The development of global trade has transformed the global economy into an integrated form of market economy, and the progress of information technology has made this connection even closer. The information exchange a...The development of global trade has transformed the global economy into an integrated form of market economy, and the progress of information technology has made this connection even closer. The information exchange and communication network established through computer software systems and electronic information technology has made each enterprise more relevant and more influential. Facing the impact of information technology, if the accounting work cannot be adjusted quickly, the whole enterprise management will face a collapse. Therefore, it seems that it is imperative to change the accounting function of enterprises under the information environment. This paper intends to start with the impact of information technology on accounting work, analyze the significance of accounting information, and discuss the optimization and quality improvement of accounting work under the information environment, hoping to bring some help to practitioners in the same industry.展开更多
Under the information environment, information technology is widely used in education and teaching, and gradually becomes an indispensable part, providing great convenience for education and teaching. Homework is a su...Under the information environment, information technology is widely used in education and teaching, and gradually becomes an indispensable part, providing great convenience for education and teaching. Homework is a supplement and extension of classroom teaching, and has the functions of laying a solid foundation, checking and mending defects, etc. However, there was a serious "one size fits all" situation in the previous homework design, which failed to maximize the effectiveness of homework. Under this background, it is urgent to design hierarchical operation. Based on this, the following will take primary school Chinese teaching as the carrier, first analyze the significance of hierarchical homework design, and then explore the countermeasures of hierarchical homework design under the information environment, hoping to provide beneficial reference.展开更多
The purpose of this study lies in exploring the role of materiality in environmental information disclosures under the securities laws of the United States and China,discussing the differences in the regulatory mechan...The purpose of this study lies in exploring the role of materiality in environmental information disclosures under the securities laws of the United States and China,discussing the differences in the regulatory mechanism,limits of enforcement,and challenges of seeking global harmonization.The paper does a comparative legal analysis of statutory provisions,judicial interpretations,and regulatory frameworks of the U.S.Securities and Exchange Commission(SEC)and the China Securities Regulatory Commission(CSRC).Furthermore,it provides frameworks of global sustainability reporting such as the Task Force on Climate-related Financial Disclosures(TCFD)and the Global Reporting Initiative(GRI).The findings show that U.S.securities law uses a financial materiality standard with respect to what companies must disclose to investors.On the other hand,China’s regulatory approach has a double materiality in considering not only financial impacts but also wider environmental and social factors.Although there are these distinctions,both of these jurisdictions face issues of common obstruction such as ambiguities in materiality determination,inconsistent enforcement,and fear of greenwashing.This paper asserts that the U.S.and China regulatory frameworks need to converge more to promote greater corporate transparency and ESG disclosures.Regulators can even align disclosure practices with internationally recognized standards of work to add confidence for investors,fight off misleading sustainability claims and ensure accountable reporting in pertinent environments.The study concludes that the green challenges of global markets can only be tackled by regulating cooperative actions and using standardized reporting guidelines.展开更多
China＇s 2007 Open Government Information Regulations is widely considered as a milestone in the country＇s information policy history and is praised as a ＂sunshine program＂. The Environmental Information Disclosure...China＇s 2007 Open Government Information Regulations is widely considered as a milestone in the country＇s information policy history and is praised as a ＂sunshine program＂. The Environmental Information Disclosure Decree was the first to operationalize these general regulations into a sectorai information disclosure system on environment. This study assessed the implementation of the environmental information disclosure system about six months after the Decree took effect on May 1, 2008. Through reviewing the websites of all 31 provincial Environmental Protection Bureaus and the Ministry of Environmental Protection, conducting an experiment with actual information disclosure request, and through interviews with all provincial Environmental Protection Bureaus, this article concluded that the implementation of the environmental information disclosure system still fails short. Future improvements should focus on further publicity of the regulations and decree to enhance public participation, the establishment of an independent evaluation and supervision system for information disclosure, the exchange of experiences and best practices among provincial Environmental Protection Bureaus, and on strengthening the legal status of environmental information disclosure.展开更多
Element contents of tree rings and soils near tree roots collected from Deodar cedar (Cedrus deodara (Roxb.) G. Don) and Masson pine (Picks massoniana lamb.) were determined to study the relationship between the angul...Element contents of tree rings and soils near tree roots collected from Deodar cedar (Cedrus deodara (Roxb.) G. Don) and Masson pine (Picks massoniana lamb.) were determined to study the relationship between the angular distribution of element contents in tree rings and the environmental information. The chemical composition and properties of soils are very much complicated, which leads to the non-uniform distribution of the element contents in tree rings. The statistical multi-variable regression method was used to got the information of the tree-centered distribution of element contents in the environment (soil) (C’), C’(z, θj ), from the distribution of element contents in tree rings (C), C(Z, θi), which depends on the plane azimuth angle (θi), i. e., C=C(Z,θi), where Z is the atomic number of the element, with a satisfactory result,though this study is only a primary one.展开更多
In quantum metrology we usually extract information from the reduced probe system but ignore the information lost inevitably into the environment. However, K. Mφlmer [Phys. Rev. Lett. 114, 040401 （2015）] showed tha...In quantum metrology we usually extract information from the reduced probe system but ignore the information lost inevitably into the environment. However, K. Mφlmer [Phys. Rev. Lett. 114, 040401 （2015）] showed that the information lost into the environment has an important effect on improving the successful probability of quantum process discrimination. Here we reconsider the model of a driven atom coupled to an environment and distinguish which of two candidate Hamiltonians governs the dynamics of the whole system. We mainly discuss two measurement methods, one of which obtains only the information from the reduced atom state and the other obtains the information from both the atom and its environment. Interestingly, for the two methods the optimal initial states of the atom, used to improve the successful probability of the process discrimination, are different. By comparing the two methods we find that the partial information from the environment is very useful for the discriminations.展开更多
Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines th...Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines the factors influencing level of environmental protection information disclosure. The findings show that the disclosure level has improved, but the overall level is still low and unable to satisfy information users; there is positive correlation between corporate size, industry type, accounting firm's type and corporate environmental dis-closure index. The companies of large scale and heavy pollu-tion and those audited by international "Big 4" and domestic "Big 10" accounting firms have a high level of environmental disclosure, while the profitability and financial leverage has no impact on the disclosure level. Finally some suggestions are put forward to establish environmental information disclosure sys-tem in China.展开更多
For the need to protect the eco-environment and to strengthen environmental management in Lake Baiyangdian, water environment information aimed to get the water quality information more convenient and more intuitionis...For the need to protect the eco-environment and to strengthen environmental management in Lake Baiyangdian, water environment information aimed to get the water quality information more convenient and more intuitionistic was of significance. Based on massive monitoring data of Lake Baiyangdian and the important advantage of spatial analysis functions of GIS （geographical information system）, a system of B-WEIS （Baiyangdian water environment information system） was designed in the work. Component GIS of ArcEngine 9.3 GIS, combined with GIS and component technology, was used to research and develop the proposed system. This system realized different functions of management, data query, statistic analysis and visualization query to the Lake Baiyangdian water monitoring results. It also integrated with professional water quality model to realize evaluation of water quality and calculation of environmental capacity function. The designed system contributed to expand the management on Lake Baiyangdian more professional and available.展开更多
This study aims to identify the current situation and problems of environmental information statement for major four home appliances （refrigerators, washing machines, air conditioners and television receivers） sold ...This study aims to identify the current situation and problems of environmental information statement for major four home appliances （refrigerators, washing machines, air conditioners and television receivers） sold at online stores in Japan, and then to suggest how to improve the situation, through a questionnaire survey conducted among businesses that operate online stores and online malls with multiple online stores. The findings of this study are summarized into the following two points： （l） It is found out that environmental information statement for the home appliances at online stores has four problems： （i） less information on ＂three Rs （reduce, reuse and recycle）＂ and ＂chemical substances＂ than the one on ＂energy conservation＂; （ii） cost for providing environmental information statement; （iii） issues associated with a label and mark placement; （iv） issues associated with energy conservation statement. （2） Improvements are suggested for each of the four problems listed above, and shown are （i） the effectiveness of, and need to promote, a label and mark placement; （ii） cost burden on buyers; （iii） need of active efforts made by businesses and of dissemination of legal regulations to businesses.展开更多
In Brazil, environmental accounting is inserted in a set of emerging matters, which are arousing great interest among researchers. One of the important points regarding the environmental issue is how to develop tools ...In Brazil, environmental accounting is inserted in a set of emerging matters, which are arousing great interest among researchers. One of the important points regarding the environmental issue is how to develop tools in order to analyze and manage the natural resources in a balanced way. However, in the literature there are no studies that made use of a knowledge-based approach to implement environmental accounting in organizations. This work aims to examine how environmental accounting can contribute to the knowledge creation in organizations. It held an exploratory, descriptive study and a research-action. The methodological procedures held were： literature review and development of a research-action in a forest enterprise between October 2008 and January 2011. During the interviews, the creation and change of routines and activities was pointed out, such as classification of expenditures schedules, creation of new accounts and new knowledge which help the planning and decision-making process in the organization. This work has an original character due to the practical application within an organization, in which there is a longitudinal follow up for a period of two years and three months, showing the results obtained through interviews with people involved in this process of implementing environmental accounting.展开更多
Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the envir...Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company＇s output by applying the environmental management system （EMS） in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.展开更多
Biomedical and Environmental Sciences, an international journal with emphasis on scientific findings in China, publishes articles dealing with biologic and toxic effects of environmental pollutants on man and other fo...Biomedical and Environmental Sciences, an international journal with emphasis on scientific findings in China, publishes articles dealing with biologic and toxic effects of environmental pollutants on man and other forms of life. The effects may be measured with pharmacological, biochemical, pathological, and immunological techniques. The journal also publishes reports dealing ~ith the entry, transport, and fate of natural and anthropogenic chemicals in the biosphere, and their impact on human health and well-being. Papers describing biochemical, pharmacological, pathological, toxicological and immunological studies of pharmaceuticals （biotechnological products） are also welcome.展开更多
Biomedical and Environmental Sciences, an intemational journal with emphasis on scientific findings in China, publishes articles dealing with biologic and toxic effects of environmental pollutants on man and other for...Biomedical and Environmental Sciences, an intemational journal with emphasis on scientific findings in China, publishes articles dealing with biologic and toxic effects of environmental pollutants on man and other forms of life. The effects may be measured with pharmacological, biochemical, pathological, and immunological techniques. The journal also publishes reports dealing with the entry, transport, and fate of natural and anthropogenic chemicals in the biosphere, and their impact on human health and well-being. Papers describing biochemical, pharmacological, pathological, toxicological and immunological studies of pharmaceuticals （biotechnological products） are also welcome.展开更多
Biomedical and Environmental Sciences, an intemational journal with emphasis on scientific findings in China, publishes articles dealing with biologic and toxic effects of environmental pollutants on man and other for...Biomedical and Environmental Sciences, an intemational journal with emphasis on scientific findings in China, publishes articles dealing with biologic and toxic effects of environmental pollutants on man and other forms of life. The effects may be measured with pharmacological, biochemical, pathological, and immunological techniques. The journal also publishes reports dealing with the entry, transport, and fate of natural and anthropogenic chemicals in the biosphere, and their impact on human health and well-being. Papers describing biochemical, pharmacological, pathological, toxicological and immunological studies of pharmaceuticals （biotechnological products） are also welcome.展开更多
Biomedical and Environmental Sciences,an international journal with special emphasis on scientificfindings in China,publishes articles dealing with biologic and toxic effects of environmental pollutants onman and othe...Biomedical and Environmental Sciences,an international journal with special emphasis on scientificfindings in China,publishes articles dealing with biologic and toxic effects of environmental pollutants onman and other forms of life.The effects may be measured with pharmacological,biochemical,pathological,and immunological techniques.The journal also publishes reports dealing with the entry,transport,andfate of natural and anthropogenic chemicals in the biosphere,and their impact on human health andwell-being.Papers describing biochemical,pharmacological,pathological,and immunological studies ofpharmaceuticals that might facilitate the interpretation of toxic effects of environmental pollutants are also展开更多
As an innovation in the environmental governance system that breaks the traditional hierarchical structure,environmental protection supervision has not only played a significant role in protecting tangible environment...As an innovation in the environmental governance system that breaks the traditional hierarchical structure,environmental protection supervision has not only played a significant role in protecting tangible environmental rights but also expanded the basic scope of the right to environmental information—part of procedural environmental rights.In the supervision of environmental protection,the objects of the right to environmental information and the subjects of the obligation to provide environmental information have been both expanded,with the focus shifting from government information to Party information and from administrative organs to Party organs.This vividly demonstrates the Communist Party of China’s concrete efforts to protect human rights in the field of the endeavor to build an ecological civilization.At present,the realization of the right to environmental information in environmental protection supervision still faces problems such as insufficient standards and norms,disordered practice and operation,and lack of liability guarantee.In this context,based on renewing relevant subjects’cognition of the right to know in environmental protection supervision,we should further improve and specify the rule for disclosing information about environmental protection supervision,rationally distribute the obligations for information disclosure in environmental protection supervision,and clarify the accountability rules for violating relevant requirements for information disclosure,so as to promote the overall development of the environmental protection supervision system while guaranteeing the realization of the right to environmental information.展开更多
Since entering into the new century,domestic society develops rapidly,a variety of advanced ideas are constantly introduced into our country,the awakening of people’s ideology also makes the society develop greatly.L...Since entering into the new century,domestic society develops rapidly,a variety of advanced ideas are constantly introduced into our country,the awakening of people’s ideology also makes the society develop greatly.Low carbon economy is a new economic concept,which is the need of achieving sustainable development of society,and the requirements of the times.With the development of economy,more and more domestic listed companies appear.In listed companies,there are still many problems and shortcomings in the disclosure of environmental accounting information,which need improving constantly.This paper mainly studies the problems of environmental accounting information disclosure of listed companies in low carbon economy,and puts forward some specific suggestions and measures,to promote the development of listed companies.展开更多
This study examines the empirical feasibility of quantitatively integrating environmental value information into Strategic Environmental Assessment(SEA).An analytical framework was established to incorporate environme...This study examines the empirical feasibility of quantitatively integrating environmental value information into Strategic Environmental Assessment(SEA).An analytical framework was established to incorporate environmental cost estimates into the SEA process by utilizing ecosystem service unit values provided by the Environmental Valuation Information System(EVIS),a national platform developed to support the evaluation of policies and projects.The framework was applied to a case study involving a multipurpose rural water development project in South Korea.Ecosystem service losses resulting from the project were quantified using biophysical indicators,such as vegetation biomass,forest area,and hydrological functions,and subsequently monetized through the application of the market price method,replacement cost method,and contingent valuation method.The total annual environmental cost was estimated to be approximately KRW 56.18 billion,with the majority attributable to losses in forest conservation and climate regulation services.These findings demonstrate that quantified environmental data can serve as a robust basis for alternative comparison and site evaluation within SEA.The study provides empirical evidence supporting the advancement of SEA from a predominantly procedural tool focused on environmental protection to a more comprehensive sustainability assessment framework that integrates environmental,economic,and social considerations.Furthermore,the results suggest that EVIS-based quantitative information holds potential for broader application in other national evaluation systems,such as preliminary feasibility studies and regulatory impact assessments.展开更多
文摘The development of global trade has transformed the global economy into an integrated form of market economy, and the progress of information technology has made this connection even closer. The information exchange and communication network established through computer software systems and electronic information technology has made each enterprise more relevant and more influential. Facing the impact of information technology, if the accounting work cannot be adjusted quickly, the whole enterprise management will face a collapse. Therefore, it seems that it is imperative to change the accounting function of enterprises under the information environment. This paper intends to start with the impact of information technology on accounting work, analyze the significance of accounting information, and discuss the optimization and quality improvement of accounting work under the information environment, hoping to bring some help to practitioners in the same industry.
文摘Under the information environment, information technology is widely used in education and teaching, and gradually becomes an indispensable part, providing great convenience for education and teaching. Homework is a supplement and extension of classroom teaching, and has the functions of laying a solid foundation, checking and mending defects, etc. However, there was a serious "one size fits all" situation in the previous homework design, which failed to maximize the effectiveness of homework. Under this background, it is urgent to design hierarchical operation. Based on this, the following will take primary school Chinese teaching as the carrier, first analyze the significance of hierarchical homework design, and then explore the countermeasures of hierarchical homework design under the information environment, hoping to provide beneficial reference.
文摘The purpose of this study lies in exploring the role of materiality in environmental information disclosures under the securities laws of the United States and China,discussing the differences in the regulatory mechanism,limits of enforcement,and challenges of seeking global harmonization.The paper does a comparative legal analysis of statutory provisions,judicial interpretations,and regulatory frameworks of the U.S.Securities and Exchange Commission(SEC)and the China Securities Regulatory Commission(CSRC).Furthermore,it provides frameworks of global sustainability reporting such as the Task Force on Climate-related Financial Disclosures(TCFD)and the Global Reporting Initiative(GRI).The findings show that U.S.securities law uses a financial materiality standard with respect to what companies must disclose to investors.On the other hand,China’s regulatory approach has a double materiality in considering not only financial impacts but also wider environmental and social factors.Although there are these distinctions,both of these jurisdictions face issues of common obstruction such as ambiguities in materiality determination,inconsistent enforcement,and fear of greenwashing.This paper asserts that the U.S.and China regulatory frameworks need to converge more to promote greater corporate transparency and ESG disclosures.Regulators can even align disclosure practices with internationally recognized standards of work to add confidence for investors,fight off misleading sustainability claims and ensure accountable reporting in pertinent environments.The study concludes that the green challenges of global markets can only be tackled by regulating cooperative actions and using standardized reporting guidelines.
基金supported by the National Basic Research Program(973) of China(No.2007CB407307)the National Key Project of Scientific and Technical Supporting Program(No.2008BAC32B07)the Netherlands Royal Academy of Arts and Sciences and the Chinese Academy of Sciences(No.10CDP030)
文摘China＇s 2007 Open Government Information Regulations is widely considered as a milestone in the country＇s information policy history and is praised as a ＂sunshine program＂. The Environmental Information Disclosure Decree was the first to operationalize these general regulations into a sectorai information disclosure system on environment. This study assessed the implementation of the environmental information disclosure system about six months after the Decree took effect on May 1, 2008. Through reviewing the websites of all 31 provincial Environmental Protection Bureaus and the Ministry of Environmental Protection, conducting an experiment with actual information disclosure request, and through interviews with all provincial Environmental Protection Bureaus, this article concluded that the implementation of the environmental information disclosure system still fails short. Future improvements should focus on further publicity of the regulations and decree to enhance public participation, the establishment of an independent evaluation and supervision system for information disclosure, the exchange of experiences and best practices among provincial Environmental Protection Bureaus, and on strengthening the legal status of environmental information disclosure.
文摘Element contents of tree rings and soils near tree roots collected from Deodar cedar (Cedrus deodara (Roxb.) G. Don) and Masson pine (Picks massoniana lamb.) were determined to study the relationship between the angular distribution of element contents in tree rings and the environmental information. The chemical composition and properties of soils are very much complicated, which leads to the non-uniform distribution of the element contents in tree rings. The statistical multi-variable regression method was used to got the information of the tree-centered distribution of element contents in the environment (soil) (C’), C’(z, θj ), from the distribution of element contents in tree rings (C), C(Z, θi), which depends on the plane azimuth angle (θi), i. e., C=C(Z,θi), where Z is the atomic number of the element, with a satisfactory result,though this study is only a primary one.
基金Project supported by the National Natural Science Foundation of China(Grant Nos.11274043,11375025,and 11005008)
文摘In quantum metrology we usually extract information from the reduced probe system but ignore the information lost inevitably into the environment. However, K. Mφlmer [Phys. Rev. Lett. 114, 040401 （2015）] showed that the information lost into the environment has an important effect on improving the successful probability of quantum process discrimination. Here we reconsider the model of a driven atom coupled to an environment and distinguish which of two candidate Hamiltonians governs the dynamics of the whole system. We mainly discuss two measurement methods, one of which obtains only the information from the reduced atom state and the other obtains the information from both the atom and its environment. Interestingly, for the two methods the optimal initial states of the atom, used to improve the successful probability of the process discrimination, are different. By comparing the two methods we find that the partial information from the environment is very useful for the discriminations.
基金Northwestern Polytechnical University and the support of 2006 and 2007 scientific research project of Xi’an international studies university to this item
文摘Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines the factors influencing level of environmental protection information disclosure. The findings show that the disclosure level has improved, but the overall level is still low and unable to satisfy information users; there is positive correlation between corporate size, industry type, accounting firm's type and corporate environmental dis-closure index. The companies of large scale and heavy pollu-tion and those audited by international "Big 4" and domestic "Big 10" accounting firms have a high level of environmental disclosure, while the profitability and financial leverage has no impact on the disclosure level. Finally some suggestions are put forward to establish environmental information disclosure sys-tem in China.
文摘For the need to protect the eco-environment and to strengthen environmental management in Lake Baiyangdian, water environment information aimed to get the water quality information more convenient and more intuitionistic was of significance. Based on massive monitoring data of Lake Baiyangdian and the important advantage of spatial analysis functions of GIS （geographical information system）, a system of B-WEIS （Baiyangdian water environment information system） was designed in the work. Component GIS of ArcEngine 9.3 GIS, combined with GIS and component technology, was used to research and develop the proposed system. This system realized different functions of management, data query, statistic analysis and visualization query to the Lake Baiyangdian water monitoring results. It also integrated with professional water quality model to realize evaluation of water quality and calculation of environmental capacity function. The designed system contributed to expand the management on Lake Baiyangdian more professional and available.
文摘This study aims to identify the current situation and problems of environmental information statement for major four home appliances （refrigerators, washing machines, air conditioners and television receivers） sold at online stores in Japan, and then to suggest how to improve the situation, through a questionnaire survey conducted among businesses that operate online stores and online malls with multiple online stores. The findings of this study are summarized into the following two points： （l） It is found out that environmental information statement for the home appliances at online stores has four problems： （i） less information on ＂three Rs （reduce, reuse and recycle）＂ and ＂chemical substances＂ than the one on ＂energy conservation＂; （ii） cost for providing environmental information statement; （iii） issues associated with a label and mark placement; （iv） issues associated with energy conservation statement. （2） Improvements are suggested for each of the four problems listed above, and shown are （i） the effectiveness of, and need to promote, a label and mark placement; （ii） cost burden on buyers; （iii） need of active efforts made by businesses and of dissemination of legal regulations to businesses.
文摘In Brazil, environmental accounting is inserted in a set of emerging matters, which are arousing great interest among researchers. One of the important points regarding the environmental issue is how to develop tools in order to analyze and manage the natural resources in a balanced way. However, in the literature there are no studies that made use of a knowledge-based approach to implement environmental accounting in organizations. This work aims to examine how environmental accounting can contribute to the knowledge creation in organizations. It held an exploratory, descriptive study and a research-action. The methodological procedures held were： literature review and development of a research-action in a forest enterprise between October 2008 and January 2011. During the interviews, the creation and change of routines and activities was pointed out, such as classification of expenditures schedules, creation of new accounts and new knowledge which help the planning and decision-making process in the organization. This work has an original character due to the practical application within an organization, in which there is a longitudinal follow up for a period of two years and three months, showing the results obtained through interviews with people involved in this process of implementing environmental accounting.
文摘Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company＇s output by applying the environmental management system （EMS） in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.
文摘Biomedical and Environmental Sciences, an international journal with emphasis on scientific findings in China, publishes articles dealing with biologic and toxic effects of environmental pollutants on man and other forms of life. The effects may be measured with pharmacological, biochemical, pathological, and immunological techniques. The journal also publishes reports dealing ~ith the entry, transport, and fate of natural and anthropogenic chemicals in the biosphere, and their impact on human health and well-being. Papers describing biochemical, pharmacological, pathological, toxicological and immunological studies of pharmaceuticals （biotechnological products） are also welcome.
文摘Biomedical and Environmental Sciences, an intemational journal with emphasis on scientific findings in China, publishes articles dealing with biologic and toxic effects of environmental pollutants on man and other forms of life. The effects may be measured with pharmacological, biochemical, pathological, and immunological techniques. The journal also publishes reports dealing with the entry, transport, and fate of natural and anthropogenic chemicals in the biosphere, and their impact on human health and well-being. Papers describing biochemical, pharmacological, pathological, toxicological and immunological studies of pharmaceuticals （biotechnological products） are also welcome.
文摘Biomedical and Environmental Sciences, an intemational journal with emphasis on scientific findings in China, publishes articles dealing with biologic and toxic effects of environmental pollutants on man and other forms of life. The effects may be measured with pharmacological, biochemical, pathological, and immunological techniques. The journal also publishes reports dealing with the entry, transport, and fate of natural and anthropogenic chemicals in the biosphere, and their impact on human health and well-being. Papers describing biochemical, pharmacological, pathological, toxicological and immunological studies of pharmaceuticals （biotechnological products） are also welcome.
文摘Biomedical and Environmental Sciences,an international journal with special emphasis on scientificfindings in China,publishes articles dealing with biologic and toxic effects of environmental pollutants onman and other forms of life.The effects may be measured with pharmacological,biochemical,pathological,and immunological techniques.The journal also publishes reports dealing with the entry,transport,andfate of natural and anthropogenic chemicals in the biosphere,and their impact on human health andwell-being.Papers describing biochemical,pharmacological,pathological,and immunological studies ofpharmaceuticals that might facilitate the interpretation of toxic effects of environmental pollutants are also
基金an initial progress of the“Research on Improving the Central Supervision System of Ecological and Environmental Protection”(Project No.21ZDA088)a National Social Science Foundation Major Project of the Research on the Interpretation of the Spirit of the Fifth Plenary Session of the 19th CPC Central Committee。
文摘As an innovation in the environmental governance system that breaks the traditional hierarchical structure,environmental protection supervision has not only played a significant role in protecting tangible environmental rights but also expanded the basic scope of the right to environmental information—part of procedural environmental rights.In the supervision of environmental protection,the objects of the right to environmental information and the subjects of the obligation to provide environmental information have been both expanded,with the focus shifting from government information to Party information and from administrative organs to Party organs.This vividly demonstrates the Communist Party of China’s concrete efforts to protect human rights in the field of the endeavor to build an ecological civilization.At present,the realization of the right to environmental information in environmental protection supervision still faces problems such as insufficient standards and norms,disordered practice and operation,and lack of liability guarantee.In this context,based on renewing relevant subjects’cognition of the right to know in environmental protection supervision,we should further improve and specify the rule for disclosing information about environmental protection supervision,rationally distribute the obligations for information disclosure in environmental protection supervision,and clarify the accountability rules for violating relevant requirements for information disclosure,so as to promote the overall development of the environmental protection supervision system while guaranteeing the realization of the right to environmental information.
文摘Since entering into the new century,domestic society develops rapidly,a variety of advanced ideas are constantly introduced into our country,the awakening of people’s ideology also makes the society develop greatly.Low carbon economy is a new economic concept,which is the need of achieving sustainable development of society,and the requirements of the times.With the development of economy,more and more domestic listed companies appear.In listed companies,there are still many problems and shortcomings in the disclosure of environmental accounting information,which need improving constantly.This paper mainly studies the problems of environmental accounting information disclosure of listed companies in low carbon economy,and puts forward some specific suggestions and measures,to promote the development of listed companies.
基金funded by Korea Environmental Industry&Technology Institute(KEITI)through“Development of Aquatic Ecosystem Service Evaluation Indicators and Valuation Technology”of the Korea Ministry of Environment(MOE)(RS-2025-02214985).
文摘This study examines the empirical feasibility of quantitatively integrating environmental value information into Strategic Environmental Assessment(SEA).An analytical framework was established to incorporate environmental cost estimates into the SEA process by utilizing ecosystem service unit values provided by the Environmental Valuation Information System(EVIS),a national platform developed to support the evaluation of policies and projects.The framework was applied to a case study involving a multipurpose rural water development project in South Korea.Ecosystem service losses resulting from the project were quantified using biophysical indicators,such as vegetation biomass,forest area,and hydrological functions,and subsequently monetized through the application of the market price method,replacement cost method,and contingent valuation method.The total annual environmental cost was estimated to be approximately KRW 56.18 billion,with the majority attributable to losses in forest conservation and climate regulation services.These findings demonstrate that quantified environmental data can serve as a robust basis for alternative comparison and site evaluation within SEA.The study provides empirical evidence supporting the advancement of SEA from a predominantly procedural tool focused on environmental protection to a more comprehensive sustainability assessment framework that integrates environmental,economic,and social considerations.Furthermore,the results suggest that EVIS-based quantitative information holds potential for broader application in other national evaluation systems,such as preliminary feasibility studies and regulatory impact assessments.
