In this paper, we conduct research on the influence factors of building the China’s adult education system under the openeducation resource perspective. Network education to build the learning society offers the best...In this paper, we conduct research on the influence factors of building the China’s adult education system under the openeducation resource perspective. Network education to build the learning society offers the best models and tools. All kinds of technical training,continuing education and so on all can through the network education. With the progress of the science and technology, at present on the networkis hard to experiment and practice activity will also been largely resolved. Therefore, to make full use of the advantages of network education,we can establish a learning society and construct lifelong education system. This paper starts from this perspective to propose the new idea on thecountermeasures and suggestions that will be benefi cial.展开更多
This paper constructed a carbon emission identity based on five factors： industrial activity, industrial structure, energy inten- sity, energy mix and carbon emission parameter, and analyzed manufacturing carbon emis...This paper constructed a carbon emission identity based on five factors： industrial activity, industrial structure, energy inten- sity, energy mix and carbon emission parameter, and analyzed manufacturing carbon emission trends in Jilin Province at subdivided industrial level through Log-Mean Divisia Index （LMDI） method. Results showed that manufacturing carbon emissions of Jilin Province increased 1.304 ~ 107t by 66% between 2004 and 2010. However, 2012 was a remarkable year in which carbon emissions decreased compared with 2011, the first fall since 2004. Industrial activity was the most important factor for the increase of carbon emissions, while energy intensity had the greatest impact on inhibiting carbon emission growth. Despite the impact of industrial structure on carbon emissions fluctuated, its overall trend inhibited carbon emission growth. Further, influences of industrial structure became gradually stronger and surpassed energy intensity in the period 2009-2010. These results conclude that reducing energy intensity is still the main way for carbon emission reduction in Jilin Province, hut industrial structure can not be ignored and it has great potential. Based on the analyses, the way of manufacturing industrial structure adjustment for Jilin Province is put forward.展开更多
Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines th...Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines the factors influencing level of environmental protection information disclosure. The findings show that the disclosure level has improved, but the overall level is still low and unable to satisfy information users; there is positive correlation between corporate size, industry type, accounting firm's type and corporate environmental dis-closure index. The companies of large scale and heavy pollu-tion and those audited by international "Big 4" and domestic "Big 10" accounting firms have a high level of environmental disclosure, while the profitability and financial leverage has no impact on the disclosure level. Finally some suggestions are put forward to establish environmental information disclosure sys-tem in China.展开更多
Based on the perspective of electricity supplier on the issues of Rural Surplus Labor resettlement, we analyzed China＇s rural electricity supplier development and resettlement of rural surplus labor issues and factor...Based on the perspective of electricity supplier on the issues of Rural Surplus Labor resettlement, we analyzed China＇s rural electricity supplier development and resettlement of rural surplus labor issues and factors, proposed the impact of sluggish development of rural electricity suppliers on their resettlement of the rural surplus labor force, and made the following suggestions： to develop township enterprises, to strengthen the construction of small towns, to settlement surplus labor force on the post, to transfer the surplus labor, to increase farmers＇ income; to eliminate the urban-rural dual structure, to implement loose household registration management system, to increase education level, to improve the quality of farmers, to provide information and improve guidance to change disorderly transfer to the orderly transfer.展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
文摘In this paper, we conduct research on the influence factors of building the China’s adult education system under the openeducation resource perspective. Network education to build the learning society offers the best models and tools. All kinds of technical training,continuing education and so on all can through the network education. With the progress of the science and technology, at present on the networkis hard to experiment and practice activity will also been largely resolved. Therefore, to make full use of the advantages of network education,we can establish a learning society and construct lifelong education system. This paper starts from this perspective to propose the new idea on thecountermeasures and suggestions that will be benefi cial.
基金Under the auspices of National Natural Science Foundation of China(No.41371135)Jilin Province Science and Technology Guide Plan Soft Science Project(No.20120635)
文摘This paper constructed a carbon emission identity based on five factors： industrial activity, industrial structure, energy inten- sity, energy mix and carbon emission parameter, and analyzed manufacturing carbon emission trends in Jilin Province at subdivided industrial level through Log-Mean Divisia Index （LMDI） method. Results showed that manufacturing carbon emissions of Jilin Province increased 1.304 ~ 107t by 66% between 2004 and 2010. However, 2012 was a remarkable year in which carbon emissions decreased compared with 2011, the first fall since 2004. Industrial activity was the most important factor for the increase of carbon emissions, while energy intensity had the greatest impact on inhibiting carbon emission growth. Despite the impact of industrial structure on carbon emissions fluctuated, its overall trend inhibited carbon emission growth. Further, influences of industrial structure became gradually stronger and surpassed energy intensity in the period 2009-2010. These results conclude that reducing energy intensity is still the main way for carbon emission reduction in Jilin Province, hut industrial structure can not be ignored and it has great potential. Based on the analyses, the way of manufacturing industrial structure adjustment for Jilin Province is put forward.
基金Northwestern Polytechnical University and the support of 2006 and 2007 scientific research project of Xi’an international studies university to this item
文摘Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines the factors influencing level of environmental protection information disclosure. The findings show that the disclosure level has improved, but the overall level is still low and unable to satisfy information users; there is positive correlation between corporate size, industry type, accounting firm's type and corporate environmental dis-closure index. The companies of large scale and heavy pollu-tion and those audited by international "Big 4" and domestic "Big 10" accounting firms have a high level of environmental disclosure, while the profitability and financial leverage has no impact on the disclosure level. Finally some suggestions are put forward to establish environmental information disclosure sys-tem in China.
文摘Based on the perspective of electricity supplier on the issues of Rural Surplus Labor resettlement, we analyzed China＇s rural electricity supplier development and resettlement of rural surplus labor issues and factors, proposed the impact of sluggish development of rural electricity suppliers on their resettlement of the rural surplus labor force, and made the following suggestions： to develop township enterprises, to strengthen the construction of small towns, to settlement surplus labor force on the post, to transfer the surplus labor, to increase farmers＇ income; to eliminate the urban-rural dual structure, to implement loose household registration management system, to increase education level, to improve the quality of farmers, to provide information and improve guidance to change disorderly transfer to the orderly transfer.
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
