Introduction. Nowadays participants in the business and social life face challenges context of sustainability responsibility. The only way to successfully overcome them is by all working together one direction at levels fields. All efforts harmoniously achieve goals sustainable development various communities planet are extremely relevant today will continue future. Higher accounting economic e...

Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the cont...

Despite the worldwide popularity and rapid proliferation of social networking sites (SNS), e.g., Facebook, our understanding about what drive people to SNS and how they use them remains limited. This study aims at establishing a theoretical framework guiding the research on SNS usage. Built upon the Theory of Acceptance and Use of Technology (UTAUT), the framework makes following major extensio...

Social accounting matrices (SAMs) have been used fairly extensively to model the effects of shocks on a nation's economy. A brief literature review on SAMs and examples of their use for simple simulations were provided by Parra and Wodon (2009b) in chapter 6 of this volume. That chapter highlighted the strengths and weaknesses of SAMs and emphasized the need to be care­ ful before using SAM-bas...

Glossary Accounting prices Accounting or shadow prices are measures of the social opportunity cost of resource use. The accounting price of a resource is the increase in social wellbeing that would be enjoyed if a unit more of the resource was made available at no cost. Ecological functions The combinations of ecosystem component and ecosystem processes that enable ecosystems to support primary...

In an environment marked by growing claims regarding corporate social responsibility (CSR), debates on governance show the need for taking into account all the legitimate involved parties of the company within the framework of the legal or voluntary financial communication (Dowling and Pfeffer, 1975; Lind B lom, 1994; Gray et al.., 1995). If the accounting regulation, the laws and the rules in ...

computable general equilibrium models are known as a powerful instrument in economic analyses and widely have been used in order to evaluate trade liberalization effects. the purpose of this study was to provide the impacts of trade openness on pharmaceutical industry using cge model.using a computable general equilibrium model in this study, the effects of decrease in tariffs as a symbol of tr...

the effects of omitting production subsidies from agricultural sector and the related industries in iran are explored in this paper. to simulate the effects of this policy, a computable general equilibrium (cge) model for iran economy was developed and the latest input- output table published in 2001 and the accompanying information regarding national accounts was used as database in the form o...