International Financial Reporting StandardsInternational Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. They are particularly relevant for companies with shares or securities publicly listed.
Sustainable tourismSustainable tourism is a concept that covers the complete tourism experience, including concern for economic, social and environmental issues as well as attention to improving tourists' experiences and addressing the needs of host communities. Sustainable tourism should embrace concerns for environmental protection, social equity, and the quality of life, cultural diversity, and a dynamic, viable economy delivering jobs and prosperity for all. It has its roots in sustainable development and there can be some confusion as to what "sustainable tourism" means.
Mountain rangeA mountain range or hill range is a series of mountains or hills arranged in a line and connected by high ground. A mountain system or mountain belt is a group of mountain ranges with similarity in form, structure, and alignment that have arisen from the same cause, usually an orogeny. Mountain ranges are formed by a variety of geological processes, but most of the significant ones on Earth are the result of plate tectonics. Mountain ranges are also found on many planetary mass objects in the Solar System and are likely a feature of most terrestrial planets.
YunnanYunnan (UKjuːˈnæn, USˌjuːˈnɑːn; ) is a landlocked province in southwestern China. The province spans approximately and has a population of 48.3 million (as of 2018). The capital of the province is Kunming. The province borders the Chinese provinces of Guizhou, Sichuan, autonomous regions of Guangxi, and Tibet as well as Southeast Asian countries: Vietnam, Laos, and Myanmar. Yunnan is China's fourth least developed province based on disposable income per capita in 2014.
Alcoholic beverageAn alcoholic beverage (also called an adult beverage, alcoholic drink, strong drink, or simply a drink) is a drink that contains ethanol, a type of alcohol that acts as a drug and is produced by fermentation of grains, fruits, or other sources of sugar. The consumption of alcoholic drinks, often referred to as "drinking", plays an important social role in many cultures. Most countries have laws regulating the production, sale, and consumption of alcoholic beverages, and the temperance movement advocates against the consumption of alcoholic beverages.
MountainA mountain is an elevated portion of the Earth's crust, generally with steep sides that show significant exposed bedrock. Although definitions vary, a mountain may differ from a plateau in having a limited summit area, and is usually higher than a hill, typically rising at least above the surrounding land. A few mountains are isolated summits, but most occur in mountain ranges. Mountains are formed through tectonic forces, erosion, or volcanism, which act on time scales of up to tens of millions of years.
Social mobilitySocial mobility is the movement of individuals, families, households or other categories of people within or between social strata in a society. It is a change in social status relative to one's current social location within a given society. This movement occurs between layers or tiers in an open system of social stratification. Open stratification systems are those in which at least some value is given to achieved status characteristics in a society. The movement can be in a downward or upward direction.
Transit-oriented developmentIn urban planning, transit-oriented development (TOD) is a type of urban development that maximizes the amount of residential, business and leisure space within walking distance of public transport. It promotes a symbiotic relationship between dense, compact urban form and public transport use. In doing so, TOD aims to increase public transport ridership by reducing the use of private cars and by promoting sustainable urban growth.
Economic mobilityEconomic mobility is the ability of an individual, family or some other group to improve (or lower) their economic status—usually measured in income. Economic mobility is often measured by movement between income quintiles. Economic mobility may be considered a type of social mobility, which is often measured in change in income. There are many different ideas in the literature as to what constitutes a good mathematical measure of mobility, each with their own advantages and drawbacks.
Industrial societyIn sociology, industrial society is a society driven by the use of technology and machinery to enable mass production, supporting a large population with a high capacity for division of labour. Such a structure developed in the Western world in the period of time following the Industrial Revolution, and replaced the agrarian societies of the pre-modern, pre-industrial age. Industrial societies are generally mass societies, and may be succeeded by an information society. They are often contrasted with traditional societies.
