The Economics of Tourism and Sustainable Development phần 5

người đàn ông (tác động), hệ thống anthropic có xu hướng, lần lượt, để phản ứng (phản ứng) để thay đổi môi trường, để loại trừ nguyên nhân hay hậu quả, khi những phản ứng được dùng để loại trừ nguyên nhân, họ retroact nhiều hơn hoặc kém hiệu quả trên những áp lực thực hiện bởi con người vào thiên nhiên. | An accounting framework for ecologically sustainable tourism 113 man impact the anthropic system tends in turn to react response to the environmental change to eliminate the causes or the consequences when these responses are intended to eliminate the causes they retroact more or less effectively on the pressures carried out by man on nature. A map of the relevant relationships in the technosphere ecosphere dialectic can thus be identified starting from the DPSIR model in view of developing an organic and to the extent possible complete statistical description of the interrelationships between the economic and environmental dimensions of development. This does not mean however - partly due to the heterogeneity of the elements that are included in the model and partly due to insufficient knowledge of complex interactions - that one can rely on a series of identities that tie all the elements of this environmen-tal economic interaction circuit in a unique accounting framework in the same way as with the income circuit and the national accounts. In other words there is no way to derive directly from the DPSIR model a framework for describing the interrelationships between economy and environment in an accounting fashion. Accounting frameworks are useful for analytical purposes decision taking and policy making in the economic realm as is recognized through the world-wide adoption of the System of National Accounts SNA 7 and at the European level of its fully consistent counterpart the 1995 European System of National and Regional Accounts ESA Eurostat 1996 .8 In this context an account is a means of recording for a given aspect of economic life the uses and resources or the changes in assets and the changes in liabilities during the accounting period or the stock of assets and liabilities existing at the beginning or at the end of this period Eurostat 1996 . In the broader domain of sustainable development which requires the consideration of economic .

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