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.

Management Accounting Problems and Perspectives in the Local Government of Estonia： An Analysis From the Viewpoint of Parsons＇ Paradigm

This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.

Spatial Governance of Multi-Plan Integration in the County Area:A Case Study of Sihui City

This study discussed the contradiction and reform experience of multi-plan integration in Sihui from the perspective of spatial governance.The research found:in terms of contradictions,the right and responsibility of management departments in the county area of Sihui were crosscutting,the township governance responsibilities needed urgent improvement,the urban-rural governance problems were different,the spatial governance elements were not unified,and the contradiction in the implementation mechanism was the implementation of projects.Through the multi-plan integration reform,Sihui reconstructed the right and responsibility relationship of the spatial governance departments,unified the elements of spatial governance,and refactored the implementation mechanism by reconstructing the transmission mechanism of the spatial planning system and the project approval mechanism and establishing the dynamic evaluation and adjustment mechanism.

Validating Governance Performance Indicators for Integrated Coastal and Ocean Management in the Southeast Region of Cuba

The importance of evaluating the success of policies developed to effectively manage coastal and marine resource use is well documented. However, few frameworks exist that allow for a comparative examination of existing policy instruments, as opposed to specific initiatives, which assess governance performance aimed at addressing issues arising in the coastal zone. This paper describes the process and findings for evaluating the feasibility of a modified Coastal Sustainability Standard (CoSS) framework that seeks to measure the effectiveness of individual planning instruments within overlapping spatial boundaries in the landward and marine areas in the southeast region of Cuba. Through workshops conducted in Santiago de Cuba and Guamá municipalities with key representatives involved in coastal management and planning, the utility of the framework was assessed using the main instruments of territorial planning in Cuba, namely integrated river basin management, territorial planning in coastal municipalities and marine and coastal management. While, the findings suggest that the modified CoSS framework can be used to assess the effectiveness of these planning instruments in the region, and workshop participants also suggested improvements to better match its use to the characteristics of the study region.

The Dos and Don’ts of the African Continental Free Trade Agreement Pose the Ghana’s Maritime Industry Vis-A-Vis Its National Industrialization Drive

The direct and indirect immensely contributions of free trade blocs/single market integration to the steadilygrowth of developed emergence and least developed economies are unmeasurable. The increasing insatiable demand and approval of the free trade model by almost all of the six continents to enhance their economic development has proved that its benefits have indeed outweighed the challenges. Therefore, this research just like the other internationally recognised literatures on this market system, intends to analysis the impacts of the important/dos, don’ts, opportunities, prospects and other important factors of the recent AU member States unanimously endorsement of AfFCTA’s implementation, will have on Ghana’s maritime industry. The possible quantitative findings in this study do uphold its immensely potential benefits impact on the African and Ghana’s maritime industry development and at the same time, indicate an irresistible gap pertaining to the downward progress of its implementation within the sector. These findings have apparently revealed that loss of revenue from scrapping off customs tariffs carries the highest percentage of all the challenges facing AfCFTA’s implementation and recommend that there must be an effective investment-oriented measures-FDI in harnessing the opportunities and prospects embedded in AfCFTA so as to accelerate Ghana’s maritime industry development in its implementation process.

Current status and future development of Chinese Government Public Information Online

Since its launch last year, the Chinese Government Public Information Online(CGPIO) platform's basic construction has developed rapidly. This paper describes the technology and service status of the platform, analyzes its problems, and details the future development of the alliance platform in the future.

On the Phenomenon of Information Silo in the E- government Construction in China

In the past decade,the e-government affairs keep developing,which prom otes the reform of governmental affairs and the enhancement of administrative efficiency.However,the phenomenon of inform ation silo has bad influence upon the governm ental information resources sharing and the efficiency of the e-government affairs,hindering inform ation connectivity,so that the government management cannot meet the need of society,nor can the e-governm ent develop in the long run.This paper attempts to analyze the embodiment and causes of the phenomenon of information silo,putting forward measures of solving the problem of inform ation silo.

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.

The Local Process of Governance in Integrated Water Resource Management： An Example of the Wadi El K^bir Watershed （Northeast of Algeria）

Alternatives to the sectoral and public policies and regulations of environmental and water resources＇ protection, and the experiments of integrated management have been rapidly multiplied since the year 1990. Water constitutes a principal stake of these environmental policies in the majority of the countries and especially in the countries of North Africa as Algeria, where this resource is threatened by repeated dryness and by the impact of the climate change. The integrated water resource management reflects today the world tendency of the governments to exploit and preserve this resource by a way based on a process of governance, which passes by the dialog of diversified actors （various sectors）. According to this policy and to the promulgation of the Algerian National Report on State effective implementation and coordination mechanisms are required. How this principle of integrated water management will be executed with various scenarios in Algeria and what are the main difficulties that can be met？ Or, more exactly, what are the variables that can influence the operation of the local water process governorship？ This analysis will be carried out through the example of the Wadi El K6bir watershed located in the northeast of Algeria, which is real natural area of water supply that feeds the communities, the natural and artificial basins, and preserves the perenniality of the existing natural ecosystems especially the one of the natural park classified by the United Nations Educational Scientific and Cultural Organization （U.N.E.S.C.O） in 1989 as the inheritance of humanity and six other sites classified according to the Ramsar convention as wetlands of international importance to be preserved.

Data Integrity and Risk

Data Integrity is a critical component of Data lifecycle management. Its importance increases even more in a complex and dynamic landscape. Actions like unauthorized access, unauthorized modifications, data manipulations, audit tampering, data backdating, data falsification, phishing and spoofing are no longer restricted to rogue individuals but in fact also prevalent in systematic organizations and states as well. Therefore, data security requires strong data integrity measures and associated technical controls in place. Without proper customized framework in place, organizations are prone to high risk of financial, reputational, revenue losses, bankruptcies, and legal penalties which we shall discuss further throughout this paper. We will also explore some of the improvised and innovative techniques in product development to better tackle the challenges and requirements of data security and integrity.

湖北省流域综合治理和统筹发展规划探讨

省级流域综合治理和统筹发展规划是统筹发展与安全的综合性规划、寻求多目标平衡的系统性规划、引导全域有序布局的空间性规划。梳理省级流域综合治理和统筹发展规划的内涵及作用,结合湖北省流域综合治理和统筹发展规划编制实践,提出根据省情特点和承担的国家安全与发展责任,以流域综合治理为基础,严守水安全、水环境安全、粮食安全、生态安全4类安全底线;以“四化同步”发展为路径,推动高质量发展;强化交通区位、科教资源等比较优势,完善要素支撑体系;绘制规划“一张蓝图”,实现空间有序布局;建立“两张清单”,实现规划有效考核等。以综合性规划为引领,探索加强省级规划统筹的方法,为提高省域治理体系和治理能力现代化提供经验借鉴。

ChatGPT应用中的科研诚信风险及其伦理治理

作为具有高度人工智能特点的新成果,ChatGPT自面世以来就受到广泛关注。其强大的信息整合能力、生成性的自主学习能力、良好的人机交互能力在为科学研究提供有力辅助的同时,也产生了科研诚信的隐忧。ChatGPT在辅助科研中存在的诚信风险主要包括:信息失真的风险、剽窃侵权的风险、科研失德的风险。要规避这些风险,就必须对ChatGPT的应用进行伦理治理。ChatGPT使用应当遵守公开知情原则、公平正义原则、共同责任原则。唯有强化研究者的道德自觉,建立ChatGPT伦理审查机制,构建ChatGPT科研诚信伦理控制体系,才能确保ChatGPT在科研辅助中满足科研诚信要求、具备道德正当性。

中国竞技体操后备人才培养多元共治的影响因素研究

文章主要采用建构式案例研究方法,以扎根理论编码技术为辅助,对参与竞技体操后备人才培养治理的组织进行多案例分析,构建出竞技体操后备人才培养多元共治影响因素的理论框架。研究发现:竞技体操后备人才培养多元共治的影响因素包括价值认同、资源投入、合作机制、组织能力和制度环境。其中,价值认同是实现竞技体操后备人才培养多元共治的原动力;资源投入和合作机制均对多元共治绩效产生正向的促进作用;组织能力和制度环境通过与其他因素产生交互作用而对竞技体操后备人才培养多元共治绩效产生正向的促进作用。

司法裁判如何实现社会治理

司法裁判的微观修复功能源自司法权的本质,宏观社会功能来自案件传播中的观念磨合与共识形成,司法裁判与社会治理在法理上是相融共通的,也会推进公平正义、稳定秩序、公共理性与个体尊严等社会治理价值目标的实现。司法裁判参与社会治理的方式包括:推动公共政策的形成;规范行政权力的运行;促进法律适用的统一;形塑公众观念和行为。司法裁判发挥社会治理作用需要一定的条件,亦存在被滥用的风险,为了防范这些问题,需要坚持司法的职能定位和基本逻辑,强化裁判文书的释法说理能力,注重司法与民意之间的良性互动,拓展和优化司法裁判的共知共享途径。

深化职业教育产教融合的关键是实现跨界组织实体化运作

深化产教融合是职业教育实现高质量发展的核心举措。改革开放以来,我国职业教育产教融合在政策牵引和实践演绎的相互作用下,展现了由松散到紧密、由浅层次到深层次的演变历程。但长期以来,产教“融而不合”、校企“跨而不实”的现实困境始终难以破题。伴随市域产教联合体、行业产教融合共同体等新型产教跨界组织的产生与发展,以制度突破为基本前提,推进跨界组织的实体化运作成为深化职业教育产教融合的关键。而实现这一点,需要跨界组织具有符合实际的组织结构、发挥实效的主导权力、约束有力的职责分工、稳定的利益共享机制、有效的激励保障政策,也需要多方主体协同有效的共建共治。

科教融汇视域下高职教育校企协同创新治理的逻辑与路径研究

教育、科技、人才“三位一体”重要论述为科教融汇视域下高职教育校企协同创新治理提供了政策基础与现实依据。高职教育校企协同创新实践中呈现出校企主体功能效益差异、管理权力运行向度单一、利益平衡机制缺失等问题表征,实际上是由于协同创新价值认同缺失、权力分配失衡、利益共享不均衡等治理不足所致。外溢性的公共价值达成、异质性的多元主体协同及柔性的网络化秩序建立共同构成了高职教育校企协同创新治理的逻辑。结合实践案例分析,校企协同创新治理现代化应通过建立“产科教”融合的治理价值理念、保障协同创新治理主体话语权、建立协同创新治理机制、构建基于自组织的协同创新场域等路径推进。

城市更新专项规划编制的内容体系构成与关键技术路径

城市更新专项规划是当前各地推进城市更新行动的重要抓手和新兴工具,其编制方法和工作路径正处于探索阶段。辨析城市更新专项规划兴起的背景与需求,对比分析北京、深圳、广州、重庆等地的规划编制经验,总结市区层面城市更新专项规划编制的主要做法与内容构成,详细剖析以存量空间资源统筹为核心的“本底识别—分类梳理—管控引导”规划编制技术路径,从实施流程、传导机制、落地工具等方面提出保障城市更新专项规划效用发挥的措施建议。

城市洪涝治理与韧性城市建设:变革、创新与启示

我国城市洪涝治理经历了从工程措施到工程与非工程措施并举,从洪涝分治到洪涝统筹,从城市局部治理到流域系统治理的重大转变。特别是海绵城市和韧性城市理念的引入,显著提升了城市洪涝治理水平,促进了城市可持续发展。经过多年探索与实践,我国在技术应用、政策管理、公众与社会参与等方面取得了显著进展,城市洪涝模拟与风险评估取得重要成果,监测感知系统日趋完善,预报预警技术取得突破,应用场景更加广泛;跨部门协作与联动机制、政府与社会资本合作模式的提出,高效信息传播机制和公众参与程度的加强,均显著增强了城市应对洪涝灾害的能力,为防洪减灾工作提供了有力支撑。借助北斗卫星、激光雷达、物联网、人工智能、大数据等先进技术,我国持续推进数字孪生流域、国家水网与区域水网建设,为洪涝治理和水利高质量发展提供了重要支撑。今后,城市洪涝治理将继续朝着系统化、智能化、生态化方向发展,面对新时代的机遇与挑战,应结合海绵城市与韧性城市建设,坚持系统治理、坚守底线思维、坚持创新发展,通过全局性谋划和整体性推动,不断提升水旱灾害防御水平和水安全保障能力。

思想政治教育一体化的概念内涵、核心要义及实践路径

把培养人、塑造人、发展人作为思想政治教育一体化的核心要义,文本以将培养社会主义合格建设者和可靠接班人与实现人的自由全面发展的辩证统一作为描绘实践主体的自觉自为;以思想政治教育守正创新及政策设计、制度保障和评价体系的完善作为发展动力;以中华优秀传统文化和社会主义核心价值观作为强大精神力量,提出思想政治教育一体化聚集人心、凝聚力量、发挥作用、凸显价值的独特方案。

预算管理一体化下高校政府采购预算管理研究

预算管理一体化深刻改变了政府采购管理的业务流程和控制规范,高校政府采购预算管理如何真正适应预算管理一体化的要求成为高校迫切需要面对的难题。本文研究了预算管理一体化中政府采购管理机制,分析了新形势下高校面临的管理困难,提出了在预算管理一体化的理念下优化高校政府采购预算管理的应对措施,旨在促进高校政府采购预算编制与执行管理工作有效开展,使得高校可以更好地适应预算管理一体化要求。