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.

The Construction of PLA Image in China’s Official Discourse From the Perspective of Positive Discourse Analysis——Based on Government Work Reports Over the Last 15 Years

Government Work Report is essential for domestic and international understanding of China’s national conditions.This paper selects the national defense section in Government Work Reports released by the State Council of the People’s Republic of China over the last fifteen years from 2009 to 2023 as an example of China’s official discourse.From the perspective of positive discourse analysis,the theory of three meta-functions of language proposed by M.A.K.Halliday in Systemic Functional Linguistics is used in this article in terms of transitivity,appraisal,mood,modality,and theme to explore the constructing of the People’s Liberation Army(PLA)image.This study finds that,by using the goals and circumstances with optimistic meaning in material processes,adopting more appreciation in attitude,applying more declaratives in mood,utilizing modal operators with high modulation,and implicit objective modal adjuncts,and employing government-focused themes,China’s official discourse objectively and authentically conveys a positive image of the brave and just PLA both at home and abroad which advocates itself to peace-keeping,and mission-fulfilling.

FUZZY SYNTHETICAL EVALUATION ON THE GOVERNMENT OFFICIALS’ CONSCIOUSNESS ON THE IPE BASIS

Government policy is the key to the development of the individual and private economy (IPE).In the making of a policy, the social consciousness of government officials is one of the important factors to affect the policy made. Since the social consciousness on the development of IPE varies from person to person, it is conventionally indefinite and fuzzy. This paper applies fuzzy sets to analyse the government officials’ social consciousness on the IPE basis.

Implications of Declining Ground Water and Water Quality in the US Southeastern Coastal Plain Ecoregion and Areawide Environmental Impact Statement Required for Mining in the Greater Okefenokee Swamp Basin—Part 1

Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia.

Human Rights Training for Central Government Officials

More than 50 officials from central government departments attended a human rights training class held in Nanchang,Jiangxi Province, on May 29-June 2. The class was sponsored by the State Council Information Office, during which the trainees attended lectures given on China＇s human rights concepts and the current human rights conditions in the country, human rights theories and international human rights instruments and protection of human rights under the rule of law.

Deep Solicitude for The Poor Rural People——An Interview with Lin Yuechan, a government official from Fujianofficial from Fujian

Fujian Province has made tremendous achievements in poverty alleviation and human rights protection, which provided valuable experience for the rest of the world. For this reason, our correspondents interviewed Lin Yuechan, deputy director of the Office of Rural Affairs under the People's Government of Fujian Province.

Net Pension Liability Impact on School Districts after Incorporation of Governmental Accounting Standards Boards (GASB) Statement Number 68

This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.The financial statements were picked on a random basis from the Electronic Municipal Market Access[1]database.EMMA is a research and data retrieval system of the Municipal Securities Rulemaking Board(MSRB).The MSRB provides resources to trade municipal bonds and access to the financial statements of entities selling these securities.The paper was developed as a result of the requirement by GASB to“recognize their long-term obligation for pension benefits as a liability for the first time,and to more comprehensively and comparably measure the annual costs of pension benefits”[2].The public schools in Pennsylvania incorporated GASB number 68 for the fiscal year ended June 30,2015 and restated the financial statements for the fiscal year ended June 30,2014.The effects of these restatements created a situation where most of these districts now show a negative fund balance caused by an increase of liabilities of over one hundred percent.Many of the decision makers are uncertain of the long-term changes that this recognition will have on the operations of the school district.Bond ratings have suffered because of the volatility and uncertainty causing negative effects on the balance sheet,increased current recognition of pension expenses,and a possible interest rate increase.All of these effects are illustrated in this paper.This is at a time where many people are questioning the performance of many of the school districts.

The Mediating Effect of Corporate Governance on the Relationship Between Accounting Information and Stock Market Return of Listed Entities in Ghana

The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock Exchange.The population of the study was forty(40)listed entities from 2007-2019 with 520 firm-year observations.The study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration.In addition,the study employed cross-section dependence test,Levin-Lin-Chu,ImPesaran,Pesaran,Kao,and Larsson cointegration test,fully modified ordinary least square(FMOLS),and dynamic ordinary least square(DOLS).The results of unit root test showed that all the variables are integrated at first difference.Moreover,the results of cointegration test revealed that accounting information variables were cointegrated in the long run.The result of FMOLS and DOLS further revealed that all the accounting information variables with the exception of OCFPS and NTA have a direct insignificant relationship with the stock market return.The study revealed that corporate governance which was proxied by board size also strengthens the relationship between TAT and stock market return and NTA and stock market return at 5%significant level under FMOLS and DOLS respectively.

The Role of Accounting Dimensions of Corporate Governance in Improving the Tax Return in Egypt

This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return,as well as their impact on tax revenues.A quantitative research was carried out based on a questionnaire distributed to a selected sample of auditors,academics from the Department of Accounting and Finance Managers.Two research hypotheses were tested.Results show a relationship between the application of accounting dimensions of corporate governance and improving the quality of tax returns,as well as there is a relationship between the application of accounting dimensions of corporate governance and the increase of tax revenues.

Evaluation of the Effects of Corporate Governance on Financial Reporting Quality

Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the firm level.This study aims to examine whether corporate governance leads to higher quality financial reporting.This research has been performed using companies listed on Borsastanbul(BIST).For this purpose,two samples from the publicly held companies on BIST,which are included in the Corporate Governance Index and which are not included in this index,have been formed.Thus,we examined whether there is any difference between the financial reporting quality of the companies listed in Borsastanbul Corporate Governance Index and the financial reporting quality of the enterprises that are not included in this index.Since the quality of financial reporting is a multi-dimensional concept,it can be evaluated by different measurement methods focusing on different dimensions in the literature.One of these approaches used to measure the quality of financial reporting is the quality of earnings.The evaluation of the financial reporting quality of the enterprises included in the BIST Corporate Governance Index and the enterprises not included in the index were evaluated through different methods to compare two different samples in the context of the earnings quality approach.Panel data analysis was used to evaluate the financial reporting quality of the two samples by means of earnings quality methods.The data related to the models used in the assessment of financial reporting quality were obtained from the Public Disclosure Platform(KAP)and Equity RT database.The research covers 72 enterprises,36 of which are in the Corporate Governance Index and 36 of which are not in the Corporate Governance Index.

The First Charity Law Formulated in China Opens an Age of Governing “The Good” According to Law

The 4th Session of the Twelfth National People's Congress of the People's Republic of China held a plenary meeting on March 16,2016,and adopted the Charity Law of the People's Republic of China,as the first charity law in China,it shall come into force on September 1,2016,which opens the

Does Filial Piety Make a Good Government Official?

FILIAL piety has been an essential element of traditional Chinese culture since the time of Confucius and is all about the way Chinese relate to their parents and other family members.Now the concept has found its way into the workplace.Recently this virtue was introduced as one of the criteria for selecting government officials,leading to a flurry of debate among the public. In Weixian County,north China’s Hebei Province,Qi Jinghai, Secretary of the Weixian Committee of the Communist Party of China,introduced a regulation stating that candidates applying

Analysis on Cases Violating the Cooperative Principle in University WeChat Official Accounts Headlines

In this decade, WeChat is in our everyday life. Being dubbed as"a main force of the new media", WeChat Official Ac-count, especially the language in it, has witnessed a great change. In linguistics, Grice's Cooperative Principle assumed that com-municators are likely to cooperate with each other in a conversation, while the deviance of it usually carries special aims. This es-say chooses headlines of university WeChat Official Account as subject to analyze the pragmatic effect of violating the CooperativePrinciple in"New Media Generation".

政府官员直播带货行为可持续性影响因素研究——基于25个案例的模糊集定性比较分析

政府官员直播带货是官员在贫困治理与乡村振兴的现实探索中产生的一种政府创新行为。已有研究较少关注这一创新行为的可持续性问题。本文通过构建“个体-组织-环境”分析框架,运用模糊集定性比较分析方法,对25个县长直播带货的可持续性进行组态分析。研究结果表明,领导重视和贫困县任职是构成官员直播带货可持续性的必要条件。推动政府官员直播带货的可持续路径有4种,具体可归纳为环境-能力-情感推动型、政绩-压力驱动型、政绩-环境推动型、组织-环境支持型。社会群众支持是官员直播带货可持续的重要条件,职务变动并不一定导致政府官员终止其直播带货行为。文章丰富了地方政府创新的理论,更聚焦于讲好中国治理故事,对地方政府官员直播带货现象进行了解释和探讨。