环境会计方面的外文文献汇总
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外国重要财务会计文献和期刊Abacus 《算盘》一个著名的会计理论刊物,1965年开始发行,由澳大利亚悉尼大学出版社出版,悉尼大学会计系主编。
每年两期,其内容侧重于会计理论研究,在2001年获得优秀期刊金奖,是世界上十大著名会计期刊之一。
网址:http://.auABI Journal 《美国破产学会期刊》美国破产学会(American Bankruptcy institute)的出版物。
每年发行10期。
读者在互联网上可以查阅其中文章,以及《防范破产手册》。
网址:http//www.abiword/Accountancy Magazine 《会计杂志》英格兰和威尔士特许会计师协会(ICAEW)所发行的一种刊。
于1889年开始发行。
1938年开始由季刊改为月刊。
是英国最重要的会计期刊,会计师可以在互联网直接查阅其文章内容。
网址:http://www.accountancy /Accountants Index 《会计师索引》美国注册公共会计师协会所出版的索引。
在这个索引中收集有会计著作的详细目录。
自1974年按季发行。
网址:http:///Accounting and Business Research 《会计和工商业研究》英格兰和威尔特许会计师协会(ICAEW)自1970年起发行的一种研究性会计刊物。
一年发行四期。
网址:http://www.icaew /Accounting and the Public Interest 《会计和公众利益》美国会计学会(AAA)出版的一种学术性期刊。
其主要内容包括财务会计和审计,社会和环境会计、职业道德、信息技术、会计教育,以及会计机构的管理等内容。
网址:http:///Accounting Evolution to1900《1900年以前的会计发展演变》美国著名会计学家利特尔顿(A.C.Limeton)在1993年出版的一本著作。
其中详细地阐述了会计理论的历史发展过程。
文献信息:文献标题:The impact of environmental information disclosures on shareholder returns in a company: An empirical study(企业环境信息披露对股东回报的影响:一项实证研究)国外作者:Ragothaman Srinivasan;Carr David文献出处:《International Journal of Management》,2008,25(4), p613-620字数统计:英文 2030 单词,10523 字符;中文 3653 汉字外文文献:The impact of environmental information disclosures onshareholder returns in a company: An empirical studyThe Emergency Planning and Community Right to Know Act (1986) has mandated Toxic Release Inventory (TRI) disclosures in the United States. This Act requires all manufacturing companies (SIC code 20-39) who employ more than 10 people to provide an annual report about the release of more than 300 specified toxic chemicals. Similar legislation exists in other countries as well. How is this information used by investors and corporations? We develop and test a regression model to answer this question. We also perform a few robustness tests. Our sample comes from TRI disclosures for “top 100” corporate polluters ba sed on COMPUSTAT data. Descriptive statistics and correlation measures are also provided. The higher the return on assets the higher is Tobin’s q (a proxy for firm value or shareholder wealth). The waste disposal variable (toxic air release) is a statistically significant predictor of Tobin’s q. As expected, the sign of the regression coefficientfor waste disposal is negative. In addition, firm size has a significant impact on Tobin’s q. A firm’s beta, P/E ratio, and the corporate governance variable are all statistically insignificant.1. IntroductionThe disastrous Union Carbide accident that occurred in India in 1984 and other smaller chemical accidents have caused anxiety in the public’s mind about the release of chemicals from factories. The Emergency Planning and Community Right to Know Act (1986) has mandated Toxic Release Inventory TRI disclosures. This Act requires all manufacturing companies (SIC code 20-39) in the United States who employ more than 10 people to provide an annual report about release of more than 300 specified toxic chemicals. The TRI program offers environmental performance information to the public and is administered by the Environmental Protection Agency (EPA). How is this information used by investors and corporations?EPA’s Environmental Economics Research Strategy (EPA, 2004) identifies measuring the benefits of environmental information disclosures as one of its high priority research areas. Some interesting research results have already been published. For example, Konar and Cohen (1997) report negative stock price reactions to TRI disclosures in 1989. These negative stock returns forced companies to change their behavior. Those firms with the largest negative stock market returns to TRI announcements in 1989 subsequently reduced their emissions more than other firms in their industry. The purpose this research project is to examine the association between the TRI disclosures and firm value as measured by Tobin’s q. The goal of examining the association between the TRI disclosures and firm value will be accomplished through the development and testing of a regression model. A few robustness tests are also conducted. Tobin’s q is a widely used proxy for firm value in the finance literature (Gompers, Ishii and Metrick,2003) and is used in this study as the dependent variable.Several researchers have conducted event studies and documented negative stock price reactions to TRI announcements (Hamilton 1995 and Khanna et al. 1998). Eventstudies examine the stock price reactions on one or two days when the environmental information is disclosed. Klassen and McLaughlin (1996) also reported significant negative stock price reactions to bad environmental news such as oil spills. These event studies do not analyze longer-term stock price trends. These studies have generally used smaller samples. Moreover, they have used data from 1989 which are eighteen years old. To overcome these difficulties, a new regression model is developed which uses more recent data from 2000 TRI disclosures. The TRI disclosure data is compiled from raw data reported to the EPA on a facility-by-facility basis and not on a company-bycompany basis. The difficulty of aggregating to company-level data makes the 2000 TRI disclosures the most recent data currently available.2. Prior ResearchKarpoff and Lott (1993) report that when corporate illegal activities and other fraudulent financial schemes are revealed, stock price declines have been the result. In order to estimate the value of intangible assets, we propose to include environmental performance information among the explanatory variables (see Konar and Cohen 2001). Good environmental performance can translate into a good reputation for the firm as an ecology-friendly company and this can increase investor trust (Ragothaman and Lau, 2000). Similarly, bad environmental performance can lead to stock price declines.This research builds on prior research and expands knowledge in several different and new ways. 1) Data used in this study are more recent (than 1989) and come from TRI disclosures for the year 2000; 2) Tobin’s q is measured in accordance with suggestions from finance scholars; 3) The regression model includes some new variables; and a cross-sectional regression model is used. Descriptive statistics and correlation measures are also provided. New insights are gained about the impact of environmental disclosure programs on stockholders’ wealth. Our formulation for Tobin’s q follows that of Chung and Pruitt (1994) and Hirschey and Connolly (2005), where q is measured as the market value of common shares outstanding plus the bookvalue of total assets minus common equity, all divided by the book value of total assets. Tobin’s q is viewed as a market-based measure of firm valuation. In this paper, the effect of environmental disclosures on the market valuation of firms, proxied by Tobin’s q, is examined.Beta is a measure of the risk associated with owning shares in a firm and is commonly used to measure market risk. Konar and Cohen (1997) utilize beta to control for the systematic risk in security returns. Beta is included in this study as a control variable. Various measures of firm size appear in the literature. Dowell, Hart, and Young (2000) use the logarithm of total assets with mixed results in examining whether corporate global standards create or destroy market value. Hamilton (1995) uses the number of employees as a proxy for firm size in examining the relationship between Toxic Release Inventory data and media and stock market reactions. The logarithm of the number of employees (LEMP) is used as a proxy for firm size, and is included in the model as another control variable.Waste (toxic air release) is measured as waste disposal in pounds per revenue- dollar. Waste should be negatively related to Tobin’s q, as it measures the extent to which firms are “dirty.” Konar and Cohen (1997) use toxic chemi cal releases and the number of lawsuits to proxy waste. Hamilton (1995) uses the number of superfund sites to proxy waste. Return on assets (ROA), defined as net income divided by total assets, is used as a measure of firm-level performance. It is a proxy for profitability. ROA should be positively related to Tobin’s q, since better performing firms should be more highly valued in the marketplace, ceteris paribus. Hirschey and Connolly (2005) use profit margin to measure profitability.Another control variable used in this study is the price-to-earnings ratio. The price-to-earnings (PE) ratio is measured as the market price of a firm’s common stock divided by the firm’s income-per-share of common stock. The PE ratio is included in the model as a control variable to pick up the effect of firm-level growth. Firms that are growing rapidly should have a higher market valuation, as measured by Tobin’s q. Yet another control variable used in this paper is “audit opinion” which is a proxy for the corporate governance mechanism. Li et al. (2005) found that firms with higherstock market return tended to receive more clean (unqualified) audit opinions. In other words, audit opinion is negatively related to market value of the firm. Hodge et al. (2004) conducted an experimental research project and concluded that investors reacted to audit qualifications as if it signaled that management was strategically understating financial results. It could be posited that management was concerned about future performance and consequently understated the current performance. According to Choi and Jeter (1992), audit qualifications indicate that uncertainties associated with future cash flows have increased and consequently, the future market value of the firm can be adversely affected.3. Methodology and data sourcesResearchers at the Political Economy Research Institute (PERI) at the University of Massachusetts released, in 2004, the list of the top 100 corporate air polluters based on TRI data disclosed by companies in the year 2000. The toxic (air release) waste data are reported in pounds per revenue dollar. Data from COMPUSTAT were used to compute several operating and financial ratios for these 100 firms. The following independent variables were obtained from the COMPUSTAT database: market beta, return on assets, logarithm of number of employees, P/E ratio and audit opinion. Following Hirschey (2005), the following formula is used to estimate Tobin’s q: Tobin’s q = [Total assets + Total market value of equity –Book value of equity] / Total assets. Tobin’s q was also computed from the data obtained from the COMPUSTAT data base. Due to missing variables in the COMPUSTAT database, 9 companies were dropped. One more firm was deleted because of an extreme outlier. The final sample used in this study contains data from 90 companies.The multiple regression model used in this study is:Tobin’s q = f {market beta (risk), logarithm of number of employees, waste discharge per revenue dollar, return on assets, P/E ratio and audit opinion} The research questions are transformed into null hypotheses as given below:H1: Beta has no significant effect on Tobin’s q.H2: Size as measured by number of employees has no significant effect on Tobin’s q.H3: Waste discharge has no significant effect on Tobin’s q.H4: Return on assets has no significant effect on Tobin’s q.H5: Growth as measured by the P/E ratio has no significant effect on Tobin’s q.H6: Corporate governance as measured by audit opinion has no significant effect on Tobin’s q.4. Results and discussionThe descriptive statistics are reported in Table 1. The average Tobin’s q for the sample firms is 2.176. The average amount of toxic air release (waste discharge) is 0.0009 pounds per revenue dollar. The mean for return of assets is 4.648 percent. The average beta (risk measure) is 1.121.Q ratio = Tobin’s QBeta = Market beta (risk)LEMP = Logarithm of number of employeesWaste = Waste disposal per revenue-dollarROA = Return on assetsP/E ratio = Price Earnings ratioAUOP = Audit opinionA correlation analysis of these six explanatory variables with the Tobin’s q and other independent variables was performed. The correlation results are reported inTable 2.The correlation analysis results indicate that Tobin’s q is strongly related to return on assets. The higher the return on assets, the higher is Tobin’s q. Beta, firm size and waste discharge are all negatively related to Tobin’s q. Beta and return on assets have strong negative correlation. Firm size and waste discharge are negatively correlated.Multicollinearity among independent variables may be present in the data and can potentially lead to unstable regression coefficients. A rule of thumb is suggested by Judge et al. (1985) to assess the impact of multicollinearity. They argue that a serious multicollinearity problem arises only when correlations among the explanatory variables are higher than 0.8. In our dataset, the highest correlation is between return on assets and beta at -0.411. Hence, the degree of collinearity present appears to be too small to invalidate estimation results.An ordinary least-squares regression model was developed to investigate the relationship between Tobin’s q and toxic air release, beta, return on assets, growth and other independent variables. Regression methodology permits the testing of six null hypotheses simultaneously. Tobin’s q was the dependent variable and the six explanatory variables mentioned earlier were the independent variables. The regression coefficients, t-statistics (in parentheses), and significance levels are reported in Table 3, column I. The multiple regression model has a respectable adjusted R-squared of 31.3 percent.Thbk 3: Mnhlpie Regression Resultse CONSTANT 2.565 2.450 2.62I 1.416(4.295)*°°(2.273)”(4. t40)*°’(1.320) BETA-0.029 -0.025 -0.025 •0.600(-0.186) (-0. I58) (-0. IG2) (-0.353)LOCi EMPLOYEES -0.363(-3.319)***-0.371(-2.919)**•-0.354(-3.219)***-0.506(-2.880)***WAS SALES -163.186(-2.244)*^-166.038(-2.172)**-137.856(- l.785)•-522.126(-l,846)•RETURH ON 0.1S6 0.157 0.149 0.138 ASSETS (4.343)*••(4.285)*••(4.049)**^ (3.407)**•PPE RATIO 0.013 0.013 0.015 0.010(1.574) (1.569) (1.787)* (1.158)0.030 0.029 0.023 0.I70(0.290) (0.278) (0,213) (1.329)0.016 0. I99(0.129) (1.323) CAPITAL-EXPEN/ -1.413SALES (-0.770)R&D £XP/SALES L236‹i.x8)â7610313 0.3W0.294 0.342 ‘The dependent verieble is Tobin’s O•Sintistically e igaificant at Um l evel**Statistically significant at 5& level***Statistically significant at IN level中文译文:企业环境信息披露对股东回报的影响:一项实证研究在美国,应急计划和社区知情权法案(1986)被授权披露企业有毒排放清单。
上市公司环境信息披露研究的国内外文献综述1.1环境信息披露现状(1)信息披露内容关于环境会计披露的目标:通过孟凡利教授(1999)1的研究可以得知,环境信息披露的基本目标就是让企业自觉利用报告等方式对除了企业管理者和员工以外的人员披露同环境有关的财务信息,让外界了解企业不仅仅是在生产经营方面,更多的是在环境保护方面做出的贡献。
朱丹(2001)2提出了绿色会计的学说结构系统,阐述了绿色会计革命的基本假想、一般原则、确认和比量,以及最终的信息披露。
张英(2005)3论述了环境会计的总体目标是促成未来可持续发展战略,落实经济,社会和生态共同利益的提高。
Patrick de Beer和Francois Friend(2005)4在研究中探讨了在环境会计上以EEGECOST为模型,为企业评估替代项目和过程提供了框架,并评估了当前特别是未来的经济和环境绩效。
关于环境会计披露的基本内容分析,汤亚莉、陈自力(2006)5在他们所著的研究论文的实证研究过程中采取了事件分析法,货币信息披露,非货币信息披露以及没有披露等等一些基本章程,而最终通过各项实证得出,对于公司来说,他们的规模与财务绩效跟环境信息披露水平之间呈现出正相关的关系就是环境信息披露水平能够对企业的发展与规模建筑一定的积极效应。
金阳、褚阳(2008)6构建环境会计理论体系,将绿色会计纳入业绩考核中去。
李文彦、田治威(2008)7提出了环境会计理论相关新的理论基础,也就是和谐社会理论,对“和谐发展系数”进行界定,基于此理论对环境会计基本假设和目标对基础理论产生的影响开展分析研究。
袁广达(2010)8基于可持续发展战略的理论,把现代企业的环1孟凡利.论环境信息披露及其相关的理论问题[J].会计研究,1999,000(004):16-25.2朱丹.论绿色会计的理论结构体系[J].上海会计,2001,000(006):20-21.3张英.司法会计鉴定的方法与意义[J].财会通讯,2005(09):49.4Beer P D,Friend F.Environmental accounting:A management tool for enhancing corporate environmental and economic performance[J].Ecological Economics,2006,58(3):p.548-560. 5汤亚莉,陈自力,刘星,等.我国上市公司环境信息披露状况及影响因素的实证研究[J].管理世界,2006,000(001):158-159.6金阳,褚阳.构建环境会计理论体系[J].合作经济与科技,2008(14):107-108.7李文彦,田治威.和谐社会背景下环境会计理论基础探讨[J].北京林业大学学报:社会科学版,2008(04):67-70.8袁广达.高校人才培养成本的会计学分析[J].阅江学刊,2010(05):46-52.境经济活动与环境管理活动当做研究对象,把生态环境的有关信息引进会计信息系统,着重叙述了环境风险控制、环境会计的成本核计,探索了有关企业实现维护环境与可持续发展的目标的途径。
环境会计信息披露研究【⽂献综述】毕业论⽂(设计)⽂献综述题⽬:环境会计信息披露研究专业:会计学⼀、前⾔部分(⼀)写作⽬的我国作为世界上经济发展最快的国家之⼀,环境的破坏⽇益成为经济发展的瓶颈,严重阻碍了我国经济的发展。
学者们在环境会计信息披露的必要性⽅⾯都有着⼀致的看法。
如耿建新(2002)等学者认为应不断规范我国企业有关环境会计信息的披露,以满⾜不同利益相关者的需要。
但环境会计信息披露⽬前存在着理论研究滞后、对企业环境信息披露的⽐例不⾼、内容不全⾯、信息披露⽅式不⾜、披露不对称或不充分等等问题,使其⽆法满⾜社会公众、政府等利益相关者的需要。
因此需要进⼀步地进⾏研究探讨。
(⼆)相关概念环境会计指以货币为主要计量单位,以有关的环境法律、法规为依据,研究经济发展与环境资源之间的联系,确认、计量、记录、报告环境资产与负债,以及环境污染、防治、开发和利⽤的成本与费⽤,分析环境绩效与环境活动对企业财务成果影响的⼀门新兴学科。
环境信息披露是指将与环境保护有关的各种显性和隐性的信息加以收集整理,并在⼀定范围内以适当形式公开,⽤以提供各种刺激与激励机制,从⽽改进环境⾏为,改善环境质量。
环境会计信息披露就是指以⼀定的信息载体公开企业环境会计⽅⾯的信息。
(三)综述范围通过收集2005-2010年间发表于《财会研究》、《中国会计评论》、《财经理论与实践》等学术杂志中的研究论⽂,借鉴西北⼤学、青岛⼤学等⼤学学报⽂章及部分硕博⼠论⽂,通过分析与总结这些⽂章,对环境会计信息披露和国内外研究现状进⾏总体把握。
(四)相关主题及争论焦点我国环境会计信息披露还处于起步阶段,研究内容缺乏系统性,研究成果尚⽋实践指导性。
在环境会计信息披露的内容⽅⾯基本上达成了⼀致意见,但在环境信息披露的形式⽅⾯却仍有差异。
⼆、主题部分(⼀)国外研究综述从九⼗年代开始,由于国际社会对环境会计问题的重视,⼀些重要的国际会计组织和国家对于环境会计信息的披露在理论上和实践上进⾏了初步的尝试和探索。
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The Impact of Cash Budgets on Poverty Reduction in Zambia: A Case Study of the Conflict between Well-Intentioned Macroeconomic Policy and Service Delivery to the Poor Hinh T. Dinh World Bank Abebe Adugna World Bank C. Bernard Myers World Bank October 2002 World Bank Policy Research Working Paper No. 2914 Abstract: Facing runaway inflation and budget discipline problems in the early 1990s, the Zambian government introduced the so-called cash budget in which government domestic spending is limited to domestic revenue, leaving no room for excess spending. Dinh, Adugna, and Myers review Zambia's experience during the past decade, focusing on the impact of the cash budget on poverty reduction. They conclude that after some initial success in reducing hyperinflation, the cash budget has largely failed to keep inflation at low levels, created a false sense of fiscal security, and distracted policymakers from addressing the fundamental issue of fiscal discipline. More important, it has had a deeply pernicious effect on the quality of service delivery to the poor. Features inherent to the cash budgeting system facilitated a substantial redirection of resources away from the intended targets, such as agencies and ministries that provide social and economic services. The cash budget also eliminated the predictability of cash releases, making effective planning by line ministries difficult. Going forward, Zambia must adopt measures that over time will restore the commitment to budget discipline and shelter budget execution decisions from the pressures of purely short-term exigencies. This paper - a product of the Poverty Reduction and Economic Management Division 1, Africa Region - is part of a larger effort in the region to review public expenditure management. Number of Pages in PDF File: 34 working papers series Download This PaperDecember 21, 2004Date posted: D ecember 21, 20042 Principles of Cash Management from IndianManagement Thought: ThirukkuralChendrayan ChendroyaperumalAnna University of Technology Chennai - Saveetha Engineering College; Deceased June 9, 2008Abstract: Wise management of cash is essential for the survival and success of any business organization. Textbooks prescribe a set of principles for successful management of cash, a key component of working capital but the least productive for the firm holding it. This paper attempts to highlight the principles of cash management propounded in Thirukkural - an Indian work on management written more than 2000 years ago but very relevant, practicable and consistent with that of the modern thought!Number of Pages in PDF File: 6Keywords: Cash Management, Working Capital, Financial Management, ThirukkuralJEL Classification: G11, G15, G31working papers series3 Management Accounting Systems Adoption Decisions:Evidence and Performance Implications from StartupCompaniesTony DavilaUniversity of Navarra - IESE Business School George FosterStanford Graduate School of Business October 2004Stanford GSB Research Paper No. 1874 Abstract: Adopting management accounting systems are important events in the life of young and growing companies. Using a sample of 78 startup companies, we document cross-sectional differences in the adoption of operating budgets as well as seven other management accounting systems. We find that our proxies for agency costs, perceived benefits and costs, complexity of the firm, and culture explain cross-sectional differences in time-to-adoption of budgets. In particular, the presence of venture capital, CEO experience, firm size, and the culture of the organization are associated with this adoption decision. We further investigate the effect of hiring a financial manager as an endogenous variable. In the first stage of a two-stage model, we find that CEO total experience, the presence of venture capital funds, culture, and firm size are associated with cross-sectional variation in this hiring decision. When treating this decision as endogenous, time to hiring a financial manager is unrelated to operating budget adoption. The paper also examines the association between the time-to-adoption of operating budgets and company performance. We find a significant increase in the size of the company around the adoption of operating budgets; moreover faster adoption of operating budgets is associated with faster growing companies. We extend the findings to additional management accounting systems including: cash budgets, variance analysis, operating expense approval policies, capital expenditure approval policies, product profitability, customer profitability, and customer acquisition costs. The influence of industry choice (biotechnology, information technology, or non-tech) is examined in each stage of the research.Number of Pages in PDF File: 47Keywords: Management accountingJEL Classification: G34, G31, M40, M46working papers series 。
伴随人类社会不断的进步,人与自然,建筑与环境之间的关系密不可分.从当代人们所生活的环境中,我们可以看出环境艺术也在经历着自身的发展,而人们只有从尊重自然环境,尊重人类自身,才能够真正将环境艺术更好地融入建筑设计中去。
下面是环境设计英文参考文献的分享,供大家参考阅读。
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American journal of health promotion :AJHP,2019,33(2). [92]Mohamed El Amrousi,Feda Isam AbdulHafiz. Assessment of Modern Architecture in the Living City of UAE: Incorporating Sustainable Design into Covered Bazaar Buildings[J]. MATEC Web ofConferences,2019,266. [93]Tian Zhenhao,Ding Lele,Li Kun,Song Yunqing,Dou Tongyi,Hou Jie,Tian Xiangge,Feng Lei,Ge Guangbo,Cui Jingnan. Rational Design of a Long-Wavelength Fluorescent Probe for Highly Selective Sensing of Carboxylesterase 1 in Living Systems.[J]. Analyticalchemistry,2019,91(9). [94]. Wellness and glass: Designing better spaces to promote better living[J]. Building Design & Construction,2019. [95]Molly Mitchell,Donna Marie Bilkovic. Embracing dynamic design for climate‐resilient living shorelines[J]. Journal of Applied Ecology,2019,56(5). [96]Erguera Xavier A,Johnson Mallory O,Neilands Torsten B,Ruel Theodore,Berrean Beth,Thomas Sean,Saberi Parya. WYZ: a pilot study protocol for designing and developing a mobile health applicationfor engagement in HIV care and medication adherence in youth and young adults living with HIV.[J]. BMJ open,2019,9(5). [97]Gaobin Zhang,Yun Ni,Duoteng Zhang,Hao Li,NanxiangWang,Changmin Yu,Lin Li,Wei Huang. Rational design of NIR fluorescence probes for sensitive detection of viscosity in living cells[J]. Spectrochimica Acta Part A: Molecular and Biomolecular Spectroscopy,2019,214. [98]Xavier A. Erguera,Mallory O. Johnson,Torsten B.Neilands,Theodore Ruel,Beth Berrean,Sean Thomas,Parya Saberi. WYZ: a pilot study protocol for designing and developing a mobile health application for engagement in HIV care and medication adherence in youth and young adults living with HIV[J]. BMJ Open,2019,9(5). [99]John F. Barber. Designed for HI-FI Living: The Vinyl LP in Midcentury America ed. by Janet Borgerson and Jonathan Schroeder (review)[J]. Leonardo,2019,52(2). [100]Udeshika Weerakkody,John W. Dover,Paul Mitchell,Kevin Reiling. Topographical structures in planting design of living walls affect their ability to immobilise traffic-based particulatematter[J]. Science of the Total Environment,2019,660. [101]JohnF. Barber. Designed for Hi-Fi Living: The Vinyl LP in MidcenturyAmerica[J]. Leonardo,2019,52(2). [102]. Luminescence Research; Study Data from Shaoxing University Provide New Insights into Luminescence Research (Design andsynthesis of a new fluorescent probe for cascade detection of Zn2+ and H2 PO4 - in water and targeted imaging of living cells)[J]. Science Letter,2019. [103]Euan Winton,Paul Anthony Rodgers. Designed with Me. Empowering People Living with Dementia[J]. The DesignJournal,2019,22(sup1). [104]Steve Reay,Claire Craig,Nicola Kayes. Unpacking two design for health living lab approaches for more effectiveinterdisciplinary collaboration[J]. The DesignJournal,2019,22(sup1). [105]Louise Mullagh,Stuart Walker,Martyn Evans. Living Design. The future of sustainable maker enterprises: a case study inCumbria[J]. The Design Journal,2019,22(sup1). [106]Zubair Khalid,Usman Khalid,Mohd Adib Sarijari,Hashim Safdar,Rahat Ullah,Mohsin Qureshi,Shafiq Ur Rehman. Sensor virtualization Middleware design for Ambient Assisted Living based on the Priority packet processing[J]. Procedia ComputerScience,2019,151. [107]A.EL ALAMI,Y. GHAZAOUI,S. DAS,S.D. BENNANI,M.EL GHZAOUI. Design and Simulation of RFID Array Antenna 2x1 for Detection System of Objects or Living Things in Motion[J]. Procedia Computer Science,2019,151. [108]Tao Jia,Zhi-Hang Chen,Peng Guo,Junping Yu. An insight into DNA binding properties of newly designed cationicδ,δ′?diazacarbazoles: Spectroscopy, AFM imaging and living cells staining studies[J]. Spectrochimica Acta Part A: Molecular and Biomolecular Spectroscopy,2019,211. 以上就是环境设计英文参考文献的全部内容,希望看后对你有一点点帮助。
会计专业英文文献# 会计专业英文文献相关内容## 一、单词1. Accountant- 英语释义:A person whose job is to keep or inspect financial accounts.- 用法:作名词,可用于指从事会计工作的人。
例如:The accountant is preparing the annual financial report.- 双语例句:这位会计正在准备年度财务报告。
2. Audit- 英语释义:An official inspection of an organization's accounts, typically by an independent body.- 用法:可作名词和动词。
作名词时,表示审计;作动词时,表示对……进行审计。
例如:Thepany is going through an audit this month. (名词) / They will audit thepany's accounts next week. (动词) - 双语例句:公司这个月正在接受审计。
/ 他们下周将审计公司的账目。
3. Ledger- 英语释义:A book or other collection of financial accounts.- 用法:作名词,指分类账。
例如:The accountant posted the transactions to the ledger.- 双语例句:会计将交易记录到分类账上。
4. Asset- 英语释义:A resource with economic value that an individual, corporation, or country owns or controls with the expectation that it will provide a future benefit.- 用法:作名词,在会计中常指资产。
国外环境会计研究:综述\特征及对我国的启发英国古典经济学家庇古(uthur Cecil Pigou,1877-1959)在分析福利经济学时认为,空气是自由财产,工厂可自由排放废弃污染物,而该工厂不承担因生产而污染空气的环境责任,导致了企业只确认生产过程中的内部成本,而不确认外部成本。
政府可采纳强制性的经济手段,通过加大企业的税收,将企业污染环境的成本加到产品中。
庇古的这一构想可以看作是环境会计理论上的萌芽。
国外的环境会计研究始于20世纪70年代初期。
以1971年比蒙斯(F..Bems)发表在《会计学月刊》(Journl of ccounting)上的“操纵污染的社会成本转换研究”和1973年马林(J.J.Mrlin)的《污染的会计问题》两篇文章为代表,揭开了环境会计研究的序幕。
环境会计的理论研究和在实践中的应用,都是从环境信息的披露开始的,20世纪80年代的英美等西方经济发达GJ的会计学家对环境会计做了大量深入的科研探讨,形成了一些初步的理论框架。
一、西方GJ环境会计进展概述(一)环境会计的萌芽与形成时期(20世纪70年代初~80年代末)1972年,联合国通过了《环境宣言》,提出人类只有一个地球的口号,呼吁各国重视和改善人类赖以生存的环境。
随后在20世纪70年代环保革命时期,许多GJ政府纷纷采纳严厉的法律手段和经济手段对企业滥用资源的行为进行干预,制定了一系列环境治理制度。
企业对股东、员工、政府、治理者、供应商等众多利益关系人的责任开始得到重视。
从1971年起,一些企业开始有意识地披露其在社会责任方面的信息,引起了学者对社会会计问题的探讨,环境会计开始萌芽。
但此时的研究主要是在社会责任会计的框架中进行的,研究的重点是环境信息的披露。
实证研究主要是关注财务报告中的环境信息披露问题,主要围绕在披露企业环境活动方面的作用、环境问题的本质以及报告类型进行的;而规范研究所提出的模型主要是考虑外部性的计量、计价和披露问题。
关于环境会计的研究综述摘要:环境日益恶化,人们对环保的呼声越来越强烈,因此研究环境,保护生态,成为当今最为关注的问题。
由于经济的快速发展,科技的飞速发展导致了环境问题成为人们越来越关心的问题,如何既能保证经济和技术的进步,又同时能缓和环境问题,成为现在急需解决的问题。
环境会计也是基于环境问题而产生的。
本文在前人研究的基础上,阐述了环境会计要素的确认与计量,并提出环境会计的信息披露模式,旨在提供环境会计研究的理论成果。
关键词:环境会计;环境资产;环境费用;环境成本;环境负债;信息披露1环境会计的文献综述1.1国外环境会计研究的文献综述20世纪70年代,以马林(J.T.Marlin)的《污染的会计问题》和比蒙斯(F.A.Beams)撰写的《控制污染的社会成本转换研究》为代表,拉开了环境会计研究的序幕。
在环境会计研究的领域中,欧洲西方国家一直占领先地位。
以下一些机构的研究最为显著,如加拿大特许会计师协会,美国财务会计准则委员会,英国注册会计师协会等,他们的研究主要表现在一下方面:(1)关于环境负债与环境成本的确认与计量问题。
加拿大特许会计师协会的《环境成本与负债:会计与财务报告问题》(1993),美国环保的《公司的绿色会计》(1998)《为企业经营决策评估潜在环境负债》(1998)美国财务会计准则委员会(FASB)第五号准则公告《或有事项会计》。
第14号解释公告《损失金额的合理预计》等都是关于环境负债和成本的报告,从负债角度看待和处理问题,都是用于知道环境成本与负债实物的会计文献,探讨了如何将环境成本和负债融合到财务报告和具体实例中。
(2)关于企业环境信息披露的问题。
加拿大特许会计师协会的《环境绩效报告》(1994)和《加拿大的环境报告:对1993年度的调查》对环境信息披露的仿佛和实际披露的现状做了详细论述。
(3)关于企业经营决策中环境会计导论:《主要的概念和术语》一书对环境会计的很多专业语言作了解释,并且探讨了在企业的生产经营中如何把企业的环境信息融合进去。
环境会计相关信息披露(英文版)(doc 12页)Accordingly, it is logical that the public would want to know about the existence of any environmental issues for which a reporting entity might be held responsible. With this in mind, the underlying purpose for this manuscript is to provide an understanding of the magnitude of environmental issues in the United States, a brief history of the Environmental Protection Agency, environmental regulatory acts and methods of enforcement by the EPA, and current disclosure requirements for corporations by the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB).Magnitude of Environmental PollutionEnvironmental pollution in the United States is a major issue. In assessing environmental pollution, specifically hazardous wastes, in this country, the EPA made the following statements:There are approximately 240, 000, 000 people in the United States. Try to imagine a ton of hazardous waste piled next to each of them, with another ton added each and every year.Hazardous waste is produced in this country at the rate of 700,000 tons per day. That's 250 million tons per year--enough to fill the Superdome in New Orleans 1,500 times over. (Environmental Protection Agency 1987, p. 14) Although it is true that the amount of hazardous waste is large, most of this waste is not dumped directly into the environment. Given sufficient incentives, most of the hazardous waste produced probably could be recycled as energy sources or be chemically stabilized.However, in the past, public corporations were not as knowledgeable about the impact of these hazardous wastes on humans as they are now. Additionally, they lacked sufficient incentives to, and were not required to, properly dispose of hazardous materials. Today, these companies are being forced to address their lack of foresight by acceptance of responsibility and, therefore, liability for past wastes. This liability ultimately leads to disclosure by public corporations. The EPA is the principal federal agency responsible for identifying the companies to be held responsible for these past wastes.History of the Environmental Protection AgencyPresident Richard M. Nixon created the Environmental Protection Agency (EPA) as an independent agency of the United States government by an Executive Order entitled "Reorganization Plan 3 of 1970." While most federal agencies have been created by Congress, the creation of an agency by executive order was unique and implied lack of legislative support.Designed to ensure the protection of national environmental health, the EPA has not always received meaningful support from Congress. Early budgets were meager, and the agency's main headquarters in Washington, D.C. was located in an old condominium。
第1篇Introduction"Financial Accounting" by Walter T. Harrison and John W. Wild is a comprehensive textbook that serves as an excellent introduction to the field of financial accounting. The book covers a wide range of topics, from basic accounting principles to advanced accounting concepts, making it suitable for both undergraduate and graduate students. In this reading notes, I will highlight some key concepts, theories, and practical applications discussed in the book.Chapter 1: Introduction to Financial AccountingThe first chapter provides a broad overview of financial accounting. It defines financial accounting as the process of recording, summarizing, and reporting the financial transactions of a business. The authors emphasize the importance of financial accounting in providing information to investors, creditors, and other stakeholders fordecision-making purposes.Key Points:- Financial accounting is governed by Generally Accepted Accounting Principles (GAAP).- The financial statements are the main output of financial accounting.- The primary users of financial statements are investors, creditors, and regulators.Chapter 2: The Accounting CycleThe accounting cycle is a series of steps followed by businesses to record, classify, and summarize their financial transactions. This chapter explains each step in detail, from the identification of transactions to the preparation of financial statements.Key Points:- The accounting cycle consists of the following steps: identification, analysis, recording, summarizing, and reporting.- The journal entries are used to record transactions in the books of original entry.- The trial balance is a summary of all the accounts in the general ledger.Chapter 3: The Balance SheetThe balance sheet is one of the key financial statements that provide a snapshot of a company's financial position at a specific point in time. This chapter explains the components of the balance sheet, including assets, liabilities, and equity.Key Points:- Assets are resources owned by the company that are expected to provide future economic benefits.- Liabilities are obligations of the company to transfer assets or provide services in the future.- Equity represents the ownership interest in the assets of the company.Chapter 4: The Income StatementThe income statement is another critical financial statement that shows the company's financial performance over a specific period. This chapter discusses the components of the income statement, including revenues, expenses, gains, and losses.Key Points:- Revenue is the inflow of economic benefits during the accounting period.- Expenses are the outflows of economic benefits during the accounting period.- Net income is the difference between revenue and expenses.Chapter 5: The Cash Flow StatementThe cash flow statement provides information about the cash inflows and outflows of a company during a specific period. This chapter explainsthe three sections of the cash flow statement: operating activities, investing activities, and financing activities.Key Points:- Operating activities are the cash flows that result from the company's core operations.- Investing activities are the cash flows that result from the purchase or sale of long-term assets.- Financing activities are the cash flows that result from the issuance or repayment of debt and equity.Chapter 6: Financial Statement AnalysisFinancial statement analysis is a process of evaluating a company's financial performance and position. This chapter discusses various techniques used in financial statement analysis, including horizontal analysis, vertical analysis, and ratio analysis.Key Points:- Horizontal analysis compares financial data over multiple periods to identify trends and changes.- Vertical analysis expresses each item on the financial statements as a percentage of a base item.- Ratio analysis uses various ratios to evaluate the company's liquidity, profitability, and efficiency.Chapter 7: Accounting for Merchandising BusinessesThis chapter focuses on the accounting for merchandising businesses, which involve the buying and selling of goods. It explains how to record and report the cost of goods sold, inventory, and sales revenue.Key Points:- The cost of goods sold is the cost of the inventory sold during the accounting period.- Inventory is the goods held for sale in the ordinary course of business.- Sales revenue is the income generated from the sale of goods.Chapter 8: Accounting for Manufacturing BusinessesAccounting for manufacturing businesses involves the production of goods. This chapter discusses the process of converting raw materials into finished goods, including the recording of direct materials, direct labor, and manufacturing overhead.Key Points:- Direct materials are the materials that are directly used in the production process.- Direct labor is the cost of the labor used in the production process.- Manufacturing overhead includes all indirect costs associated with the production process.Chapter 9: Financial InstrumentsThis chapter explores the accounting for financial instruments, such as cash, receivables, investments, and liabilities. It explains the concepts of fair value and impairment, and how to report these instruments in the financial statements.Key Points:- Financial instruments are contracts that give rise to a financialasset of one entity and a financial liability or equity instrument of another entity.- Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.- Impairment is a reduction in the value of a financial asset due to one or more events.Chapter 10: International Financial Reporting Standards (IFRS)This chapter discusses the International Financial Reporting Standards (IFRS), which are a set of accounting standards developed by the International Accounting Standards Board (IASB). It explains the similarities and differences between IFRS and U.S. GAAP.Key Points:- IFRS are designed to provide a common global framework for financial reporting.- The IASB aims to develop high-quality, understandable, and enforceable standards.- Some differences between IFRS and U.S. GAAP include the treatment of revenue recognition and lease accounting.Conclusion"Financial Accounting" by Walter T. Harrison and John W. Wild is an excellent resource for anyone interested in learning about theprinciples and practices of financial accounting. The book covers a wide range of topics, from the basics of the accounting cycle to advanced concepts such as financial statement analysis and internationalfinancial reporting standards. By understanding these concepts, readers will be better equipped to make informed decisions about financial matters in both their personal and professional lives.第2篇一、引言《会计学》是一本经典的会计学教材,由美国著名会计学家威廉·R·斯科特(William R. Scott)所著。
国外会计书籍
以下是一些国外会计学的经典书籍:
《Accounting Principles》 by author Kothari,这本书是国外会计学专
业的经典教材之一,全面系统地介绍了会计学的基础知识和技能。
《Financial Accounting》 by author Jerry J. Weygandt,这本书是美国大学会计学专业广泛使用的教材之一,主要介绍了财务会计的基本概念、原则、方法和技巧。
《Auditing and Assurance Services》 by author Charles T. Horngren,这本书是关于审计和鉴证服务的经典教材,详细介绍了审计的基本概念、原则、方法和技巧。
《Cost Accounting and Management Control》 by author Robin Cooper,这本书是关于成本会计和管理控制的经典教材,详细介绍了成本
会计的基本概念、原则、方法和技巧。
以上书籍仅供参考,建议根据自己的实际情况和兴趣选择适合的书籍。
同时,也要注意查阅新版的书籍,以获得最新的知识和信息。
环境方面的外国文献English Answer:Environmental Issues: A Global Perspective.Environmental issues have become increasingly pressing in recent years, as human activities continue to impact the planet's ecosystems. These issues transcend national borders, requiring global cooperation to address effectively.One of the most significant challenges is climate change. The burning of fossil fuels and other human activities release greenhouse gases into the atmosphere, leading to rising global temperatures and a myriad of negative consequences. These include more frequent and severe weather events, such as hurricanes, floods, and droughts. Climate change also threatens biodiversity, as many species are unable to adapt to changing environmental conditions.Another major environmental issue is pollution.Industrial activities, transportation, and agriculture all contribute to the release of pollutants into the air, water, and soil. Pollution can have severe impacts on human health, causing respiratory problems, cardiovascular disease, and cancer. It can also harm ecosystems, leading tobiodiversity loss and degradation of natural habitats.Deforestation is a further environmental concern. Forests play a crucial role in regulating the Earth's climate, providing habitats for wildlife, and filtering water. However, deforestation rates are increasing globally, primarily due to logging, agriculture, and urbanization. This loss of forest cover has significant consequences, including carbon emissions, soil erosion, and biodiversity loss.To address these environmental issues, concerted global action is essential. International agreements, such as the Paris Agreement on climate change, provide a framework for cooperation and collaboration. Governments, industries, andindividuals all have a role to play in reducing emissions, promoting sustainable practices, and protecting natural resources.By working together, we can create a more sustainable future for our planet and ensure the well-being of generations to come.Chinese Answer:环境问题,全球视角。
随着资本市场的火热发展,财务报表分析也成为了当今炙手可热的话题。
投资者通过对企业财务报表的会计资料进行分析,可以了解识别企业的优劣,预测企业的未来以及企业的经营业绩,为决策提供有用的信息。
下面是搜索整理的财务报表分析论文英文参考文献,欢迎借鉴参考。
财务报表分析论文英文参考文献一: [1]Jon D. Cromer,JoAnne Brewster,Kethera Fogler,Michael Stoloff. 911 Calls in Homicide Cases: What Does the Verbal Behavior of the Caller Reveal?[J]. Journal of Police and CriminalPsychology,2019,34(2). [2]Matthias Demmer,Paul Pronobis,Teri Lombardi Yohn. Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics[J]. Review of Accounting Studies,2019,24(3). [3]Jean Turlington,Stephan Fafatas,Elizabeth Goad Oliver. Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratioanalysis[J]. Business Horizons,2019,62(4). [4]Ana Je?ovita. Accounting Information in a Business Decision-Making Process – Evidence from Croatia[J]. Zagreb International Review of Economics and Business,2015,18(1). [5]Nino Veskovi?. Financial Analysis of Serbian Companies Undergoing Privatization[J]. The European Journal of Applied Economics,2016,13(1). [6]Jerzy Ró?ański,Pawe?Kopczyński. 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EVOLUTION OF AN ENVIRONMENTAL AUDIT PROGRAM
J. H. Maday T. L. Kuusinen
October 1991 Presented at the Environmental Auditing Conference October 22-23, 1991 Seattle, Washington
Work supported by the U.S. Department of Energy under Contract DE-ACO6-76RLO 1830
Pacific Northwest Laboratory Richland, Washington 99352 DISCLAIMER This report was prepared as an account of work sponsored by an agency of the United States。Government. Neither the United States Government nor any agency thereof, nor any of their employees, makes any warranty, express or implied, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof. The views and opinions of authors expressed herein do not necessarily state or reflect those of the United States Government or any agency thereof. Evolution of an Environmental Audit Program
Joseph H. Maday, Jr. (ASQC-CQA) Technical Group Leader - Quality Verification Department and Tapio Kuusinen Senior Research Scientist Environmental Policy and Compliance Group Pacific Northwest Laboratory Richland, Washington 99352 ACKNOWLEDGEMENT This document was prepared under the direction of the U.S. Environment Protection Agency’s (EPA) Small Business Division. There were numerous reviewers from government and private organizations. Additionally, the following provided important advice and/or reference materials: * Small Business Ombudsman, Maine Department of Environmental Protection * Tennessee Small Business Assistance Program * New Jersey Department of Environmental Protection * Massachusetts Office of Technical Assistance for Toxics Use Reduction (OTA) * Iowa Waste Reduction Center, University of Northern Iowa * Florida Small Business Assistance Program The products and services included in this document were contributed for review by commercial and government sources. The project team is thankful for their timely cooperation. ABSTRACT International and national standards, and in some cases corporate policies require that planned and scheduled audits be performed to verify all aspects of environmental compliance and to determine effective implementation of the environmental management program. An example of this can be found in the definition of auditing as provided by U. S. Environmental Protection Agency (EPA) Policy Statement on Environmental Auditing. It defines environmental auditing as follows:
"Environmental auditing is a systematic, documented, periodic and objective review by regulated entities of facility operations and practices related to meeting environmental requirements. Audits can be designed to accomplish any or all of the following: verify compliance with environmental requirements, evaluate the effectiveness of environmental management systems already in place, or assess risks from regulated and unregulated materials and practices.
Auditing serves as a quality assurance check to help improve the effectiveness of basic environmental management by verifying that management practices are in place, functioning and adequate. ''
Many specifications further emphasize that the audit be performed to written procedures or checklists (to provide later documentation) by personnel who do not have direct responsibility for performing the activities being audited. The results of such audits are generally required to be documented, reported to, and reviewed by, responsible management. Follow-up action will be taken where indicated. The responsible organization can then take follow-up action as needed.
An effective auditing program is a useful tool for improving environmental compliance. If developed properly, the program will point out areas of weakness and areas of potential problems. An auditing program will also identify environmental compliance activities that meet or exceed expectations.