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Copyright of International Journal of Professional Business Review (JPBReview) is the property of Open Access Publications LLC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract Typical public institutions such as government offices, hospitals, and schools play important leading and exemplary roles in the green and low-carbon development of the whole society. This paper analyzes the business and energy consumption characteristics of public institutions, as well as the characteristics of personnel travel, and constructs a carbon accounting model for public institutions. It innovatively proposes a methodology for carbon accounting of personnel travel related to public institutions and validates and analyzes it using a comprehensive hospital as an example. The paper analyzes the carbon emission characteristics of various energy types, systems, and types of travelers in hospitals, provides schemes for the transformation of main energy systems, and corresponding emission reduction effects, thereby providing technical support for the full-chain carbon accounting of public institutions. Additionally, this paper explores the carbon reduction pathways for hospitals to support the peak carbon and carbon neutrality goals of public institutions, and promote the high-quality development of public institutions in China.

Today, optimizing logistics costs based on their accounting and analysis is an essential tool for ensuring enterprises' competitiveness. The article aims to reveal the methodical principles of accounting for logistics costs and identify problematic aspects and directions for improving this process in Ukrainian enterprises. It was determined that Ukrainian researchers offer quite a lot of classification features for the grouping of logistics costs. Instead, in foreign literature, logistics costs are divided into types based on the processes that are the objects of management. In Ukraine, there is a problem of regulatory and legal support, which is manifested in the absence of an appropriate definition of the term “logistics costs” in accounting regulatory documents, separate accounts or sub-accounts in the current Chart of accounts intended for accounting for these costs, limitations of methodical support. The idea of introducing an individual account for logistics costs, proposed by many researchers, has not yet been implemented. All this complicates the accountant's work in identifying, classifying, and displaying logistics costs in the company's accounting system. At the same time, accounting and control tools (methods) are still available to the accountant, which collectively form the method of accounting for logistics costs at the enterprise, which covers their identification, measurement, analysis, monitoring and reporting. At each stage, the accountant implements appropriate methods and tools guided by his professional judgment. The work defines a list of measures that can ensure the improvement of the method of accounting for logistics costs at the enterprise. The key direction in improving the accounting for logistics costs is digitizing management processes because introducing innovative technologies makes logistics management more flexible, effective, and straightforward.

With the development of artificial intelligence technology in various fields, the traditional accounting method is no longer applicable to the personalized development of e-commerce industry; Therefore, it is essential to improve the accounting method and construct a personalized recommendation model for e-commerce. Based on this background, this study firstly reconstructs the steps of accounting element recognition in the traditional accounting system and constructs an automated accounting recognition mechanism using BP neural network algorithm, aiming to improve the accuracy and efficiency of accounting element recognition; Secondly, a personalized e-commerce recommendation model based on multiple intelligence is built, which uses intelligent Q-learning algorithm to optimize the recommendation module, aiming to improve the accuracy of personalized recommendation. By comparing the performance of different accounting models under different personalized e-commerce systems, the accounting model proposed in this paper can predict the accounting entries well under the three-layer BP neural network, and the error between the maximum predicted value and the actual value is 0.23%. The recommendation model proposed in the study outperforms the traditional recommendation model and the recommendation model under collaborative filtering algorithm in predicting customers' personal preferences, whose predicted value is closer to the real situation. In summary, both the accounting method and the personalized recommendation model for e-commerce proposed in this study can achieve better application results, thus providing a new idea for the development of the e-commerce industry.

Management accounting plays a critical role in decision making since it supplies accounting information that would be helpful to managers in making critical decisions for an organization. In light of this assertion, the aim of the study was to determine how the listed Jordanian industrial organizations used management accounting techniques to make financial decisions. The study employed the descriptive research design and used primary data to collect the information on the related objectives of the study. The target population for this study was the employees of industrial enterprises in Jordan. Specifically, the employees forming the part of the sample were the managers and non-managers (excluding lower-level staff) working in industrial companies of Jordan. The industrial firms from where the employees were chosen included the industrial firms listed on the Amman Stock Exchange. The sample size for the study has been 371 employees, selected based on the Krejcie and Morgan rule. The study’s findings supported the notion that budgeting, financial ratio analysis and activity-based costing are the most widely used management accounting techniques in these organizations. The results show that employees differ in their perception on the role of management accounting techniques in financial decision making. Specifically, the results of the study confirm the significant p-value (0.000) for t-statistics and f-value, thereby confirming that employees differ in their perception regarding the role of management accounting in financial decision making based on gender, type of job and years of experience.

This study aims to investigate the degree of application of advanced management accounting methods within Jordanian banks. The researcher tries also to assess the effect of the degree of application of advanced management accounting methods on the quality of financial reports issued by Jordanian banks. In order to achieve this objective data was collected through the distribution of 45 questionnaires to the financial managers and chief accountants of ten commercial banks operating in Jordan. Only 40 questionnaires have been subjected to the process of statistical analysis in order to construct the model of the study, In addition to the use of descriptive statistical techniques of analysis of variance. The results showed that the level of use of the targeted management accounting methods represented in activity based costing, target costing, total quality management respectively within the subjected banks was acceptable. The study also found that there was a significant relationship between the degree of application of our targeted management accounting methods and the quality of financial reports issued by Jordanian banks. Therefore, the paper recommended that management of the subjected banks should improve their usage of advanced management accounting methods which is presently fair but not sufficient and involve accountants and financial managers in the decision making process.

Product value chains cause environmental and social impacts, of which many are currently unaccounted for in the price of products. Several methods exist to calculate the pressures of such impacts, as well as their monetization. In the context of life cycle assessment (LCA), expressing environmental and social impacts in monetary terms allows for aggregation and easier communication. Many methods for monetization exist, with fundamental differences in their underlying monetization approach, accuracy, availability and application. Scientific and private sector initiatives have introduced full cost accounting methods that also use different monetization approaches. We reflect on the differences between such existing methods. First, we review the foundations of monetization and introduce a new categorization to align terminologies. We summarize the connections between monetization and life-cycle assessment methods, since both categories of methods can be seen as the building blocks of existing full cost accounting methods. We then sketch the monetization landscape and its challenges. Next, we inventory current product-oriented full cost accounting methods and, through interviews with their developers, provide insights into their underlying monetization philosophy, data sources and quality, scoping, aggregation, and transparency. From this review, we propose four provisional ground rules for product-oriented full cost accounting methods in the discussion section, addressing theoretical framing, the time dimension, the integration of positive impacts and the methods’ transparency.

With the continuous development of the global economy, carbon dioxide and other greenhouse gas emissions are persistently increasing, making global warming an indisputable fact. As a high-energy consuming industry, the building industry has gradually emerged as the primary source of greenhouse gas emissions during urban expansion. Consequently, countries are exploring sustainable development pathways for low-carbon buildings to minimize the detrimental impact caused by the construction industry. This paper summarizes the current status of low-carbon building development and, through literature analysis concerning carbon standard systems and carbon emission accountings, discusses the challenges and possible improvements for the future. Establishing a quantitative evaluation tool for carbon emissions and elucidating accounting methods in the construction field is fundamental and a prerequisite for comprehensively studying low-carbon buildings throughout their life cycle. The challenges of low-carbon building development are as follows: (1) lack of a set of carbon emission measurement standards that can be commonly used internationally, (2) lack of a deep and systematic study of the theory of carbon emission accountings and (3) difficulty in recognizing carbon emission boundaries and related data for existing carbon emission accounting methods. This paper provides a comprehensive analysis of the current progress in low-carbon building development, along with an examination and optimization of the application of carbon emission accounting methodologies within construction to address the challenges.

With the continuous development of the global economy, carbon dioxide and other greenhouse gas emissions are persistently increasing, making global warming an indisputable fact. As a high-energy consuming industry, the building industry has gradually emerged as the primary source of greenhouse gas emissions during urban expansion. Consequently, countries are exploring sustainable development pathways for low-carbon buildings to minimize the detrimental impact caused by the construction industry. This paper summarizes the current status of low-carbon building development and, through literature analysis concerning carbon standard systems and carbon emission accountings, discusses the challenges and possible improvements for the future. Establishing a quantitative evaluation tool for carbon emissions and elucidating accounting methods in the construction field is fundamental and a prerequisite for comprehensively studying low-carbon buildings throughout their life cycle. The challenges of low-carbon building development are as follows: (1) lack of a set of carbon emission measurement standards that can be commonly used internationally, (2) lack of a deep and systematic study of the theory of carbon emission accountings and (3) difficulty in recognizing carbon emission boundaries and related data for existing carbon emission accounting methods. This paper provides a comprehensive analysis of the current progress in low-carbon building development, along with an examination and optimization of the application of carbon emission accounting methodologies within construction to address the challenges. [ABSTRACT FROM AUTHOR]

In recent years, the level of digitalization and intelligence in the energy sector has profoundly changed the management mode of the energy sector. However, in the process of promoting the digital transformation of the energy sector, we also face some difficulties. One of the main manifestations is the lack of energy data sharing, and the difficulty of realizing the convergence and integration of various types of energy data. In addition, there is insufficient mastery of customer-side energy use data and a lag in the perception of customer demand, which requires the improvement and enhancement of energy efficiency diagnosis and energy saving services. At the same time, we have not yet established advanced digital technology monitoring means to grasp the user’s energy use and carbon emissions in real time. Therefore, this paper proposes the study of high-precision accounting methods for regional carbon emissions under the carbon peak goal. Based on the energy consumption and production activities of each region, a greenhouse gas emission inventory is compiled, so that carbon emissions can be accurately calculated. The high-precision accounting method of carbon emissions is analyzed, and by establishing a more complete database and model, and constructing a regional online monitoring system under the peak carbon target, we aim to improve the efficiency of data acquisition and processing, as well as how to combine carbon emission accounting with the peak carbon target, in order to provide support for the formulation of a more effective emission reduction policy. The testing experiments after flow and CO2 concentration measurements show that the accuracy of the experiments on regional carbon emissions is as high as 97.5%.

The standard of accurate accounting method for carbon emissions of sewage treatment plants is studied. Based on the existing carbon accounting methods of wastewater treatment plants(WWTP) in China, combined with the research of carbon accounting standards and guidelines at home and abroad, we put forward some suggestions for revising carbon emission accounting methods of WWTP from the aspects of accounting boundary, greenhouse gas type, emission source and emission process. It is suggested to extend the accounting boundary both WWTP and its upstream/downstream, including upstream and downstream sewage pipe networks and downstream discharge water bodies on the basis of not causing double counting. It is also suggested that the fossil CO2 originated from both sewage and the applied chemicals should be included in the accounting. Additionally, supplementary identification of fuel combustion, transportation equipment and fugitive emission sources within the plant boundary, and additional consideration of discharge sources such as outsourced transportation and sludge disposal are proposed. It is recommended to conclude the carbon emissions of energy(electricity and other forms of energy) and substances(chemicals, etc.) from the manufacturing and transportation links. And the fluctuation effect of wastewater treatment operating conditions on carbon emissions is considered. It is suggested that the optimal operation and management of WWTP and multiple forms of resource and energy recovery should be included in carbon offset. On this basis, the carbon emission process and carbon emission source of WWTP are summarized. In addition, how to optimize the carbon emission calculation of WWTP is prospected from the aspects of carbon accounting boundary, emission factor, model application and fossil CO2. [ABSTRACT FROM AUTHOR]

This article examines the methods used to calculate direct carbon emissions from energy consumption, fugitive carbon emissions from manufacturing processes, and fugitive carbon emissions from exhaust gas treatment. It also establishes carbon emission boundaries and focuses on the process of producing and manufacturing automobiles. This method is used to calculate carbon emissions based on the real state of enterprises. According to the research, energy consumption during the production and manufacturing of automobiles results in the largest direct carbon emissions, with electricity consumption making up roughly 75% of energy consumption; The production operation area is the one with the largest percentage of carbon emissions, with the painting workshop contributing the most, at approximately 40%; Seasonal influences and production variations have an impact on emission characteristics.

Thought about scientific models and modelling practices in the sciences has a long tradition. It has recently been argued that this practice of science also exists in metaphysics. In this paper, I show that this view has two significant historical forerunners: Hans Vaihinger and Salomon Maimon. Vaihinger provided what is today often seen as the starting point of the contemporary debate on scientific models as fictions. He argued that fictions can be equally useful in the sciences as in metaphysics. However, Vaihinger‘s position is problematic. Firstly, he mainly credits Kant for providing the first comprehensive account of the method of fictions in the sciences. I will argue that contrary to his claims, it was Maimon – whom Vaihinger only mentions in passing – who first adapted Kant‘s doctrine of ideas to serve the purposes of a fictionalist agenda. I will show that Maimon‘s account of scientific fictions already contains many of the features which Vaihinger claims to have discovered himself. Secondly, Vaihinger’s failure to distinguish between the use of fictions in the sciences and metaphysics creates a problem for some types of metaphysical fictions. I show that Maimon‘s account of metaphysical fictions identifies and avoids this problem. [ABSTRACT FROM AUTHOR]

A method of taking in account heterogeneous and kinetic effects in the preparation of homogenized group neutronic constants for the diffusion model is described. The results of the application of the proposed technique in the preparation of homogenized group neutronic constants for a fast reactor of type BREST-OD-300 are presented. Consideration of heterogeneous and kinetic effects in the process of homogenization is shown to enhance the accuracy of calculating integral parameters and distributed characteristics that are of importance for safety. [ABSTRACT FROM AUTHOR]

Introduction Most common type of hair loss is androgenetic alopecia. Orentreich's donor dominance theory and the definition of safe donor area are the theoretical foundation of modern hair transplantation. In safe donor area no progression of permanent hair loss occurs. Its knowledge is important to prevent loss of transplanted hair. Estimation is not tailored to every patient, also in early stages, the margins are assumed to be free from future hair loss. Our study is an attempt to find and establish a relationship between safe zone dimensions and other standard scalp dimensions, and effectively predict the complete safe zone in early stages of hair loss. Materials and Methods From July to December 2022, the first 100 patients with Norwood IV onwards of hair loss were included. Then, the distance between the vertex and the point of change in occipital hair quality and density was measured, and from this point till occipital protuberance were taken. The ratio between the two was taken. In the next 100 patients of Norwood II to IVa, the applicability of the new ratio to assess the permanent zone was used. Results Ratio method takes into account the patient's measurements, that is, permanent zone and total distance from vertex occiput. The ratio range we got is: Permanent zone: total distance from vertex to occiput: 0.43–0.53 Therefore, the permanent zone would be equal to = total distance from vertex to occiput × 0.43–0.53. With the lower limit being the occiput. Over 90% of the patients did not have significant reduction in density of transplanted hair. Conclusion The authors suggest the use of this ratio method to determine the dimensions of the permanent zone especially in patients with early grades of hair loss as per the Norwood scale. It is a simple, effective, and easily applicable concept that can ensure long-lasting results in patients undergoing hair transplants. [ABSTRACT FROM AUTHOR]

Industrial parks play a crucial role in carbon control and reduction. With energy-intensive enterprises at their core, such parks feature highly concentrated carbon emission sources and a significant demand for carbon trading. Nonetheless, the absence of precise and real-time carbon accounting methods makes it difficult for them to effectively manage and regulate carbon emissions. The real-time accounting methods for carbon dioxide emissions in high-energy-consuming industrial parks urgently need further study. Therefore, this paper initially examines three areas—fuel combustion, industrial engineering, and electricity usage—and proposes a real-time framework to account for carbon dioxide emissions in high-energy industrial parks. Secondly, it extracts real-time elements from each part and proposes a real-time carbon dioxide emission accounting method tailored to the actual needs of high-energy-consuming industrial parks. Finally, an empirical analysis is carried out on an aluminum production park as an example to verify the feasibility and effectiveness of the real-time accounting method for carbon dioxide emissions in high-energy-consuming industrial parks. [ABSTRACT FROM AUTHOR]

The city’s industrial transformation leads to a large amount of carbon emissions, which poses a thorny problem for the allocation of carbon responsibilities. This study established a multi-dimension long-term carbon emission analysis model to explore the characteristic of Beijing’s embodied carbon emissions, which could calculate the production-based, consumption-based and income-based carbon emissions. Then, structural decomposition analysis was adopted to quantify the contribution of socioeconomic factors in local and imported carbon emissions. In addition, emission linkage analysis was used for revealing the long-term evolutionary trajectories of sectors. The key discovery can be summarized as follows: 1) the fluctuation trend of production-side and income-side carbon emissions in Beijing is stable and decreased by 3.53% from 2002 to 2017, while consumption-side carbon emissions increased rapidly by 795.45%. 2) The energy, transportation and other services sectors from the supply, production and consumption perspectives. 3)Per capita consumption, production structure and consumption structure are the major contributors of carbon emissions. The study is expected to provide decision support for policymakers to reasonably formulate carbon mitigation policies and allocate carbon mitigation responsibilities from multiple perspectives, and promote the realization of the “carbon peak and carbon neutrality” strategy.

This study was aimed at investigating the impact of creative accounting methods called “Earnings Manage-ment and Income Smoothing” on earnings per share in the Jordanian industrial companies. The model of Dechow et al. (1995) [Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.] was adopted to measure earnings management, and the model of Francis et al. (2004) [Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010.] was adopted to measure income smoothing. In order to achieve the objectives of the study, the analytical quantitative approach was adopted. The study community consisted of the 57 industrial companies listed on the Amman Stock Exchange (ASE). As for the study sample, 36 companies were selected according to the target sample method in the period from 2008 to 2017. The results showed that there was a statistically significant impact of using the creative accounting methods on earnings per share in the industrial companies listed on the ASE, and there was an impact of practicing both earnings management and income smoothing on earnings per share in the industrial companies listed on the ASE. The results also showed that 27.8% of the industrial companies practiced earning management, while 47.2% of the industrial companies practiced income smoothing.

Fluctuating economic environment and the development of digital technologies highlight the need to update strategic accounting and analysis methods aimed at assessing the reliability of banks and ensuring their sustainable development. The article systematized modern tools for strategic accounting of banking activities, the tools being globally applied by regulatory authorities and potential investors to assess the efficiency of banking activities, to identify the areas for development and to adjust the strategy chosen by the banks, to obtain comprehensive information on the creditworthiness of credit users. The purpose of the article is to substantiate the prospects for the strategic accounting methods in the activities of the Russian banks and to develop the indicators that increase the assessment reliability in management decision making. The study shows that the challenges faced by the Russian banking practices in adapting the advanced international approaches are related to the significant differences in the business models of credit institutions, the lack of ratings for corporate governance and bank reputation, the underdeveloped assessment approaches to the creditworthiness of credit users with regard to their industry, and the lack of reporting information under IFRS. Practices of strategic accounting for banks activities are upgraded by digital technologies as simulation tools for a large number of processes and as tools aimed to reduce the number of routine operations, to improve the accuracy of calculations, to process and store large databases for effective interaction and information exchange. A comprehensive rating assessment should include both financial indicators and information characterizing the efficiency of the bank performance, its reputation, its external environment and the impact of the economic, political context, environmental and social aspects of banking activities. The novelty of the research is to substantiate the prospects for the development of strategic accounting in the banking sector and to expand the system of indicators to assess the financial condition and reliability of banks, ensuring that findings and predictive assessments are more objective for informed management and investment decision making. The results of the research can be useful for investors, banking supervision authorities, banking specialists, risk management experts, and scientists interested in developing strategic accounting tools in banks. Further research is linked to the need to solve the problem of ensuring reliability and homogeneity of information used in compiling tank ratings, as well as to develop specialized software and applications for the outside users to perform a comparative analysis of banks reliability and for the bank management to monitor activities and to adjust the development strategy.

Copyright of China Pulp & Paper is the property of China Pulp & Paper Magazines Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Today, optimizing logistics costs based on their accounting and analysis is an essential tool for ensuring enterprises' competitiveness. The article aims to reveal the methodical principles of accounting for logistics costs and identify problematic aspects and directions for improving this process in Ukrainian enterprises. It was determined that Ukrainian researchers offer quite a lot of classification features for the grouping of logistics costs. Instead, in foreign literature, logistics costs are divided into types based on the processes that are the objects of management. In Ukraine, there is a problem of regulatory and legal support, which is manifested in the absence of an appropriate definition of the term "logistics costs" in accounting regulatory documents, separate accounts or sub-accounts in the current Chart of accounts intended for accounting for these costs, limitations of methodical support. The idea of introducing an individual account for logistics costs, proposed by many researchers, has not yet been implemented. All this complicates the accountant's work in identifying, classifying, and displaying logistics costs in the company's accounting system. At the same time, accounting and control tools (methods) are still available to the accountant, which collectively form the method of accounting for logistics costs at the enterprise, which covers their identification, measurement, analysis, monitoring and reporting. At each stage, the accountant implements appropriate methods and tools guided by his professional judgment. The work defines a list of measures that can ensure the improvement of the method of accounting for logistics costs at the enterprise. The key direction in improving the accounting for logistics costs is digitizing management processes because introducing innovative technologies makes logistics management more flexible, effective, and straightforward. [ABSTRACT FROM AUTHOR]