Chinese Anti-Cancer Association as a non-governmental organization undertakes systematic cancer prevention work in China

Cancer has become the first leading cause of death in the world, particularly in low- and middle-income countries. Facing the increasing trend of cancer incidence and mortality, China issued and implemented ＂three-early（early prevention, early diagnosis and early treatment）＂ national cancer prevention plan. As the main body and dependence of social governance, non-governmental organizations（NGOs） take over the role of government in the field of cancer prevention and treatment. American Cancer Society（ACS） made a research on cancer NGOs and civil society in cancer control and found that cancer NGOs in developing countries mobilize civil society to work together and advocate governments in their countries to develop policies to address the growing cancer burden. Union for International Cancer Control（UICC）, Cancer Council Australia（CCA）, and Malaysian cancer NGOs are the representatives of cancer NGOs in promoting cancer control. Selecting Chinese Anti-Cancer Association（CACA） as an example in China, this article is to investigate how NGOs undertake systematic cancer prevention work in China. By conducting real case study, we found that, as a NGO, CACA plays a significant role in intensifying the leading role of government in cancer control, optimizing cancer outcomes, decreasing cancer incidence and mortality rates and improving public health.

Non-governmental organizations'influence on tackling black carbon in the shipping industry

This paper reviews the achievements of some typical non-governmental organizations （NGOs） in reducing black carbon emissions from shipping which enjoy the consultative status offered by the International Maritime Organization. It discusses the roles of the specific NGOs in dealing with black carbon in the Arctic region from the perspective of global governance to gain insights to guide our involvements in the Arctic affairs and shipping in the region by taking the advantages of NGOs＇ influence on the proceedings of international negotiations, our national policy development, the improvement of industrial practices and public perceptions.

Exchanges between CAFIU and Non-Governmental Organizations in Europe

It has always been one of its major tasks for CAFIU to conduct non-governmental exchanges and contacts with European countries since CAFIU was founded more than thirty years ago.As in recent years,the China-Europe comprehensive strategic partnership has continuously deepened with exchanges and cooperation in various areas further

Rethinking Intellectual Capital Accounting Through Professional Sport Organizations

The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.

An exploratory study of the growth of the Accountable Care Organization and its impact on physician groups’ profit: a complex adaptive system approach

The emergence of Accountable Care Organizations(ACOs)in the landscape of the U.S.healthcare system marks a paradigm shift in healthcare operations.The potential impact of ACOs has been a topic of intense debate.Traditional analytical approaches do not lend themselves to examining the complex phenomenon of the emergence and growth of ACOs in the healthcare network.We adopt a complex adaptive system lens to examine the growth of ACOs among physician groups and explore factors that influence this growth.We also discuss the impact of ACOs on the profit of physician groups.An agent-based model was built to simulate physician groups'ACO entrance and exit based on a set of simple rules and their complex interactions with other agents.Based on the simulation results,we derive patterns of ACO expansion and contraction,following four stages of wait-and-see,rollercoaster,fast growth,and stabilizing.Findings suggest that the growth of ACOs is sensitive to the initial state of ACO membership.When the initial size of ACO membership increases,it helps to eliminate the rollercoaster stage.In addition,the growth of the ACO varies depending on the cost–quality tradeoff.When both cost and quality objectives can be met simultaneously,the growth of ACO membership follows wait-and-see and fast growth stages followed by a different stage that we term sticky state.The impact of ACOs on physician groups’cumulative profit varies by the service quality level of the physician group.Physician groups affiliated with insurance companies charging the lowest or the highest level of health insurance premiums are worse off with the ACO option.However,the ACO benefits physician groups affiliated with an insurance company charging a moderate level of premiums.

Development of business capacity and organization of commercial business of farmer based organizations in the northern intervention zone in Ghana: A case study of nine-farmer based organizations

The Agricultural Component of the Millennium Challenge Account Ghana Compact was to alleviate poverty and improve livelihoods of farmers through commercial development of farmer organizations in the intervention zones in Ghana. In Ghana, there were three intervention zones as Southern Horticultural Zone, Afram Basin Zone and Northern Horticultural Zone. Nine Farmer Based Organizations (FBO’s) of 450 farmers consisting of 65.1% males and 34.9% females in the West Mamprusi district of the Northern Horticultural Zone were trained by authors under the Millennium Development Authority (MiDA) Agricultural Project. Farmers of the FBO’s were trained on nine modules on Business Capacity Building and five modules on Organization of Commercial Business over a period of six weeks. Age range of trainee farmers was 30-39 years for males representing 37.54% and 40-49 years for females representing 29.94%. Educational level of trainee farmers was 9.90% males and 1.91% females who completed primary school. Trainee farmers who completed senior high school were 2.73% and 0.64% for males and females, respectively. There were no university graduates among the trainees of the nine farmer groups trained. Among the educated trainee farmers was 81.91% male illiterate and 91.72% illiterate. Trainees’ farm size was 0.4-2.0 hectares representing 57.43% males and 66.45% females. Attendance of male trainees over the period of six weeks was 89.76% and 10.24% absentees, whereas attendance of females over the same period was 88.96% and 11.04% absentees. Nine Action Business Plans were developed for the nine FBO’s to access financial support from the MiDA participating financial institutions in the horticultural zone for the commercial development of farmers’ organizations. This paper presents a case study analysis of Business Capacity Building and Organization of Commercial Business modules provided in the Northern Horticultural Zone to nine Farmer Based Organizations (FBO’s).

General Elements of the ICAO-International Civil Aviation Organization Activities

The International Civil Aviation Organization （ICAO） is a specialized agency of the United Nations. Functionally, it has emerged as the organizational necessity of both the universal complex structure and the importance of its overall activity. It was created on the basis of Article 57 of the United Nations Charter, stipulating that the specialized UN agencies are autonomous international organizations. They enjoy their autonomy on the basis of the contract they were established by, being engaged in activities within the United Nations system. On the territories the organization member states comprise, they enjoy privileges and immunities, having the international legal capacity to carry out their activities in accordance to the Statute. The 1944 Multilateral Convention was to establish both protection and efficient development of international civil aviation. In accordance to that rights and obligations of member states were established. It is of a special importance to emphasize obligation of parties to take their parts in both co-operation and programs aimed at improvement of international transport, navigational equipment, and installations. In the globalized world of today, air traffic is an irreplaceable part of the system of communication. It enables fast and timely business contacts between the people from various continents, as well as transport of goods.

Effectiveness and impact of the crossborder healthcare model as implemented by non-governmental organizations: case study of the malaria control programs by health poverty action on the ChinaMyanmar border

Background:In the Yunnan province of China,18 counties in six prefectures border Myanmar.Due to its particular combination of geographic features,climate conditions,and cultural landscape,the area provides a suitable environment for the spread of insect-borne diseases such as malaria.In five identified Myanmar Special Regions along the China-Myanmar border,economic development is lagging,people live in extreme poverty,and the healthcare system is fragile.Coupled with political and other reasons,this precludes malaria control work to be effectively carried out in Myanmar,resulting in a heavy burden of the disease.Frequent population movements and favorable conditions for malaria transmission on the border fuel difficulties in controlling and eliminating the spread of the disease in the area.Case presentation:To reduce the prevalence of malaria in the China-Myanmar border area and improve healthcare services for local residents in this particular environment,Health Poverty Action(HPA)has provided malaria aid in the area since the beginning of 2006,as a sub-recipient of the China Global Fund Malaria Programs.In this case study,we examined HPA’s activities as part of its malaria control programs in the area,analyzed and summarized the effectiveness and impact of the cross-border healthcare model as implemented by non-governmental organizations,and put forward suggestions for cross-border health aid models and for the prevention of malaria transmission in the Greater Mekong Subregion.Conclusions:HPA had carried out a great quantity of successful malaria control activities in border areas between China and Myanmar,strengthened the partnership and established the collaboration,coordination and cooperation channels among stakeholders.HPA has laid good groundwork and developed its valuable model that could be highlighted and referenced.

Social innovation based on collaboration between government and non-governmental organizations in COVID-19 crisis: evidence from Iran

Background One of the effective ways to attract social collaboration to provide effective,prompt,and coordinated interventions in emergencies is through social innovation.The present study seeks to identify the factors affecting the implementation of the social innovation plan based on the collaboration between government and non-governmental organizations(NGOs)for saving people’s lives in crises.The initial idea of this research was obtained from the best practice“Every Home Is a Health Base”which was implemented in Iran.Methods The Grounded Theory strategy has been used in this study.The statistical population of the study is health experts from the Ministry of Health and Medical Education of Iran.The study time span is during the first half of 2020.Exploratory analysis was used to identify the factors of social innovation.By selecting and reviewing 68 research in-depth,the initial framework was prepared.Then,through a semi-structured interview with experts,the framework was adapted and reviewed.Based on the analysis of the collected data,39 open codes were extracted and the factors affecting the implementation of the social innovation were identified.Results The eight axis codes as the factors affecting the implementation of the social innovation plan based on the collaboration between government and NGOs are as follows:Paying attention to the components of the NGOs collaboration effectiveness,investment to attract NGOs collaboration,the ability to manage the implementation,the ability of networking,the ability of policymaking,providing the necessary cultural and educational infrastructure;Existence of capable legal organizations to solve the executive problems of the plan and facilitate coordination,and controlling,containing and reducing the effects of the crisis,as consequences.Conclusions Lessons learned from the COVID-19 pandemic have shown the world that the current governmental and social structures are not efficient enough to respond quickly to the emergence of global challenges.Social innovation is a solution to this problem.The findings of this study also confirm this and identify the factors affecting the implementation of the social innovation plan based on collaboration between governments and NGOs in crises.The results of this research give governments and policymakers an efficient solution by involving NGOs,especially in times of widespread crises.Also,they can be used in planning for social development.

Application of Management Accounting in Company Sustainability

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.

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

董事高管责任保险与会计信息质量——基于党组织参与治理的替代或互补效应

以国务院在2020年10月出台的《关于进一步提高上市公司质量的意见》政策为研究契机,选取我国2010—2021年A股上市公司为样本,采用双向固定效应模型,在研究董事高管责任保险对会计信息质量治理作用的基础上,研究党组织参与公司治理是替代还是互补董事高管责任保险发挥这一治理效应,以及剖析其传导效应和企业异质性效应。研究结果表明:董事高管责任保险对企业会计信息质量有治理效应,且“双向进入”式党组织参与治理会提升董事高管责任保险对会计信息质量的治理效应,即存在互补效应;而“交叉任职”式党组织参与治理抑制董事高管责任保险对会计信息质量的治理效应,即替代效应。进一步分析研究表明:董事高管责任保险会通过促进企业创新和提高内部控制质量对会计信息质量发挥治理效应,并在媒体关注度或盈利能力越高的企业中这种治理效应更好。上述研究结果不仅从新视角拓展会计信息质量影响因素的研究,而且丰富董事高管责任保险和党组织参与公司治理的单独及联合治理效果,并为政府、企业等相关利益者在实践中发掘董事高管责任保险的积极作用和提高会计信息质量提供了有益的实践启示。

组织内部的资源配置行为识别研究——来自会计师事务所的经验证据

探究在资源约束条件下如何合理配置资源以实现组织目标是打开组织内部治理与经营黑箱的关键环节之一。以会计师事务所这一知识密集型组织为切入,实证研究发现:首先,会计师事务所的审计投入与会计师事务所客户组合中的大客户显著负相关、与小客户显著正相关,说明会计师事务所会根据客户在其客户组合内的相对重要性而差异化地配置审计资源。其次,区分会计师事务所规模、客户组合大小发现,在非“四大”、客户组合规模大的会计师事务所中效应更强。最后,区分客户的产权性质、公司治理水平发现,在国有控股、公司治理弱的客户中效应更弱。