海洋资源会计:基础·规范·核算

通过分析海洋资源与当代社会经济发展的关联关系,论证了运用会计方法来确认、计量和报告海洋资源性资产的理论价值与现实意义。指出建立海洋资源会计核算体系是可持续发展观念下加强海洋资源管理的重要形式,探讨了海洋资源的资产特性、产权决定与管理以及价值评估方法等会计核算的基础问题,并对海洋资源会计核算规范五个层次的基本内容进行了阐述。在此基础之上,从会计账户设置、会计交易事项分析与会计信息披露三个角度描述了海洋资源会计记录与报告的主要特点。     

Vulnerability of community businesses to environmental disasters

Business plays important roles in community functioning. ² However, disaster research has been disproportionately focused on units of analysis such as families, households and government agencies. This paper synthesises the major findings within the business development research field and the disaster research field. It constructs a framework for evaluating business vulnerability to natural disasters. Our theoretical integration of the research conducted to date addresses five major issues. First, it defines the ways in which businesses are subject to the impacts of natural disasters. Second, it identifies the factors that determine the magnitude of business impacts after a disaster. Third, it identifies how and when businesses return to their pre-disaster level in the disaster stricken community. Fourth, it describes measures that can be taken by individual firms and community planners to reduce the impacts of environmental disasters. Fifth, it identifies needs for public policy and future research to reduce business vulnerability to environmental disasters.     

城市新区都市旅游开发实证研究——以宁波市鄞州新城为例

我国城市化日益加快,但众多城市新区在建设和发展过程中其旅游功能尚未完全发挥出来。城市新区在建设过程中会创造众多的旅游资源,如商贸街区、标志性建筑或景观、文化场馆、体育场馆等,它们对本地市民和外来游客均具有一定的观赏、游憩、商贸和文化价值。鄞州新城作为我国东南沿海城市新区建设的代表,具有发展都市旅游得天独厚的资源和区位条件。对其都市旅游的现状及存在问题进行了细致分析,提出打造都市RBD、引入低碳旅游、植入文化元素、增加购物比重等对策与措施。     

The impact of disasters on small business disaster planning: a case study

A major flood in 1997 forced the evacuation of Grand Forks, North Dakota and caused damage of USD 1 billion. Despite this recent disaster there is only marginal evidence of an increase in disaster recovery planning by businesses that experienced the flood. This finding is consistent with the results of other business-related disaster research. Statistical tests of survey results from 2003 indicate that there is a significantly higher rate of disaster recovery planning in businesses started since the 1997 flood than in businesses started before the flood and still in business. Such an outcome indicates a need for public policy actions emphasizing the importance of disaster planning. Improved disaster planning is an aid to business recovery and the results demonstrate the need for more widespread efforts to improve disaster recovery planning on the part of smaller businesses, even in areas that have recently experienced disasters.     

Factors affecting post-disaster location choices of businesses: an analysis of the 1999 earthquake

Despite global policies advocating risk reduction and community level recovery, post-disaster implementations usually focus on households, but fail to focus on businesses in spatial terms. Due to the lack of appropriate policy and tools, businesses often make their own location choices as part of their recovery strategy. In view of this, this study aims to establish the factors affecting the location choices of businesses challenged by disasters in the absence of any specific spatial strategies designed for them. In order to determine these factors, empirical research was conducted in Adapazari, Turkey on 232 firms selected as a result of a stratified random sampling procedure. According to the analysis of the results, the most notable impacts on business location choices after a disaster shock are associated with occupancy status, education level, and extent of damage. In line with these findings, the impacts of business location choices are discussed to highlight the role of businesses in spatial decisions.     

水生态监测技术路线选择与业务化运行关键问题研究

“十二五”期间,中国流域治理将由行政区管理向流域水生态管理转变、由水质达标管理向生态健康管理转变.在实施水生态功能分区的基础上,科学开展水生态监测和评价是实现流域水质目标的重要基础工作.对水生态监测技术路线选择与业务化运行关键问题进行研究,包括水生态表征及监测指标选择、水生态质量参照点的确定及评价分级标准的确定、水生态评价方法的确定以及水生态监测业务化运行体系构建.     

北京市综合商务楼宇安全管理问题及对策——以西城区德胜地区为例

作为城市经济发展重要依托的综合商务楼宇在运营中仍旧存在安全风险。基于此,本文运用专家调查法,结合整体分析与比对分析,研究了综合商务楼宇安全管理现状中存在的问题,进而提出综合商务楼宇应进一步完善安全管理工作制度,加强风险监管工作力度,创新高品质安全管理方式及倡导楼宇安全管理行业化等措施,以期为楼宇从源头上进行安全管理提供科学方法和应用参考。     

Business closure and relocation: a comparative analysis of the Loma Prieta earthquake and Hurricane Andrew

The occurrence of a number of large‐scale disasters or catastrophes in recent years, including the Indian Ocean tsunami (2004), the Kashmir earthquake (2005), Hurricane Katrina (2005) and Hurricane Ike (2008), have raised our awareness regarding the devastating effects of disasters on human populations and the importance of developing mitigation and preparedness strategies to limit the consequences of such events. However, there is still a dearth of social science research focusing on the socio‐economic impact of disasters on businesses in the United States. This paper contributes to this research literature by focusing on the impact of disasters on business closure and relocation through the use of multivariate logistic regression models, specifically focusing on the Loma Prieta earthquake (1989) and Hurricane Andrew (1992). Using a multivariate model, we examine how physical damage to the infrastructure, lifeline disruption and business characteristics, among others, impact business closure and relocation following major disasters.     

Assessing the environmental performance of English arable and livestock holdings using data from the Farm Accountancy Data Network (FADN)

Agri-environment schemes (AESs) have been implemented across EU member states in an attempt to reconcile agricultural production methods with protection of the environment and maintenance of the countryside. To determine the extent to which such policy objectives are being fulfilled, participating countries are obliged to monitor and evaluate the environmental, agricultural and socio-economic impacts of their AESs. However, few evaluations measure precise environmental outcomes and critically, there are no agreed methodologies to evaluate the benefits of particular agri-environmental measures, or to track the environmental consequences of changing agricultural practices. In response to these issues, the Agri-Environmental Footprint project developed a common methodology for assessing the environmental impact of European AES. The Agri-Environmental Footprint Index (AFI) is a farm-level, adaptable methodology that aggregates measurements of agri-environmental indicators based on Multi-Criteria Analysis (MCA) techniques. The method was developed specifically to allow assessment of differences in the environmental performance of farms according to participation in agri-environment schemes. The AFI methodology is constructed so that high values represent good environmental performance. This paper explores the use of the AFI methodology in combination with Farm Business Survey data collected in England for the Farm Accountancy Data Network (FADN), to test whether its use could be extended for the routine surveillance of environmental performance of farming systems using established data sources. Overall, the aim was to measure the environmental impact of three different types of agriculture (arable, lowland livestock and upland livestock) in England and to identify differences in AFI due to participation in agri-environment schemes. However, because farm size, farmer age, level of education and region are also likely to influence the environmental performance of a holding, these factors were also considered. Application of the methodology revealed that only arable holdings participating in agri-environment schemes had a greater environmental performance, although responses differed between regions. Of the other explanatory variables explored, the key factors determining the environmental performance for lowland livestock holdings were farm size, farmer age and level of education. In contrast, the AFI value of upland livestock holdings differed only between regions. The paper demonstrates that the AFI methodology can be used readily with English FADN data and therefore has the potential to be applied more widely to similar data sources routinely collected across the EU-27 in a standardised manner.