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
This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on th...This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.展开更多
since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the ...since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.展开更多
目的基于以资源为基础的相对价值系数(resource based relative value scale,RBRVS),核算产妇顺产分娩的护理成本,为制定合理的产房助产分娩收费标准提供科学依据。方法选取2021年11月-12月在山东省某三甲医院采用顺产方式分娩的126例...目的基于以资源为基础的相对价值系数(resource based relative value scale,RBRVS),核算产妇顺产分娩的护理成本,为制定合理的产房助产分娩收费标准提供科学依据。方法选取2021年11月-12月在山东省某三甲医院采用顺产方式分娩的126例产妇作为研究对象,借鉴RBRVS对其顺产护理项目的人力成本进行分析,确定人力成本相对价值比率,采用工时测定法对顺产实际操作时间进行测定,应用项目成本阶梯分摊法核算顺产项目实际护理成本。结果顺产护理操作总时间为(404.10±115.87)min,其中观察产程及宫缩耗费时间最长。顺产分娩服务项目总成本为(1216.61±357.68)元,其中人力成本为(759.92±219.62)元,占主要部分。结论产房顺产护理项目收费标准与实际成本有一定差距,建议顺产护理项目收费适时调整,充分体现助产人员的劳动价值。展开更多
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This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.
文摘since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.
文摘目的基于以资源为基础的相对价值系数(resource based relative value scale,RBRVS),核算产妇顺产分娩的护理成本,为制定合理的产房助产分娩收费标准提供科学依据。方法选取2021年11月-12月在山东省某三甲医院采用顺产方式分娩的126例产妇作为研究对象,借鉴RBRVS对其顺产护理项目的人力成本进行分析,确定人力成本相对价值比率,采用工时测定法对顺产实际操作时间进行测定,应用项目成本阶梯分摊法核算顺产项目实际护理成本。结果顺产护理操作总时间为(404.10±115.87)min,其中观察产程及宫缩耗费时间最长。顺产分娩服务项目总成本为(1216.61±357.68)元,其中人力成本为(759.92±219.62)元,占主要部分。结论产房顺产护理项目收费标准与实际成本有一定差距,建议顺产护理项目收费适时调整,充分体现助产人员的劳动价值。
