The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation

IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.

The Role of Certificates and Labels for Cocoa in the Face of Climate Change: A Scientific Review

Climate change threatens cocoa quality, raising concerns regarding sustainable premium cocoa production. Evaluating the effectiveness of certification standards is imperative to address this concern effectively. A multi-stage method was employed for a systematic review of 39 peer-reviewed articles to highlight the impacts of climate change on the biophysical environment of cocoa and its implications for adapting Geographical Indications (GIs). Additionally, a comprehensive review was conducted on climate-relevant standards of certificates in Ecuador, Indonesia, and Ghana. The findings of this study provide practical insights into possible difficulties that cocoa-producing countries may encounter in maintaining the distinctive flavours and quality trademarks of cocoa in the face of changing climate. Moreover, the findings emphasize the need for producer countries to prioritize viable adaptation and product differentiation strategies that meet sustainable marketing standards to protect GIs or place-based intellectual property. Furthermore, the findings indicate certificates require effective multi-level climate change management and environmental-social-governance principles that promote scientifically proven mitigation strategies, such as increasing soil organic carbon, zero deforestation, and reducing emissions while striving to leverage local adaptation policies to reduce location-specific vulnerability. Finally, certificates can accelerate the expansion, intensification, and redistribution of sustainable production for gains that outweigh the inconveniences caused by climate change.

Evaluation of the Impact of Government Policy on the Overuse of Groundwater in the Minqin Basin in China

The existing literature simply concludes that the irrational behaviors of local people and natural factors are the major reasons for overuse of groundwater. Using the OLS and ARIMA (BJ) Statistical Methods and Trend Analyses, this article finds that government policy, as measured by four proxy variables, is a very important factor that strongly influences the overuse of groundwater at the collective level. This means the government is a very important actor in the game of groundwater usage. Although these findings cannot clearly separate government effects from local effects, using a Trend Analysis, they reveal that these significant effects are strictly consistent with variations in government policy. Moreover, they show that government policy effective at the county level strongly impacts the overuse of ground-water by influencing the behavior of the local people and that policy at the operative level impacts four policy domains: population, cultivated land, water assignments and peasant income.

The Governance of China in a Changing World

ABOUT one year ago Chinese President Xi Jinping delivered a speech in which he reflected on the exercise of power in the most populated country that is home to the world’s oldest continuous culture.The speech is the last one of the 92 articles included in his work The Governance of China III.This third volume assembles President Xi’s speeches and texts given between October 18,2017 and January 13,2020 preceding the outbreak of the COVID-19 pandemic.However,the ideas in the book are clearly still valid today.

Enhancing coastal areas governance for sustainable tourism in the context of urbanization and climate change in eastern Thailand

Coastal areas in the eastern sub-region of Thailand,a popular destination in Southeast Asia,are facing rapid tourism-related urbanization and associated consequences of environment and climate change(CC).Thus,this study aims to analyze the relationships between tourism,coastal areas,the environment,and CC in the context of tourism urbanization;and recommend strategies for enhancing the governance of coastal areas.Three popular destinations were selected as study areas,Koh Chang,Koh Mak,and Pattaya.Group discussions,questionnaire surveys,in-terviews,and observation were used for primary data collection together with secondary data.The results show that the development of these destinations has been incompatible with the coastal environment and CC patterns.Rapid urbanization from tourism development is the main driver of environmental changes and makes the areas vulnerable to CC-related risks.While water scarcity and pollution are found the most critical environmental issues of the destinations,coastal areas are negatively affected in terms of increased air and water pollution and resource degradation.They have also been exposed to different CC-related problems while the risks of accumulative impacts of both environment and CC have not been adequately recognized or addressed.Although some measures have provided synergies of improved environment and increased climate resilience,possible conflicts and gaps were also found.Public infrastructure integration and optimization to enhance coastal areas'environment and climate resilience are suggested.

The withdrawal of the U.S. from the Paris Agreement and its impact on global climate change governance

The global community has prepared for the withdrawal of the U.S. from the Paris Agreement since Donald Trump was elected as the president of the U.S. However, Trump's formal declaration of withdrawal still caused worldwide reaction. Trump will use the withdrawal to build his political reputation and to renegotiate the Paris Agreement despite its negative effects on the political credibility, international relationships, and potential long-term economic growth of the U.S. In general, the withdrawal of the U.S. from the Paris Agreement will not change the development of low-carbon technologies and the transformation trend of the global climate governance regime. However, the long-term goals and international cooperation on climate change will be affected by budget cuts in American climate change research and the cancelation of donations from the multilateral environmental fund of the U.S. If the Paris Agreement is renegotiated, the common but differentiated principle of responsibility of the United Nations Framework Convention on Climate Change will be challenged again. Nevertheless, climate change governance remains a main theme of future sustainable development. Instead of national governments, local governments and non-governmental organizations will develop strategies for technical innovation and emphasize pragmatic cooperation, thus expanding their roles in climate change governance. The capacity building on climate change research and public awareness should be enhanced as a long-term objective of global climate change governance.

Cooperation and Divergence between China and the United States in the Governance of Global Climate Change

China and the United States are two key players in global climate governance.What about their relations in the field of climate change and how should we view these relations? An analysis of their relations in global climate governance is of great significance both for global multinational negotiations and their bilateral relations. The two parties have enhanced their cooperation on climate change since 2009 in terms of increasing willingness, broader scale, more diverse mechanisms and higher effectiveness. With the U.N. Paris Climate Conference 2015 approaching, China-US cooperation will inject much momentum into the multilateral process of reaching an ambitious agreement. However, there are also sharp divergences between China and the U.S. regarding principles, rules, and legal means. These divergences might become prominent during the Paris Conference and need to be addressed at the bilateral level.

Multiple Effects and Intrinsic Logic in Reshaping the Paradigm of Government Governance Through Digital Technology

Digital technology is profoundly shaping the Chinese governance paradigm.This study presents a multilayered theoretical model comprising the"tool empowerment layer-organizational change layer-system upgrading layer"to elucidate the impacts and underlying logic of digital technology in reshaping this governance paradigm,showing that it is undergoing spiral advancement and incremental optimization.Central-local relations show a transition from"top-down decentralization"to"unified integration";the intergovernmental structural paradigm shows a transition from"congruent responsibilities"to"integrated collaboration";risk governance shows a transition from"reactive response"to"proactive prevention";interface communication shows a transition from"vague delay"to"agile governance";and finally,resource allocation shows a transition from"unidirectional allocation"to"bidirectional coupling."These transitions underscore three key logics:technological tool empowerment,organizational adaptive learning,and systemic evolution.The integration of digital technology into government governance is not only reshaping state-society relations but also promoting a dynamic,interconnected,and adaptable governance ecosystem,facilitating harmonious progress between the state and society.

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.

ICT in Chile at the Beginning of the Fourth Industrial Revolution

This paper shows the current status of companies in the information and communication technology(ICT)sector in Santiago,Chile.It presents the results of interviews with 13 ICT companies,reviewing structural elements that determine the development of the sector.For this purpose,a qualitative analysis of that interviewed group is carried out to identify their different linkages and work dynamics.This sector has a great capacity for stimulating innovative development throughout the national economy,a key element in the paradigmatic change that the so-called fourth industrial revolution imposes on us.

Do auditors perform governance functions？ A research on the change of performance notice

Whether auditors provide high-quality audit services has been a concern of academics for a long time, but it has not clear answer. In this paper the author studies this problem from the real basis of audit activities, in view of an endless stream of the performance of listed companies notice ＂change＂ phenomenon. The author finds that auditing is the important reasons of listed companies notice ＂change＂, auditor can improve disclosure quality, is the gatekeeper to accounting information. The author also finds that there may be exist collusion of listed company with auditor, SEC should enhance inspection of the implementation of listed companies notice of earnings.

Analysis of the Water Management System in a Mountain Territory, the Case of the Nekor Watershed, Rif, Morocco

Integrated management has become an essential approach for sustainable water resource management. However, if the concept seems relevant, its concrete application at the local scale has yet to be undertaken, with all the difficulties related to the complexity underlying the issue. The Rif is characterized by the multiplication and interdependence of uses, the overlapping responsibilities between public and private actors, the superposition of sectoral regulations, which raises the following question: Is the current management of water resources in the Rif mountains suitable for a future constraining on several aspects: socio-economic and climatic? The general objective of this work is to analyze the current management of water resources scientifically, politically, institutionally and legally, to identify the innovations needed for sustainable management and adaptation to climate change in the Rif Mountains. The systemic approach allowed us to highlight and prioritize the structuring elements of water management in the Nekor basin and their interactions. The crossing of hydrological data with socio-economic data allowed us to have a global and multidisciplinary vision of both uses and water resources, and of all the components of the system’s environment, the interdependencies influence the management system, despite the complexity accentuated by the lack of data. Indeed, it was difficult to identify the influence of each component. The current degradation of resources is only a reflection of a socio-cultural crisis that can only be remedied by a change in mentality, economic development, social equity and more solidarity between the city and rural communities.

China’s Climate Change Response in the Context of Global Change: from Domain Response to Mitigation and Adaptation then to Scientific and Technological Progress

Climate change has become one of the key issues affecting global society and economic development,and it is related to the sustainable development of mankind and the earth’s ecological system.Firstly,this research begins with the important international conferences and agreements on Global Climate Governance,and analyzes the recent progress of the Paris Agreement,the Marrakech climate conference and the major progress of China&US climate cooperation and China’s contribution.Secondly,from the perspective of China’s adaptation and response to climate change,the main progress of climate change in China is reviewed from a multi-level perspective.The main scientific and technological progress and achievements in China’s response to climate change have been tracked.Finally,from the environmental risk areas,the future risks of climate change are predicted from six aspects,to contribute to the scientific and technological support program for climate change governance.

The Belt and Road Initiative and the 2030 Agenda for Sustainable Development:seeking linkages for global environmental governance

Global environmental cooperation serves as an important part in the Chinese ideal of building a Community with a Shared Future for all Human Beings. The report of 19 th CPC National Congress indicates that China is committed to proactive mitigation under the Paris Agreement and further participating in global environmental governance under the 2030 Agenda for Sustainable Development, and both of which are largely integrated to the Belt and Road Initiative(BRI). BRI are also closely linked with South-South environmental and climate cooperation proposed by China from previous UN summits. Based on shared ideas, intersected agendas, and compatible governance approaches, BRI and the 2030 Agenda for Sustainable Development grow increasingly relevant and they might form synergies based on increasingly interactive relations. In sum,seeking and intensifying the linkages between BRI and 2030 sustainable development goals(SDGs) could address global environmental governance deficits and enhance cooperation among nations.

Pathways for Elevating China’s Opening-up under the New Development Paradigm

Due to the superimposed impacts of new industrial revolution,the changing trade policy and the COVID-19 pandemic,the world has seen setbacks in globalization,contractions in the global value chain(GVC),and the risk of a fragmented global system.The once-in-a-century changes in our world today highlight the need for China to explore a new development paradigm based on new concepts.In the new era,China must not only come to terms with a backlash against globalization and challenges from the reshaping of international rules,but also breathe life into the“dual circulations,”i.e.domestic and international economic circulations.China must open up wider to the outside world to keep abreast with changes in today’s global governance system.In the complex and volatile international environment,we should explore new areas of development spearheaded by institutional opening up,create new gateways and platforms for opening up and cooperation for mutual benefit,contribute to new global governance and security systems,and promote synergy between domestic and international circulations.In building a great modern socialist country,China must open up wider and be more inclusive to the outside world.

Addressing the trade-climate change-energy nexus: China's explorations in a global governance landscape

We have arrived at a critical juncture when it comes to understanding the numerous ways in which trade interacts with climate change and energy(trade-climate-energy nexus).Trade remains crucial for the sustainable development of the world's greatest trading nation:China.After clarifying the linkages within the trade,climate change and energy nexus,this article delves into China's specific needs and interests related to trade,climate change and energy.Then it explores the ways in which trade can contribute to China's needs,to sustainable energy development and to the goals of the global climate agreement that is under negotiation.One main findings are China is a key participant in negotiations on trade liberalization of environmental technologies and services.These negotiations are in China's interests in terms of innovative industries,technological upgrading,employment and public health.China could stand up for the interests of other emerging and developing countries and serve as an example in terms of transitioning to a low-carbon economy.Beyond trade barriers issues of domestic(energy)regulation such as fossil-fuel subsidies as well as investment,competition-policy,tradefacilitation and transit issues related to clean energy need to be addressed.Building trust between relevant actors across sectors and national borders will be of the essence in order to foster long-term cooperation on technological innovation.As a way forward,different approaches towards the governance of trade and climate change will be highlighted.Besides discussing the specific aspects of Chinese participation in global trade and climate change governance,this paper aims at offering broader insights into the nexus between trade,energy and climate governance in China.

Global Warming, Elites and Energy in Latin America： The Chilean Case

Adaptation and mitigation measures and changes in production and consumption patterns are necessary to face the risks of the impacts of global warming. They imply large investments the costs of which companies and governments, in charge of elites are not always willing to endure. Changes in elites have a direct impact on public policy and environmental governance of societies. Are the new elites willing to change traditional patterns of energy consumption if the change could threaten investment and economic growth3 Based on empirical research this paper analyzes the role of elites in a developing Latin American country （the Chilean case） in decisions adopted about the explanations of climate change and specially on the set of measures for adaptation and/or mitigation, focusing on the energy sector of the economy, one of the key sectors directly implied with the possibilities of reducing greenhouse gases emissions.

Corporate Governance Viability： Theoretical Exploration

The purpose of this exploratory paper is to try to envision how corporate governance systems and practices are evolving and what eventually determines the forms they take and the functions they perform. Practical implications especially concern different consequences that recent global economic crisis has imposed on regulatory, business, and social aspects of corporate governance. In order to encompass different approaches to this ongoing issue, the author takes into account mainly theoretical contributions that address the issue from the following perspectives： interrelations between product market competition and corporate governance, assessment of capital market pressures on corporate governance; relation between labour market and corporate governance; and actors influencing corporate governance changes in national systems of corporate governance. Since the viability of any corporate governance system and practice, at national and international levels, depends on their ability to respond to both market pressure towards competitiveness and diversified requirements by influential social, political, and economic actors of change, the author suggests that all groups of factors should continue to be in the focus of future researches. On the other hand, as global economic crisis differently affects different countries and businesses, it is of particular importance for those that shape corporate governance policies and practices to be aware of the deep relatedness between corporate governance, on the one hand, and economic, social, and environmental aspects of growth and development, on the other hand.

Negotiating ＂Airy Curtains＂ Throughout the Cold War

This paper analyzes in a long-term perspective the evolution of the international system between the 1920s and the 1980s in the particular case of broadcasting frequency regulation. It addresses the constructing of ＂Airy Curtains＂--the immaterial equivalent to the Iron Curtain-along ideological frontiers by focusing on the International Telecommunication Union＇s frequency allocation conferences throughout the ＂Cold War＂. The question is raised： Which changes in the construction of ＂Airy Curtains＂ and the international system are observable in a long term perspective？ The paper answers this question by telling a story of specialization and differentiation of the international system. At the core of the paper the tensions between experts and diplomats in the negotiations on international regulations are discussed. The paper argues that in three periods the governance changed from an expert matter over a conflictual diplomatic period into a system where ＇Cold War engineers＇ and the ＇Engineering diplomats＇ took a pragmatic approach to the ideological conflicts and the political demand for Cold War broadcasting by a decoupling of politics and technology. In that context decision-making changed from ＂conference diplomacy＂ in the beginning to a complex process where many problems were solved outside the conferences themselves.