The electromagnetic wave absorption of silicon carbide nanowires is improved by their uniform and diverse cross-structures.This study introduces a sustainable and high value-added method for synthesizing silicon carbi...The electromagnetic wave absorption of silicon carbide nanowires is improved by their uniform and diverse cross-structures.This study introduces a sustainable and high value-added method for synthesizing silicon carbide nanowires using lignite and waste silicon powder as raw materials through carbothermal reduction.The staggered structure of nanowires promotes the creation of interfacial polarization,impedance matching,and multiple loss mechanisms,leading to enhanced electromagnetic absorption performance.The silicon carbide nanowires demonstrate outstanding electromagnetic absorption capabilities with the minimum reflection loss of-48.09 d B at10.08 GHz and an effective absorption bandwidth(the reflection loss less than-10 d B)ranging from 8.54 to 16.68 GHz with a thickness of 2.17 mm.This research presents an innovative approach for utilizing solid waste in an environmentally friendly manner to produce broadband silicon carbide composite absorbers.展开更多
Value-added evaluation focuses on individual student growth by tracking changes in academic performance,skills,literacy,etc.,at different time points.It weakens horizontal comparisons and emphasizes vertical progress ...Value-added evaluation focuses on individual student growth by tracking changes in academic performance,skills,literacy,etc.,at different time points.It weakens horizontal comparisons and emphasizes vertical progress to more fairly reflect educational effectiveness.This evaluation method is particularly suitable for vocational education,effectively motivating students’learning enthusiasm and enhancing their self-confidence.Foreign research is represented by the Tennessee Value-Added Assessment System(TVAAS),widely used in evaluating school quality and teacher performance.Domestic research currently focuses on the theoretical construction,model establishment,optimization,and practical application of value-added evaluation,still facing significant challenges in data collection comprehensiveness and model adaptability.Aiming at current issues,this study focuses on exploring the application of artificial intelligence large models in student value-added evaluation from an evidence-based perspective,committed to constructing an innovative evidence-based value-added evaluation system.It aims to achieve precise assessment of students’learning effect“net value-added”through multi-source data collection,intelligent analysis,and personalized feedback.The system integrates outcome evaluation,process evaluation,value-added evaluation,and comprehensive evaluation to form a“four-in-one”dynamic evaluation framework,considering students’starting points,process performance,and final achievements.In the future,value-added evaluation needs to further expand the assessment of non-academic dimensions(such as professional literacy and social-emotional skills)and explore the application of non-linear models to promote the deepening and innovation of educational evaluation reform.展开更多
Based on the educational evaluation reform,this study explores the construction of an evidence-based value-added evaluation system based on data-driven,aiming to solve the limitations of traditional evaluation methods...Based on the educational evaluation reform,this study explores the construction of an evidence-based value-added evaluation system based on data-driven,aiming to solve the limitations of traditional evaluation methods.The research adopts the method of combining theoretical analysis and practical application,and designs the evidence-based value-added evaluation framework,which includes the core elements of a multi-source heterogeneous data acquisition and processing system,a value-added evaluation agent based on a large model,and an evaluation implementation and application mechanism.Through empirical research verification,the evaluation system has remarkable effects in improving learning participation,promoting ability development,and supporting teaching decision-making,and provides a theoretical reference and practical path for educational evaluation reform in the new era.The research shows that the evidence-based value-added evaluation system based on data-driven can reflect students’actual progress more fairly and objectively by accurately measuring the difference in starting point and development range of students,and provide strong support for the realization of high-quality education development.展开更多
Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial green...Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial greenhouse gas source.It elucidates the N_(2)O emission mechanism and influencing factors in adipic acid production.It extensively evaluates N_(2)O emission accounting methods,including Intergovernmental Panel on Climate Change(IPCC)Guidelines,World Resources Institute(WRI)Protocol,and others.While the IPCC emission factor method offers simplicity and comparability,it may lack precision for facilities with advanced emission reduction measures.To address this,a combined modeling and monitoring approach is advocated.It scrutinizes modeling methods(statistical techniques,Greenhouse Gas and Air Pollution Interactions and Synergies,and Life-cycle Assessment)and highlights their reliance on specific data and perspectives.It emphasizes the growing importance of on-site monitoring with mid-IR technology.Additionally,it underscores the potential of aircraft-based and satellite remote sensing for comprehensive N_(2)O emissions data.The reviewalso highlights recent advancements in emission mitigation,particularly in adipic acid synthesis techniques,showing substantial potential for N_(2)O reduction.Innovative paradigms and strategies for N_(2)O mitigation in the adipic acid industry are presented,with a focus on achieving nitrogen oxides(NO_(x))-free production.These approaches hold promise for emission reduction,given the high removal efficiency in plant end-of-treatment processes.Various accounting methods,monitoring techniques,and mitigation strategies were integrated and analyzed to provides a comprehensive overview of N_(2)O emissions in the adipic acid industry,with the aim of guiding future research and policy initiatives.展开更多
The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the tradition...The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.展开更多
Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In ...Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.展开更多
This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific jour...This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.展开更多
As the enlightenment stage of students’Chinese learning,primary school Chinese education plays a key role in cultivating students’language ability,thinking development,and humanistic literacy.Value-added evaluation,...As the enlightenment stage of students’Chinese learning,primary school Chinese education plays a key role in cultivating students’language ability,thinking development,and humanistic literacy.Value-added evaluation,as an evaluation method that focuses on the changes in students’individual development and attaches importance to the learning process,has gradually attracted attention in the application of primary school Chinese education.This paper first analyzes the problems existing in the current implementation of value-added evaluation in primary school Chinese,and then explores the countermeasures to improve the effectiveness of value-added evaluation in primary school Chinese from the aspects of evaluation concept,evaluation content,evaluation method,evaluation subject,and application of evaluation results.The purpose is to provide strong support for the improvement of primary school Chinese teaching quality and the all-round development of students.展开更多
Maize value-added products play a crucial role in reducing post-harvest losses, enhancing food security, and generating income. While extensive research has focused on maize production in Cameroon, the exploration of ...Maize value-added products play a crucial role in reducing post-harvest losses, enhancing food security, and generating income. While extensive research has focused on maize production in Cameroon, the exploration of its value-added products and their profitability in the North-West Region remains underexplored. This study examined the profitability of maize value-added products in Mezam Division, with the objectives to: 1) identify various maize-based products, 2) assess the diversity of these products, 3) conduct a cost-benefit analysis of selected products, 4) examine the relationship between profitability and product diversity, and 5) identify key constraints impacting profitability. To achieve these objectives, structured questionnaires were administered to 500 small-scale maize entrepreneurs randomly selected from five subdivisions. Descriptive statistics were used to analyze objective 1 and 5, while the Shannon Diversity Index was employed to assess product diversity. Additionally, a cost-benefit analysis was conducted on four selected products namely pap, parched corn, peeled parboiled corn, and corn beer, and a correlation analysis was used to examine objective 4. In total, 13 maize value-added products were identified, with a diversity index of 4.4. The total cost of processing the four selected products per entrepreneur using 18 kg of maize per product was FCFA 83631.5 (US $132.75), while the total revenue was FCFA 121864.5 (US $193.43), resulting in an economic profit of FCFA 38,233 (US $60.69). Pap emerged as the most profitable product, with an economic profit of FCFA 27,875 (US $44.24), while corn beer was the least profitable, with an economic profit of FCFA 2133.46 (US $3.39). The correlation analysis revealed a strong negative relationship between product diversity and profitability (r = −0.91), indicating that entrepreneurs can maximize profitability by focusing on a few high-demand products like pap and parched corn. Key constraints to profitability included fluctuating market prices, high production costs, limited access to finance, and inadequate storage facilities. Despite these challenges, our findings indicate that maize value addition is profitable in Mezam Division. Entrepreneurs can leverage this data for informed decision-making and future investments. It is recommended that the government promote maize value addition and provide financial support for modern processing equipment to boost profitability and income generation.展开更多
Electrochemical synthesis of value-added chemicals represents a promising approach to address multidisciplinary demands.This technology establishes direct pathways for electricity-to-chemical conversion while signific...Electrochemical synthesis of value-added chemicals represents a promising approach to address multidisciplinary demands.This technology establishes direct pathways for electricity-to-chemical conversion while significantly reducing the carbon footprint of chemical manufacturing.It simultaneously optimizes chemical energy storage and grid management,offering sustainable solutions for renewable energy utilization and overcoming geographical constraints in energy distribution.As a critical nexus between renewable energy and green chemistry,electrochemical synthesis serves dual roles in energy transformation and chemical production,emerging as a vital component in developing carbon-neutral circular economies.Focusing on key small molecules(H_(2)O,CO_(2),N_(2),O_(2)),this comment examines fundamental scientific challenges and practical barriers in electrocatalytic conversion processes,bridging laboratory innovations with industrial-scale implementation.展开更多
In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivatin...In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivating international accounting talents,urgently needs to integrate professional ethics and national consciousness into professional teaching[1].In response to the lack of a professional reference system for ideological and political education in accounting English courses,this paper,guided by the OBE educational concept,constructs a three-dimensional objective matrix model based on the international Certified Public Accountant(CPA)competency framework.By deconstructing the IFAC professional competence standards,a mapping mechanism of“professional competence-language carrier-ideological and political content”is proposed.展开更多
Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accountin...Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.展开更多
Blockchain technology has a unique ability to automate accounting processes that are a part of regulatory requirements in all commercial enterprises.Moreover,it can hold verified accounting records and eliminate the n...Blockchain technology has a unique ability to automate accounting processes that are a part of regulatory requirements in all commercial enterprises.Moreover,it can hold verified accounting records and eliminate the need for a trusted third party.Despite blockchain’s potential to transform the nature of traditional accountancy procedures,adoption by the accounting industry is somewhat limited.Knowledge in this domain is lacking,and research on the antecedents influencing the adoption of blockchainbased accounting systems is scarce.This study is rooted in the technology-organization-environment(TOE)framework,presenting a trust-centric adoption model based on diligent analysis of blockchain and technology adoption literature.The model proposes that TOE factors mediate trust’s role in adopting blockchain for accounting applications.The model was validated based on qualitative semi-structured interviews of twelve industry leaders and was comprehensively tested using a quantitative surveybased methodology with accounting professionals knowledgeable about blockchain technology.The data collected was analyzed using PLS-SEM.The results demonstrate the role of trust and the mediating effect of the theorized TOE variables on adopting blockchain-based accounting solutions.The results’implications for research and practice are discussed.展开更多
With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of...With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.展开更多
The article is based on language model,through the cue word engineering and agent thinking method,automatic knowledge extraction,with China accounting standards support to complete the corresponding knowledge map cons...The article is based on language model,through the cue word engineering and agent thinking method,automatic knowledge extraction,with China accounting standards support to complete the corresponding knowledge map construction.Through the way of extracting the accounting entities and their connections in the pattern layer,the data layer is provided for the fine-tuning and optimization of the large model.Studies found that,through the reasonable application of language model,knowledge can be realized in massive financial data neural five effective extracted tuples,and complete accounting knowledge map construction.展开更多
Full cost accounting,as a comprehensive cost measurement method,integrates direct and indirect costs to reallocate costs across departments.Performance evaluation serves as a method to assess a hospital’s overall per...Full cost accounting,as a comprehensive cost measurement method,integrates direct and indirect costs to reallocate costs across departments.Performance evaluation serves as a method to assess a hospital’s overall performance and management capabilities.Both full cost accounting and performance evaluation are critical tools in the financial management of public hospitals,playing pivotal roles in accounting practices.The concepts of full cost accounting and performance evaluation were investigated in this study,and the existing challenges and the theoretical basis for their integration were analyzed.An integrated model was constructed,and its application cases and effectiveness in the financial management of public hospitals were discussed.Finally,measures to integrate full cost accounting and performance evaluation were proposed,including improving full cost accounting mechanisms,standardizing accounting practices,optimizing cost allocation methods,establishing a unified management platform,and fostering collaboration among stakeholders.This study provides new insights to enhance the quality and efficiency of financial management in public hospitals,laying a foundation for their sustainable development.展开更多
In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific im...In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific implementation of rural revitalization strategy.Based on the entry of rural collectively-owned construction land into the market and the compensation system for land expropriation,this paper discusses in detail the distribution of value-added income of rural land collective ownership,analyzes the current situation,existing problems and causes of the current distribution mechanism,and puts forward countermeasures and suggestions for optimizing the distribution mechanism.Through literature research and case analysis,this paper reveals the unfair phenomenon in the distribution of value-added income of rural land,and discusses the roles and responsibilities of government,collective organizations and individual farmers in the distribution of income.The results show that establishing a fair and reasonable income distribution mechanism,strengthening the construction of laws and regulations,improving farmers participation and protecting their rights and interests are the key to optimizing the distribution of rural land value-added income.In addition,it is expected that this paper will provide some theoretical basis and practical guidance for improving the distribution mechanism of value-added income of rural land collective ownership.展开更多
With the rapid development of artificial intelligence technology,artificial intelligence tools represented by DeepSeek are increasingly applied in the accounting field,which has brought significant impacts on the acco...With the rapid development of artificial intelligence technology,artificial intelligence tools represented by DeepSeek are increasingly applied in the accounting field,which has brought significant impacts on the accounting industry and profound influences on the cultivation of accounting talents in colleges and universities.This paper analyzes the transformations in the accounting field in the era of digital intelligence,explores the requirements for accounting talent cultivation in colleges and universities under the background of digital intelligence,and proposes strategies for the digital intelligence transformation of accounting education.展开更多
With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterpri...With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterprises on the quality of accounting information and its countermeasures,discusses how digital transformation reshapes the ability of accounting information processing,transparency,sharing,and decision support,and analyzes the challenges in technology,management,and data security during this period.Through in-depth analysis,this paper puts forward a series of targeted countermeasures,including strengthening technology and system construction,optimizing management and processes,strengthening data security and privacy protection,and promoting the improvement of laws and standards,hoping to provide practical guidance for improving the quality of accounting information in the digital transformation of enterprises.展开更多
基金supported by the National Natural Science Foundation of China(No.52436008)the Inner Mongolia Science and Technology Projects,China(Nos.JMRHZX20210003 and 2023YFCY0009)+3 种基金the Huaneng Group Co Ltd.,China(No.HNKJ23-H50)the National Natural Science Foundation of China(No.22408044)the China Postdoctoral Science Foundation(No.2024M761877)the National Key R&D Program of China(No.SQ2024YFD2200039)。
文摘The electromagnetic wave absorption of silicon carbide nanowires is improved by their uniform and diverse cross-structures.This study introduces a sustainable and high value-added method for synthesizing silicon carbide nanowires using lignite and waste silicon powder as raw materials through carbothermal reduction.The staggered structure of nanowires promotes the creation of interfacial polarization,impedance matching,and multiple loss mechanisms,leading to enhanced electromagnetic absorption performance.The silicon carbide nanowires demonstrate outstanding electromagnetic absorption capabilities with the minimum reflection loss of-48.09 d B at10.08 GHz and an effective absorption bandwidth(the reflection loss less than-10 d B)ranging from 8.54 to 16.68 GHz with a thickness of 2.17 mm.This research presents an innovative approach for utilizing solid waste in an environmentally friendly manner to produce broadband silicon carbide composite absorbers.
基金Artificial Intelligence Education Research Project of Shandong Provincial Audio-Visual Education Center“Exploration of the Application of Large-scale AI Models in Student Value-added Evaluation from an Evidence-based Perspective”(SDDJ202501035)。
文摘Value-added evaluation focuses on individual student growth by tracking changes in academic performance,skills,literacy,etc.,at different time points.It weakens horizontal comparisons and emphasizes vertical progress to more fairly reflect educational effectiveness.This evaluation method is particularly suitable for vocational education,effectively motivating students’learning enthusiasm and enhancing their self-confidence.Foreign research is represented by the Tennessee Value-Added Assessment System(TVAAS),widely used in evaluating school quality and teacher performance.Domestic research currently focuses on the theoretical construction,model establishment,optimization,and practical application of value-added evaluation,still facing significant challenges in data collection comprehensiveness and model adaptability.Aiming at current issues,this study focuses on exploring the application of artificial intelligence large models in student value-added evaluation from an evidence-based perspective,committed to constructing an innovative evidence-based value-added evaluation system.It aims to achieve precise assessment of students’learning effect“net value-added”through multi-source data collection,intelligent analysis,and personalized feedback.The system integrates outcome evaluation,process evaluation,value-added evaluation,and comprehensive evaluation to form a“four-in-one”dynamic evaluation framework,considering students’starting points,process performance,and final achievements.In the future,value-added evaluation needs to further expand the assessment of non-academic dimensions(such as professional literacy and social-emotional skills)and explore the application of non-linear models to promote the deepening and innovation of educational evaluation reform.
基金This paper is the research result of“Research on Innovation of Evidence-Based Teaching Paradigm in Vocational Education under the Background of New Quality Productivity”(2024JXQ176)the Shandong Province Artificial Intelligence Education Research Project(SDDJ202501035),which explores the application of artificial intelligence big models in student value-added evaluation from an evidence-based perspective。
文摘Based on the educational evaluation reform,this study explores the construction of an evidence-based value-added evaluation system based on data-driven,aiming to solve the limitations of traditional evaluation methods.The research adopts the method of combining theoretical analysis and practical application,and designs the evidence-based value-added evaluation framework,which includes the core elements of a multi-source heterogeneous data acquisition and processing system,a value-added evaluation agent based on a large model,and an evaluation implementation and application mechanism.Through empirical research verification,the evaluation system has remarkable effects in improving learning participation,promoting ability development,and supporting teaching decision-making,and provides a theoretical reference and practical path for educational evaluation reform in the new era.The research shows that the evidence-based value-added evaluation system based on data-driven can reflect students’actual progress more fairly and objectively by accurately measuring the difference in starting point and development range of students,and provide strong support for the realization of high-quality education development.
基金supported by the National Key R&D Program of China(No.2023YFC3707201)the National Natural Science Foundation of China(No.52320105003)+1 种基金the Informatization Plan of Chinese Academy of Sciences(No.CAS-WX2023PY-0103)the Fundamental Research Funds for the Central Universities(No.E3ET1803).
文摘Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial greenhouse gas source.It elucidates the N_(2)O emission mechanism and influencing factors in adipic acid production.It extensively evaluates N_(2)O emission accounting methods,including Intergovernmental Panel on Climate Change(IPCC)Guidelines,World Resources Institute(WRI)Protocol,and others.While the IPCC emission factor method offers simplicity and comparability,it may lack precision for facilities with advanced emission reduction measures.To address this,a combined modeling and monitoring approach is advocated.It scrutinizes modeling methods(statistical techniques,Greenhouse Gas and Air Pollution Interactions and Synergies,and Life-cycle Assessment)and highlights their reliance on specific data and perspectives.It emphasizes the growing importance of on-site monitoring with mid-IR technology.Additionally,it underscores the potential of aircraft-based and satellite remote sensing for comprehensive N_(2)O emissions data.The reviewalso highlights recent advancements in emission mitigation,particularly in adipic acid synthesis techniques,showing substantial potential for N_(2)O reduction.Innovative paradigms and strategies for N_(2)O mitigation in the adipic acid industry are presented,with a focus on achieving nitrogen oxides(NO_(x))-free production.These approaches hold promise for emission reduction,given the high removal efficiency in plant end-of-treatment processes.Various accounting methods,monitoring techniques,and mitigation strategies were integrated and analyzed to provides a comprehensive overview of N_(2)O emissions in the adipic acid industry,with the aim of guiding future research and policy initiatives.
文摘The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.
文摘Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.
文摘This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.
基金Shandong Provincial Education and Teaching Research Topic“Research on Student Value-Added Evaluation for Promoting Deep Learning”(2023JXY500)。
文摘As the enlightenment stage of students’Chinese learning,primary school Chinese education plays a key role in cultivating students’language ability,thinking development,and humanistic literacy.Value-added evaluation,as an evaluation method that focuses on the changes in students’individual development and attaches importance to the learning process,has gradually attracted attention in the application of primary school Chinese education.This paper first analyzes the problems existing in the current implementation of value-added evaluation in primary school Chinese,and then explores the countermeasures to improve the effectiveness of value-added evaluation in primary school Chinese from the aspects of evaluation concept,evaluation content,evaluation method,evaluation subject,and application of evaluation results.The purpose is to provide strong support for the improvement of primary school Chinese teaching quality and the all-round development of students.
文摘Maize value-added products play a crucial role in reducing post-harvest losses, enhancing food security, and generating income. While extensive research has focused on maize production in Cameroon, the exploration of its value-added products and their profitability in the North-West Region remains underexplored. This study examined the profitability of maize value-added products in Mezam Division, with the objectives to: 1) identify various maize-based products, 2) assess the diversity of these products, 3) conduct a cost-benefit analysis of selected products, 4) examine the relationship between profitability and product diversity, and 5) identify key constraints impacting profitability. To achieve these objectives, structured questionnaires were administered to 500 small-scale maize entrepreneurs randomly selected from five subdivisions. Descriptive statistics were used to analyze objective 1 and 5, while the Shannon Diversity Index was employed to assess product diversity. Additionally, a cost-benefit analysis was conducted on four selected products namely pap, parched corn, peeled parboiled corn, and corn beer, and a correlation analysis was used to examine objective 4. In total, 13 maize value-added products were identified, with a diversity index of 4.4. The total cost of processing the four selected products per entrepreneur using 18 kg of maize per product was FCFA 83631.5 (US $132.75), while the total revenue was FCFA 121864.5 (US $193.43), resulting in an economic profit of FCFA 38,233 (US $60.69). Pap emerged as the most profitable product, with an economic profit of FCFA 27,875 (US $44.24), while corn beer was the least profitable, with an economic profit of FCFA 2133.46 (US $3.39). The correlation analysis revealed a strong negative relationship between product diversity and profitability (r = −0.91), indicating that entrepreneurs can maximize profitability by focusing on a few high-demand products like pap and parched corn. Key constraints to profitability included fluctuating market prices, high production costs, limited access to finance, and inadequate storage facilities. Despite these challenges, our findings indicate that maize value addition is profitable in Mezam Division. Entrepreneurs can leverage this data for informed decision-making and future investments. It is recommended that the government promote maize value addition and provide financial support for modern processing equipment to boost profitability and income generation.
文摘Electrochemical synthesis of value-added chemicals represents a promising approach to address multidisciplinary demands.This technology establishes direct pathways for electricity-to-chemical conversion while significantly reducing the carbon footprint of chemical manufacturing.It simultaneously optimizes chemical energy storage and grid management,offering sustainable solutions for renewable energy utilization and overcoming geographical constraints in energy distribution.As a critical nexus between renewable energy and green chemistry,electrochemical synthesis serves dual roles in energy transformation and chemical production,emerging as a vital component in developing carbon-neutral circular economies.Focusing on key small molecules(H_(2)O,CO_(2),N_(2),O_(2)),this comment examines fundamental scientific challenges and practical barriers in electrocatalytic conversion processes,bridging laboratory innovations with industrial-scale implementation.
文摘In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivating international accounting talents,urgently needs to integrate professional ethics and national consciousness into professional teaching[1].In response to the lack of a professional reference system for ideological and political education in accounting English courses,this paper,guided by the OBE educational concept,constructs a three-dimensional objective matrix model based on the international Certified Public Accountant(CPA)competency framework.By deconstructing the IFAC professional competence standards,a mapping mechanism of“professional competence-language carrier-ideological and political content”is proposed.
文摘Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.
文摘Blockchain technology has a unique ability to automate accounting processes that are a part of regulatory requirements in all commercial enterprises.Moreover,it can hold verified accounting records and eliminate the need for a trusted third party.Despite blockchain’s potential to transform the nature of traditional accountancy procedures,adoption by the accounting industry is somewhat limited.Knowledge in this domain is lacking,and research on the antecedents influencing the adoption of blockchainbased accounting systems is scarce.This study is rooted in the technology-organization-environment(TOE)framework,presenting a trust-centric adoption model based on diligent analysis of blockchain and technology adoption literature.The model proposes that TOE factors mediate trust’s role in adopting blockchain for accounting applications.The model was validated based on qualitative semi-structured interviews of twelve industry leaders and was comprehensively tested using a quantitative surveybased methodology with accounting professionals knowledgeable about blockchain technology.The data collected was analyzed using PLS-SEM.The results demonstrate the role of trust and the mediating effect of the theorized TOE variables on adopting blockchain-based accounting solutions.The results’implications for research and practice are discussed.
文摘With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.
文摘The article is based on language model,through the cue word engineering and agent thinking method,automatic knowledge extraction,with China accounting standards support to complete the corresponding knowledge map construction.Through the way of extracting the accounting entities and their connections in the pattern layer,the data layer is provided for the fine-tuning and optimization of the large model.Studies found that,through the reasonable application of language model,knowledge can be realized in massive financial data neural five effective extracted tuples,and complete accounting knowledge map construction.
文摘Full cost accounting,as a comprehensive cost measurement method,integrates direct and indirect costs to reallocate costs across departments.Performance evaluation serves as a method to assess a hospital’s overall performance and management capabilities.Both full cost accounting and performance evaluation are critical tools in the financial management of public hospitals,playing pivotal roles in accounting practices.The concepts of full cost accounting and performance evaluation were investigated in this study,and the existing challenges and the theoretical basis for their integration were analyzed.An integrated model was constructed,and its application cases and effectiveness in the financial management of public hospitals were discussed.Finally,measures to integrate full cost accounting and performance evaluation were proposed,including improving full cost accounting mechanisms,standardizing accounting practices,optimizing cost allocation methods,establishing a unified management platform,and fostering collaboration among stakeholders.This study provides new insights to enhance the quality and efficiency of financial management in public hospitals,laying a foundation for their sustainable development.
文摘In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific implementation of rural revitalization strategy.Based on the entry of rural collectively-owned construction land into the market and the compensation system for land expropriation,this paper discusses in detail the distribution of value-added income of rural land collective ownership,analyzes the current situation,existing problems and causes of the current distribution mechanism,and puts forward countermeasures and suggestions for optimizing the distribution mechanism.Through literature research and case analysis,this paper reveals the unfair phenomenon in the distribution of value-added income of rural land,and discusses the roles and responsibilities of government,collective organizations and individual farmers in the distribution of income.The results show that establishing a fair and reasonable income distribution mechanism,strengthening the construction of laws and regulations,improving farmers participation and protecting their rights and interests are the key to optimizing the distribution of rural land value-added income.In addition,it is expected that this paper will provide some theoretical basis and practical guidance for improving the distribution mechanism of value-added income of rural land collective ownership.
基金Construction of Core Courses in Management Accounting(13002224/4118)at North China Electric Power UniversitySchool-Level Teaching Reform Project of North China Electric Power University:Ideological and Political Teaching Reform and Practice of Management Accounting Course under the Background of New Liberal Arts Construction(13062303/1106)。
文摘With the rapid development of artificial intelligence technology,artificial intelligence tools represented by DeepSeek are increasingly applied in the accounting field,which has brought significant impacts on the accounting industry and profound influences on the cultivation of accounting talents in colleges and universities.This paper analyzes the transformations in the accounting field in the era of digital intelligence,explores the requirements for accounting talent cultivation in colleges and universities under the background of digital intelligence,and proposes strategies for the digital intelligence transformation of accounting education.
文摘With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterprises on the quality of accounting information and its countermeasures,discusses how digital transformation reshapes the ability of accounting information processing,transparency,sharing,and decision support,and analyzes the challenges in technology,management,and data security during this period.Through in-depth analysis,this paper puts forward a series of targeted countermeasures,including strengthening technology and system construction,optimizing management and processes,strengthening data security and privacy protection,and promoting the improvement of laws and standards,hoping to provide practical guidance for improving the quality of accounting information in the digital transformation of enterprises.
