 wt.%)alloys were analyzed by weight loss rate,corrosion depth,corrosion products and corrosion morphologies.The electrochemical corrosion tests were also measured in the natural seawater.The comprehensive results showed that Mg-5Y-1.5Nd-4Zn-0.5Zr magnesium alloy existed the best corrosion resistance whether in the marine atmospheric environment and natural seawater environment.That depended on the microstructure,type and distribution of precipitated phases in Mg-5Y-1.5Nd-4Zn-0.5Zr magnesium alloy.Sufficient quantity anodic precipitated phases in the microstructure of Mg-5Y-1.5Nd-4Zn-0.5Zr alloy played the key role in the corrosion resistance.展开更多
The organic matter(OM)enrichment mechanisms and depositional environment characteristics of lacustrine source rocks in the western Bozhong Sag,Bohai Bay Basin in Northeast China remain controversial.To address these i...The organic matter(OM)enrichment mechanisms and depositional environment characteristics of lacustrine source rocks in the western Bozhong Sag,Bohai Bay Basin in Northeast China remain controversial.To address these issues,based on Rock-Eval pyrolysis,kerogen macerals,H/C and O/C ratios,GC-MS,major and trace elements,the Dongying Formation Member(Mbr)3(E_(3)d_(3)),the Shahejie Formation mbrs 1 and 2(E_(2)s_(1+2)),and the Shahejie Mbr 3(E_(2)s_(3))source rocks in the western Bozhong Sag were studied.The above methods were used to reveal their geochemical properties,OM origins and depositional environments,all of which indicate that E_(2)s_(1+2)and E_(2)s_(3)are excellent source rocks,and that E_(3)d_(3)is of the second good quality.E_(3)d_(3)source rocks were formed under a warm and humid climate,mainly belong to fluvial/delta facies,the E_(3)d_(3)sediments formed under weakly oxidizing and freshwater conditions.Comparatively,the depositional environments of E_(2)s_(1+2)source rocks were arid and cold climate,representing saline or freshwater lacustrine facies,and the sediments of E_(2)s_(1+2)belong to anoxic or suboxic settings with large evaporation and salinity.During the period of E_(2)s_(3),the climate became warm and humid,indicating the freshwater lacustrine facies,and E_(2)s_(3)was characterized by freshwater and abundant algae.Moreover,compared with other intervals,the OM origin of E_(3)d_(3)source rocks has noticeable terrestrial input.The OM origin of the E_(2)s_(1+2)and E_(2)s_(3)are mainly plankton and bacteria.Tectonic subsidence and climate change have affected the changes of the depositional environment in the western Bozhong Sag,thus controlling the distribution of the source rocks,the geochemical characteristics in the three intervals of lacustrine source rocks have distinct differences.Overall,these factors are effective to evaluate the paleoenvironmental characteristics of source rocks by biomarkers,major and trace elements.The established models may have positive implications for research of lacustrine source rocks in offshore areas with few drillings.展开更多
基金Guizhou Provincial University Humanities and Social Sciences Research Project in 2024"Enhancing the Development of New Productive Forces through University Technological Innovation and Intellectual Property Management"(2024RW256)Guizhou University of Commerce Research Project in 2022"Study on the Ideas and Pathways to Drive Agricultural Powerhouse through Digital Economy"(2022XJZX315)。
文摘With the rapid development of globalization and information technology,intellectual property has been one of the key drivers of economic growth,and the construction of intellectual property system has become an important criterion for measuring the quality of business environment.This article is intended to explore the current status of intellectual property system construction in China,the challenges,and its relationship with the business environment,to propose the corresponding countermeasures and suggestions.The study finds that the legal system of intellectual property in China is gradually improving,and judicial and administrative protection are continuously strengthened.However,the challenges still remain such as frequent infringements,rights hard to protect and insufficient international cooperation.These issues not only affect the legitimate rights and interests of innovation entities,but also for the market fairness and the level of the business environment.Therefore,this article proposes that strengthening the perfection of the intellectual property legal system,enhancing intellectual property services and support capabilities,strengthening international cooperation and exchanges,and accelerating the cultivation of composite talents.It aims to provide theoretical references for the construction of intellectual property system and the optimization of the business environment,promote the high-quality development of economy and enhance the global competitiveness of the country.
文摘The objective of the study is to examine the relationship between environmental accounting audit decision and firm's profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company's decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors: agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.
文摘In Brazil, environmental accounting is inserted in a set of emerging matters, which are arousing great interest among researchers. One of the important points regarding the environmental issue is how to develop tools in order to analyze and manage the natural resources in a balanced way. However, in the literature there are no studies that made use of a knowledge-based approach to implement environmental accounting in organizations. This work aims to examine how environmental accounting can contribute to the knowledge creation in organizations. It held an exploratory, descriptive study and a research-action. The methodological procedures held were: literature review and development of a research-action in a forest enterprise between October 2008 and January 2011. During the interviews, the creation and change of routines and activities was pointed out, such as classification of expenditures schedules, creation of new accounts and new knowledge which help the planning and decision-making process in the organization. This work has an original character due to the practical application within an organization, in which there is a longitudinal follow up for a period of two years and three months, showing the results obtained through interviews with people involved in this process of implementing environmental accounting.
文摘Accounting, being an integrated information system, is not merely influenced by its environment, but also affects environment as well, due to its crucial role in generating the necessary information to decision-makers. It has two main pillars: measuring and declaring the costs that result from the activities of companies, especially industrial companies because they affect the environment. Therefore, the objective of this research is to investigate how well industrial companies are committed to measuring their environmental duties and declaring them in their balance sheets. This topic will be developed over two parts: scientific basis of environmental costs and accounting; environmental measuring and disclosure.
文摘Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-polluting industries in China, the environment problems of the thermal power enterprises attract attention from the country and society. It is crucial for the country to improve the laws and regulations about the disclosure of environmental accounting information gradually, and the thermal power enterprises should also disclose more valuable environmental accounting information to the public. This paper analyzes and elaborates the current situation, countermeasure and implement way of the environmental accounting information disclosure systematically.
文摘This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman's rank correlation indicates the existence of a positive relationship (correlation coefficient rs is 0.36), but the strength of the relationship is weak (significant level of 0.05). The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.
文摘Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company's output by applying the environmental management system (EMS) in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.
文摘This paper investigates the mediation of the adoption of computerized accounting system (CAS) on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.
文摘Despite the worldwide environmental accounting research has been going on for a very long time, but so far, China's research on environmental accounting is still in its infancy, and hasn't not form a complete, scientific, feasible accounting system. This article describes the basic theory of environmental accounting, the current situation and problems of the development of China's environment accounting, analyzes the causes, finally, put forward some suggestions on the development of China's environmental accounting.
基金supported by the Key Research Project of Heilongjiang Provincial Bureau of Statistics (Grant No. 2018A07)the Philosophy and Social Science Planning Research Project of Daqing City (Grant No.: DSGB2017112)the Graduate Innovation Research Project of Heilongjiang Bayi Agricultural University (Grant No. YJSCX2017-Y79)
文摘This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development of environmental accounting theory. In order to analyze the relevant theories of environmental accounting development at home and abroad, we use the historical measurement research and hierarchical division methods to systematiccally review the theoretical literatures and research progress. It is concluded that:(1) The development of foreign environmental accounting focuses on the formulation of industry norms, the interpretation of regulations and policies, and the organization of the overall structural framework. Relevant environmental costs, environmental accounting, uncertainties and environmental accounting information disclosure throughout the study of Western environmental accounting. The theory is applied to practice and tested in the free market.(2) Domestic related research is mostly based on comprehensive considerations. It started late. Although the overall environmental accounting framework is basically formed and related laws and regulations are gradually improved, there are still some: the environmental accounting subsystem is not clear, and the accounting standards are not unified. Through the combing of domestic and international environmental accounting theories and combining with China's actual national conditions, this paper proposes that in the field of environmental accounting, China needs to further improve relevant legal norms, improve the environmental accounting theory system, clarify the field of environmental accounting research, and determine environmental accounting requirements and methods.
文摘Since entering into the new century,domestic society develops rapidly,a variety of advanced ideas are constantly introduced into our country,the awakening of people’s ideology also makes the society develop greatly.Low carbon economy is a new economic concept,which is the need of achieving sustainable development of society,and the requirements of the times.With the development of economy,more and more domestic listed companies appear.In listed companies,there are still many problems and shortcomings in the disclosure of environmental accounting information,which need improving constantly.This paper mainly studies the problems of environmental accounting information disclosure of listed companies in low carbon economy,and puts forward some specific suggestions and measures,to promote the development of listed companies.
文摘Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their contribution to providing appropriate information for decision-making which leads to the optimal exploitation of resources and the preservation of the environment and averting the threat. Thus, taking into account the environmental accounts especially environmental costs would enable the accounting profession to provide more relevant information and appropriate administrative decision makers, productivity, in particular where the problem lies in the lack of such information, resulting in the adoption of sound decisions which have contributed to the deterioration of the environment rather than addressed. In total, 180 questionnaires were distributed and 155 returned. Through analysis, the study came to the most important results that there were no statistically significant differences between the arithmetic average of the possibility of measuring the environment cost of disclosure, and the study also recommends the allocation of the budget to preserve and protect the environment and the budget of social cost, the development of accounting methods in order to provide environmental information to make sound decisions to exploit these resources.
基金supported by the Key Project of the Chinese Academy of Sciences[grant number KZZD-EW-08]the Exploratory Forefront Project for the Strategic Science Plan in IGSNRR,CAS
文摘Environmentally Extended Input-Output(EEIO)tables have become a powerful element in supporting information-based environmental and economic policies.National-and provincial-level 10 tables are currently published by the National Bureau of Statistics of the People's Republic of China according to well-defined conventions.However,county-level 10tables are not provided as a rule by official statistics organizations.This paper conducts an overview of compiling EEIO tables for environmental and resources accounting at the county level and then answers several questions:First,what kind of data should be prepared for the compilation of county-level EEIO tables?Second,how can we set up comprehensive EEIO tables at the county level?Third,regarding the survey methods and the indirect modeling,which one should be chosen to build EEIO tables at the county level?Finally,what policy questions could such a table answer?EEIO tables at the county level can be used to predict the economic impacts of environmental policies and to perform trend and scenario analysis.
文摘The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.
基金This study was supported by the National Natural Science Foundation of China(Grant No.31870613)Guizhou Province High-level Innovative Talents Training Plan Project(2016)5661.
文摘Light levels determine regeneration in stands and a key concern is how to regulate the light environment of different stand types to the requirements of the understory.In this study,we selected three stands typical in south China(a Cryptomeria japonica plantation,a Quercus acutissima plantation,and a mixed stand of both)and three thinning intensities to determine the best understory light environ-ment for 3-year-old Phoebe bournei seedlings.The canopy structure,understory light environment,and photosynthe-sis and growth indicators were assessed following thin-ning.Thinning improved canopy structure and understory light availability of each stand;species composition was the reason for differences in the understory light environ-ment.Under the same thinning intensity,the mixed stand had the greatest light radiation and most balanced spectral composition.P.bournei photosynthesis and growth were closely related to the light environment;all three stands required heavy thinning to create an effective and sustained understory light environment.In a suitable understory light environment,the efficiency of light interception,absorption,and use by seedlings was enhanced,resulting in a higher carbon assimilation the main limiting factor was stomatal conductance.As a shade-avoidance signal,red/far-red radia-tion is a critical factor driving changes in photosynthesis and growth of P.bournei seedlings,and a reduction increased light absorption and use capacity and height:diameter ratios.The growth advantage transformed from diameter to height,enabling seedlings to access more light.Our findings suggest that the regeneration of shade-tolerant species such as P.bournei could be enhanced if a targeted approach to thinning based on stand type was adopted.
基金Supported by the Defense Pre-Research Project of the "Tenth Five-Year-Plan" of China (No. 41315040106).
文摘This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”(SEEA) promulgated by United Nations in 1993. the authors have setup a model of environmental and economic accounting after the discussion and modification of the concepts of prodoction, assets, and environmental costs. Taking ecological environment of Chongqing as an example, the envirunmental and economic analyses is done. The nesults of the model reflect .sustainabitity of ecologieal environment and environmental costs directly or indirectly in macro-economy.
文摘Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China' s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.
文摘Purpose: The genus Pseudomonas is a ubiquitous microorganism frequently detected from immunocompromised patients. The inherent resistance to numerous antimicrobial agents contributes to the opportunistic character of this pathogen exhaustive monitoring of this pathogen is considered of critical importance to public health organizations. The reliable identification method able to distinguish genetic close Pseudomonas species is needed, because these organisms are difficult to differentiate by phenotypic or biochemical methods. The purpose of the present study was to design species-specific primers in order to identify and detect four Pseudomonas species which are frequently detected from the human oral cavities, and to investigate the distribution of these organisms in the living environment using a multiplex PCR. Methods: Polymerase chain reaction (PCR) primers were designed based on partial sequences of the rpoD gene of four Pseudomonas species. Swab samples were collected from fifty washstands, and the distribution of Pseudomonas species was investigated using a conventional PCR at genus level and a multiplex PCR at species level. Results: Multiplex PCR method developed in this study was able to distinguish four Pseudomonas species clearly. The genus Pseudomonas was detected from all samples (100%), whereas P. putida, P, aeruginosa, P. stutzeri and P. fluorescens were detected at 44%, 8%, 4% and 2% in fifty swab samples, respectively. Conclusion: Our developed one-step multiplex PCR method is accurate, specific, cost-effective, time-saving, and works without requiring DNA extraction. It was indicated that washstands were the uninhabitable environment for P. putida, P, aeruginosa, P. stutzeri and P. fluorescens.
基金National Natural Science Foundation of China for Exploring Key Scientific Instrument(No.41827805)the Open Funds of the State Key Laboratory of Rare Earth Resource Utilization(No.RERU2021017)Hainan Province Science and Technology Special Fund(ZDYF2021GXJS210)for providing support。
文摘The microstructure and precipitated phases of as-cast Mg-5Y-1.5Nd-x Zn-0.5Zr(x=0,2,4,6 wt.%)alloys were investigated by optical microscopy,scanning electron microscopy,energy-dispersive spectrometry and X-ray Diffraction.The exposure corrosion experiment of these magnesium alloys was tested in South China Sea and KEXUE vessel atmospheric environment.The corrosion characteristic and mechanism of magnesium alloys of Mg-5Y-1.5Nd-x Zn-0.5Zr(x=0,2,4,6 wt.%)alloys were analyzed by weight loss rate,corrosion depth,corrosion products and corrosion morphologies.The electrochemical corrosion tests were also measured in the natural seawater.The comprehensive results showed that Mg-5Y-1.5Nd-4Zn-0.5Zr magnesium alloy existed the best corrosion resistance whether in the marine atmospheric environment and natural seawater environment.That depended on the microstructure,type and distribution of precipitated phases in Mg-5Y-1.5Nd-4Zn-0.5Zr magnesium alloy.Sufficient quantity anodic precipitated phases in the microstructure of Mg-5Y-1.5Nd-4Zn-0.5Zr alloy played the key role in the corrosion resistance.
基金funded by the“Key Scientific Issues and Innovative Technology Research on Oil and Gas Resource Exploration in China Sea Risk Exploration Area”(Grant No.CCL2022RCPS2017XNN)from CNOOC Research Institute,Beijing.
文摘The organic matter(OM)enrichment mechanisms and depositional environment characteristics of lacustrine source rocks in the western Bozhong Sag,Bohai Bay Basin in Northeast China remain controversial.To address these issues,based on Rock-Eval pyrolysis,kerogen macerals,H/C and O/C ratios,GC-MS,major and trace elements,the Dongying Formation Member(Mbr)3(E_(3)d_(3)),the Shahejie Formation mbrs 1 and 2(E_(2)s_(1+2)),and the Shahejie Mbr 3(E_(2)s_(3))source rocks in the western Bozhong Sag were studied.The above methods were used to reveal their geochemical properties,OM origins and depositional environments,all of which indicate that E_(2)s_(1+2)and E_(2)s_(3)are excellent source rocks,and that E_(3)d_(3)is of the second good quality.E_(3)d_(3)source rocks were formed under a warm and humid climate,mainly belong to fluvial/delta facies,the E_(3)d_(3)sediments formed under weakly oxidizing and freshwater conditions.Comparatively,the depositional environments of E_(2)s_(1+2)source rocks were arid and cold climate,representing saline or freshwater lacustrine facies,and the sediments of E_(2)s_(1+2)belong to anoxic or suboxic settings with large evaporation and salinity.During the period of E_(2)s_(3),the climate became warm and humid,indicating the freshwater lacustrine facies,and E_(2)s_(3)was characterized by freshwater and abundant algae.Moreover,compared with other intervals,the OM origin of E_(3)d_(3)source rocks has noticeable terrestrial input.The OM origin of the E_(2)s_(1+2)and E_(2)s_(3)are mainly plankton and bacteria.Tectonic subsidence and climate change have affected the changes of the depositional environment in the western Bozhong Sag,thus controlling the distribution of the source rocks,the geochemical characteristics in the three intervals of lacustrine source rocks have distinct differences.Overall,these factors are effective to evaluate the paleoenvironmental characteristics of source rocks by biomarkers,major and trace elements.The established models may have positive implications for research of lacustrine source rocks in offshore areas with few drillings.