学科分类
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44 个结果
  • 简介:ThisstudyaimstoexplorefundamentalissuesrelatedtoIFRSadoptioninIndonesia,includinghoweducationalaccountinganticipatesIFRSimplementationin2012,thereadinessofIndonesianaccountantstofacetheimplementationofIFRSandtheliberalizationofaccountingservicesandPPApreparednesstomakeaccountants,whoarecompetentandabletocompeteintheglobalmarket.Theresearchmethodusedinthisresearchisdescriptiveresearchmethodbyusingdatafromvarioussourcesofliteraturesuchasbooks,informationfrommassmediaandinternet.TheresultsofthisstudyindicatethatIFRSimplementationwillbedonetakingalotofchangesinmindset,paradigm,andaccountingteachingpatterns.Acurriculumimprovementshouldbemadetocreateaccountantsreadytocompeteintheglobalmarketplace.

  • 标签: IFRS ACCOUNTING EDUCATIONAL
  • 简介:Inthepast,evaluationsofecosystemfunctionsweremostlybasedonCostanza'smodel,whereasthespatial,qualityandtemporalcharacteristicsofregionalecosystemswerenotconsideredinthemodel.Focusingontheseissues,coefficientsofregionaldifference,spatialheterogeneityandwillingness-to-pay(WTP)wereestablishedtomodifyCostanza'smodel,andanewcomprehensivevaluationmodelofecosystemfunctionsisproposed.TheanalyticalresultsindicatethatthecomprehensivemodelcouldevaluateregionalecosystemfunctionsinChinaaccuratelyandprovidemorehelpfulinformationfordecision-making.TheempiricalstudyonZhangbeiCountyinHebeiProvinceshowsthattheintensivehumanactivitiescouldlimittheprovisionofecosystemfunctionswhiletheplannedecologicalprogramsmightpromotetherestorationofecosystemfunctions.

  • 标签: 生态经济学 生态系统 价值 研究
  • 简介:Therearealotoffunctionsofmarineresources.Thevariousandcompetingconflictsbetweendifferentusersanddifferentsectorsintheuseofmarineresourceswillcausethedisorderlydevelopmentofmarineresources,andevendestroythemarineecosystem.Marinefunctionalzoningisaneffectivetooltosolvetheconflicts.However,therearesomeshortcomingsinthecurrentunderstandingonmarinefunctionalzoninganditspractice.Inthispaper,acasestudyontheresource-orientedmarinefunctionalzoningofXiangshanPortisintroduced.Bytheprinciplesofresource-orientedandpublicparticipation,XiangshanPortisdividedintosevenzones,andthemainfunctionofthewholeportandsevenzonesaredeterminedbytheenvironmentaleconomicsanalysis.AcasestudyofXiamenisalsointroducedforhowtointegratemarinefunctionalzoningintoacoastalcityconceptualplanning.Undertheconservationprinciple,resources-orientedprincipleandsoon,theadvantagesanddisadvantagesofnaturalecosystem,socialecosystemandeconomicecosystemareholisticallyanalyzed,theurbanorientationofXiamenisdeterminedasaregionalinternationaltourismcity,andthewholecityisdividedintofivefunctionzonesaccordingtoitsleadingindustry-tourism.Resource-orientedmarinefunctionalzoninghasalong-termguidanceforsustainableuseofmarineresourcesanddevelopmentstrategyofacoastalcity.Andenvironmentaleconomicsanalysisisaneffectivetoolforresource-orientation.

  • 标签: 生态经济 沿海地区 区域经济 生态环境
  • 简介:Toimprovethecomparabilityoftheresearchresultsofecologicalindustry,theecologicalfootprintisappliedtoanalyzetheresourceutilizationandenvironmentalpollutioninvarioussubsystems,takingmaize-MSGasacase.ResultsshowthattheproductionprocessfrommaizetoMSGisaextendedprocessofecologicalfootprint,andthattheecologicalfootprintofthemaizeproductionisthebiggest;theextensionofecologicalfootprintisfollowedbytheincreaseoffootprintprofit,whichmeansthattheextensionofproductionchainisanimportantmethodtoimprovetheresourcesprofit;thesystemshaveabigproportionoftheindirectenergyecologicalfootprint;theairandwaterpollutioninMSGsubsystemisthemostserious.Atlast,itcanbeidentifiedthatecologicalfootprintisagoodmethodtomeasureresourceutilizationandenvironmentalpollutioninvarioussubsystemsofanintegratedecologicalindustry.

  • 标签: 社会生态学 玉米味精 生产效率 生态工业体系