The Impact of Green Accounting for Reducing the Environmental Cost in Production Companies

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.

Exploring the Vietnamese Environment Accounting With an Introduction About the Green Accounting Information System

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.

Linking Accounting/Auditing Environment and the Remittances of Africans in Diaspora

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.

Environment Restricts and Policy Choice in International Harmonization of Accounting Standards and Effect Evaluation——Evidence from the Non-monetary Transaction

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.

The Impact of the Environment Management Act （EMA） on the Accountability of Companies in Fiji

This study seeks to explore the impact of the Environment Management Act （EMA） （2005） on the accountability of three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data collection methods include semi-structured interviews with accountants, internal auditors, and environmental officers, document reviews, and content analysis of annual reports and websites of the respective companies. The findings suggest that the EMA （2005） had some effects in terms of engendering accountability on the companies studied. Further evidence suggests that while this increased accountability has led to disclosures in annual reports and websites, these disclosures are minimal at best; furthermore, they primarily address that the stakeholder group comprised government regulatory authorities. The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies. The experience and issues highlighted are also useful to other developing economies who are contemplating in developing their own environmental legislations. This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context.

Study on the Accounting Model of Ecological Environment

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.

Implications of internal accounting controls and accounting education under the network environment

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.

Accrual Basis的定义及在中国会计环境中的理解剖析

Accrual Basis(权责发生制)是会计学术语,在中国的会计环境中指企业在会计处理财务事项时,按照收入和费用发生的时间来确认,而不一定按照实际收到或支付现金的时间来确认。学界对其研究,一般集中在“权责发生制”的应用之上,对于其具体定义以及在中国会计环境中怎样正确理解其内涵,缺乏深度研究和剖析,这也导致相关学术研究的工具性要大于学术性。针对这层学术研究上的不足,研究期望从权责发生制的定义入手,分析其在中国会计环境的理解方式,给出比较准确的词义剖析和准则应用思路,以此补充相关学术研究的空白。研究将从权责发生制的词义出发,探究该词及其所指代的准则制度在国外会计环境中的应用情况,并将之和国内对比,从而判断国内对于权责发生制的定义和使用是否存在偏差,最终就中国会计环境中如何理解和应用权责发生制提出相应的学术建议。

论侵权法中“故意”适用的理论基础及完善路径

在侵权法完全赔偿原则的影响下,关于故意的研究主要包含在过错问题中,涉及过错程度的研究较少。尤其在第三人侵害债权、纯粹经济利益损失等问题上,“故意”是否为要件仍存在不确定性。在责任范围上,“故意”在何种程度上影响责任范围,也存在不确定性。侵权法关注行为人的道德可责性,故意正属于这一趋势的环节之一;且动态系统论等新理论对民法典的影响,需要梳理、分析故意在侵权法中的影响与作用。通过对英美法系和大陆法系关于故意对侵权损害赔偿责任认定和责任范围影响的情形的比较与分析,结合中国目前关于故意的相关法律规定和司法实践,探究故意在中国民法典话语体系下适用的路径。

AI环境下第三方支付虚拟账户安全检测与保护技术研究

为了探索AI环境下第三方支付虚拟账户的安全检测与保护技术,提升整个支付系统的安全性与有效性,文中应用动态输入复合加密技术、第三方认证技术、复合加密技术、自定义编码转换表等进行支付复合加密技术的设计。仿真实验证明,所设计技术在AI环境中实现了动态输入复合加密技术、第三方认证技术以及复合加密支付流程,并在实际应用中具备抵御安全威胁的能力。针对AI环境下第三方支付虚拟账户的安全问题,该技术成功改进了支付流程设计,提高了支付流程的安全性和有效性,对提升第三方支付系统的整体安全水平提供了重要的理论支持与实践指导。

中央生态环境保护督察党政问责实证研究-——以第二轮问责公布结果为研究素材

环保督察是我国现代化治理的创新制度,具有行政督察和党内督察的双重性质。中央生态环境保护督察党政问责是落实环保督察的有效手段。学界对中央生态环境保护督察及其党政问责机制做了深入研究,主要集中其制度特征、优势,但鲜有以中央生态环境保护督察中的问责为研究对象。通过公开信息渠道获取第二轮中央生态环境保护督察问责数据,从问责对象、级别人数、问责情形等方面进行量化评估,有助于总结实践经验,提高问责效率。运用实证方法评估问责级别与问责情形之间是否存在相关性。研究证明,部分问责情形与问责级别存在相关性。根据研究结论,可知中央生态环境保护督察问责对生态环境治理的影响以及对生态环境治理制度建设的影响。

院前急救护士替代性创伤现状及其影响因素研究

目的了解院前急救护士替代性创伤现状,并分析其影响因素,为制订院前急救护士替代性创伤恢复方案提供参考。方法采用一般资料问卷、灾难救助者替代性创伤问卷、中文版Jefferson同理心量表、中文版护士道德困境量表、中国大五人格调查问卷简版及中文版医院磁性要素量表对长沙市197名院前急救护士进行调查。结果院前急救护士灾难救助者替代性创伤问卷总分为(89.79±22.06)分。多元线性回归分析结果显示,是否经历过患者死亡、工作时长、是否接受过创伤相关培训及同理心、道德困境、人格特征、工作环境是影响院前急救护士替代性创伤发生的因素(P<0.05)。结论院前急救护士替代性创伤发生率较高,患者死亡经历、工作时长、创伤相关培训及同理心、道德困境、人格特征、工作环境是影响院前急救护士替代性创伤发生的因素,管理者需针对其影响因素制订干预措施。

数字经济时代智能会计的角色定位与实现策略

随着数字经济的快速发展,以及以人工智能为代表的新一代信息技术在会计领域的深度应用,智能会计作为一种新型会计模式应运而生。智能会计是“会计与智能”深度融合的产物,其基本特征是人工智能技术在会计系统中的匹配应用。智能会计不仅延承了传统会计的角色,保留了会计作为反映和管理工具的本质特征,也拓展了会计的角色。智能会计在企业中可以承担智能反映者、智能管理者、智能价值创造者的角色。从会计环境的内环境和外环境两个维度,提出促进智能会计角色得以实现的潜在策略:在会计内环境维度,应注重会计组织的智能化建设、提升会计人员的角色认知与角色实践能力;在会计外环境维度,应注重智能会计规则体系建设、智能会计软件的开发。

高校二级党组织党建工作新模式--以山东建筑大学计算机科学与技术学院为例

山东建筑大学计算机科学与技术学院党委将党建工作与业务工作深度融合,传承学院文化并拓展延伸,致力打造“E路同行”立体式特色党建体系,分为“E航天下”立德体系、“E心双环”强能体系、“E海无涯”创境体系三大模块进行框架设计。其中,“E航天下”立德体系是核心,旨在将基层党建与思想政治教育相结合;“E心双环”强能体系是保障,旨在将基层党建与学院科研教学水平、师生能力培养相融合;“E海无涯”创境体系是支撑,旨在打造学院育人环境。三者相辅相成,相互促进,共同构成“E路同行”品牌特色。

守本开新:学校落实立德树人根本任务的实践进路研究

立德树人是根植于中华优秀传统文化的教育话语,可在对传统文化的追溯中获得对立德树人内涵的认识与实践的启发。立德树人回应“人的全面而自由发展”之最终目的,遵循德育为首的学校教育基本特征,符合社会主义政治实践的应然要求。结合新时代特征准确把握立德树人的当下任务,在于:培养能肩负民族复兴重任的“有理想”的人,使其成为自信而坚定的实践者;培育学生的和谐品质与自主精神,使其成为可应对当下时代挑战的“有本领”的人;培养学生的责任感与合作精神,使其成为推动当前社会发展的“有担当”的人。基于系统视角探索落实立德树人的实践进路,在于:增强主体动能,融通“道”“德”提升教师育德本领;活化载体功用,立足“校本”高质量使用教材;坚守核心阵地,锚定“素养”提高课堂质量;优化育人环境,以“德”领航建设学校氛围。

戏剧重塑德育课堂样态的理论阐释与实施路径——基于戈夫曼情境互动论

戏剧是一种以语言对白和肢体动作为主要载体来展现矛盾与冲突的艺术形式。戏剧重塑德育课堂是教师将学生置于情境、冲突、体验和审思的课堂环境中,允许学生在课堂上结合自己以往的生活经验与当前的道德议题进行戏剧创作与表演。通过戏剧冲突的构建与戏剧矛盾的解决,教师为学生创设了一个基于道德问题的情境。戏剧重塑德育课堂样态改变了学生的道德学习环境,学生被视为课堂教学活动的核心参与者。学生通过深入理解角色的道德困境、演绎人物的道德成长历程,可以在积极参与和发展自我中主动建构道德认知。这有助于消除当前德育课堂的弊端,是落实“立德树人”教育根本任务的重要途径。在德育课堂中,戏剧所呈现的道德动机、行为及后果是对学生复杂道德生活的简化,有助于增强学生对个体道德生活复杂性的理解。此外,戏剧重塑德育课堂样态是建立在戈夫曼情境互动论“观察者-主体”模型和拟剧论的基础上的教学实践,通过围绕课堂场域中的人物展开互动关系,帮助学生实现戏剧情境与社会生活的双向渗透和双向思想交换,使得德育课堂呈现生动化、生活化、生命化的新样态,从而引领学生探寻人生的真谛。马克思主义文艺观中国化是戏剧重塑德育课堂样态的根本指导思想,戏剧与学生现实生活紧密相连是戏剧重塑德育课堂样态的基本遵循原则,戏剧与学校德育生态系统相融合是戏剧重塑德育课堂样态的实施路径。戏剧重塑德育课堂符合新课标倡导的情境学习理念,能增强学生辨别是非的能力以及树立正确的价值取向。

ICU护士工作投入与工作环境、道德困境关系的调查研究

目的:分析ICU护士工作环境、道德困境、工作投入现状,探讨三者的路径关系。方法:采用一般资料问卷、护理工作环境量表(PES)、道德困境量表(MDS)、工作投入量表(UWES)对长沙市4所三级甲等医院的413名ICU护士进行调查。结果:ICU护士工作环境得分为(90.61±13.53)分,道德困境总分中位数为47.00分,工作投入得分为(63.67±20.47)分;ICU护士的工作环境与工作投入呈正相关,道德困境与工作投入呈负相关(P<0.01);工作环境通过道德困境对工作投入的间接效应显著,道德困境的中介效应为0.076,占总效应的14.3%。结论:ICU护士工作环境、道德困境、工作投入现状仍需改善,建议护理管理者开展以ICU护士工作投入的影响路径为依据的干预策略,通过改善工作环境,减轻道德困境,最终提升ICU护士的工作投入水平。

问题与思考:我国旅游统计的困境与出路

近年来,随着互联网、大数据等新技术在文旅领域的加速应用,以及旅游业的不断融合,供需双方发生了根本性变化,出现了新的经济形态、业态和商业模式,这进一步拓展了旅游产业的边界,并引起了广泛的关注,尤其是对旅游统计工作的关注日益增加。作为衡量旅游发展和评估旅游经济影响的关键工具,目前旅游统计数据的全面性、准确性与真实性情况存在出入,长期面临着国家层面和地方层面统计口径不一致、抽样调查存在局限性以及国际上无法与全球标准对接等问题。文章以旅游人数统计面临的问题为切入点,深入探讨我国旅游统计的困境,通过引入旅游者行为视角,提出大数据运用于我国旅游统计体系的优化思路,以期为如何判别旅游活动的边界等问题提供补充性参考。

师德问责:为何问、问什么、如何问

近年来,指向教师师德责任履行的师德问责逐渐成为师德师风建设长效机制中的关键一环,这是师德责任本质的应有之义,是师德失范防治的现实所需,也是维护教育良序的必然要求。师德问责内容因其介入节点的不同而不同,于教师行动前的问责指向教师知觉与意志,于教师行动后的问责指向教师良心与行为。师德问责施行应以动态、全态、常态问责为实践进路,以教师自觉、自讼、自控为内核动力,以督责、归责、追责机制为外部保障,如此才能确保师德问责精准有力、科学合理地发挥其效能。

云会计环境下电子会计档案管理现状及解决方案

随着互联网技术的快速发展,云会计成为会计行业的新趋势。在云会计环境下,电子会计档案的管理对于企业的财务管理和决策具有重要意义。文章对电子会计档案管理的重要性展开阐述,并分析了电子会计档案管理特点;立足于电子会计档案管理现状,提出具体的解决方案,包括完善管理制度、提高技术水平、保障安全与保密、提升管理人员素质等,旨在推动电子会计档案管理的现代化和规范化发展,为企事业单位提供更好的信息化支持和决策依据。