浅议交通运输业的环境成本核算

传统交通运输业的会计信息中缺乏环境成本的内容,造成会计信息失真。实施环境成本核算是现代交通运输业可持续发展的必然需求,交通运输业的环境成本通常包括自然资源消耗成本、环境修复成本、环境破坏成本、环境管理成本、环保机会成本等内容;环境成本的确认以及是否资本化,则应根据具体情况加以分析和判断,并设置相应的环境成本会计科目并进行核算。     

企业环境会计信息披露问题研究

近几年,中国证监会、国家环保总局等相继颁布多部法律法规引导企业进行环境会计信息披露,这与全球倡导绿色发展的背景相契合。本文通过对比国内企业与美日企业在环境会计信息披露方面的差距,找出国内企业披露的不足并提出相关建议,以期能对完善我国环境会计理论提供借鉴和启示。     

大数据下会计信息标准化研究

我国经济发展进入新常态后,大数据技术的广泛应用促使会计信息标准化的实现刻不容缓。对结构性、半结构性、非结构性会计信息的充分利用,是企业实现价值最大化的关键。在大数据环境下,本文通过分析会计信息标准化的现状及引发原因,尝试构建会计信息标准化系统。     

会计环境——会计信息失真——会计委派制

本文拟从我国会计所处的环境 ,剖析会计信息失真的客、主观原因 ,论述会计委派制的客观必然性。     

企业环境会计信息披露的国际比较

环境会计作为企业会计的一个新兴分支 ,是从企业社会责任会计中发育、培养、独立出来的。许多国家在环境会计信息披露方面已取得了一些进展 ,而在我国环境会计的信息披露还未被正式提出来。本文通过对世界上环境会计发展较早 ,在信息披露方面已做出成就的一些国家相关情况的介绍 ,希望能对我国的环境信息披露起到一定的借鉴作用。     

浅论中国的会计特色及其国际协调

中国会计的特殊环境决定了中国会计的特色 ,决定了在会计制度的制定和会计信息的用户特征等方面体现着中国特色。会计的国际化是当今会计发展的一个必然趋势 ,如何实现会计的国际协调也是我国会计理论界和实务界面临的一个重要课题。     

对运输环境会计信息披露的几点思考

一、环境会计信息披露的兴起及发展 环境会计又称绿色会计,是以自然资源耗费如何补偿为中心而展开的会计,它是运用会计学的理论与方法,采用多元化的计量手段和属性,反映、报告和考核各会计主体的生产活动对自然环境的影响及其维护、发展和补偿,为决策者提供相关的信息,以期达到合理配置资源,改善环境状况的目的。     

绿色信贷视角下道路运输企业环境风险评估体系构建

目前,银行开展绿色信贷业务过程中,并未针对道路运输企业构建环境风险评估体系,因此,本文以道路运输业相关环境法规政策和行业标准为依据,构建了包括环境违法事项审查、环保资信情况审查、环境管理能力评价和重点节能低碳技术识别四方面的定性评估指标;同时,在银行常用的PD评价模型大框架下,增添了油耗产值量、油耗周转量和油耗产值增长率等定量评估指标;随后,将构建的定性定量指标融入信贷评估流程中去,构建较为完善的风险评估体系。     

大型建设工程管理会计信息集成化实践探索——长江口深水航道建设工程管理会计信息系统开发与应用

本文对长江口深水航道建设工程管理会计信息集成化系统进行了系统地研究与分析。研究发现,长江口深水航道管理部门从建设工程行业实际出发,开发构建了建设工程管理会计信息集成化系统,通过长江口深水航道建设工程管理应用实践,取得了巨大的成效,为建设工程管理会计信息集成化研究与实践提供了有益的借鉴与参考。     

会计核算信息化下的会计信息质量控制

本文从影响会计信息质量安全的因素分析入手,就会计核算信息化环境下如何加强会计信息质量控制提出看法。     

What are passenger perspectives regarding airlines' environmental protection? An empirical investigation in Taiwan

Many airlines recognize the importance of environmental protection. The airlines implement a number of environment-friendly activities related to in-flight services and wish to trigger passengers' support and therefore inquire as to their preferences. Because these activities are not identical between airlines, it is not known which items are actually supported and which items are opposed. In this paper, major airline environmental protection activities were collated, and the Smart partial least square software was used to analyse data from 442 passengers who have experienced air travel in the past 3 years. The results showed that in general, passengers would prefer to choose airlines that supported environmental protection activities. However, several activity items would be rejected if passengers felt their rights or interests being compromised. It was also indicated that people from countries at different stages of economic development had varying preferences regarding their support of airlines' environmental protection activities, and the young generation had more concern about environmental protection than others. The findings of this research could be beneficial for airlines setting up their differentiated marketing strategies for enhancing both environmental protection efforts and business performance.     

The development of environmental initiatives in tourism: responses from the London hotel sector

In tourism, natural resources and the physical environment are regarded as important assets to enhance the product. Practitioners in this multisectoral industry (including hotels) perceive the environment and its resources to be a crucial feature in attracting more tourists. Today, most sectors of industry face pressure to improve their environmental performance. Hotels as a component of tourism are no exception. Hotels can act to reduce their environmental impacts and, collectively, make a substantial contribution to improving the quality of the environment. A wide range of publications offer guidance and advice on the actions hoteliers may take to alter their practices and thus address environmental issues. Yet, to date, it is not clear how many hotels are applying these recommendations, nor which actions share this common goal. Equally, the lack of operationalisation in environmental principles, implicit within many codes of practice, is seeing the emergence of a gap between theory and practice in these matters. It is the nature of this gap that is explored. Additionally, an assessment is undertaken of what the tourism industry is doing to improve environmental performance, and a case study is presented based on a detailed survey of environmental management practices in 42 London hotels. Copyright © 1999 John Wiley & Sons, Ltd.     

The relationship between managers' environmental perceptions,environmental management and firm performance in Spanish hotels: a whole framework

The examination of the possible direct link between environmental protection and firm performance has generally produced mixed results. This paper contributes to the literature by considering the antecedents of hotel managers' environmental attitudes to check whether perceptions of the external and internal factors are behind the adoption of a proactive environmental management. The study also tests whether or not the resource‐based view of the hotel mediates the positive relationships of proactive environmental management and improved environmental performance with competitive advantage and financial performance. This contribution is original because this study develops a comprehensive whole picture of this path process, which has previously only been partially discussed in the literature. Copyright © 2010 John Wiley & Sons, Ltd.     

提升站段财会信息化水平的实践与探索

面对财会信息化建设的新课题,从构建财务信息化网络,提升数据安全防范级别,有效利用信息资源和加大人才培养力度四个方面入手,在提升站段财会信息化水平上进行诸多探索,加强铁路基层单位财务规范化管理。     

Promoting green tourism: the future of environmental awards

Awards and labels can help consumers choose more environmentally benign tourism products and encourage more attention to the environment by producers. As in other areas, however, there is an increasing clutter of environmental awards and labels in tourism. Concerns exist about the value and appropriateness of some claims associated with these. This paper reviews and assesses environmental awards in tourism and recreation using comparative analysis. Sixteen awards relating to manufacturing, forestry, tourist attractions and tourism companies are appraised under the classifications of focus, criteria, certification system and results. Having identified the strengths and weaknesses of different approaches it is concluded that the time is ripe to rationalise awards and labels in the tourism industry and that an environmental management systems approach provides a flexible template to fulfil such a need and drive the agenda of environmental improvements in the industry. Copyright © 2001 John Wiley & Sons, Ltd.     

Different Shades of Green: Environmental Management in Hotels in Accra

This paper assesses the environmental management practices of different categories of hotels in Accra, Ghana. Managers of 200 hotels were surveyed, employing the stratified random sampling method. Results of the study indicate significant differences in the extent of environmental management of the hotels suggesting that the better the quality of a hotel, the better the environmental management performance. Suggestions are made towards improvement in waste management and voluntary environmental programmes in small and medium hotels that did not perform well in those areas of environmental management Copyright © 2013 John Wiley & Sons, Ltd.     

The risk in using financial reports in the study of airline business models

A review of published articles has shown that many researchers use financial reports as the main source of information in regard to airline business models. A study of accounting policies and other external information, however, has highlighted the differences in assumptions as to useful lives and the residual values of aircraft, which are the principal assets of airlines. While the considerable, unexplained differences in the accounting policies of enterprises with similar business models indicate there may be risk in using this data, the risk can be eliminated by making appropriate adjustments in the financial statements.     

Environmental governance mechanisms in shipping firms and their environmental performance

A growing number of shipping firms seek to improve their environmental performance in the hope of developing environmentally sustainable shipping operations. Although environmental governance plays an essential role in leading shipping firms to improve their environmental performance, there is scant knowledge on the relationship between environmental governance and environmental performance in the shipping literature. We propose and empirically validate an integrated model to study how various environmental governance mechanisms (i.e., contractual, relational, and organizational) are enacted by shipping firms and their influence on shipping firms’ environmental performance. Our study also examines the mediating roles of the relational and organizational mechanisms on shipping firms’ environmental performance.     

Do gender and nationality affect attitudes towards tourism and the environment?

This study examines whether gender and home economy influence attitudes towards tourism and the environment. Students enrolled in senior undergraduate and first‐year postgraduate tourism and hospitality subjects from eight economies are studied. Previous research on environmental attitudes has focused on either gender or home nationality, but has rarely examined the interrelationship between the two, and none has focused explicitly on attitudes to tourism and the environment. The study concluded that nationality mitigates attitudes among women much more than it does among men. The authors also conclude that general environmental attitudes are well formed, but tourism‐related environmental attitudes are often contradictory. Copyright © 2010 John Wiley & Sons, Ltd.     

Economic and environmental concerns in planning recyclable waste collection systems

This paper addresses the planning of recyclable waste collection systems while accounting for economic and environmental concerns. Service areas and vehicle routes are defined for logistics networks with multiple depots where different products are collected. The problem is modeled as a multi-product, multi-depot vehicle routing problem with two objective functions: distance and CO₂ emissions minimization. A decomposition solution method is developed and applied to a real case study. Six scenarios regarding different service areas and objective functions are studied. Savings of up to 22% in distance and 27% in CO₂ emissions are achieved, exceeding economic and environmental goals.