Principal Features of Building Social Accounts Matrix and Improving Statistical Database for Eco-countries

With common borders of the population, total area, and GDP （PPP-based） of Economic Cooperation Organization （ECO） member states are estimated as 416 million persons, 7.9 million m2, and US$2.7 trillion respectively （2010 data）. Although heterogeneous in the extent, there is economic development, overall, with serious energy and transport-transit relations among countries that is reflected in growing trade turnover year-by-year. However, there are still rather unused resources and capacity in such areas of cooperation among countries as exchange of energy, transport services, agricultural and industrial goods, use of opportunities for tourism, promoting investment and innovation processes and other areas. Certainly, maximum and optimal use of these resources calls for availability of analytical means capable of accounting for relations both within member states and among them. The implementation of computable general equilibrium （CGE） modeling in each member state would thus be of great significance in resolution of these problems both in terms of accounting for input-output linkages within the countries as well as enabling impact of main trading partners and goods and services among countries. The analysis carried out indicates that there are a number of problems in application of CGE model in most of the member states. As such, input-output tables are not compiled in some countries, while in others despite the fact that these tables are compiled, there are no attempts to build the model, yet in other countries, even if the CGE model is implemented, there are difficulties in taking into account the real results in the face of serious problems related to improving national accounts system database. Summarizing these problems, it is possible to conclude that to ensure the application of a CGE model,there is a great need to work out procedures of compilation of a social accounts matrix （SAM） that lies on the basis of this model, for which the relevant statistics of a member state must be improved. Considering the above-mentioned, the presented research, makes procedures and proposals on compilation of SAM, improves statistical data for researching the extent of application of CGE Model in ECO member states, and identifies the degree of availability and organization of relevant data to develop input-output tables and respective SAM.

Social Accounting Matrix on the Base of the Mexican System of National Accounting

Links between institutional sectors and economic activities with National Accounting System of Mexico are studied used accounting multipliers. Key sectors had changed to strategic or leading as oil and gas extraction and dairy product manufacturing, i.e., Mexico went from a producer of goods to a service provider country, losing value added in their production chains. The mixed income is leading/independent economic activity for woman whose income is between 1 and 5 minimum wages. This is really important in the domestic economy through its impact on solidarity activities： providing care and support and providing food. Moreover, non-financial corporations and households of 10 or more minimum wages for income investing in strategic sectors such as retail trade and wholesale and manufacturing products derived from oil and coal. This is evidence of two Mexicos： the traditional and industrialized.

Twitter Sentiment Analysis of the Accounting Profession in Social Media

Nowadays,the impact of emerging social media on the accounting is still a relatively new field and none of the existing research has explored the correlation among the public attitude towards social media,official accounting attitude and the performance of the stock prices of listed firms.U sing the state-of-the-art sentiment analysis tool and 25 public companies'dataset from Yahoo Finance,the correlations among the company's stock price,sentiment in twitter and sentiment in earnings report are quantitatively studied in this paper.Hypothesis testing is used to infer the result of two proposed hypotheses on the sample data.The results demonstrate that(1)there is a significant negative correlation between company's stock price and sentiment in its corresponding earnings reports,and(2)there is no statistical significance for the correlation between company's stock price and sentiment in its corresponding Twitter data.

Sensitivity of Personal Account Accumulated Value of New Rural Social Pension Insurance to Variation of Uncertainties

The personal account of new rural social pension insurance raises funds in the form of individual premium-paying,collectively pooled subsidy and government subsidy.The personal account accumulated value has a decisive influence on the payment level of personal account pension.The personal account accumulated value has a direct or indirect relationship with the income level of farmers,premium-paying level,the insured period,investment return rate of funds and other factors.Analysing the impact of infinitesimal variation of these factors on accumulated value of personal account pension,is of great significance to improving and consolidating personal account,and achieving sustainable development of new rural social pension insurance.

Optimization of Actuarial Model for Individual Account of Rural Social Pension Insurance

This paper firstly analyzes different payment methods of individual account and the pension replacement rate under the pension payment method.Results show that it will be more scientific and reasonable for the individual account of new rural social pension insurance to adopt the actuarial model of payment according to proportion of income and periodic prestation at variable amount.The Guiding Opinions on New Rural Social Pension Insurance sets forth individual account should be paid at fixed amount,and the insured voluntarily selects payment level as per criteria set by the State.The monthly calculation and distribution amount of pension is the total amount of individual account divided by139.Therefore,it should start from continuation of policies and make adjustment of payment level in accordance with growth of per capita net income of rural residents.When condition permits,it is expected to realize transition to payment as per income proportion and periodic prestation at variable amount.

The study of China＇s social insurance funds to implement the ＂nominal account＂ Feasibility

The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very important. In this paper, the analysis based on the problems of China＇s basic old-age insurance in the current system mode operation, the ＂nominal account system characteristics and operation of overseas advantages and disadvantages on were described in detail, and points out that the＂ nominal account ＂made for a new old-age insurance system mode is conducive to resolving the problems existing in the operation of social security fund, so as to promote the foundation of sustainable development.

新型农业经营主体会计代理采用意愿及其影响因素实证分析

会计代理可以节约用工成本、提高效率和促进经营目标的实现,是当前推动新型农业经营主体财务规范的重要过渡阶段。基于湖北省891份调研数据,采用有序Logistic模型检验新型农业经营主体采用会计代理意愿的影响因素。结果表明:性别、年龄、受教育水平、流动资金投资、经营类型、产业类型、毛收入、示范级别、农业培训等因素显著影响新型农业经营主体采用会计代理意愿。据此提出加强经营主体会计知识培育,强化财务规范意识,夯实会计代理基础;建立资金管理台账,关注资金流向,推动会计代理行业发展;设立专项资金支持,提供会计代理对接服务,扩大会计代理行业覆盖面等建议。

湖南省岳阳市物流降本增效对策研究--基于长江流域港口城市对比分析

为科学制定适合湖南省岳阳市物流产业降本增效的政策举措,助力岳阳尽早实现迈入全国物流成本最低城市行列的目标,需要对长江流域主要港口城市社会物流总费用占GDP比率值影响因素进行对比分析。本文分析了长江流域主要港口城市的社会经济发展水平、货物运输方式、港口货运量和航运物流奖补政策等因素对社会物流总费用占比的影响,提出可以从物流技术改善、政策扶植支持、提升物流行业管理水平、培育或引进龙头企业、产业结构调整与优化和物流数据统计优化等方面降低岳阳市社会物流总费用与GDP比率。

公众号赋能街镇治理的运行逻辑与机制建构——以上海市“美丽N镇”公众号为例

公众号赋能街镇治理既是一种治理模式的创新,亦是基层社会治理发展的一种崭新趋势。公众号赋能街镇治理的运行是技术逻辑、结构逻辑与认同逻辑的有机统一。近年来,作为国内较早提出全面推进城市数字化转型的一线城市,上海市持续探索公众号赋能街镇治理的创新模式,“美丽N镇”公众号正是街镇微信公众号赋能基层治理的典型代表。依照“技术-结构-认同”这样一种三维互动的逻辑框架,“美丽N镇”公众号以信息集散与配赋引导公众的受信模式和行为逻辑,以关系协调与双向互动实现系统性的规范、有序、合作,以组织动员与情感构建打造“治理共同体”。基于此,可以从顶层设计、内容呈现、双向互动、专业建设等维度,分别建构目标和方向精准化、效率和能级高质量、公众与政府良性互动、服务与队伍有效衔接的多维机制,从而助推公众号赋能街镇治理有效实现。

《社会保险法》亟待完善的若干重要问题

《社会保险法》的完善具有必要性和紧迫性,应适时启动修法程序。《社会保险法》的完善涉及若干基础性的重要制度,主要包括:在立法体例方面,生育保险应归并到基本医疗保险一章,增加长期护理保险的专章规定;在覆盖范围方面,社会保险应有效覆盖新就业形态劳动者;改革职工基本养老保险和基本医疗保险的个人账户制度;明确社会保险费的征收主体及职权;确立社会保险经办机构的法人地位;从国家层面统一社会保险缴费基数的确定标准;规定社会保险费征收期限制度;完善社会保险基金的先行支付与追偿制度;妥善处理民事侵权责任和工伤保险责任的竞合问题;有效落实因病或非因工致残职工的病残津贴。

国际体育组织问责的制度性困境与纾困之道:基于扎根理论的研究

采用扎根理论方法,深入探讨了国际体育组织在问责制度方面所面临的制度性困境,并构建了相应的理论模型以提出有效的纾困策略。研究发现,国际体育组织普遍存在以下四个核心问题:决策黑箱、权力失衡、社会忽视和惩罚不当,反映了组织行为的偏差与环境不协调,亟待综合优化现有问责制度。研究强调,增强决策过程的透明度和实现权力的均衡分配是构建一个高效问责机制的基石,这对于维护公众信任和满足利益相关者的期望至关重要。此外,确立清晰的道德准则、积极回应社会期望以及加强法律框架,对于强化问责机制的有效性同样发挥着不可或缺的作用。鉴于此,具体策略:首先,确立决策过程的透明度,作为问责制度的核心;其次,推动权力分配的均衡,作为问责制度的先决条件;再次,强化组织对社会责任的承诺,作为问责制度的支撑;最后,完善惩罚机制,作为问责制度的保障。

融主流价值观强社会责任意识——会计专业硕士(MPACC)管理经济学课程思政研究

管理经济学课程思政是会计专业硕士商科职业教育的必然要求。管理经济学课程融通专业教育和思政教育,打造科学性和思想性并重、秉持系统性和个体性兼顾、兼容可持续商业思维和社会责任考量的管理经济学教学系统,通过系统设计、案例教学和混合式教学,实现学生“社会人”意识的提升,引导学生对社会主流文化和主流价值观的认同,提升学生未来职业发展的社会责任意识。

知识分享社区中的社交互动对用户隐私信息披露的影响

研究围绕用户隐私披露意愿和披露水平,探索了知识分享社区中的社交互动行为对用户隐私信息披露的影响机制。基于刺激-有机体-反应(Stimulus-Organism-Response,S-O-R)理论研究用户社交互动中的外界刺激如何影响隐私信息披露者的内在状态,进而影响其隐私信息披露意愿。采用问卷调查收集数据,验证提出模型及假设,并借助知识分享社区中的用户行为数据探究用户间的社交互动对其信息披露水平的影响。结果表明,社交互动对用户的自我效能、用户间信任和社会认同均产生显著促进作用,进而影响用户的隐私信息披露意愿。社交互动在一定程度上影响用户的信息披露水平,且账户信息认证起到一定的正向调节作用。研究结论能够为促进知识分享社区中用户信息的合理披露行为提供建议。

纵向约束视角下微博反腐的互动逻辑——结合大数据与深度案例的探索

微博反腐是中国制度反腐的重要补充。近年来,随着被微博曝光的腐败问题复杂性增加,信息失真更容易发生,以致民众的负面情绪更容易爆发。这对政府的腐败治理提出了新的挑战与要求,但是学界对微博反腐的新特征仍然认识不足。以纵向约束理论为视角,并利用大数据分析方法来深度剖析“北极鲶鱼”案例,可以揭示微博反腐的新特征。在微博反腐的初期,地方政府的及时回应能够有效降低议题热度;但是进入中期,地方政府的模糊回应会激发民众的不满情绪与非理性评论,而中央媒体则积极引导民众互动;进入尾期,中央媒体与民众互动加强,可以促进地方政府回应。在一体推进不敢腐、不能腐、不想腐的大背景下,各级政府应根据微博反腐的新特征,积极处理微博反腐的负面舆情,推动国家与网络社会之间的良性互动。

活动理论视角下社会化问答社区机构号用户画像研究

[目的/意义]通过构建社会化问答社区机构号用户画像,揭示各类机构号群体的内容生产和社群交互特征,对机构号内容运营的优化具有意义。[研究设计/方法]构建了活动理论框架下的机构号信息行为模型。抽取特征标签并量化,刻画包含基本信息、内容生产、社群交互、平台功能和话题专注特征的机构号用户画像概念模型。结合活跃度标签和内容质量标签实现用户聚类,并分析各聚类的画像特征。[结论/发现]生成活动理论视角下的机构号画像,按内容质量和活跃度识别出机构号的四种类型。机构号内容运营的核心要素是在擅长领域持续稳定地输出优质内容;高质量的回答能够吸引高影响力用户,通过社群经营能够提高内容运营可见度与社区曝光;机构号内容运营聚焦少数主题策略,但在投入与产出不成正相关时,适当结合其他更有传播性的主题,可以实现用户引流。[创新/价值]基于活动理论构建机构号用户画像,识别出内容生产和社群交互特征,有助于优化机构号内容运营效率和提升社区影响力。

论校长问责制的社会行动伦理——基于中小学校党组织领导的校长负责制之思考

校长问责制是我国中小学校长专业发展不可忽缺的重要治理机制。校长问责制的社会行动伦理机理主要包括教育解释伦理、追究机制伦理、治理监督伦理、教育改进伦理和教育领导伦理等。当前中小学校长问责存在校长治理角色冲突、校长治理理念冲突、治理事件利益冲突、学校治理权力冲突和学校治理制度冲突带来的伦理困境,需要从公众伦理、关怀伦理、批判伦理和专业伦理等向度着手改进校长治校行为,具体措施包括:建构超越信念与责任两种伦理的校长问责制伦理,重构基于问责伦理的学校治理关系,建立校长问责制的公共领域,将确立的教育价值观念转化为可行性治理策略设计,并且要审慎看待施行校长问责制的代价。

NGO Accountability and Sustainable Development in Nigeria

This paper empirically investigates the type of and for whom NGO Accountability is practised in Nigeria with a view to enhancing sustainable development in the country. In-depth interviews on accountability related issues were conducted with managers of an international and a national NGO from Lagos State of Nigeria. The interview was supported by content review of accounts and reports of the selected NGOs. The findings of this study represent a hierarchical conception of accountability privileging a narrow range of stakeholders, which is short-term in focus and not strategic. The findings are situated in the context of what the literature says about NGO Accountability. This work could enhance the frontier of knowledge in NGO Accountability especially in a developing country like Nigeria.

企业社会责任会计信息披露研究

近年来,作为企业的重要组成部分,CSR在实现可持续发展和构建和谐社会方面起着重要作用。企业社会责任会计信息披露作为CSR实践的一种方式,对于促进企业透明度、增强利益相关者信任、提升企业形象和价值创造具有重要意义。企业社会责任会计信息披露的研究旨在深入探讨企业社会责任会计信息披露的相关问题,并分析其对企业和社会的影响,以期为企业和政府制定相关政策、规范提供理论依据和实证研究支持。文章旨在探讨企业社会责任会计信息披露的相关问题,分析其对企业和社会的影响,并提出相应的建议和发展方向。

刍议微信公众号在医院宣传工作中的应用

本文探讨微信公众号在医院宣传中的应用情况。文章从微信公众号发展背景、特点及其在医院宣传中的应用案例入手进行综合分析,揭示医院利用微信公众号进行健康知识普及、医患互动、品牌塑造等方面的巨大潜力,同时探讨了医院在实际操作中采取的多元化内容策略、互动交流手段及技术应用,展示出微信公众号实现信息快速传播、提高医院服务效率、增强用户粘性的有效途径,探讨了医院宣传中应用微信公众号所面临的主要挑战,并针对这些挑战提出了创新的解决策略。

基于CiteSpace知识图谱的中国环境会计研究可视化分析

采用CiteSpace知识图谱工具对中国环境会计研究文献进行可视化分析,以概括出该领域的研究趋势和发展轮廓。分析覆盖了2004年至2023年间CNKI数据库中的2914篇文献。研究发现,环境会计论文的发表量经历了初始增长后逐渐下降的趋势,环境会计研究集中在环境绩效、碳足迹和成本核算等领域,并且显著涉及跨学科内容。研究结果对环境会计领域的学者和实践者具有指导意义。