简介:
简介:ChallengesandfocusthatMeasureable,ReportableandVerifiableofREDD+activitieswillfaceareanalyzedbaseonprovisionsrelatetoMRVforREDD+inUNFCCC.Itwillfacethechallengesoflakeofmessagesinestimatingbiomasscarbonstorageandreferencelevel,certificationstandards,thenationalmethodologyofREDD+activities,andfinancialsupportifmeasurable,reportableandverifiableREDD+activitiesaredevelopedinChina.Basedontheresultsoftheanalysis,thedifferenttypesforREDD+activitiesthatadapttoChinesesituationareputforward,anditwasdesignedthattheframeworkonMeasuring,ReportingandVerifyingSystemforREDD+activitiesinChinaincludinggeneralindicatorsuchasobjectives,implementation,contributiontosustainabledevelopmentandpovertyeradication,environmenteffectiveness,sustainabilityandcost-effectiveness.
简介:ThisstudyaimstoexplorefundamentalissuesrelatedtoIFRSadoptioninIndonesia,includinghoweducationalaccountinganticipatesIFRSimplementationin2012,thereadinessofIndonesianaccountantstofacetheimplementationofIFRSandtheliberalizationofaccountingservicesandPPApreparednesstomakeaccountants,whoarecompetentandabletocompeteintheglobalmarket.Theresearchmethodusedinthisresearchisdescriptiveresearchmethodbyusingdatafromvarioussourcesofliteraturesuchasbooks,informationfrommassmediaandinternet.TheresultsofthisstudyindicatethatIFRSimplementationwillbedonetakingalotofchangesinmindset,paradigm,andaccountingteachingpatterns.Acurriculumimprovementshouldbemadetocreateaccountantsreadytocompeteintheglobalmarketplace.
简介:BaliActionPlanprovisionsacknowledgethefactthatdevelopingcountriesarealreadymakingeffortstoreduceemissionsandmovetowardsalowcarbonpathway.TheCopenhagenAccordmentions"Nationallyappropriatemitigationactionsseekinginternationalsupportwillberecordedinaregistryalongwithrelevanttechnology,financeandcapacitybuildingsupport.Thephrase"measurable,reportableandverifiable"wascriticaltotheagreement,andthewayinwhichtheconceptofMRVisreflectedinthepost-2012agreementwillhavesignificantimplicationsfortheeffectivenessofthatagreementforstakeholdersinbothdevelopinganddevelopedcountries.Itisworthlookingforcurrentexamplesofdevelopingcountryprogramsthatcanbemeasured,reportedandverifiedandexamininghowcountriesthemselvescurrentlyundertakemitigationpoliciesandmeasures.ManyofChina’sdomesticpolicieshavebeenineffectforseveralyearsandthusprovideempiricalevidenceforhowsuchprogramscanworkontheground.ThispaperwillhighlighthowMRViscurrentlyapplieddomesticallyinChinaandwillnotmakeanyspecificproposalsfornegotiators;itonlyseekstoinforminternationaldiscussiononhowMRVmightbeappliedinpractice,andthereforewhatprovisionsmightberequiredinaUNFCCCclimateagreement.