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Analysis on the reconstruction of management accounting framework from the angle of corporate social responsibility
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作者 LIU Dongxia 《International Journal of Technology Management》 2016年第11期50-52,共3页
Along with China’s opening-up to the world and speedy social economic development, the economic strength will not serve as the only attribute of evaluating an enterprise. In this paper, by analyzing from the perspect... Along with China’s opening-up to the world and speedy social economic development, the economic strength will not serve as the only attribute of evaluating an enterprise. In this paper, by analyzing from the perspective of the management accounting framework under corporate social responsibility, the theoretical bases for enterprises to manage corporate image were discussed from two aspects economic strength and social responsibility. 展开更多
关键词 Corporate Social Responsibility Management Accounting framework reconstruction
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Pollen-based Holocene quantitative temperature reconstruction on the eastern Tibetan Plateau using a comprehensive method framework 被引量:13
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作者 Chen LIANG Yan ZHAO +5 位作者 Feng QIN Zhuo ZHENG Xiayun XIAO Chunmei MA Huan LI Wenwei ZHAO 《Science China Earth Sciences》 SCIE EI CAS CSCD 2020年第8期1144-1160,共17页
Quantitative climate reconstruction on long timescales can provide important insights for understanding the climate variability and providing valuable data for simulations. Unfortunately, the credibility of some attem... Quantitative climate reconstruction on long timescales can provide important insights for understanding the climate variability and providing valuable data for simulations. Unfortunately, the credibility of some attempts was hampered by incomplete reconstruction procedures. We here establish a comprehensive framework resting on high-quality Chinese modern pollen database, including modern pollen data screening, calibration set selection, major climate factor analysis, appropriate model selection, strict statistical assessment of results and ecological interpretation. The application of this framework to three high-resolution pollen records from the eastern Tibetan Plateau allows accurate quantitative inferences of Holocene temperature changes, which is the major control of regional vegetation. The results show that the mean warmest month temperature(MTwa)during the early Holocene was ca. 10.4℃ and reached the highest value at 8.5–6 ka BP(ca. 11℃). The early and mid-Holocene(11–5 ka BP) warmth was followed by 1.2℃ temperature decrease, culminating in the coolest temperatures of the Holocene during the Neoglacial cooling. Superimposing on the general cooling trend, MTwareveals a significant 500-yr periodicity with varying intensities through time, showing that warm(cold) intervals are in phase with solar maxima(minima) periods. This spectral similarity indicates a possible connection of multi-century scale climate fluctuations with solar forcing. 展开更多
关键词 Approach framework of quantitative reconstruction Tibetan Plateau HOLOCENE Temperature changes PERIODICITY
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