From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

疑问代词“什么”的特殊用法分析

疑问代词“什么”的特殊用法,主要有以下四种:“什么”的任指用法,“什么”的虚指用法,“什么”的列举用法,“什么”的否定用法。

英语中否定的弱化

否定的弱化对言语交际的顺利进行起着至关重要的作用。英语否定的弱化有显性和隐性之分,并存在于英语语言的各个层面,有着各自的功能机制。

英语若干特殊否定句式的句法—语用阐释

既往对英语特殊否定现象的研究在句法语用层面,结合形式句法移位和语用礼貌原则加以阐释,但难以涵盖不同相关句式。本研究对not think、notbecause以及notuntil三类特殊否定的生成和推理进行了句法—语用阐释。在形式句法层面,not think不存在移位,其生成动因完全归于语用原则;notbecause和notuntil则存在移位。在语用层面,not think类特殊否定从言者说话角度是基于礼貌原则,从听者推理角度是基于特定的主观性言语行为;而notbecause以及notuntil从言说角度是基于经济原则,从推理角度是基于对于预设的否定。

由No...hasta(que)...句式谈西班牙语以肯定表否定和以否定表肯定

No…hasta(que)…这一句式在句中的含义是表肯定抑或表否定,往往引起争论,而西语中又的确存在着以肯定形式表否定和以否定表肯定的语法现象。本文例举了大量名著文艺作品中的有关句子来对此问题加以系统的解释和论述,在弄清问题的同时,也告诉学生如何利用文学名著和经典作品来进行语言现象的研究,撰写论文,使文章更具有科学性和说服力。