Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial syst...Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.展开更多
The circular economy is an advocate of harmony with the Earth＇ s natural resources and environment, mutual interdependence of social and economic development model, it requires economic production systems within and ...The circular economy is an advocate of harmony with the Earth＇ s natural resources and environment, mutual interdependence of social and economic development model, it requires economic production systems within and between different production departments and interconnected way matter and energy exchange and transfer, to achieve maximum utilization of material and energy into the system, resulting in ＂two low and one high＂ approach to development in harmony with the natural environment. And it has become a mainstream trend since the 1990s and social development of the countries in the world One.展开更多
The goal of ecopsychology is to awaken the inherent sense of environmental reciprocity that lies within the ecological unconsciousness. Proclaiming the spirit of ecopsychology, Theodore Roszak argues that psychotherap...The goal of ecopsychology is to awaken the inherent sense of environmental reciprocity that lies within the ecological unconsciousness. Proclaiming the spirit of ecopsychology, Theodore Roszak argues that psychotherapy is an urban movement, but human beings can never heal themselves until they reconnect with nature. Other therapies aim at healing the alienation between person and person, person and family, person and society; ecopsychology intends to heal the more primary alienation between the person and the natural environment. Henri Lefebvre＇s work has revitalized urban studies, geography and planning via concepts like the social production of space. Lefebvre claims that space is not an inert, neutral, and pre-existing given, but rather, an on-going production of spatial relations. According to Lefebvre, space is produced by three types of practice： spatial practices of physical transformation of the environment, practices of representation of space, and everyday practices of representational space. Lefebvre further presents a ＂differential space,＂ named as such for its dialectical resistance to the forces of homogenization present in ＂abstract space.＂ The aim of this paper is to trace the ecological voice from Roszak＇s The Voice of the Earth in Henri Lefebvre＇s ＂differential space.＂ Roszak＇s ecopsychology has formed a differential space, acknowledging that the boundaries of dualism and separations such as mind and body, man and nature should be finally dissolved in terms of ecological sustainability. Within this space, a holistic approach and thinking are created and required to take into account perception of the inextricable relationship between all life and all phenomena.展开更多
The article deals with possible approaches to the development trends in the industrial engineering in manufacturing organizations. The authors emphasize the need for integration of advanced industrial engineering in t...The article deals with possible approaches to the development trends in the industrial engineering in manufacturing organizations. The authors emphasize the need for integration of advanced industrial engineering in the next generation of manufacturing systems, which responds to new trends of production, innovation and advanced technology. This integration represents a sustainable development, so that humanization of work are increased, more effective use of natural and energy resources are achieved and production costs are reduced. Trends in the products manufacturing must meet both industrial engineering as well as production management. The development trends in the industrial engineering in manufacturing organizations must use methods and tools of advanced industrial engineering to achieve competitiveness. The second part of this article deals with specification of these approaches in next generation of production systems.展开更多
The article deals with possible approaches to the management of manufacturing organizations. The authors emphasize the need for integration of lean management with eco-innovation. This integration represents a sustain...The article deals with possible approaches to the management of manufacturing organizations. The authors emphasize the need for integration of lean management with eco-innovation. This integration represents a sustainable development so that environmental impacts are reduced, more effective use of natural resources is achieved and production costs are reduced. Manufacturing organizations based on that approach must use so-called pull production control systems. Pull systems are most often presented in production management system--Kanban. This article also deals with specification of these systems and the development of pull strategies in production management in order to increase efficiency of manufacturing enterprise.展开更多
文摘Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.
文摘The circular economy is an advocate of harmony with the Earth＇ s natural resources and environment, mutual interdependence of social and economic development model, it requires economic production systems within and between different production departments and interconnected way matter and energy exchange and transfer, to achieve maximum utilization of material and energy into the system, resulting in ＂two low and one high＂ approach to development in harmony with the natural environment. And it has become a mainstream trend since the 1990s and social development of the countries in the world One.
文摘The goal of ecopsychology is to awaken the inherent sense of environmental reciprocity that lies within the ecological unconsciousness. Proclaiming the spirit of ecopsychology, Theodore Roszak argues that psychotherapy is an urban movement, but human beings can never heal themselves until they reconnect with nature. Other therapies aim at healing the alienation between person and person, person and family, person and society; ecopsychology intends to heal the more primary alienation between the person and the natural environment. Henri Lefebvre＇s work has revitalized urban studies, geography and planning via concepts like the social production of space. Lefebvre claims that space is not an inert, neutral, and pre-existing given, but rather, an on-going production of spatial relations. According to Lefebvre, space is produced by three types of practice： spatial practices of physical transformation of the environment, practices of representation of space, and everyday practices of representational space. Lefebvre further presents a ＂differential space,＂ named as such for its dialectical resistance to the forces of homogenization present in ＂abstract space.＂ The aim of this paper is to trace the ecological voice from Roszak＇s The Voice of the Earth in Henri Lefebvre＇s ＂differential space.＂ Roszak＇s ecopsychology has formed a differential space, acknowledging that the boundaries of dualism and separations such as mind and body, man and nature should be finally dissolved in terms of ecological sustainability. Within this space, a holistic approach and thinking are created and required to take into account perception of the inextricable relationship between all life and all phenomena.
文摘The article deals with possible approaches to the development trends in the industrial engineering in manufacturing organizations. The authors emphasize the need for integration of advanced industrial engineering in the next generation of manufacturing systems, which responds to new trends of production, innovation and advanced technology. This integration represents a sustainable development, so that humanization of work are increased, more effective use of natural and energy resources are achieved and production costs are reduced. Trends in the products manufacturing must meet both industrial engineering as well as production management. The development trends in the industrial engineering in manufacturing organizations must use methods and tools of advanced industrial engineering to achieve competitiveness. The second part of this article deals with specification of these approaches in next generation of production systems.
文摘The article deals with possible approaches to the management of manufacturing organizations. The authors emphasize the need for integration of lean management with eco-innovation. This integration represents a sustainable development so that environmental impacts are reduced, more effective use of natural resources is achieved and production costs are reduced. Manufacturing organizations based on that approach must use so-called pull production control systems. Pull systems are most often presented in production management system--Kanban. This article also deals with specification of these systems and the development of pull strategies in production management in order to increase efficiency of manufacturing enterprise.
