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.

On Students' Self-Evaluation and Class Performance——An Empirical Study in College English Class

This paper aims to demonstrate whether students'self-evaluations influence their class performance.A questionnaire is designed and data is collected from 30 sophomore students in English class.The data analysis shows that students who have positive self-evaluation perform better and get higher class performance scores than students who have negative self-evaluation.

Comprehensive Income in Italy： Reporting Preferences and Its Effects on Performance Indicators

This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards （IAS） 1.81 concerning presentation of the statement of comprehensive income. It is reported that most companies have chosen to use the two-statement option, and that there is some evidence that this choice is related to the size and sign of total Other Comprehensive Income （OCI）. On this latter point, the paper emphatically aims to contribute to the literature on accounting policy choice with respect to a similar option in Statement of Financial Accounting Standards [SFAS] 130. In addition, pro forma calculations on Return on Equity （ROE） and Earnings per Share （EPS） are presented that illustrate, in effect, the variation across companies in size and sign of OCI.

White-Paper Report:Textile Machinery Industry (2005-2009) Economic Performance in Chinese Textile Machinery Industry

This report is accomplished by China Textile Machinery and Accessories Association to be part of the Annual Report of China Textile Industry that comes out in the middle of the year.Given that all the official statistics are channeled to each industrial sector four times a year(March,May,Aug.Nov.) ,it comes as no surprise at all when an annual report is prepared at the beginning of the new year by taking eleven months into account because of the data availability from the government.This report of Chinese textile machinery industry is also based on the data attainable from Jan.to Nov.in 2009.

BASF Issues First Report on Economic,Environmental,and Social Performance

Seven key indicators standardize and integrate transparency BASF, the world’s leading chemical company, will enhance its transparency in Greater China by reporting annually on seven key financial, social and environmental indicators: sales, number of employees,

客户ESG表现的传染效应——基于供应商企业年报语调视角

以我国供应商企业前五大客户的ESG表现为样本,从供应链角度研究了客户ESG表现对供应商企业年报语调的影响。研究结果发现,客户的ESG表现越好,供应商企业的年报语调越积极,供应商创新投入在客户ESG表现与供应商年报语调间存在中介效应。进一步研究发现,年报语调与客户企业的ESG表现的正相关关系在非国有企业和议价能力相对较弱的供应商企业中更加显著。这一研究从供应链角度丰富了客户ESG表现的经济后果以及供应商企业年报语调影响因素的文献,同时对提升我国产业链供应链韧性和安全水平,实现制造业高质量发展具有重要的启示意义。

企业ESG表现影响关键审计事项披露吗?

基于2017-2021年我国A股上市公司的经验证据,实证检验企业ESG表现对关键审计事项披露的影响。研究发现,企业ESG表现越差,审计师为应对风险披露的关键审计事项越充分,具体表现为披露数量更多、披露内容更详细。进一步分析发现,ESG表现通过影响企业的经营风险和信息风险,从而影响到关键审计事项披露的信息量,并且在审计师具有行业专长和媒体关注度较高的情况下,企业ESG表现对关键审计事项披露的影响更明显。研究结论不仅丰富了企业ESG表现经济后果的相关文献,而且对新审计报告准则实施后审计师更准确地识别审计风险、提供更有效的审计服务具有启示意义。

比较O-RADS、ADNEX模型、GI-RADS在附件肿瘤良恶性筛查中的诊断价值

目的 探讨比较O-RADS、ADNEX模型、GI-RADS在附件肿瘤良恶性筛查中的诊断价值。方法 选取在我院进行超声检查并行附件肿瘤手术的患者114例,应用O-RADS与ADNEX模型、GI-RADS评估附件肿瘤的良恶性,以病理结果为金标准,计算3种方法的诊断效能并绘制ROC曲线获得曲线下面积。结果 114例附件肿瘤患者中,良性78例,恶性36例,O-RADS与ADNEX模型、GI-RADS诊断附件肿瘤良恶性的敏感性分别为97.22%、94.44%、97.22%,特异性分别为70.51%、80.77%、60.26%,O-RADS、ADNEX模型、GI-RADS预测附件肿瘤良恶性的AUC分别为0.910、0.876、0.853(P均<0.05),2位不同年资超声医师诊断结果一致性好,K值分别为0.912、0.841、0.705(P<0.01)。结论O-RADS、ADNEX模型、GI-RADS在鉴别附件肿瘤良恶性诊断效能较高且不同年资超声医师间有较好的一致性,其中,O-RADS预测附件肿瘤良恶性的诊断效能及不同医师间的运用中,在一定程度上更优于ADNEX模型、GI-RADS。

The Effects of Positive Self-evaluation on Senior High School Students' English Writing Performance and Writing Self-efficacy

This study examined the effectiveness of positive self-evaluation used as an intervention to cultivate students＇ English writing self-efficacy and improve their writing performance. Multiple sources of data were collected from 90 students of grade 10 at a high school in Beijing, including the pretest and posttest writings, writing self-efficacy questionnaires, interviews, and follow-up questionnaires over one semester. Data analyses showed that the experimental group excelled the control group in writing performance and became more confident in writing at the end of positive self-evaluation practices. This study also found that writing self-efficacy and writing performance were positively related. The students with high writing self-efficacy tended to perform better in their writing than those with low writing self-efficacy.

基于自评价报告的国家重点研发计划项目实施成效与机制研究

2016年启动的国家重点研发计划,是我国中央财政科技计划布局架构改革的重大战略举措,肩负着为其他四类计划优化整合“架桥铺路”的重要使命。经过约5年项目执行期,近年来部分项目已完成结题验收。以国家重点研发计划“战略性先进电子材料”重点专项中2022年结题验收的43个项目为调查对象,以各项目综合绩效自评价报告为调查素材,综合国家重点研发计划的组织管理创新以及自评价报告的内容结构特点,制定针对性的结题项目实施成效统计方案,从中归纳国家重点研发计划的实施成效特征与作用机制,为专业机构进一步提升国家重点研发计划管理服务水平提出建议参考。

基于央行征信数据运用的区域金融风险预警实证研究——以广东省为例

区域金融风险预警的前提是合理选择风险预警指标。以广东省为研究对象,基于央行征信数据、宏观经济数据和广东省经济风向指标数据,构建广东省金融风险监测预警分析框架和模型,实证分析预测广东省区域金融风险演变趋势,并针对构建基于央行征信数据运用的区域金融风险预警体系提出建议,为运用征信数据开展区域金融风险监测预警提供有益借鉴。

纤维原材料的正确认知与应用——以差别化再生涤纶短纤维纺纱为例

为了正确认知与应用纤维原材料,提高纺纱质量,以差别化再生涤纶短纤维纺纱为例,详述纤维检测报告单的制定方法,纤维断裂强度及断裂伸长率、疵点含量、比电阻、卷曲性等关键指标的定义、要求与生产经验,分析纤维原材料质量的把控要点。指出:制定纤维检测报告单的关键在于准确认知原材料并确定其入库标准;只有在正确认知与应用纤维原材料的基础上,拟定生产工艺,持续监控原材料质量,不断优化生产流程,才能提升产品质量。

Asymptomatic gastric adenomyoma and heterotopic pancreas in a patient with pancreatic cancer: A case report and review of the literature

BACKGROUND Gastric adenomyoma(GA)is a rare submucosal benign neoplasm that occurs mostly in the gastric antrum and is often misdiagnosed.No standard treatment has been established for this disease in cases of malignancy.CASE SUMMARY A 75-year-old woman with a 10-year history of hypertension was admitted to the Emergency Department of our hospital complaining of paroxysmal exacerbation of acute abdominal pain for 1 d with no apparent cause.Enhanced computed tomography and magnetic resonance imaging indicated a mass in the caudal pancreas,cholecystitis,and cholecystic polypus.Gastrointestinal endoscopy showed a mass arising from the gastric antrum.Due to the imaging findings,pancreatic cancer(PC),gastric lesion,cholecystitis,and cholecystic polypus were our primary consideration.Radical pancreatectomy,splenectomy,and cholecystectomy were performed successfully,and the gastric tumor was locally resected.Postoperative paraffin specimens confirmed the diagnosis of caudal PC,GA,and heterotopic pancreas(HP).Unfortunately,the patient died 13 mo later due to PC metastases to the liver,lung,and adrenal glands.CONCLUSION GA is a rare benign disease,especially when occurring with HP.It may stem from the same origin as HP.This is the first case report to date of a patient suffering from the simultaneous occurrence of GA,HP,and PC.GA is a lesion that can mimic other benign or malignant gastrointestinal diseases;thus,a definitive diagnosis depends on postoperative pathological biopsy.Although GA and HP are both benign lesions,they should be resected because there is a chance of malignancy.Additional research should be conducted to better understand these submucosal lesions.

Rare monolocular intrahepatic biliary cystadenoma: A case report

BACKGROUND Intrahepatic biliary cystadenoma(IBC)is a rare benign hepatic tumor that is often misdiagnosed as other hepatic cystic diseases.Therefore,imaging examinations are required for preoperative diagnosis.Contrast-enhanced ultrasound(CEUS)has gained increasing popularity as an emerging imaging modality and it is considered the primary method for screening IBC because of its specificity of performance.We describe an unusual case of monolocular IBC and emphasize the performance of CEUS.CASE SUMMARY A 45-year-old man complained of epigastric pain lasting 1 wk.He had no medical history of hepatitis,liver cirrhosis or parasitization.Physical examination revealed a mass of approximately 6 cm in size in the upper abdomen below the subxiphoid process.Tumor marker tests found elevated CA19-9 levels(119.3 U/mL),but other laboratory tests were unremarkable.Ultrasound and computerized tomography revealed a round thick-walled mass measuring 83 mm×68 mm located in the left lateral lobe of the liver that lacked internal septations and manifested as a monolocular cystic structure.CEUS demonstrated that in the arterial phase,the anechoic area manifested as a peripheral ring with homogeneous enhancement.The central part presented with no enhancement.During the portal phase,the enhanced portion began to subside but was still above the surrounding liver tissue.The patient underwent left partial liver lobectomy and recovered well without tumor recurrence or metastasis.Eventually,the results of pathological examination confirmed IBC.CONCLUSION A few IBC cases present with monolocular characteristics,and the lack of intracystic septa in imaging performance cannot exclude IBC.

Impact of International Financial Reporting Standards （IFRS） Adoption on Key Financial Ratios＂ The Case of the Czech Republic

This contribution analyzes the impact of new International Financial Reporting Standards （IFRS） reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards （CAS） and under the IFRS provisions. Our study discovers that there are important differences resulting from the two reporting formats. Our research comes to a conclusion that translation of Czech statements to IFRS may cause changes in the values of financial indicators without relationship to the real change in the firms＇ value, performance, and stability. Even though the findings were not statistically significant, the indicative results of our measurements disclosed an important fact that the transition to IFRS could cause deterioration of key indicators and thereby could impact on the overall rating of companies. One needs to be cautious with generalization due to the small sample size.

Sustainability Reporting Based on GRI Indicators

Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environment is being polluted every day and it is a threat to human life as well as the world.To assess the impact of activities being done by the companies,a non-governmental organization was established in Boston called Global Reporting Initiative(GRI)in 1997.GRI(Global Reporting Initiative)established a sustainability reporting framework that provides a systematic guideline for the sake of companies to disclose their performance on the environmental,economic,and social degree of sustainability.This study will find out how responsible multinational(listed and non-listed)companies(MNC)in the case of sustainability reporting when they are consistently doing business in the environment of Bangladesh.This study was analyzed based on GRI(Global Reporting Initiative)guidelines towards their reporting on sustainability.A quantitative score from 0 to 3 was given for each of 84 performance indicators(9,30,and 45 exhibitors for environmental,economic,and social dimensions respectively)of the GRI 3 guidelines based on sustainability reporting.This study reports that tidings on the economic degree are better compared to environmental and social dimensions.Much deviation is reported in environmental and social dimensions,but less deviation is reported in economic dimensions by the selected companies as the sample.Overall,the reporting practices of Nestle Bangladesh Ltd are better than other selected companies.

Is the Time Right for a Change in Company Reporting？ Development of Company Reporting from Financial to Non-financial Information

Published financial statements and information on company performance include in the past only financial information and neglected non-financials. Investments decisions nowadays rely not only on pure financial information. The last developments of accounting rules and regulations and the current practice in company reporting put non-financial information and other decision useful non-GAAP measures in focus. A higher number of non-financial information could be found in actual company reports compared to prior years and document a shift in the reporting culture from disclosing only financial performance to an integrated reporting that also reports about performance of the total organisation and the contribution to society. Today, an integrated reporting that combines financials with non-financials and as the standard report of companies is not achieved. One step to an integrated reporting is the EU Accounts Modernisation Directive 2003/51/EC which integrated non-financial key performance indicators （KPIs） in the obligatory reporting for companies. Another step that fosters the development of companies reporting is rooted on the EU Directive 2014/95/EU （CSR directive）. The directive includes rules to make non-financial information obligatory and more harmonized in published company reports. The disclosing of non-financial information, like sustainability and social responsibility, is now obligatory, harmonized and regulated in the EU.

“善有善报”的社会催化剂——媒体报道在慈善捐赠提升企业绩效中的作用

慈善捐赠是企业积极履行社会责任的表现,也是第三次分配的重要方式,因而其可以通过提高企业声誉来促进企业绩效增长;企业的慈善捐赠活动会吸引媒体关注,由此带来的正面报道增加则可以通过聚焦效应和放大效应强化声誉机制的作用。对2003—2020年沪深A股上市公司的分析结果显示:实施慈善捐赠行为和增加捐赠力度均有助于企业财务绩效和市场绩效的提升,其中媒体报道发挥了显著的部分中介效应,即存在“慈善捐赠增加—媒体报道增多—企业绩效增长”的传导路径;得益于“光环效应”和“明星效应”,盈利能力较强企业的慈善捐赠具有更大的绩效提升效应;得益于信息传播及资源配置优势,市场化程度较高地区企业的慈善捐赠具有更大的绩效提升效应;企业的正面和中性新闻、原创新闻增加有利于绩效增长,而负面新闻、转载新闻的影响不显著,报刊和网络媒体新闻增加均有利于企业绩效增长。因此,应营造良好的捐赠制度环境,并通过市场化改革以及传统媒体和新媒体协同高质量发展增强媒体的催化剂作用,使企业在通过慈善捐赠回馈社会的同时实现自身的良性发展。

Does Accounting Choices Affect Financial Reporting Communication？ Some Critical Consideration

The aim of this work is to analyze the critical issues related to stock options accounting granted to employees. Given the different ways to collect stock option plans, it follows that according to the accounting treatment adopted, it changes the financial reporting of stock option plans, and thus the information communicated to stakeholders and markets in general. The examination of the accounting treatment of stock options starts from the study of legal changes relating to the stock options and various criteria suggested will be presented for the evaluation of the options and for detection of their cost in the financial statements of companies （Guay, Kothari, ＆ Sloan, 2003）. After the analysis of international accounting standards issued by the International Accounting Standards Board （IASB） on the subject, specifically the ＂IFRS 2＂, we can state that they had a strong impact on Italian companies （Ciampaglia, 2008）. The central aspect of the study, however, consists of an analysis of the market effects of accounting for the cost associated with the issuance of stock option plans （Cerri ＆ Sottoriva, 2010）. Budgeted costs relating to the adoption of stock option plans granted to employees change the measures of economic performance of the enterprise, such as return on investment （ROI） and return on equity （ROE）, with significant effects on the evaluation of the economic capital of the company. A company that does not account for costs related to stock option plans recorded a best exercise, but it could distort the valuation of fmancial analysts （Tagliavini, 2000）. Finally, it can be observed that the proper accounting of costs associated with stock options is a prerequisite for the comparability of financial statements of companies that grant, and it is therefore necessary to adequately reflect the value of the company.

财务报告问询函对业绩预告质量治理效应研究

以沪深证券交易所和上市公司为博弈双方构建不完全信息静态博弈模型,通过均衡分析揭示财务报告问询函对业绩预告质量治理效应,并以2015—2019年沪深A股上市公司为研究样本进行实证检验。研究发现:财务报告问询函改善了前瞻性和后视性业绩预告质量,表明财务报告问询函对双重业绩预告质量具有真实治理效应;深圳证券交易所财务报告问询函对双重业绩预告质量的治理效应更显著;财务报告问询函治理效应在公司收函后第二年依然显著,但在收函后第三年不复存在,表明财务报告问询函对业绩预告质量的治理效应具有短暂性。