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Accounting for social and environmental sustainability : A multi-capital approach
Offers an in‑depth examination of multi‑capital accounting, which has already been integrated within the corporate sustainability reporting directive and will follow on from sustainability reporting. the LIFTS model (limits and foundations towards sustainability accounting model) used in this book combines various scientific and practical contributions to develop budgets for environmental impacts and social obligations on an organisational scale. it proposes an accounting mechanism that enables an organization to manage each of its budgets and measure variances between forecast and actual. it provides an introduction to the principles of this model and its conditions of application and describes its implementation in numerous companies.
Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. Using Russia as a case study the authors examined all the major aspects of accounting reform, starting with problems of implementation. They also examined the current state of auditing in Russia. They also devote chapters to corporate governance issues, the Russian tax system and the problems Russian enterprises face when they try to attract foreign direct investment.
Accounting and auditing small and medium-sized practices : Transformative capabilities in a rapidly changing society
Addresses recent trends, developments, and future of accounting and auditing of small and medium-sized practices (AASMPs) in the public and private sectors.the book has three main objectives: firstly, to provide an analysis of how different societal trends, including digitalization, impact AASMPs and what role education and training play in proactive adaptation to those trends; secondly, to outline major scenarios for global AASMP development by 2035; and thirdly, to offer a conceptual framework for better understanding of AASMPs' dynamic and transformative capabilities that are necessary to create sustained competitive advantage in a rapidly changing society. beyond presenting a conceptual framework, this book also offers a discussion of future scenarios for AASMPs' development and their role in the global economic development.
A Sea Change: The Exclusive Economic Zone and Governance Institutions for Living Marine Resources
A Sea Change in a Changing Sea The oceans, seas and coastal areas encompass over 70% of the earth’s surface. They are a critical driver of the earth’s hydrologic cycle and climate system, important for c- merce, transport, and tourism, a source of economically important living marine resources, minerals such as hydrocarbons, as well as new pharmaceutical compounds. The marine environment provides essential habitats for thousands of marine living 1 2 resources, which in turn contribute significantly to global food security, employment, 3 and trade. Overall, the sea’s contribution to human welfare, in terms of market and non-market resources and environmental services, has been estimated at US$21 trillion/year (Costanza, 2000). However, despite the importance of the ocean realm to humans, there is a growing sense that human impacts are destabilizing this system. Some experts believe that current fishing levels are approaching or exceeding the total 4 productivity of the ocean ecosystem (National Research Council, 1999).
A life cycle for clusters? : The dynamics of agglomeration, change, and adaption
The phenomenon of non-random spatial concentrations of firms in one or few related sectors (clusters) is intensively debated in economic theory and policy. The euphoria about successful clusters however neglects that historically, many thriving clusters did deteriorate into old industrial areas. This book studies the determinants of cluster survival by analyzing their adaptability to change in the economic environment. Linking theoretic knowledge with empirical observations, a simulation model (based in the N/K method) is developed, which explains when and why the cluster's architecture assists or hampers adaptability. It is found that architectures with intermediate degrees of division of labour and more collective governance forms foster adaptability. Cluster development is thus path dependent as architectures having evolved over time impact on the likelihood of future survival.
A City in Blue and Green : The Singapore Story
Highlights Singapore’s development into a city in which water and greenery, along with associated environmental, technical, social and political aspects have been harnessed and cultivated into a liveable sustainable way of life. It is also a story about a unique and thoroughgoing approach to large-scale and potentially transferable water sustainability, within largely urbanized circumstances, which can be achieved, along with complementary roles of environmental conservation, ecology, public open-space management and the greening of buildings, together with infrastructural improvements.
2050 China : Becoming a Great Modern Socialist Country
Arranged and developed around the theme of “2050 China,” it analyzes the factors and advantages of the Chinese road to socialist modernization, explores and summarizes the development goal and the basic logic of the socialist modernization of China, and further shows the general basis of the primary stage of socialism.
