浅析会计信息失真

会计信息是控制和监督经济活动的主要依据和手段,是社会经济有效运行的重要基础．我国目前会计信息失真之所以成为普遍现象,其根本原因之一就是在企业制度转型期的企业产权归属关系界定不清楚,导致企业会计信息失真的受害对象不明确,因而无法实施有效的监督．因此从会计制度、会计环境、会计方法等方面进行研究,并提出了相应的对策及建议．参6．     

人力资本效能的彰显:激励与约束

人力资本是生产要素中最活跃和最特殊的要素，它的激励与约束问题极为精巧、复杂．本文通过对人力资本激励与约束问题的考察，结合我国体制内企业运营的实践，初步探讨了人力资本激励与约束的机制．     

论会计信息失真的成因及防范措施

会计信息失真问题在社会各行各业普遍存在,并成为全社会的热门话题,作者对其失真的成因及如何进行防范.阐述了自己的观点.     

会计人员德治的思考

会计信息的真实性、准确性及有用性如何对会计信息使用者的正确决策产生重要影响，如何保证会计信息的真实性、准确性及有用性是社会普遍关注的问题．在经济利益的趋动下，有些会计人员成为虚假会计信息的制造者，产生了信用危机．这一问题的解决，应以人为本．不仅要对会计人员进行“法制”，更需在市场经济条件下对会计人员加强“德治”。     

Waters公司再次获得世界级客户服务最高荣誉

2006年5月23日马萨诸塞州密尔福德讯：Waters公司今天宣布它已连续第五次荣获0mega Northface Scoreboard^SM大奖，以表彰Waters公司去年在服务和客户满意度方面的杰出表现．该奖项由Omega管理集团设置，该集团是推进客户满意度和保有率项目方面的领导者．0mega集团届时将于6月14日举行的SCORE年会（6月12日至15日）仪式上正式颁发此奖项．     

细胞凋亡的线粒体途径调控

细胞凋亡是近年来研究的一个热点问题，涉及到细胞内许多复杂的生化过程．线粒体是真核生物能量和代谢的中心，也是细胞凋亡信号传导途径中起关键调节作用的细胞器，对细胞凋亡的线粒体途径调控机制进行研究具有重要意义．本文综述了细胞凋亡过程中线粒体途径的信号传导及其调控机制、线粒体对细胞凋亡信号的反应、细胞凋亡过程中线粒体功能丧失几方面的研究进展．图1参43     

RNAi技术及其在植物中的应用研究进展

RNA干扰（RNA inteffemnce，RNAi）是由双链（double-stranded RNA，dsRNn）所引起的序列特异性基因沉默。是真核生物中一种非常保守的机制．RNA干扰依赖于小干扰RNA（small interference RNA，siRNA）与靶mRBA之间的严格碱基配对，具有高度特异性．本文就RNM的发现、作用机制研究、特点、以及在植物功能基因分析、抗病毒与品种改良等方面的应用进行了综述，并对存在的问题和应用前景作了分析和预测．     

植物诱导抗病性的分子生物学研究进展

植物诱导抗病性是植物抵御病害侵袭的重要机制之一，作为一种经济有效的抗病策略，在农业可持续病害防治中具有广阔的应用前景，日益受到人们的关注．其中系统获得性抗性(SAR)作为植物诱导抗病性的一种重要形式，随着分子生物学实验手段的迅速发展及其在植物抗病机制研究中的应用，其分子机制研究方面已取得了不少进展．图1参58     

培训对矿山环境管理的意义

环境再也不能被认为是一种会从采矿生产方面抽调稀少资金和资源的额外义务．环境控制处于矿山规划的核心，而且是高效运营的基础．良好的环境控制是要付钱的，其部分原因是它避免了后来不必要的补救费用．想法上朝“影响预防”方向的这种转变，意味着环境已经成为规划者和...     

自然环境恶化的社会经济原因

从社会经济学的角度，剖析自然环境恶化的原因，得出如下结论：环境恶化的社会经济原因从直观上表现为市场调节和政府干预两种机掉的失灵；导致这两种机制失灵的根本原因是自然资源产权不明晰、自然资源的价值徇标准的缺乏和开发利用自然资源的项目和政策造成的社会环境成本的衡量标准的缺乏３方面。社会要阻止和修复自然环境的恶化，就必须从根本 上解决这３个方面的问题。     

完善公司治理,强化信息披露--索克斯法案的简介与评点

2002年7月美国通过了关于会计和公司治理一系列重大改革的索克斯法案(SOX Act),该法案以加强公司治理、强化信息披露为核心,主要内容是强化对高级管理人员的监管和防止外部审计失败.本文简单系统地介绍和分析了该法案中重要措施的相关内容和出台的原因,以期对我国当前公司治理和审计业发展有所启迪和帮助.     

Defending the scientific integrity of conservation‐policy processes

Government agencies faced with politically controversial decisions often discount or ignore scientific information, whether from agency staff or nongovernmental scientists. Recent developments in scientific integrity (the ability to perform, use, communicate, and publish science free from censorship or political interference) in Canada, Australia, and the United States demonstrate a similar trajectory. A perceived increase in scientific‐integrity abuses provokes concerted pressure by the scientific community, leading to efforts to improve scientific‐integrity protections under a new administration. However, protections are often inconsistently applied and are at risk of reversal under administrations publicly hostile to evidence‐based policy. We compared recent challenges to scientific integrity to determine what aspects of scientific input into conservation policy are most at risk of political distortion and what can be done to strengthen safeguards against such abuses. To ensure the integrity of outbound communications from government scientists to the public, we suggest governments strengthen scientific integrity policies, include scientists’ right to speak freely in collective‐bargaining agreements, guarantee public access to scientific information, and strengthen agency culture supporting scientific integrity. To ensure the transparency and integrity with which information from nongovernmental scientists (e.g., submitted comments or formal policy reviews) informs the policy process, we suggest governments broaden the scope of independent reviews, ensure greater diversity of expert input and transparency regarding conflicts of interest, require a substantive response to input from agencies, and engage proactively with scientific societies. For their part, scientists and scientific societies have a responsibility to engage with the public to affirm that science is a crucial resource for developing evidence‐based policy and regulations in the public interest.     

Green payments and dual policy goals

We use a mechanism design framework to analyze the optimal design of green payment policies with the dual goals of conservation and income support for small farms. Each farm is characterized by two dimensions of attributes: farms size and conservation efficiency. The policymaker may not be able to use the attributes as an explicit criterion for payments. We characterize optimal policy when conservation efficiency is unobservable to policymakers, and when farm size is also unobservable. An income support goal is shown to reduce the conservation distortion caused by asymmetric information. The cost of optimal green payment mechanisms is shown to depend crucially on whether large or small farms have greater conservation efficiency.     

Green payments and dual policy goals

We use a mechanism design framework to analyze the optimal design of green payment policies with the dual goals of conservation and income support for small farms. Each farm is characterized by two dimensions of attributes: farms size and conservation efficiency. The policymaker may not be able to use the attributes as an explicit criterion for payments. We characterize optimal policy when conservation efficiency is unobservable to policymakers, and when farm size is also unobservable. An income support goal is shown to reduce the conservation distortion caused by asymmetric information. The cost of optimal green payment mechanisms is shown to depend crucially on whether large or small farms have greater conservation efficiency.     

生态经济与环境会计

阐述了生态经济的概念；提出了在生态经济发展中要压缩经济泡沫，将环境退化影响纳入宏观经济核算体系中；而对环境的有效控制，需要一个宏观与微观衔接的核算体系，在完善环境资源市场的基础上构建环境会计体系。     

Community assembly in experimental grasslands: suitable environment or timely arrival?

It is hard to defend the view that biotic communities represent a simple and predictable response to the abiotic environment. Biota and the abiotic environment interact, and the environment of an individual certainly includes its neighbors and visitors in the community. The complexity of community assembly calls forth a quest for general principles, yet current results and theories on assembly rules differ widely. Using a grassland microcosm as a model system, we manipulated fertility, disturbance by defoliation, soil/microclimate, and arrival order of species belonging to two groups differing in functional attributes. We analyzed the outcome of community assembly dynamics in terms of species richness, invasibility, and species composition. The analyses revealed strong environmental control over species richness and invasibility. Species composition was mainly determined by the arrival order of species, indicating that historical contingency may change the outcome of community assembly. The probability for multiple equilibria appeared to increase with productivity and environmental stability. The importance of arrival order offers an explanation of the difficulties in predicting local occurrences of species in the field. In our experiment, variation in fertility and disturbance was controlling colonization with predictable effects on emergent community properties such as species richness. The key mechanism is suggested to be asymmetric competition, and our results show that this mechanism is relatively insensitive to the species through which it works. While our analyses indicate a positive and significant correlation between richness and invasibility, the significance disappears after accounting for the effect of the environment. The importance of arrival order (historical contingency) and environmental control supports the assumption of the unified neutral theory that different species within a trophic level can be considered functionally equivalent when it comes to community assembly. However, our results indicate that variation in asymmetric competition is the key factor determining the richness of the resulting communities, and this is far from neutral.     

试论经济合同文字表达问题

随着商品经济的迅速发展,因经济合同文字表达不当引起的纠纷时有发生.其常见弊病主要以下几个方面:一是条款规定不明确。致使理解不一;二是必要条款残缺或欠具体;三是词不达意造成误解或曲解;四是粗心疏漏.误写.本文主要通过一些具体的经济合同案例来说明这些问题,以引起人们警示,从而避免出现类似现象.