面对人口老龄化的严峻挑战,我国亟待建立科学的发展框架为老年宜居环境的建设提供科学依据与行动方向。部分较早进入老龄化社会的发达国家的研究历程与成果积累具有重要参考价值。本文基于Web of Science核心合集数据库,利用Citespace...面对人口老龄化的严峻挑战,我国亟待建立科学的发展框架为老年宜居环境的建设提供科学依据与行动方向。部分较早进入老龄化社会的发达国家的研究历程与成果积累具有重要参考价值。本文基于Web of Science核心合集数据库,利用Citespace文献分析工具对21世纪以来430篇相关文献进行了研究分布、研究历程和研究要点的分析与综述。分析结果表明,"健康"不仅是贯穿四个研究阶段的核心议题,也是多学科交叉的焦点领域。围绕着健康主题开展的科学研究主要着眼于物质空间环境和社会环境两大领域。相关研究的发展脉络具有从关注个体健康转向群体福祉,从强调老年人对环境的适应性到提高环境的包容性,从学科分离走向综合交叉的演变趋势。研究还发现,世界卫生组织及其提出的《全球老年友好城市建设指南》对全球老年宜居环境的研究具有重要影响,值得高度关注。展开更多
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
文摘面对人口老龄化的严峻挑战,我国亟待建立科学的发展框架为老年宜居环境的建设提供科学依据与行动方向。部分较早进入老龄化社会的发达国家的研究历程与成果积累具有重要参考价值。本文基于Web of Science核心合集数据库,利用Citespace文献分析工具对21世纪以来430篇相关文献进行了研究分布、研究历程和研究要点的分析与综述。分析结果表明,"健康"不仅是贯穿四个研究阶段的核心议题,也是多学科交叉的焦点领域。围绕着健康主题开展的科学研究主要着眼于物质空间环境和社会环境两大领域。相关研究的发展脉络具有从关注个体健康转向群体福祉,从强调老年人对环境的适应性到提高环境的包容性,从学科分离走向综合交叉的演变趋势。研究还发现,世界卫生组织及其提出的《全球老年友好城市建设指南》对全球老年宜居环境的研究具有重要影响,值得高度关注。
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.
