韩国环境会计的发展及其启示

环境会计是开展环保活动的一个有效工具。实施环境会计有利于促进企业加强环境管理,提高环境业绩,提升企业形象,增强竞争优势,也有利于提升企业和公众的环境意识,对落实科学发展观、发展循环经济、实施可持续发展战略和建设和谐社会十分重要。韩国是目前亚洲环境保护工作做得很好的国家之一,其环境会计的发展也有较明显的特色。韩国的经验表明,企业重视环境信息,不仅有利于提高企业的经济效益和环境效益,而且具有明显的社会效益,推进了环保型社会建设的进程,也给我们提供了有益的启示。     

略论会计准则在司法会计鉴定中的价值

会计准则是会计人员在从事会计工作时所要遵循的指导性规则，因其科学性、严谨性而成为我国司法会计鉴定的专业标准，它是司法鉴定的灵魂与准绳。本文梳理了会计准则与司法会计鉴定的关系、现状与发展，阐述了会计准则在司法会计鉴定中的重要价值，并指出目前在司法鉴定中运用会计准则存在的问题与不足，提出了完善举措。     

The single transferable vote and ethnic conflict: The evidence from Northern Ireland

There has been a long-running debate amongst constitutional engineers between those who favour the proportional representation of parties (usually via PR-Closed List systems) and post-election power-sharing (Lijphart) and those who favour attempting to induce pre-election inter-ethnic ‘vote-pooling’ (Horowitz) as a more effective and stable method of governing divided societies. Less attention has been paid to the fact that other options are available. A leading candidate amongst these is the Single Transferable Vote (STV), a non-categorical ordinal ballot system that may be capable of combining the essential ‘fairness’ of proportionality with the centripetal benefits of some inter-ethnic vote-pooling. Northern Ireland is the only divided society with extensive experience of STV elections. This paper examines the empirical evidence before and after the 1998 Belfast Agreement by examining the operation of the electoral system at the Northern Ireland Assembly elections of 1982, 1998, 2003, 2007 and 2011. The main findings are that prior to the 1998 Agreement inter-ethnic vote-pooling in Northern Ireland was very close to zero. Afterwards (1998–2007) terminal transfers from the moderate unionist UUP to the moderate nationalist SDLP averaged 32 per cent (and 13 per cent in the opposite direction). Although most transfers clearly remain within ethnic blocs, these inter-ethnic terminal transfers are a change with the past and suggest that STV may be an appropriate electoral system choice for some divided societies.     

Economy

正Information Consumption Drives Domestic Economic Growth China’s businesses above designated size chalked up in the fi rst quarter online retail sales amounting to US$81.5billion–a 51.7 percent increase,compared to 12 percent growth in total sales of retail     

简析会计文化建设的意义和路径

我们创造着文化，同时文化又塑造着我们。会计文化作为人类文化的一个分支，对它的研究是会计人员的责任，它与许多行业密切相关，相互促进。探讨会计文化既可以提高我们对会计文化的认识、寻找会计文化的建设途径，也可以为会计文化的发展注入新的生机和活力。与此同时，研究会计文化又可以为繁荣中国特色社会主义文化添砖加瓦，推动中国特色社会主义文化的大发展、大繁荣。     

Stewardship and health systems strengthening: An overview

The World Health Organization (WHO) introduced the concept of stewardship to clarify the practical components of governance in the health sector. For the WHO, stewardship concentrated on how government actors take responsibility for the health system and the wellbeing of the population, fulfill health system functions, assure equity, and coordinate interaction with government and society. This article overviews the contents of this special issue, which offers examples of how health stewards in a variety of countries have addressed issues of health security, primary care expansion, family planning, and quality of care. The contributors' articles draw lessons for policy, programs, and management useful for practitioners and scholars. Our overview identifies several themes emerging from the articles: the foundational role of legal frameworks for effective stewardship, the importance of institutional arrangements as enablers, the influence of regional and global entities on national stewardship, the connection between credible decision‐making structures and stewardship, and pathways to sustainable financing and domestic resource mobilization. The discussion concludes with highlighting several gaps in knowledge and practice related to health stewardship.     

The servant of two masters: Electoral incentives in the Scottish Parliament

Scholars have pointed out the potential impact of different electoral systems on the incentives for representatives to cultivate personal versus party reputations. The mixed-member proportional system (MMP) allows us to examine the effects of electoral systems on legislators’ incentives. Scholars have argued that MMP may be the ‘best of both worlds’; however, MMP may lead to competing demands on list representatives if they are also allowed to run as constituency candidates, as happens in the Scottish Parliament. I show that this leads to different levels of committee activity—which I use as a surrogate for party activity—from constituency Members of Scottish Parliament (MSPs), pure-list MSPs (who are elected via the party list and do not run in constituencies), and dual-candidate list MSPs (list MSPs who also run in constituencies), and that the proximity of elections also affects committee activity for those who run in constituencies.     

Attitudes to voting rules and electoral system preferences: Evidence from the 1999 and 2003 Scottish Parliament elections

Researchers have paid little attention to the way citizens evaluate different electoral systems. This reflects the limited knowledge citizens are presumed to have about alternative electoral arrangements. However, the establishment of a legislature under new electoral rules creates conditions in which citizens can make more informed judgements. Such a situation occurred with the establishment of the Scottish Parliament in 1999, elected under the Additional Member system. Using data collected in 1999 and 2003, we consider Scottish voters’ reactions to the new electoral rules. We examine how voters evaluated various features and outcomes of the rules, the structure of voters’ attitudes, and which features and outcomes of the rules were decisive in shaping overall support for plurality and proportional voting systems.     

Electoral institutions and campaigning in comparative perspective: Electioneering in European Parliament elections

This article develops and tests a number of competing expectations (institutional, party and individual) about what influenced the campaign activity of individual parliamentary candidates for the 2004 European Parliament elections. The principal interest is in the effects of variations in the design of electoral institutions across the Member States of the European Union. Based on the analysis, it is argued that an important distinction needs to be made between campaign effort and campaign goals, with electoral institutional factors having a more significant role over the latter.     

当前司法会计理论研究存在的突出问题及其对策

由于我国司法会计理论研究起步始于检察机关,也比较集中于检察机关,具有比较注重查账实务总结,理论层次界线不太明显和易与相邻理论混淆等一些特点,比较容易出现以表象代替本质、以个别代替总体、抽象常与具体矛盾和盲目扩张排斥友邻等一些欠妥之处,因而在方法上应当遵循宜清不宜糊、宜小不宜大、宜细不宜粗、宜简不宜繁、宜缓不宜急、宜宽不宜窄和宜实不宜虚等主要原则。