Suffering from fragile environment, poor accessibility and infrastructure, as well as social,political and economic marginality, the interprovincial mountain geographical entities are difficult areas for the regional ...Suffering from fragile environment, poor accessibility and infrastructure, as well as social,political and economic marginality, the interprovincial mountain geographical entities are difficult areas for the regional governance in China.By analyzing the spatial patterns and the influencing factors of the interprovincial mountain geographical names(IMGNs), the goal of this research is to clarify the geographical features of IMGNs and offer alternatives for the management of interprovincial mountain regions in China. The spatial visualization,the analysis of spatial agglomeration and the influencing factors of IMGNs were all implemented under a geographical information system. Results showed that there were 6869 IMGNs in China according to the database of "China's Second National Survey of Geographical Names(2014-2018)",including 4209 mountain geographical names, 1684 mountain peak geographical names and 976 the other mountain geographical names. Hunan Province had the largest number of names while Shanghai had the smallest number of names. In addition, the spatial variance of the mountain peak names and the mountain names were larger than that of the other mountain geographical names, and the IMGNs showed a significant clustering phenomenon in the southern part of China. The relative elevation and the population had an impact on the distribution of the IMGNs. The largest number of the names occurred where the relative elevation was between 1000-2000 m and where the population was between 40-50 million. Density of unnamed interprovincial mountain geographical entities declined from west to east in China. The analysis of generic names of different types of IMGNs implied that the naming of IMGNs is inconsistent. Based on these analyses, it is suggested that the government should take the IMGNs as management units, strengthen the naming of unnamed interprovincial mountain geographical entities, standardize the generic names of IMGNs and identify areas of poverty based on the survey of IMGNs.展开更多
Natural resources and the environment,environmental capacity of China has been approaching the red alert,and long-term accumulation of ecological debt needs to be solved. The transformation of economic development mod...Natural resources and the environment,environmental capacity of China has been approaching the red alert,and long-term accumulation of ecological debt needs to be solved. The transformation of economic development mode and green economic development path are inevitable choices. The complexity and the pressureof the ecological environment governance force Changsha-Zhuzhou-Xiangtan region to change the ecological governance method. The " government-market-society" is taken as the overall framework,to build a diversified body of eco-environment collaborative governance platform. Through collaborative governance among governments,government-market collaborative governance and government-society collaborative governance,ecological capital stock is improvedin the quantity and quality,thus contributing to benigndevelopment of regional economy and society.展开更多
Guangxi Beibu Gulf Economic Zone has taken the initiative to explore how to promote public administration of interregional local governments and achieved some success in recent years. However, there are still many pro...Guangxi Beibu Gulf Economic Zone has taken the initiative to explore how to promote public administration of interregional local governments and achieved some success in recent years. However, there are still many problems as follows: the cooperation never goes deep;the cooperative governance is devoid of necessary system guarantee and information exchange and share platform. We analyse the status quo of cooperation in regional intergovernmental public administration as follows: it integrates the hierarchy power of government; it sponsors the forum for strengthening public administration and deepening cooperation in Beibu Gulf Economic Zone; it accelerates regional transportation system building; it sets up public administration institution; it quickens the pace of innovation of management and system in Beibu Gulf Economic Zone. Finally we put forward the path to construction of regional government cooperative governance so as to promote sustainable regional development as follows: construct the composite regional administrative cooperative governance model; construct the regional administrative network organization governance model; construct regional administrative special-project-based intergovernmental cooperative governance model; construct long-term flexible regional administrative cooperative mechanism.展开更多
As an effective environment governance tool,environment governance performance evaluation is an important content and method to promote the modernization of environment governance system and governance ability.The env...As an effective environment governance tool,environment governance performance evaluation is an important content and method to promote the modernization of environment governance system and governance ability.The environmental pollution of the Beijing-Tianjin-Hebei region has typical cross-administrative characteristics.Based on the analysis of the major environmental pollution problems in the Beijing-Tianjin-Hebei region,according to the international environment governance PSR model,a performance evaluation system that applies to the environment governance of Beijing-Tianjin-Hebei region is established.Meanwhile,the principal component analysis method is applied to conduct an empirical analysis of the environmental governance panel data for the 13 major cities in the Beijing-Tianjin-Hebei region from 2014 to 2016.The results show that most of the cities in the Beijing-Tianjin-Hebei region attach great importance to reduction of emission and pollutants,continuously alleviating the stress of environmental governance.However,the overall improvement of the environment governance performance in Beijing-Tianjin-Hebei region has presented a polarization imbalance.There is a clear tendency for subjective biases in the implementation of environment governance and a lack of comprehensive and systematic governance.According to the environment governance performance evaluation result of Beijing-Tianjin-Hebei region,the cross-administrative regional environment governance should improve the environment governance performance evaluation system as soon as possible,strengthen the consistency of the environment governance objectives,and implement comprehensive and systematic governance for the regional environment.展开更多
Because of global climate change,the natural environment is rapidly changing in the Arctic.The large amount of sea ice melting in the Arctic can lead to a great increase in the use of the world’s natural resources.Th...Because of global climate change,the natural environment is rapidly changing in the Arctic.The large amount of sea ice melting in the Arctic can lead to a great increase in the use of the world’s natural resources.This thesis focuses on the exploration and utilization of public waters in the Arctic region based on the economic theory of the Tragedy of the Commons,analyzes the current situation of Arctic governance,and predicts potential problems in the Arctic region,mainly including overfishing and environmental problems caused by coal and natural gas exploitation.Additionally,it makes an in-depth analysis on the current Arctic governance model based on the Arctic Council,and finally proposes some countermeasures and suggestions for Arctic governance.展开更多
This paper presents some considerations about the definition and role of "medium-sized cities" in the processes of urban governance of the Italian regional systems, in line with the objectives of European programmin...This paper presents some considerations about the definition and role of "medium-sized cities" in the processes of urban governance of the Italian regional systems, in line with the objectives of European programming 2007-2013. Beginning from some theoretical considerations, the research objective is to delineate the features of the "new urban geography" of Campania region as it has been formed on the base of the social and economic processes that in the last 30 years have modified the regional urban system in the widest context of Mezzogiorno. To such aim, the paper is articulated in two parts: the first one in which the fundamental passages are re-called in the processes of development of Italian urban areas that have carried to new paradigms object of theoretical approaches still in course of definition, and the second one in which such processes are considered regarding the model of urban development of Campania, on which the research is concentrated. Specifically, the paper presents the case of two "middle cities" in the Campania region: Benevento and Salerno, which play a particularly important role in the design and development of a "regional network of medium-sized cities".展开更多
Reforms in social governance are promoted by changes in social environments.Social governance models cannot be constant,and the rise of every innovative governance model is inseparable from an ever-changing society.Th...Reforms in social governance are promoted by changes in social environments.Social governance models cannot be constant,and the rise of every innovative governance model is inseparable from an ever-changing society.The theoretical connotation of the collaborative innovation model in regional social governance is mainly reflected in its agents,actions,and processes.The fundamental requirements of the collaborative innovation model in regional social governance are de-administration and market-based.The key elements of the collaborative regional social governance model include:delegating power from central authorities,transferring selected social governance affairs,enhancing the development of governance capabilities in social governance agents,diversifying these agents by giving full play to the agency to strengthen the concept of collaborative governance for social governance agents,strengthening the establishment of the governance system,and ensuring the normal progress of the governance processes.The collaborative innovation model in regional social governance should be built in three aspects:a system of institutional norms,an evaluation indicator system,and law-based collaborative governance.展开更多
Climate change in the past one hundred years has brought important influence to the natural ecosystem and social-economic system of the world and China.The impact of future climate change is also long-term and huge,an...Climate change in the past one hundred years has brought important influence to the natural ecosystem and social-economic system of the world and China.The impact of future climate change is also long-term and huge,and many effects are negative or adverse.Therefore,from now on we must take measures adapting to climate change to overcome the adverse effects of climate change on social-economic-ecological system.In this paper,starting from the urgency of integrated climate change risk governance,the risk of natural disasters intensifying caused by climate change is briefly described,and engineering and non engineering measures of the integrated climate change risk governance in China's high risk region are proposed,as well as recommendations on integrated risk governance in the eastern,middle and western China.展开更多
Reasonable development and utilization of spatial resources in the coastal zone not only affects the development quality of the marine economy but also impacts the utilization efficiency of spatial resources,playing a...Reasonable development and utilization of spatial resources in the coastal zone not only affects the development quality of the marine economy but also impacts the utilization efficiency of spatial resources,playing an important role in regional sustainable development.Depending on the natural,economic,and societal characteristics of a region,research topics such as using relevant methods to divide the coastline,proper spatial development of the coast,protecting coastal zones,and achieving higher spatial resource distribution efficiency have recently become hot topics in geographic research.Most of the scholars construct the evaluation index system from the perspective of economic and ecological factors and undertake some exploration of the division methods.However,the selection of indicators for a coastal zone needs a different and more scientific approach.There is a need for emphasizing the overall strategy of land-ocean integration in developing spatial resources in a coastal zone.Taking the coastal zone in Ningbo as an example,this paper develops a new evaluation framework and spatial function regionalization method that is used to divide the coastline and coastal zone.Based on the perspective of overall strategy for the land and ocean,we evaluate the suitability of coastline development.We then propose the spatial function regionalization of the coastal zone.Finally,based on the status quo of spatial development in Ningbo,we divide the coastal zone into ecological space,production space and living space,and propose adjustment directions and control requirements for the different types of spatial layouts.展开更多
This article analyzes the relationship between the United Arab Emirates(UAE)and Indonesia and describes its main drivers in the Regional Governance.The article provides an analysis of the main strategic interests of b...This article analyzes the relationship between the United Arab Emirates(UAE)and Indonesia and describes its main drivers in the Regional Governance.The article provides an analysis of the main strategic interests of both Indonesia and the UAE considering four-overarching global and regional interests.It discusses reasons why this relationship will likely grow in the future,namely due to common interests in investment in Indonesia’s infrastructure,promoting moderate Islam and providing more ways to balance regional relations between the US,India and China.The article concludes with a synopsis of the key drivers of the UAE-Indonesian relationship and the role the Indian Ocean plays in enabling it.展开更多
Beijing, Tianjin and Hebei each contributed to the comprehensive governance of bulk coal to treat bulk coal pollution in a mutually beneficial way in 2017. The cooperative game theory is used in this paper to study th...Beijing, Tianjin and Hebei each contributed to the comprehensive governance of bulk coal to treat bulk coal pollution in a mutually beneficial way in 2017. The cooperative game theory is used in this paper to study the environmental benefits and cost effectiveness brought about by this comprehensive governance strategy, primarily focusing on the issue of how to maximize the environmental benefits by choosing an appropriate strategy since the benefits to Beijing, Tianjin and Hebei are closely related. Therefore, the linear optimization, game theory and Shapley value method in the cooperative game model are used to find the ways to minimize the total governance cost of bulk coal in the three areas. In addition, the issues of how to carry out rational distribution and transfer of governance capital among the three places are explored according to the actual amounts of consumption of bulk coal, the influence of the coal burning on the PM2.5 and the actual cost of coal governance in Beijing, Tianjin and Hebei in 2017. The results show that the governance task in Hebei Province is the most onerous, and requires more investment than the other two cities. Thus, it requires the support from other two cities, with the amount of increased capital required of about 600 million Yuan. At the same time, the cost saved after optimization in Tianjin is calculated to be the largest, which thus can be adjusted appropriately and allocated to Hebei for the governance of bulk coal. The model constructed in this paper can not only be used to solve the issues related to bulk coal consumption in Beijing, Tianjin and Hebei, but also to carry out the effective distribution of capital, by which a win-win scenario among the three places can be achieved.展开更多
At the meeting of importance on June 12 in Singapore, the leaders of the DPRK and the United States, with great courage and unconventional acts, reversed momentum of the deteriorating security situation on the Korean ...At the meeting of importance on June 12 in Singapore, the leaders of the DPRK and the United States, with great courage and unconventional acts, reversed momentum of the deteriorating security situation on the Korean Peninsula and restarted the process of complete denuclearization. Currently, all parties concerned should seize the good opportunity brought about by the improvement of DPRK-U.S. relations and steadily strengthen the security governance in Northeast Asia.展开更多
Differences in national accounting standards can make it difficult for users of financial statements,including investors,to correctly assess financial results in each country or compare the business performance from o...Differences in national accounting standards can make it difficult for users of financial statements,including investors,to correctly assess financial results in each country or compare the business performance from one country to another.BRI jurisdictions need to ensure that potential investors have as much information as possible and can make accurate assessments.The best course may be to move to-wards adopting the international accounting standards.The adoption of internation-al standards is considered by the International Accounting Standards Board(IASB)to be a low-cost option for developing countries if they do not have the administrative capacity to develop their own domestic accounting standards.Accounting standards cover the treatment of taxation items,including deferred taxation,in the financial statements.The international accounting standard dealing with income tax is Inter-national Accounting Standards(IAS)12.Using this standard can lead to enhanced tax disclosure,transparency and comparability.In view of the potential impact of the global minimum tax developed under Pillar Two of the OECD proposals,the IASB intends to amend IAS 12 to ensure that tax disclosures in the financial statements re-main comparable.The IASB has proposed a temporary exception to IAS 12 in relation to recognition of deferred tax assets and liabilities relating to Pillar Two taxes.Under the IASB proposals an entity would however be required to disclose information for the current period on Pillar Two legislation enacted in the jurisdictions where it oper-ates.For periods after the global minimum tax comes into effect,an entity would be required to separately disclose the liability to Pillar Two taxes.展开更多
基金supported by the Project of "Atlas of the People's Republic of China (New Century Edition)”funded by Ministry of Science and Technology, China (No. 2013FY112800)
文摘Suffering from fragile environment, poor accessibility and infrastructure, as well as social,political and economic marginality, the interprovincial mountain geographical entities are difficult areas for the regional governance in China.By analyzing the spatial patterns and the influencing factors of the interprovincial mountain geographical names(IMGNs), the goal of this research is to clarify the geographical features of IMGNs and offer alternatives for the management of interprovincial mountain regions in China. The spatial visualization,the analysis of spatial agglomeration and the influencing factors of IMGNs were all implemented under a geographical information system. Results showed that there were 6869 IMGNs in China according to the database of "China's Second National Survey of Geographical Names(2014-2018)",including 4209 mountain geographical names, 1684 mountain peak geographical names and 976 the other mountain geographical names. Hunan Province had the largest number of names while Shanghai had the smallest number of names. In addition, the spatial variance of the mountain peak names and the mountain names were larger than that of the other mountain geographical names, and the IMGNs showed a significant clustering phenomenon in the southern part of China. The relative elevation and the population had an impact on the distribution of the IMGNs. The largest number of the names occurred where the relative elevation was between 1000-2000 m and where the population was between 40-50 million. Density of unnamed interprovincial mountain geographical entities declined from west to east in China. The analysis of generic names of different types of IMGNs implied that the naming of IMGNs is inconsistent. Based on these analyses, it is suggested that the government should take the IMGNs as management units, strengthen the naming of unnamed interprovincial mountain geographical entities, standardize the generic names of IMGNs and identify areas of poverty based on the survey of IMGNs.
基金Supported by Fund Project of Hunan Provincial Social Science Association(XSP18YBC143,16YBX008)
文摘Natural resources and the environment,environmental capacity of China has been approaching the red alert,and long-term accumulation of ecological debt needs to be solved. The transformation of economic development mode and green economic development path are inevitable choices. The complexity and the pressureof the ecological environment governance force Changsha-Zhuzhou-Xiangtan region to change the ecological governance method. The " government-market-society" is taken as the overall framework,to build a diversified body of eco-environment collaborative governance platform. Through collaborative governance among governments,government-market collaborative governance and government-society collaborative governance,ecological capital stock is improvedin the quantity and quality,thus contributing to benigndevelopment of regional economy and society.
基金Supported by Guangxi Department of Education Project (201106LX315)
文摘Guangxi Beibu Gulf Economic Zone has taken the initiative to explore how to promote public administration of interregional local governments and achieved some success in recent years. However, there are still many problems as follows: the cooperation never goes deep;the cooperative governance is devoid of necessary system guarantee and information exchange and share platform. We analyse the status quo of cooperation in regional intergovernmental public administration as follows: it integrates the hierarchy power of government; it sponsors the forum for strengthening public administration and deepening cooperation in Beibu Gulf Economic Zone; it accelerates regional transportation system building; it sets up public administration institution; it quickens the pace of innovation of management and system in Beibu Gulf Economic Zone. Finally we put forward the path to construction of regional government cooperative governance so as to promote sustainable regional development as follows: construct the composite regional administrative cooperative governance model; construct the regional administrative network organization governance model; construct regional administrative special-project-based intergovernmental cooperative governance model; construct long-term flexible regional administrative cooperative mechanism.
基金financially supported by Youth Project of National Social Science Fund of China(Grant No.17CZZ021).
文摘As an effective environment governance tool,environment governance performance evaluation is an important content and method to promote the modernization of environment governance system and governance ability.The environmental pollution of the Beijing-Tianjin-Hebei region has typical cross-administrative characteristics.Based on the analysis of the major environmental pollution problems in the Beijing-Tianjin-Hebei region,according to the international environment governance PSR model,a performance evaluation system that applies to the environment governance of Beijing-Tianjin-Hebei region is established.Meanwhile,the principal component analysis method is applied to conduct an empirical analysis of the environmental governance panel data for the 13 major cities in the Beijing-Tianjin-Hebei region from 2014 to 2016.The results show that most of the cities in the Beijing-Tianjin-Hebei region attach great importance to reduction of emission and pollutants,continuously alleviating the stress of environmental governance.However,the overall improvement of the environment governance performance in Beijing-Tianjin-Hebei region has presented a polarization imbalance.There is a clear tendency for subjective biases in the implementation of environment governance and a lack of comprehensive and systematic governance.According to the environment governance performance evaluation result of Beijing-Tianjin-Hebei region,the cross-administrative regional environment governance should improve the environment governance performance evaluation system as soon as possible,strengthen the consistency of the environment governance objectives,and implement comprehensive and systematic governance for the regional environment.
基金supported by the“Fundamental Research Funds for the Central Universities”
文摘Because of global climate change,the natural environment is rapidly changing in the Arctic.The large amount of sea ice melting in the Arctic can lead to a great increase in the use of the world’s natural resources.This thesis focuses on the exploration and utilization of public waters in the Arctic region based on the economic theory of the Tragedy of the Commons,analyzes the current situation of Arctic governance,and predicts potential problems in the Arctic region,mainly including overfishing and environmental problems caused by coal and natural gas exploitation.Additionally,it makes an in-depth analysis on the current Arctic governance model based on the Arctic Council,and finally proposes some countermeasures and suggestions for Arctic governance.
文摘This paper presents some considerations about the definition and role of "medium-sized cities" in the processes of urban governance of the Italian regional systems, in line with the objectives of European programming 2007-2013. Beginning from some theoretical considerations, the research objective is to delineate the features of the "new urban geography" of Campania region as it has been formed on the base of the social and economic processes that in the last 30 years have modified the regional urban system in the widest context of Mezzogiorno. To such aim, the paper is articulated in two parts: the first one in which the fundamental passages are re-called in the processes of development of Italian urban areas that have carried to new paradigms object of theoretical approaches still in course of definition, and the second one in which such processes are considered regarding the model of urban development of Campania, on which the research is concentrated. Specifically, the paper presents the case of two "middle cities" in the Campania region: Benevento and Salerno, which play a particularly important role in the design and development of a "regional network of medium-sized cities".
文摘Reforms in social governance are promoted by changes in social environments.Social governance models cannot be constant,and the rise of every innovative governance model is inseparable from an ever-changing society.The theoretical connotation of the collaborative innovation model in regional social governance is mainly reflected in its agents,actions,and processes.The fundamental requirements of the collaborative innovation model in regional social governance are de-administration and market-based.The key elements of the collaborative regional social governance model include:delegating power from central authorities,transferring selected social governance affairs,enhancing the development of governance capabilities in social governance agents,diversifying these agents by giving full play to the agency to strengthen the concept of collaborative governance for social governance agents,strengthening the establishment of the governance system,and ensuring the normal progress of the governance processes.The collaborative innovation model in regional social governance should be built in three aspects:a system of institutional norms,an evaluation indicator system,and law-based collaborative governance.
基金Supported by the China Post-doctoral Science Foundation(2019T120114,2019M650756)Beijing Social Science Foundation Project(19JDGLA008)
文摘Climate change in the past one hundred years has brought important influence to the natural ecosystem and social-economic system of the world and China.The impact of future climate change is also long-term and huge,and many effects are negative or adverse.Therefore,from now on we must take measures adapting to climate change to overcome the adverse effects of climate change on social-economic-ecological system.In this paper,starting from the urgency of integrated climate change risk governance,the risk of natural disasters intensifying caused by climate change is briefly described,and engineering and non engineering measures of the integrated climate change risk governance in China's high risk region are proposed,as well as recommendations on integrated risk governance in the eastern,middle and western China.
文摘Reasonable development and utilization of spatial resources in the coastal zone not only affects the development quality of the marine economy but also impacts the utilization efficiency of spatial resources,playing an important role in regional sustainable development.Depending on the natural,economic,and societal characteristics of a region,research topics such as using relevant methods to divide the coastline,proper spatial development of the coast,protecting coastal zones,and achieving higher spatial resource distribution efficiency have recently become hot topics in geographic research.Most of the scholars construct the evaluation index system from the perspective of economic and ecological factors and undertake some exploration of the division methods.However,the selection of indicators for a coastal zone needs a different and more scientific approach.There is a need for emphasizing the overall strategy of land-ocean integration in developing spatial resources in a coastal zone.Taking the coastal zone in Ningbo as an example,this paper develops a new evaluation framework and spatial function regionalization method that is used to divide the coastline and coastal zone.Based on the perspective of overall strategy for the land and ocean,we evaluate the suitability of coastline development.We then propose the spatial function regionalization of the coastal zone.Finally,based on the status quo of spatial development in Ningbo,we divide the coastal zone into ecological space,production space and living space,and propose adjustment directions and control requirements for the different types of spatial layouts.
文摘This article analyzes the relationship between the United Arab Emirates(UAE)and Indonesia and describes its main drivers in the Regional Governance.The article provides an analysis of the main strategic interests of both Indonesia and the UAE considering four-overarching global and regional interests.It discusses reasons why this relationship will likely grow in the future,namely due to common interests in investment in Indonesia’s infrastructure,promoting moderate Islam and providing more ways to balance regional relations between the US,India and China.The article concludes with a synopsis of the key drivers of the UAE-Indonesian relationship and the role the Indian Ocean plays in enabling it.
文摘Beijing, Tianjin and Hebei each contributed to the comprehensive governance of bulk coal to treat bulk coal pollution in a mutually beneficial way in 2017. The cooperative game theory is used in this paper to study the environmental benefits and cost effectiveness brought about by this comprehensive governance strategy, primarily focusing on the issue of how to maximize the environmental benefits by choosing an appropriate strategy since the benefits to Beijing, Tianjin and Hebei are closely related. Therefore, the linear optimization, game theory and Shapley value method in the cooperative game model are used to find the ways to minimize the total governance cost of bulk coal in the three areas. In addition, the issues of how to carry out rational distribution and transfer of governance capital among the three places are explored according to the actual amounts of consumption of bulk coal, the influence of the coal burning on the PM2.5 and the actual cost of coal governance in Beijing, Tianjin and Hebei in 2017. The results show that the governance task in Hebei Province is the most onerous, and requires more investment than the other two cities. Thus, it requires the support from other two cities, with the amount of increased capital required of about 600 million Yuan. At the same time, the cost saved after optimization in Tianjin is calculated to be the largest, which thus can be adjusted appropriately and allocated to Hebei for the governance of bulk coal. The model constructed in this paper can not only be used to solve the issues related to bulk coal consumption in Beijing, Tianjin and Hebei, but also to carry out the effective distribution of capital, by which a win-win scenario among the three places can be achieved.
文摘At the meeting of importance on June 12 in Singapore, the leaders of the DPRK and the United States, with great courage and unconventional acts, reversed momentum of the deteriorating security situation on the Korean Peninsula and restarted the process of complete denuclearization. Currently, all parties concerned should seize the good opportunity brought about by the improvement of DPRK-U.S. relations and steadily strengthen the security governance in Northeast Asia.
文摘Differences in national accounting standards can make it difficult for users of financial statements,including investors,to correctly assess financial results in each country or compare the business performance from one country to another.BRI jurisdictions need to ensure that potential investors have as much information as possible and can make accurate assessments.The best course may be to move to-wards adopting the international accounting standards.The adoption of internation-al standards is considered by the International Accounting Standards Board(IASB)to be a low-cost option for developing countries if they do not have the administrative capacity to develop their own domestic accounting standards.Accounting standards cover the treatment of taxation items,including deferred taxation,in the financial statements.The international accounting standard dealing with income tax is Inter-national Accounting Standards(IAS)12.Using this standard can lead to enhanced tax disclosure,transparency and comparability.In view of the potential impact of the global minimum tax developed under Pillar Two of the OECD proposals,the IASB intends to amend IAS 12 to ensure that tax disclosures in the financial statements re-main comparable.The IASB has proposed a temporary exception to IAS 12 in relation to recognition of deferred tax assets and liabilities relating to Pillar Two taxes.Under the IASB proposals an entity would however be required to disclose information for the current period on Pillar Two legislation enacted in the jurisdictions where it oper-ates.For periods after the global minimum tax comes into effect,an entity would be required to separately disclose the liability to Pillar Two taxes.