This paper is a discussion of how the People’s Republic of China is attempting to revise accounting standards. Historically, China’s accounting standards were dominated by ‘management’ accounting and compliance and achievement of goals and objectives established by central planning...

This paper re-considers the notion of ‘comparability’ as it has been applied to the accounting standard harmonisation project and its implications for accounting practices that are emerging in China. Comparability is a concept that has been widely referred to within the accounting...

A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development...

The Global Forest Products Model (GFPM) was developed to upgrade the FAO methodology for forest products outlook projections. Its purpose is to analyze and project the consumption, production, trade, and prices of forest products. The system deals with 180 individual countries, three classes of...

An experimental study has been carried out to investigate the convective air-drying characteristics of a wet sand layer. The experimental setup allows dynamic measurements of both sand layer weight and temperature, with hot air flowing towards the sand layer surface to ensure a uniform drying of...

Vertical integration in forest industry refers to firms that provide large portion of wood from their own or controlled forests. Access to resources and competition for cost effective acquisition of industrial raw material are some of the main concerns and advantages for globalized forestry...

In this paper, a roadway controller is designed, analyzed and simulated for a single automated highway lane that achieves desired traffic densities along the lane. A macroscopic traffic flow model that is modified for AHS (Automated Highway Systems) operation is used for control design and...

Abstract With the help of a theoretical model we analyze the relation between equity sharing in an international joint venture (EJV) and local public goods provision in a setting where the local government faces a commitment problem to provide public services ex post to the set-up of the firm....

In this paper we present and analyze a model for clustering in networks that offer Software as a Service (SaaS). In this problem, organizations requesting a set of applications have to be assigned to clusters such that the costs of opening clusters and installing the necessary applications in...

This paper explores the connection between the external opening of China and differences in innovation across Chinese regions. Controlling for locational advantages and fixed regional characteristics, for the period 1995-2010 overall we find that regions that have increased most the connections...