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浅析“可持续发展原则”
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作者 余会莲 梁建中 《地理教育》 2003年第3期14-14,共1页
一、可持续发展的公平性原则 可持续发展强调"人类需求和愿望的满足是发展的主要目标".可持续发展所追求的公平性原则包括三层意思:一是本代人的公平.可持续发展要满足全体人民的基本需求和给全体人民机会以满足他们较好的生... 一、可持续发展的公平性原则 可持续发展强调"人类需求和愿望的满足是发展的主要目标".可持续发展所追求的公平性原则包括三层意思:一是本代人的公平.可持续发展要满足全体人民的基本需求和给全体人民机会以满足他们较好的生活愿望.当今贫富悬殊、两极分化的世界,不可能实现可持续发展.因此,要给世界以公平分配和公平发展权,就要把消除贫困作为可持续发展进程特别优先的问题来考虑. 展开更多
关键词 “可持续发展原则” 公平性原则 持续原则 共同性原则 人地关系 资源 环境
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The Use of Life Cycle Management Principles in Biosystems Engineering: A Pragmatic Approach to Solving Agri-industrial Sustainability Problems 被引量:1
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作者 Israel S Dunmade 《Journal of Agricultural Science and Technology(A)》 2012年第3期357-362,共6页
LCM (life cycle management) is a systematic approach, mindset and culture that considers economic, social, and environmental factors among other factors in the decision making process throughout various business or ... LCM (life cycle management) is a systematic approach, mindset and culture that considers economic, social, and environmental factors among other factors in the decision making process throughout various business or organizational decisions that affect both inputs and outputs of a product or service life cycle. It is a product, process, or activity management system aimed at minimizing environmental and socio-economic burdens associated with an organization's product or process during its entire life cycle and value chain. LCM's application is gaining wider acceptance both in the corporate and governmental organizations as an approach to reduce ecological footprints and to improve the sustainability of human activities. But where and how can it be used in agricultural engineering applications? This study highlights the potential areas of LCM application in agricultural and allied sectors and how it can be utilized. The study revealed that LCM tools such as design for environment and life cycle analysis can be used to evaluate the environmental impacts of-and to improve the products, equipment, and structures produced by biosystems engineers as well as the processes used to generate them. 展开更多
关键词 Life cycle management biosystems engineering life cycle assessment design for environment social life cycleassessment life cycle costing enabling supply and infrastructure assessment.
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Decision-making Principles and Evaluation Frame of Harmonious Fiscal Policy
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作者 Xiang Hongqiao 《Ecological Economy》 2005年第4期76-79,共4页
Harmonious fiscal policy is the Inner requirement for Constructing Harmonious society and is an important means of realiziug such society. The harmonious fiscal policy should realize the harmony of “two hands”, the ... Harmonious fiscal policy is the Inner requirement for Constructing Harmonious society and is an important means of realiziug such society. The harmonious fiscal policy should realize the harmony of “two hands”, the harmony of values, the unity of short-term and long-term harmony the unity of parts and the whole harmony, the unity of internal and external efficacy harmony. To scientifically evaluate harmony of fiscal policy is the prerequisite to bring harmonious fiscal policy to its full play. 展开更多
关键词 harmonious fiscal policy internal harmony external efficacy harmony decision-making principles evaluation frame
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Management Accounting Problems and Perspectives in the Local Government of Estonia: An Analysis From the Viewpoint of Parsons' Paradigm
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作者 Tarmo Kadak Lea Roostalu 《Journal of Modern Accounting and Auditing》 2013年第1期20-36,共17页
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
关键词 adaptation goal attainment integration and latency (AGIL) paradigm BUDGETING cost accounting Estonia local government performance measurement sustainability reporting values
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