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The current research study embraced the objectives to investigate the transformation of accounting in Macau from the first set of accounting legislations in 1970s, through the first set of accounting standards in 1983, until a year after the first application of international accounting standards, by 2008. From the transformation, the role taken by accounting in the economy and the factors that have influenced the transformation were intended to identify. Through the historical picture, findings have supported and expanded the theoretical concepts that accounting was taking both active and passive roles in the economy. Furthermore, they also supported the theoretical concepts that culture, economic environment, political environment and education influenced the transformation of accounting. The objectives have been structured through three research issues identified from the analysis of past literatures. Five qualitative and quantitative research studies have been carried out, using primary and secondary data from both primary and secondary sources. In-depth interviews on 13 representative respondents of the government, the profession, the industry and the academia, directly or in-directly related with accounting have been done. A case study on a company doing business in Macau since 1970s was included to enrich, supplement and evaluate the findings on the accounting practice of Macau. Based on the findings, a model has been constructed that represented the interaction between accounting and the different factors of the economy. Contributions from the research findings have enriched the research literatures on the area of accounting history. Implications from the findings have generated better insights for the business and economic histories of Macau
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Municipal Solid Waste (MSW) is associated with industrialization, urbanization, and a modern economic development, covering several origins such as households and similar waste streams from commerce and trade. Inappropriate waste management impacts human health and the environment negatively, but also the economy and society in general. Waste is today also seen more and more as resource itself. The world trend is to move from mere waste management to a consistent form of resource management within a circular economy, e.g. in form of an Integrated Waste Management System (IMWS). Concerning Macao, MSW is being transported to the Macao Refuse Incineration Plant for thermal treatment with energy recovery. For 2014 and 2015, the amount of waste transferred to the Macao Refuse Incineration Plant for treatment shows a strong yearly increase (11.3 %) being expected to reach or even exceed the maximum allowable waste handling capacity in near future. Alternative methods for waste treatment and valorization are necessary for an effective and sustainable waste management system in Macao. In this research, three case-studies were carried out to analysis real case scenarios that are considered examples of well-functioning MSW management. They were: 1) LIPOR (Portugal); 2) Resinorte (Portugal) and 3) Hong Kong. A questionnaire was prepared and distributed to Macao residents in order to understand their perceptions and views on the existing solid waste recycling in Macao. According to the results of the case-studies and questionnaire, based on the “Polluter Pays Principle” and “Producer Responsibility Scheme”, the main objective of this research is to suggest best practices for waste recycling and management in Macao for the Government, Company, Recycling Trade Participator and the Individual Level
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The purpose of this research is to analyse the nexus between foreign aid and poverty reduction. In this research, aid provided by traditional and (re)emerging donors, China and France, was compared to understand their strategies toward poverty reduction and the impact of their aid in improving the conditions of their beneficiaries. Guinea, a Least Developed Country, was used as unit of comparison and assessment. Qualitative research methodology was used to collect data about the two aid donors, China and France. Among other research tools used, there are documents’ analysis (official documents from donors and recipients, declarations, scholarly works, media articles, etc.), interviews with various stakeholders, site visits and observation. As for main findings, this research found similarities and differences between China and France’s aid strategies in general and in Guinea in particular. There are similarities in the ways they integrate poverty reduction into their aid policies, motives and partly in their geographical and sectoral allocation systems. In terms of differences, they use different instruments and conditions to deliver their aid for poverty reduction. Regarding the impact of their aid, both donors have to some extent contributed to improving the access of the poor population in Guinea to basic services such as education, health, water and sanitation, etc. Finally, contrary to those who have denied the importance of foreign aid as a financial tool to reduce poverty, this research posits that aid is still a relevant tool to address poverty. However, more work needs to be done at donor, recipient and direct beneficiaries’ levels to ensure its effectiveness. On the other hand, it posits that the divide between traditional and (re)-emerging donors is becoming blurred as their strategies to address poverty are becoming increasingly alike