Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards （IFRSs） but continue to adhere to their own accou...Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards （IFRSs） but continue to adhere to their own accounting laws or standards, including Libya and some surrounding countries. This paper examines the arguments surrounding the appropriateness of accounting harmonization and the obstacles to achieve it and seeks to apply these arguments in the case of Libya. The conclusion is that although harmonization with IFRSs is not precluded by any cultural considerations, historical factors and accounting education deficiencies may make the adoption of IFRSs more difficult, while the absence of an active stock market may make it less desirable.展开更多
Taking rural sports development model in Xvchang as the research object, the article has given an investigation on status of rural sports development in Xvchang with the literature material method, interviewing method...Taking rural sports development model in Xvchang as the research object, the article has given an investigation on status of rural sports development in Xvchang with the literature material method, interviewing method, questionnaire survey, and analyzed the influential factors to offer the development pattern, which also provides reference for the rapid development of new rural sports and the relevant departments to formulate corresponding policies.展开更多
Social media users attracted the attention of scholars at home and abroad.This paper conducted a detailed literature review and prposed an analytical framework to define and conceptualize social media users on the ＂A...Social media users attracted the attention of scholars at home and abroad.This paper conducted a detailed literature review and prposed an analytical framework to define and conceptualize social media users on the ＂Actual Man＂ theory of Marxism.Furthermore, the paper generalizes three research levels, including the individual level,the gruop level and the materialism level.This study can improve understanding of the users＇ behavior in the social media virtue world as well as provide references for advanced researehe~展开更多
This paper considers the integrated concept of personal communication freedom which did not appear earlier in the scientific literature as independent object of research. The author puts forward some hypotheses concer...This paper considers the integrated concept of personal communication freedom which did not appear earlier in the scientific literature as independent object of research. The author puts forward some hypotheses concerning the maintenance and the humanistic importance of communication freedom. The special attention is given to a category of the person which unites in it so-called writers, readers and all other people who have been not included in process of a mass communication. As a result of the theoretical analysis, he offers the program of complex research of this phenomenon and construction of model of mass communications which should be based on an ideal of personal freedom and should reflect national-cultural features of the social environment. In particular, it is a question of national-cultural model of media in Russia.展开更多
Based on the web of Science database, such as the countries, research institutes, core authors, key journals and the distribution of research fields, the number of corporate social responsibility（CSR）, articles publ...Based on the web of Science database, such as the countries, research institutes, core authors, key journals and the distribution of research fields, the number of corporate social responsibility（CSR）, articles published during 20 years （1994 to 2013 ） in the world were analyzed by bibliometric method. The total of 1,544 articles and their top 20 countries, research institutes, core authors, key journals and research fields for the literature types, the number of annual articles was retrieved globally. Analyses of status and trends of CSR researches in the world based on bibliometrics were performed for providing information to CSR researchers and decision makers.展开更多
The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the contemporary scenario. Thus, company welfare is represented as internal sociability; environmental prot...The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the contemporary scenario. Thus, company welfare is represented as internal sociability; environmental protection or innovation can be interpreted as external sociability, representing the uses of resources that a company does not incur costs, but demonstrates its health and social responsibility. Following a theoretical approach, the paper proposes as result a conceptual study introducing an updated literature analysis on the topic proposed of the integrated welfare systems and disclosure trying to point out emerging issues through a case study. Moreover, the research methodology is based on a qualitative approach and secondary sources in order to propose not only to scientific community a literature analysis. In this way, the implications of the research can be directed to academic communities and policy makers. The research question is the following： Which are emerging issues on the integrated welfare and its disclosure？展开更多
文摘Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards （IFRSs） but continue to adhere to their own accounting laws or standards, including Libya and some surrounding countries. This paper examines the arguments surrounding the appropriateness of accounting harmonization and the obstacles to achieve it and seeks to apply these arguments in the case of Libya. The conclusion is that although harmonization with IFRSs is not precluded by any cultural considerations, historical factors and accounting education deficiencies may make the adoption of IFRSs more difficult, while the absence of an active stock market may make it less desirable.
文摘Taking rural sports development model in Xvchang as the research object, the article has given an investigation on status of rural sports development in Xvchang with the literature material method, interviewing method, questionnaire survey, and analyzed the influential factors to offer the development pattern, which also provides reference for the rapid development of new rural sports and the relevant departments to formulate corresponding policies.
文摘Social media users attracted the attention of scholars at home and abroad.This paper conducted a detailed literature review and prposed an analytical framework to define and conceptualize social media users on the ＂Actual Man＂ theory of Marxism.Furthermore, the paper generalizes three research levels, including the individual level,the gruop level and the materialism level.This study can improve understanding of the users＇ behavior in the social media virtue world as well as provide references for advanced researehe~
文摘This paper considers the integrated concept of personal communication freedom which did not appear earlier in the scientific literature as independent object of research. The author puts forward some hypotheses concerning the maintenance and the humanistic importance of communication freedom. The special attention is given to a category of the person which unites in it so-called writers, readers and all other people who have been not included in process of a mass communication. As a result of the theoretical analysis, he offers the program of complex research of this phenomenon and construction of model of mass communications which should be based on an ideal of personal freedom and should reflect national-cultural features of the social environment. In particular, it is a question of national-cultural model of media in Russia.
基金the National Natural Science Foundation of China （NSFC-AF 31361130342）.
文摘Based on the web of Science database, such as the countries, research institutes, core authors, key journals and the distribution of research fields, the number of corporate social responsibility（CSR）, articles published during 20 years （1994 to 2013 ） in the world were analyzed by bibliometric method. The total of 1,544 articles and their top 20 countries, research institutes, core authors, key journals and research fields for the literature types, the number of annual articles was retrieved globally. Analyses of status and trends of CSR researches in the world based on bibliometrics were performed for providing information to CSR researchers and decision makers.
文摘The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the contemporary scenario. Thus, company welfare is represented as internal sociability; environmental protection or innovation can be interpreted as external sociability, representing the uses of resources that a company does not incur costs, but demonstrates its health and social responsibility. Following a theoretical approach, the paper proposes as result a conceptual study introducing an updated literature analysis on the topic proposed of the integrated welfare systems and disclosure trying to point out emerging issues through a case study. Moreover, the research methodology is based on a qualitative approach and secondary sources in order to propose not only to scientific community a literature analysis. In this way, the implications of the research can be directed to academic communities and policy makers. The research question is the following： Which are emerging issues on the integrated welfare and its disclosure？
