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
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
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
文摘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.
文摘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.
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.
