簡介：GREENACCOUNTINGREFLECTIONSFROMACSRANDENVIRONMENTALDISCLOSUREPERSPECTIVECHARLESHCHOA,,DENNISMPATTENBAESSECBUSINESSSCHOOL,AVENUEBERNARDHIRSCH,BP50105,95021CERGYPONTOISECEDEX,FRANCEBDEPARTMENTOFACCOUNTING–5520,ILLINOISSTATEUNIVERSITY,NORMAL,IL617615520,USA1INTRODUCTIONWEAPPRECIATETHEOPPORTUNITYTOREFLECTON,SPECIFICALLY,THORNTON’S1993,2013CONTRIBUTIONSTOTHEDEBATEONENVIRONMENTALACCOUNTING,ANDMOREGENERALLY,ONWHATWESEEASTHECONCERNSTHATENVIRONMENTALANDSOCIALACCOUNTINGNEEDSTODEALWITH1WEHAVECAREFULLYREADHISNEWEXPOSITIONAND,GIVENITSRELIANCEONTHEORIGINALCAMAGAZINEARTICLE,WECAREFULLYREVIEWEDITASWELLLETUSSTATEFROMTHEBEGINNING,THATWEAGREEWHOLEHEARTEDLYWITHTHREEMAJORPOINTSFROMTHESEWORKSFIRST,LIKETHORNTON1993,P39,WEBELIEVETHAT‘‘WECAN’TREALLYDECIDEHOWTODOGREENACCOUNTINGUNTILWESETTLESOMEFUNDAMENTAL,EPISTEMOLOGICALISSUESOFWHATWEARESUPPOSEDTOACCOUNTFOR’’ANDWEDONOTBELIEVEWEHAVEMUCHCHANCEOFEVERSETTLINGTHOSEISSUESSECOND,WECONCURTHATTHEASSETRETIREMENTOBLIGATIONAROACCOUNTINGREQUIREMENTSNOWINPLACEAREANIMPROVEMENTOVERTHESITUATIONTHATEXISTEDWHENTHORNTONFIRSTDISCUSSEDENVIRONMENTALACCOUNTINGFINALLY,ANDPERHAPSMOSTIMPORTANTLYFOROURARGUMENT,WEAGREEWITHTHORNTON1993,P37THAT‘‘INFORMATIONISNEVERPERFECT’’WHEREWEDIFFER,ANDTHISPERHAPSRELATESBACKTOAGREEMENTNUMBERONE,ISONWHATWESEEASWITHINTHEPURVIEWOFTHEACCOUNTINGDOMAINCRITICALPERSPECTIVESONACCOUNTING242013443–447ARTICLEINFOARTICLEHISTORYRECEIVED31DECEMBER2012ACCEPTED23APRIL2013AVAILABLEONLINE27MAY2013MOTSCLE′SENVIRONNEMENTALSOCIALDE′VELOPPEMENTDURABLEPALABRASCLAVEAMBIENTALSOCIALSOSTENIBILIDADKEYWORDSENVIRONMENTALSOCIALSUSTAINABILITYABSTRACTINTHISCOMMENTARY,WEREFLECTONTHORNTON’S2013EXTENSIONTOHISORIGINALCAMAGAZINEARTICLEONENVIRONMENTALACCOUNTINGTHORNTON,1993ASWELLASTHEORIGINALCONTRIBUTIONGIVENOURBACKGROUNDINSOCIALANDENVIRONMENTALDISCLOSURERESEARCH,WEQUESTIONTHORNTON’SNARROWFOCUSONENVIRONMENTALACCOUNTINGASITRELATESTOTHEDEBITSANDCREDITSOFFINANCIALREPORTING,ANDWEATTEMPTTOILLUSTRATETHEPROBLEMSTHATVOLUNTARYENVIRONMENTALDISCLOSURECREATESWITHRESPECTTOREDUCEDINCENTIVESFORCOMPANIESTOIMPROVEENVIRONMENTALPERFORMANCEWECONCLUDEBYIDENTIFYINGOURCONCERNSWITHTHEFUTUREOFENVIRONMENTALACCOUNTINGGIVENTHERECENT‘REDISCOVERY’OFTHETOPICBYMAINSTREAMACCOUNTINGRESEARCHERS?2013ELSEVIERLTDALLRIGHTSRESERVEDCORRESPONDINGAUTHOREMAILADDRESSESCHOESSECEDUCHCHO,DMPATTEILSTUEDUDMPATTEN1THISSPECIALISSUEINCLUDESOTHERREFLECTIONPAPERSTHATPROVIDEDIFFERENTREACTIONSANDPERSPECTIVESDEEGAN,2013GRAY,2013SPENCEETAL,2013CONTENTSLISTSAVAILABLEATSCIVERSESCIENCEDIRECTCRITICALPERSPECTIVESONACCOUNTINGJOURNALHOMEPAGEWWWELSEVIERCOM/LOCATE/CPA10452354/–SEEFRONTMATTER?2013ELSEVIERLTDALLRIGHTSRESERVEDHTTP//DXDOIORG/101016/JCPA201304003HEFURTHERCITESABERCROMBIEETAL1984,P13TOMAKETHECASETHAT‘‘THELANGUAGEBYWHICHPEOPLEJUSTIFYTHEIRBEHAVIORWHENCHALLENGEDBYANOTHERSOCIALACTORISAN‘ACCOUNT’’’GRAY,2010,P47ASSUCH,WEARGUETHATINFORMATIONCOMPANIESVOLUNTARILYCHOOSETOPROVIDETHROUGH,ORIGINALLY,DISCLOSURESINTHEIRANNUALREPORTS,ANDMORERECENTLY,THROUGHWEBSITESANDSTANDALONECSRREPORTS,REPRESENTATTEMPTSTO‘ACCOUNT’FORTHEIRENVIRONMENTALANDSOCIALBEHAVIORS,ANDASSUCH,AREVERYMUCHWITHINTHEREALMOF‘ACCOUNTING’UNFORTUNATELY,MANYOFTHEPROBLEMSWEHADWITHTHEVOLUNTARYENVIRONMENTALDISCLOSUREOFTWENTYYEARSAGOREMAINUNCHANGEDTODAY,ANDWEWOULDLIKETOEXPANDTHORNTON’S1993ORIGINALBASECASETOILLUSTRATEOURCONCERNS3ANEXPANSIONOFTHETHORNTON1993EXAMPLELET’SASSUME,INSTEADOFASINGLEOILCOMPANY,AMARKETCONSISTINGOFTWOCOMPETINGFIRMSLET’SCALLTHEMGOODANDEVIL,ANDLET’SASSUMETHATATTHESTARTOFPERIODITHEYAREBOTHVALUEDINTHEMARKETAT1,000,000NOWLET’SASSUMETHEGOVERNMENTIMPOSESNEWREGULATIONSDESIGNEDTOREDUCETHEHARMFULEFFECTSOFOILCOMPANYACTIVITIESONTHEENVIRONMENTTHEMARKETMUSTNOWASSESSITSBELIEFSABOUTTHECOSTOFTHENEWREGULATIONSONEACHFIRM,EGGOOD,EGEVILFORTHESAKEOFSIMPLICITY,WENOTETHIS‘COST’INCLUDESALLOTHERPOTENTIALCHANGESINFUTURECASHFLOWS–THATIS,ITINCLUDESWHATTHORNTONLAIDOUTASXANDY,ASWELLASANYPOTENTIALPRODUCTPRICECHANGESTHATCOULDBEIMPOSEDTOOFFSETTHESECOSTSBECAUSETHEREGULATIONSAREMEANTTOREDUCEHARMFULEFFECTS,WECANASSUMETHATGWILLBEHIGHERFORTHEFIRMWHOSEOPERATIONSAREMOREHARMFUL,ANDASSUCH,INFORMATIONONEACHCOMPANY’SENVIRONMENTALPERFORMANCEWOULDAPPEARPOTENTIALLYTOHAVEVALUERELEVANCE5ONEPOTENTIALSOURCEOFENVIRONMENTALPERFORMANCEINFORMATIONISTHEDISCLOSURESCOMPANIESVOLUNTARILYCHOOSETOPROVIDEINTHEIRFINANCIALREPORTS6PROPONENTSOFVOLUNTARYDISCLOSURETHEORYVDTARGUETHATCOMPANIESCHOOSETOPROVIDEVOLUNTARYFINANCIALREPORTENVIRONMENTALDISCLOSURESDUETOINFORMATIONASYMMETRYBETWEENMANAGERSANDINVESTORSBETTERPERFORMERS,THEYARGUE,WANTTOSIGNALTOTHEMARKETTHEIRSUPERIORPOSITIONTHROUGHDISCLOSURE,WHILEWORSEPERFORMERSWILLCHOOSETOREMAINSILENTANDASSUCH,BEJUDGEDAN‘‘AVERAGETYPE’’FIRMCLARKSONETAL,2008,P304THISINTERPRETATIONOFTHECHOICETODISCLOSEISPERFECTLYLOGICALINAWORLDWHERENOOTHERSOURCESOFCOMPANIES’ENVIRONMENTALPERFORMANCEAREPUBLICLYAVAILABLEBUTTHATDOESNOTINCLUDETHEINVESTINGWORLDIN,FOREXAMPLE,NORTHAMERICAINTHEUS,MOSTMANUFACTURINGFIRMSANDUTILITIESAREREQUIREDTOPROVIDETOTHEENVIRONMENTALPROTECTIONAGENCYEPAANNUALESTIMATESOFTOXICSRELEASEDINTOTHEENVIRONMENTANDTHEEPAMAKESTHISINFORMATIONPUBLIC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簡介：寒假社會實踐報告寒假社會實踐報告實踐的主題環(huán)境保護時間2013年1月20日2013年2月20日地點山東省濰坊市昌邑市現(xiàn)將此次實踐活動的有關(guān)情況報告于下人們都有這樣的經(jīng)歷一大盒禮品，拆開一看，大部分是用泡沫塑料填充的；去商店買一支牙膏或一盒玩具，售貨員會用一個小塑料袋包裝；去快餐店吃快餐，服務員會遞給你一份用塑料盒裝的飯菜；去農(nóng)貿(mào)市場，可以收集到一大堆塑料袋，蔬菜、水果、肉類、米面無一不用塑料袋裝給你，甚至買一頭蒜，也會用一只小塑料袋裝起來。塑料制品給我們的生活帶來的許多方便，而且價錢也便宜。但是，你可曾想過，它在為人們提供方便的同時，也給人們帶來了一場“白色災難”。同時這些“白色污染”也很大程度上折射出一種不良現(xiàn)象浪費。現(xiàn)如今國家大力提倡節(jié)約，反對鋪張浪費，掀起的一潮潮的“光盤計劃”讓我們廣大百姓感受到正能量的存在。為了響應社會節(jié)約要求，我們必須要反對浪費，節(jié)儉生活，做到這樣我們的“白色污染”方能解決。想想新聞上那些由于“浪費和白色污染”引起的災難和那些觸目驚心的數(shù)字，無疑讓我們感覺生存和環(huán)境息息相關(guān)5、我又去了昌邑市環(huán)衛(wèi)所。環(huán)衛(wèi)所的李叔叔告訴我，在他們昌邑市，每天有300多名環(huán)衛(wèi)工人為昌邑的環(huán)境衛(wèi)生辛勤地工作著。在那里，我還了解到了“白色污染”的真正組成，并初步了解了“白色污染”危害。6、為了擺脫困難，在學長和同學的幫助下，我利用網(wǎng)絡進行研究。網(wǎng)絡會是我的得力助手，我在QQ空間里發(fā)起了問卷調(diào)查，雖然僅僅局限于我的好友，但也是不可忽視的力量。在網(wǎng)上我尋找到了一片廣闊的空間，使我對“白色污染”有了更為深刻的認識。這對我撰寫文章有很大的幫助。二、什么是“白色污染”“白色污染”已成為一個眾所周知的新型名詞。那么，到底什么是“白色污染”呢“白色污染”主要指白色的發(fā)泡塑料飯盒，各種塑料袋，農(nóng)用地膜等給環(huán)境造成的污染。“白色污染”物的主要成分為聚乙烯PE、聚氯乙烯PV、聚丙烯PP、聚苯乙烯樹脂PS。在這些污染物中，還加入了增塑劑，發(fā)泡劑，熱穩(wěn)定劑，抗氧化劑等。三、造成“白色污染”的主要原因1、塑料垃圾沒有得到妥善的管理和處置，垃圾沒有實行分類收集，能回收回的不回收利用。

簡介：四川農(nóng)業(yè)大學人類行為與社會環(huán)境專科18年3月在線作業(yè)1、C2、C3、C4、A5、C一、單選題共20題，100分1、12、如果胎兒在2932周出生，其存活率為（）A70?0?5?0正確答案是C2、13、按照國際上通行的規(guī)律，婦女的生育年齡為（）A1548歲B1649歲C1549歲D1648歲正確答案是C3、2、以下不屬于年齡常規(guī)事件的是（）A接受正式的學校教育B退休C婦女角色的變化D更年期正確答案是C4、19、在嬰幼兒的動作發(fā)展中，最早發(fā)展的具有里程碑意義的動作是（）A俯臥時抬頭B翻身C坐D行走正確答案是A5、23、從社會性類游戲的角度看，分享游戲是指（）A兒童個人獨自進行的游戲B兒童獨自進行相似的游戲而不和其他兒童一起游戲C多個兒童一起進行同樣的或類似的游戲D兒童共同進行的具有一定規(guī)則、任務和競爭性的游戲正確答案是CD孕期并發(fā)癥正確答案是A12、38、青年期人格的變化表現(xiàn)為（）A情感波動越來越大B越來越外向C越來越成熟D和以前相比沒有什么變化正確答案是C13、5、在弗洛伊德的人格結(jié)構(gòu)論中，（）是道德化了的我，是自我的典范，也是人格中最高的監(jiān)督和懲罰系統(tǒng)，主要是指人性中的高級本性。A本我B自我C超我D潛意識正確答案是C14、1、下列有關(guān)人類行為的陳述，最準確的是（）A人類行為是由外界刺激所產(chǎn)生的可測量和可觀察的反應B人類行為是由本能所引起的結(jié)果C人類行為是人的認知能力成熟后對環(huán)境的反應D人類行為是發(fā)展于生物的、心理的、社會的、經(jīng)濟的以及物理作用的整體性相互作用正確答案是D15、15、如果孕婦體重過重，在懷孕過程中很容易出現(xiàn)（）A妊娠高血壓B貧血C肌痙攣D甲狀腺腫正確答案是A16、18、摩洛反射是指（）A用手指觸碰新生兒的面頰時新生兒會轉(zhuǎn)頭、張嘴B用棍棒觸及新生兒的手心，他會緊緊抓住不放C新生兒遇到突然刺激會引起全身性的動作D用手指或小棍輕劃新生兒腳底外側(cè)，由腳跟到腳尖，腳趾會像扇形似的張開又復原正確答案是C

簡介：廈門大學學位論文原創(chuàng)性聲明本人呈交的學位論文是本人在導師指導下，獨立完成的研究成果。本人在論文寫作中參考其他個人或集體已經(jīng)發(fā)表的研究成果，均在文中以適當方式明確標明，并符合法律規(guī)范和廈門大學研究生學術(shù)活動規(guī)范試行。另外，該學位論文為課題組的研究成果，獲得課題組經(jīng)費或?qū)嶒炇业馁Y助，在實驗室完成。請在以上括號內(nèi)填寫課題或課題組負責人或?qū)嶒炇颐Q，未有此項聲明內(nèi)容的，可以不作特別聲明。聲明人簽名葛高鍵≥。1悔F月≥≥EL摘要摘要畬族自稱“山哈”，是我國東南沿海地區(qū)的一個世居少數(shù)民族。作為一個具有悠久歷史的少數(shù)民族群體，畬族人民在漫長的歷史文化發(fā)展過程中形成了獨具山地特色的生產(chǎn)生活和民俗文化特征，其生產(chǎn)生活習俗、宗教和民間信仰、民族手工藝等，都是極富民族特色的文化遺產(chǎn)。然而，在傳統(tǒng)文化與現(xiàn)代文化、民族文化與世界文化相互影響的當代社會，特別是在改革開放、社會主義新農(nóng)村建設、民族特色村寨建設等政策的影響之下，金貝也不可避免的被卷入到現(xiàn)代化的大潮之中，畬族文化生態(tài)環(huán)境正在不斷發(fā)生變化。研究選取東南沿海地區(qū)的一個閩東畬族村落寧德市蕉城區(qū)金貝畬族村，基于搶救民族志的角度，從村落的經(jīng)濟生活、宗族組織、人口家庭與社會結(jié)構(gòu)、宗教信仰、民俗文化，以及在民族特色村寨建設的背景下，村寨的歷史遺產(chǎn)保護與旅游開發(fā)展開研究。在民族志的基礎上，筆者對改革開放、特別是新農(nóng)村建設和民族特色村寨建設等政策實行以來畬村的變化發(fā)展進行了透視性的思考，認為金貝村呈現(xiàn)出一個“畬家寨的隱喻”“隱喻”反映了在國家政策的引導下，金貝一類“試點村”的開發(fā)實際上是徘徊在新農(nóng)村建設和民族特色村寨等國家政策之中，并未很好的實現(xiàn)因地制宜的開發(fā)；村民也并未真正參與到村落的發(fā)展中，而是表現(xiàn)出了“被遮蔽的主體性”。關(guān)鍵詞畬族村落；文化；隱喻

簡介：學校代碼10459學號或申請?zhí)?01312071113密級碩士學位論文網(wǎng)絡公民參與與國家環(huán)境治理能力的重構(gòu)解讀霧霾問題中的“國家社會”關(guān)系作者姓名呂夢露導師姓名李驚雷副教授學科門類文學類專業(yè)名稱傳播學培養(yǎng)院系新聞與傳播學院完成時間2016年3月學位論文原創(chuàng)性聲明學位論文原創(chuàng)性聲明本人鄭重聲明所呈交的學位論文，是本人在導師的指導下，獨立進行研究所取得的成果。除文中已經(jīng)注明引用的內(nèi)容外，本論文不包含任何其他個人或集體已經(jīng)發(fā)表或撰寫過的科研成果。對本文的研究作出重要貢獻的個人和集體，均已在文中以明確方式標明。本聲明的法律責任由本人承擔。學位論文作者日期年月日

簡介：廣西師范大學碩士學位論文祖先記憶與邊疆建構(gòu)宋明以降欽州西部族群社會與歷史變遷姓名杜樹海申請學位級別碩士專業(yè)中國少數(shù)民族史指導教師廖國一20080401II宋明以降欽州西部的特殊之處在于“邊疆化”的過程。前述的“文化創(chuàng)制”應該納入這一視角，我們才能透過它更好地理解當?shù)厣鐣c文化及其變遷。關(guān)鍵詞欽州西部祖先記憶邊疆建構(gòu)族群歷史

簡介：民初社會與教育近代化民初社會與教育近代化EARLYSOCIETYINTHEREPUBLICOFCHINAANDEDUCATIONMODERNIZATION院系社會文化與旅游學院歷史系系社會文化與旅游學院歷史系年級級2001級專業(yè)中國近現(xiàn)代史業(yè)中國近現(xiàn)代史研究方向社會問題研究方向社會問題導師賓長初教授師賓長初教授研究生王生王琳完成日期完成日期2004年4月碩士學位論文1民初社會與教育近代化專業(yè)中國近現(xiàn)代史研究方向中國近現(xiàn)代社會問題導師賓長初教授研究生王琳民初社會與教育近代化專業(yè)中國近現(xiàn)代史研究方向中國近現(xiàn)代社會問題導師賓長初教授研究生王琳中文摘要中文摘要新陳代謝是宇宙發(fā)展的普遍規(guī)律。教育是推動社會進步的偉大的無形的手。世界各國走出中世紀走向現(xiàn)代化的歷史進程無不表明教育是人才的保證，人才是現(xiàn)代化的根本。與近代化發(fā)展相適應的教育近代化是社會發(fā)展的必然趨勢。與中國近代化相適應的中國近代教育自鴉片戰(zhàn)爭后經(jīng)歷了一個由傳統(tǒng)步入現(xiàn)代，由封閉走向開放的轉(zhuǎn)型過程，在民初這一時期基本完成了它的歷史性的轉(zhuǎn)變。延續(xù)了幾千年的中國傳統(tǒng)教育在這一時期結(jié)束，沿襲至今的現(xiàn)代教育在這一時期中形成。民國初年處于中國社會由傳統(tǒng)社會向現(xiàn)代社會轉(zhuǎn)型的重要時期，經(jīng)歷了一場巨大而深刻的變化，其間變遷、改革、動蕩層出不窮，而民初社會政治結(jié)構(gòu)的變化，文化、價值觀念的更新又往往都與教育有關(guān)，可以說教育是社會變遷最敏感的神經(jīng)，它既是中國政治、經(jīng)濟發(fā)展的產(chǎn)物，又反過來對民國社會政治、經(jīng)濟、文化產(chǎn)生巨大的反作用。置身于近代化這一歷史潮流的民初教育，既具有自身發(fā)展的內(nèi)在規(guī)律性，又受制于這一時期的政治、經(jīng)濟、文化近代化進程的影響和制約，因此要好好把握民初教育近代化，必須理清民初政治、經(jīng)濟、文化近代化與教育近代化的互動。特別是政治、經(jīng)濟、文化對教育的影響，才能更好的理解這一歷史時期教育近代化發(fā)展的脈絡和特色，也能更好的透視這一段歷史。1911年的辛亥革命使民主共和制取代了君主專制，實現(xiàn)了近代化質(zhì)變目標。在政治上表現(xiàn)為主權(quán)在民主張的確立，政黨政治的出現(xiàn)，臨時約法等一系列法規(guī)的出臺等都表現(xiàn)了政治近代化的發(fā)展。這一切反映在教育上，表現(xiàn)為教育在向教育民主化、法制化、制度化等的軌道上前進，使教育近代化取得質(zhì)的突破。但民國初年，軍閥割據(jù)，政客跳梁，軍隊亂法，軍人干政及死灰復燃的復辟逆流都昭示著中國政治近代化的不徹底性，這也直接導致教育近代化停留在“破”上，而向“新”邁進的步伐是小而慢的。民主共和的確立，臨時政府對工商業(yè)的重視；資產(chǎn)階級隊伍的壯大，隨后的北洋政府為拉攏資產(chǎn)階級，同時也是時勢所趨，不得不頒布一系列有利于工商業(yè)發(fā)展的政策、法令及其它有利經(jīng)濟發(fā)展的政策，使民國初年的經(jīng)濟在第一次世界大戰(zhàn)時期進入發(fā)展的“黃金時期”。以工業(yè)化、城市化等為特征的經(jīng)濟近代化取得發(fā)展。這一切都有利于教育近代的發(fā)展，在教育內(nèi)容等方面表現(xiàn)為實用性、科學性等特征。但民初經(jīng)濟的繁榮只是曇花一現(xiàn)，帝國主義的掠奪并未停止，軍閥的掠奪和戰(zhàn)爭的破壞以及自然災害的頻仍，都使民初經(jīng)濟趨于蕭條中，從而使處于夾縫中的教育近代化的發(fā)展步履維艱。民國的成立，特別經(jīng)過新文化運動的洗禮，科學和民主已成為文化發(fā)展的主題。文化變革從制度層面進入觀念層面。一些有識之士認識到，過去的近代化運動之所以失敗，在于這個運動恰恰遺忘了它的主體“人”。人的近代化是社會近代化（尤其是政治近化化）的前提。于是1915年以后，中國又進入了近代化的最高層面觀念近代化。在這一階段，政治近代化的進程已經(jīng)基本停止，而在歷史車輪的慣性作用下，經(jīng)濟、科學、教育等領(lǐng)域的近代化仍在緩慢進行；但最重要的是，這一時期在文化領(lǐng)域圍繞人的近代化“倫理的覺悟”而豎起了三面啟蒙大旗，1915年