From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Research on Innovative Ways of Integrating Aesthetic Education with Ideological and Political Education in the New Era

Aesthetic education and ideological and political education undertake the educational responsibilities of educating people with beauty and cultivating people with morals,respectively.The innovation of aesthetic education and the reform of ideological and political education have common educational goals and target students.Integrating aesthetic education with ideological and political education can promote the overall healthy development of students,which has both historical and practical significance.In this paper,the importance and characteristics of integrating aesthetic education with ideological and political education in colleges and universities are analyzed from multiple dimensions,and four feasible ways of integrating aesthetic education with ideological and political education are proposed.The latter draws on extracurricular activities,emotional touch,a pleasant aesthetic atmosphere,and educational synergy to improve students’aesthetic literacy and cultivate correct ideological and political concepts among students.A survey of 1,047 students showed that the understanding and acceptance of ideological and political education were strengthened and improved after implementing these innovative integration ways.Taken together,the exploration and practice of these integration ways contribute to expanding the effect of ideological and political education in the new era and constitute important parts of the reform of college and university education in the new journey.

Spatial Governance of Multi-Plan Integration in the County Area:A Case Study of Sihui City

This study discussed the contradiction and reform experience of multi-plan integration in Sihui from the perspective of spatial governance.The research found:in terms of contradictions,the right and responsibility of management departments in the county area of Sihui were crosscutting,the township governance responsibilities needed urgent improvement,the urban-rural governance problems were different,the spatial governance elements were not unified,and the contradiction in the implementation mechanism was the implementation of projects.Through the multi-plan integration reform,Sihui reconstructed the right and responsibility relationship of the spatial governance departments,unified the elements of spatial governance,and refactored the implementation mechanism by reconstructing the transmission mechanism of the spatial planning system and the project approval mechanism and establishing the dynamic evaluation and adjustment mechanism.

Looking for a Chinese solution to global problems:The situation and countermeasures of marine plastic waste and microplastics pollution governance system in China

As one of the top ten environmental problems to be solved in the world,marine plastic waste and microplastic pollution seriously affect the health of marine ecosystems and the sustainable development of Marine economies.It is necessary to promote the establishment of a scientific and systematic Marine plastic waste and microplastic pollution control system and take strong measures to fundamentally curb and reverse the trend of marine pollution intensification in China.This paper first explains the practical significance of marine plastic waste and microplastic pollution control from three aspects:the sustainable development of the blue economy,the structural upgrading of the pan-plastic industry,and the improvement of public health awareness.Secondly,the particularity of marine plastic waste and microplastic pollution control system is summarized from three aspects of formation mechanism,migration path and damage performance.Then,it identifies domestic and international governance strategies and action plans from the perspectives of mechanism,subject,object,and measures,summarizes existing problems in the existing marine plastic waste and microplastic pollution control system,and gives directions for future improvement.Finally,some countermeasures and suggestions are put forward to accelerate the construction of China’s marine plastic waste and microplastic pollution control system,including the formation of a cross sectoral integrated land and sea control system,a full life cycle waste management process,a multi-participation model for marine ecological and environmental governance,and a global marine pollution prevention and control system.

Integrated Climate Change Risk Governance in China under the Background of Global Climate Governance

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.

Choice between Ways of Talent Training in Marine Cultural Industry--Based on Collaborative Innovation of Governments, Enterprises, Colleges, Scientific Institutions and Users

Based on the present situation of talent training in marine cultural industry,the collaborative innovation mode of governments,enterprises,colleges,scientific institutions and users was used to study the ways of talent training in marine cultural industry.

Validating Governance Performance Indicators for Integrated Coastal and Ocean Management in the Southeast Region of Cuba

The importance of evaluating the success of policies developed to effectively manage coastal and marine resource use is well documented. However, few frameworks exist that allow for a comparative examination of existing policy instruments, as opposed to specific initiatives, which assess governance performance aimed at addressing issues arising in the coastal zone. This paper describes the process and findings for evaluating the feasibility of a modified Coastal Sustainability Standard (CoSS) framework that seeks to measure the effectiveness of individual planning instruments within overlapping spatial boundaries in the landward and marine areas in the southeast region of Cuba. Through workshops conducted in Santiago de Cuba and Guamá municipalities with key representatives involved in coastal management and planning, the utility of the framework was assessed using the main instruments of territorial planning in Cuba, namely integrated river basin management, territorial planning in coastal municipalities and marine and coastal management. While, the findings suggest that the modified CoSS framework can be used to assess the effectiveness of these planning instruments in the region, and workshop participants also suggested improvements to better match its use to the characteristics of the study region.

The Importance of Skill Integration

In this paper, the reasons for integrating skills will be firstly presented, and then ways and examples of skill integration will be separately discussed.

The Dos and Don’ts of the African Continental Free Trade Agreement Pose the Ghana’s Maritime Industry Vis-A-Vis Its National Industrialization Drive

The direct and indirect immensely contributions of free trade blocs/single market integration to the steadilygrowth of developed emergence and least developed economies are unmeasurable. The increasing insatiable demand and approval of the free trade model by almost all of the six continents to enhance their economic development has proved that its benefits have indeed outweighed the challenges. Therefore, this research just like the other internationally recognised literatures on this market system, intends to analysis the impacts of the important/dos, don’ts, opportunities, prospects and other important factors of the recent AU member States unanimously endorsement of AfFCTA’s implementation, will have on Ghana’s maritime industry. The possible quantitative findings in this study do uphold its immensely potential benefits impact on the African and Ghana’s maritime industry development and at the same time, indicate an irresistible gap pertaining to the downward progress of its implementation within the sector. These findings have apparently revealed that loss of revenue from scrapping off customs tariffs carries the highest percentage of all the challenges facing AfCFTA’s implementation and recommend that there must be an effective investment-oriented measures-FDI in harnessing the opportunities and prospects embedded in AfCFTA so as to accelerate Ghana’s maritime industry development in its implementation process.

Current status and future development of Chinese Government Public Information Online

Since its launch last year, the Chinese Government Public Information Online(CGPIO) platform's basic construction has developed rapidly. This paper describes the technology and service status of the platform, analyzes its problems, and details the future development of the alliance platform in the future.

On the Phenomenon of Information Silo in the E- government Construction in China

In the past decade,the e-government affairs keep developing,which prom otes the reform of governmental affairs and the enhancement of administrative efficiency.However,the phenomenon of inform ation silo has bad influence upon the governm ental information resources sharing and the efficiency of the e-government affairs,hindering inform ation connectivity,so that the government management cannot meet the need of society,nor can the e-governm ent develop in the long run.This paper attempts to analyze the embodiment and causes of the phenomenon of information silo,putting forward measures of solving the problem of inform ation silo.

司法裁判如何实现社会治理

司法裁判的微观修复功能源自司法权的本质,宏观社会功能来自案件传播中的观念磨合与共识形成,司法裁判与社会治理在法理上是相融共通的,也会推进公平正义、稳定秩序、公共理性与个体尊严等社会治理价值目标的实现。司法裁判参与社会治理的方式包括:推动公共政策的形成;规范行政权力的运行;促进法律适用的统一;形塑公众观念和行为。司法裁判发挥社会治理作用需要一定的条件,亦存在被滥用的风险,为了防范这些问题,需要坚持司法的职能定位和基本逻辑,强化裁判文书的释法说理能力,注重司法与民意之间的良性互动,拓展和优化司法裁判的共知共享途径。

ChatGPT应用中的科研诚信风险及其伦理治理

作为具有高度人工智能特点的新成果,ChatGPT自面世以来就受到广泛关注。其强大的信息整合能力、生成性的自主学习能力、良好的人机交互能力在为科学研究提供有力辅助的同时,也产生了科研诚信的隐忧。ChatGPT在辅助科研中存在的诚信风险主要包括:信息失真的风险、剽窃侵权的风险、科研失德的风险。要规避这些风险,就必须对ChatGPT的应用进行伦理治理。ChatGPT使用应当遵守公开知情原则、公平正义原则、共同责任原则。唯有强化研究者的道德自觉,建立ChatGPT伦理审查机制,构建ChatGPT科研诚信伦理控制体系,才能确保ChatGPT在科研辅助中满足科研诚信要求、具备道德正当性。

深化职业教育产教融合的关键是实现跨界组织实体化运作

深化产教融合是职业教育实现高质量发展的核心举措。改革开放以来,我国职业教育产教融合在政策牵引和实践演绎的相互作用下,展现了由松散到紧密、由浅层次到深层次的演变历程。但长期以来,产教“融而不合”、校企“跨而不实”的现实困境始终难以破题。伴随市域产教联合体、行业产教融合共同体等新型产教跨界组织的产生与发展,以制度突破为基本前提,推进跨界组织的实体化运作成为深化职业教育产教融合的关键。而实现这一点,需要跨界组织具有符合实际的组织结构、发挥实效的主导权力、约束有力的职责分工、稳定的利益共享机制、有效的激励保障政策,也需要多方主体协同有效的共建共治。

科教融汇赋能新质生产力:内在逻辑、现实困境和实践路径——基于高等职业教育的视角

在新质生产力背景下,科教融汇成为推动社会经济发展和提高劳动者竞争力的重要途径。通过对科教融汇的历史进程、新质生产力的特征分析,从理论逻辑、社会逻辑和技术逻辑三个层面阐述了科教融汇赋能新质生产力的内在逻辑。科教融汇本质上是通过合理的科教资源配置,不断提高创新人才培养质量,但面临治理环境缺乏支撑、科教赋能建设不足、创新融合深度缺乏等现实困境。因此,可从实践出发,从以下方面探索科教融汇赋能新质生产力的实践路径:统筹谋划顶层设计,形塑科教文化生态;多元主体积极参与,完善政策支持体系;增强人才培养供需耦合,提供高素质劳动者队伍;完善科研创新平台建设,创新数字技术运用场景。

“三治融合”视域下乡村“积分制”治理运行机制研究——基于四川省Y村的个案研究

“三治融合”是宏观层面对乡村治理的政策指引,乡村“积分制”治理正是“三治融合”理念的应用。文章以“三治融合”理念为视角,基于治理组织、治理工具、治理目标三个维度构成的治理逻辑,分析论证“三治融合”理念和乡村“积分制”治理运作机理的同一性;依据治理逻辑和运作机理,构建由起始动力机制、协调助力机制和激励保障机制形成的乡村“积分制”治理实践运行机制;通过把握乡村“积分制”治理实践运行机制,提出从构建多元治理主体协同参与的共建共治格局、运用制度和技术工具、建立因地制宜的积分评价考核机制和激励政策等方面优化完善乡村“积分制”治理,以期推动乡村治理方式的创新化发展。

数字孪生城市的治理变革与路径优化

数字孪生城市作为现阶段探索智慧城市治理的新型模式,其本质是利用智能技术在虚拟空间中对现实的物理城市进行精准复刻,借助克隆的孪生城市进行模拟、预测和干预城市的运营和治理,其主要优势在于造就了一种系统智能化和干预智能化相结合的全过程智能,形成了“全景映射”“极致可视”“虚实融合”“即时交互”的智能治理结构。数字孪生城市的快速发展在催生新一轮城市治理革命的同时,也面临着数字技术发展困境、虚拟现实融合困境与现实治理协调困境等诸多挑战。因此,必须强调数字孪生城市的底层逻辑是对城市属人性本质的不断深化,只有让技术手段和人文关怀共同进步、相得益彰,才能让城市的发展不断满足人民群众日益增长的美好生活需求,将城市治理体系现代化成果真正转化为不断改善的生活品质。

湖北省流域综合治理和统筹发展规划探讨

省级流域综合治理和统筹发展规划是统筹发展与安全的综合性规划、寻求多目标平衡的系统性规划、引导全域有序布局的空间性规划。梳理省级流域综合治理和统筹发展规划的内涵及作用,结合湖北省流域综合治理和统筹发展规划编制实践,提出根据省情特点和承担的国家安全与发展责任,以流域综合治理为基础,严守水安全、水环境安全、粮食安全、生态安全4类安全底线;以“四化同步”发展为路径,推动高质量发展;强化交通区位、科教资源等比较优势,完善要素支撑体系;绘制规划“一张蓝图”,实现空间有序布局;建立“两张清单”,实现规划有效考核等。以综合性规划为引领,探索加强省级规划统筹的方法,为提高省域治理体系和治理能力现代化提供经验借鉴。