The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of ...The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.展开更多
To promote sustainability, it has become increasingly vital to properly account material and energy flows in industrial production processes. Therefore, a generic process-level input-output （IO） model was developed ...To promote sustainability, it has become increasingly vital to properly account material and energy flows in industrial production processes. Therefore, a generic process-level input-output （IO） model was developed to provide an integrated energy （material） accounting and analysis approach for industrial production processes. By extending the existing processlevel IO models, the production, usage, export and loss of by-products were explicitly considered in the proposed IO model. Moreover, the by-products allocation procedures were incorporated into the proposed IO model to reflect individual contributions of products to energy consumption. Finally, the proposed model enabled calculating embodied energy of main products and total energy consumption under hierarchical accounting scope. Plant managers, energy management consultants, governmental officials and academic researchers could use this input-output model to account material and energy flows, thus calculating energy consumption indicators of a production process with their specific system boundary requirements. The accounting results could be further used for energy labeling, identifying bottlenecks of production activities, evaluating industrial symbiosis effects, improving materials and energy utilization efficiency, etc. The model could also be used as a planning tool to determine the effect that a particular change of technology and supply chains may have on the industrial production processes. The proposed model was tested and applied in a real integrated steel mill, which also provided the reference results for related researches. At last, some concepts, computational issues and limi- tations of the proposed model were discussed.展开更多
文摘The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.
文摘To promote sustainability, it has become increasingly vital to properly account material and energy flows in industrial production processes. Therefore, a generic process-level input-output （IO） model was developed to provide an integrated energy （material） accounting and analysis approach for industrial production processes. By extending the existing processlevel IO models, the production, usage, export and loss of by-products were explicitly considered in the proposed IO model. Moreover, the by-products allocation procedures were incorporated into the proposed IO model to reflect individual contributions of products to energy consumption. Finally, the proposed model enabled calculating embodied energy of main products and total energy consumption under hierarchical accounting scope. Plant managers, energy management consultants, governmental officials and academic researchers could use this input-output model to account material and energy flows, thus calculating energy consumption indicators of a production process with their specific system boundary requirements. The accounting results could be further used for energy labeling, identifying bottlenecks of production activities, evaluating industrial symbiosis effects, improving materials and energy utilization efficiency, etc. The model could also be used as a planning tool to determine the effect that a particular change of technology and supply chains may have on the industrial production processes. The proposed model was tested and applied in a real integrated steel mill, which also provided the reference results for related researches. At last, some concepts, computational issues and limi- tations of the proposed model were discussed.
