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This paper is based on the experiences with implementation of information systems within preparation to deal with crisis situations in terms of crisis management in the Slovak Republic with Introduction to the state of the art, the Unified Information System of Economic Mobilization and Development in Slovakia of the Program and Information System — EPSIS®JISHM. We also focus on new challenges in...
Under the circumstance of new normal of Chinese economy, the strategy of “The Belt and Road Initiative” brings new opportunities for China's economic transformation and upgrading, the promotion of economic development in the surrounding countries and regions, as well as Chinese enterprises to “go out”. However, a large number of overseas investment plans continued to collapse because they were failed...
Recycling of waste that contains metals is a growing economic opportunity for micro, small and medium enterprises and an important income source for the informal sector in developing and emerging economies (DEE). However, mechanisms to track sustainable recovery have not been fully developed yet. The Guidance Principles for the Sustainable Management of Secondary Metals (Guidance Principles) are tackling...
The usage of large amounts of data has an immense potential for global economic growth and the competitiveness of countries with high technological standards. Vast amounts of data from different sources are collected and analyzed in order to seek economic profit and competitive advantages for companies and society in general. To gain profit from such data, it needs to be analyzed, processed, and interpreted...
The CCP Central Committee Decision on Several Issues Related to Promoting Reform and Development for Suburban Areas, passed by the 17th National CCP Congress, stated that China has entered a new and dynamic era in which the development of agriculture is driven by industrial advancement, that is to say suburban areas are led by urban areas, intertwining the two and forcing an increasingly greater need...
Food safety regulation is an important part of the social regulation. Many food safety issues not only against the public's health, but also affect the social stability. It shows that there are lots of problems in the application and selection of the food -regulation instruments. This paper study the subject of the regulation instruments, instruments classification, comparison of different types of...
First described products and services, tourism agency services, the concept of product innovation and product innovation for the tourism service problems, put forward China Tourism Service product innovation strategy. Tourism products that must operate through the establishment of the right to use the market to play the role of tourism industry associations and innovative marketing concepts, the development...
With the implementation of new accounting standards, there are some misunderstandings in China's accounting academic circles and practices in the accounting professional judgment. Professional judgments is subject to state laws, facts and evidences, multi- constraints from the enterprise and the management. From the financial reporting point of view, accounting professional judgments should be subject...
The informatization, networking, and globalization of modern market economy have not eliminated false accounting which emerges together with accounting. On the contrary, false accounting has become a social nuisance, a worldwide puzzle as well as a political and legal issue. False accounting is a breach state of disorder formed after multiple games when an accounting subject fulfils an accounting...
Sustainable development principle is a creative and practical idea, which organically combines the needs of environment protection and economic development. The conflicts between environment and development are obvious and intense in climate change issue. The international regime of climate change has already successfully introduced sustainable development principle into the legal instruments and...
This article has a review and makes a detailed assessment about china's land requisition compensation, thinks that many problems exists in the land requisition compensation need to reform. By the theoretical summary and study on foreign land requisition compensation, we found that the land requisition compensation should be based on market value. In addition, our land requisition compensation also...
In order to reform and design the new law and standard system, statistical method and comparative approach were applied. The status was investigated through thousands of law and standard documents. The law and regulations of China's railway construction were composed by four parts: law, administrative regulations, department rules and other normative documents. Normative documents take higher ratio...
Presently, performance appraisal is one of the most active areas under discussion in theory and practice of bank management, from which various methods and theories have been put forward one after another. Face the complicated internal and external bank environment, how to make performance appraisal fair and impartial, meanwhile to avoid the unilateral pursuits for indexes and ignorance of total benefit,...
In recent years, the requirement of carrying out environmental accounting for enterprises is become more and more hot, especially in theoretical circles. Academic experts have discussed it and formed many articles on environmental accounting. But the enterprises are not interested in that. They have not taken any methods to do a separate accounting to the environment except for the requirement of...
Accounting standards is a kind of incomplete contract and its residual control right belongs to enterprises' stakeholders. Stakeholders participating in accounting policy choice (SPAPC) is a method of distribution in residual control right of accounting standards. The strategy choice among stakeholders is a process of repeated game. Stakeholders choose strategy on the basis of the present value of...
Are there concepts and policies from the history of electric power regulation that bear on current efforts to build and incorporate generation derived from sustainable energy sources? We first look to see what issues have been addressed and what tools were applied to implement policies. To address unique features of renewable energy, resource economic theory applies conceptual tools of 'nonrivalry'...
CPA-Certificated Public Accountant, who should be loyal to his job with strong professional ethics, is supposed to give the audit opinion with his professional attitude and skill. However, it is always difficult for them to do that. Some of them even be cahoots with the company to make earnings management voluntarily, which brings huge loss to investors and destroys their investing confidence. It...
The purpose of this paper is to introduce the model we built to represent financial information in an efficient way. This kind of information shows an unquestionable delay on the field of knowledge management, and this issue is more and more crucial as the requirements on financial reporting increase. We will describe the particular nature of laws as a knowledge source, and amongst other, the nature...
Requirements modeling has been recently introduced in the UML world with the form of a new profile called SysML. This paper explores the possibility to link concepts used to describe requirements with those of the enterprise language of RM-ODP. Some correspondence rules are proposed and illustrated on a case study.
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