This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis...This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system.展开更多
This paper reviewed the recent research progress of organic reactions catalyzed by four typical earthabundant and 3d metal catalysts:Mn,Fe,Co,and Ni complexes and mainly focused on the reactions in which these 3d meta...This paper reviewed the recent research progress of organic reactions catalyzed by four typical earthabundant and 3d metal catalysts:Mn,Fe,Co,and Ni complexes and mainly focused on the reactions in which these 3d metal catalysts exhibited obvious advantages over other catalysts.The mechanism that makes these 3d metal catalysts show unusual properties is another focus of this paper.An outlook on 3d metal complexes-catalyzed organic reactions was also considered.展开更多
文摘This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system.
基金the National Key R&D Program of China(grant no.2021YFA1500200)the National Natural Science Foundation of China(grant nos.92256301,22221002,22025109,21831008,22101286,and 22271249)the Fundamental Research Funds for the Central Universities(grant nos.226-2022-00224 and 226-2023-00115)for financial support.
文摘This paper reviewed the recent research progress of organic reactions catalyzed by four typical earthabundant and 3d metal catalysts:Mn,Fe,Co,and Ni complexes and mainly focused on the reactions in which these 3d metal catalysts exhibited obvious advantages over other catalysts.The mechanism that makes these 3d metal catalysts show unusual properties is another focus of this paper.An outlook on 3d metal complexes-catalyzed organic reactions was also considered.