对财务经济分析体系发展的初探

随着我国社会主义市场经济体制的建立和发展,企业将面临着一个日益完善的市场经济体系,这就要求企业的行为要更加规范。于是能够评价、分析企业盈利能力、生存能力、发展能力等各项指标的财务分析体系,就显得尤为重要了。本文主要从现行条件下财务分析体系入手,从财务分析体系的内容和发展前景两个方面,阐述了对财务分析体系发展的几点初步认识。     

湛江旅游开发的新思路

从湛江旅游资源、经济发展及其区位特点等方面,分析了湛江在创建"全国优秀旅游城市"过程中存在的问题,并提出了解决对策,以期为同类型城市旅游业的发展提供一条新思路.     

新时期广东韶关的区域旅游开发战略

在我国已正式加入世界贸易组织、各地区旅游产业迅速发展、旅游市场竞争日趋激烈的新形势下,作为广东旅游资源最富集地区之一的韶关市的区域旅游开发必须进行战略性调整.对该区旅游开发的战略背景、战略思想、战略定位、战略重点和战略措施等进行了探讨.     

发展中国西部的生态旅游业

生态旅游作为“保护生态”和“发展经济”双赢理念的新兴旅游类型,被西部各省(区、市)所关注并将其定为本地区发展的主导产业.通过对西部地区的生态旅游资源优缺点、市场定位、产品转化及空间布局的分析,初步勾画了西部生态旅游业的发展前景,并提出相应地发展策略.     

Trauma demography and clinical epidemiology of motorcycle crash–related head injury in a neurosurgery practice in an African developing country

Objective: Though motor vehicle crashes (MVCs) were the main cause of head trauma from road traffic injuries (RTIs), motorcycle crashes (MCCs) are now a major cause of RTI-related head injury (HI) in many developing countries.

Methods: Using a prospective database of HIs from a neurosurgical practice in a sub-Saharan African developing country, a cross-sectional survey was conducted for the trauma demography and clinical epidemiology of this MCC-related HI.

Results: Motorcycle crashes accounted for 57% (473/833) of all RTI-related HIs in this registry. The victims, with a mean age of 33.1 years (SD = 18.3), consisted mainly of males (83.1%), those of low socioeconomic status (>90%), and those aged between 20 and 40 years old (56%). MCCs involved only riders in 114 cases (114/473, 32.1%), of which 69% were motorcycle–motorcycle crashes. The HI was moderate–severe in 50.8%; clinical symptomatology of significant HI included loss of consciousness (92%), anisocoria (35%), Abbreviated Injury Scale head (AIS–head) score > 3 (28%), and CT-Rotterdam score > 3 (30%). Extracranial systemic injury involved the limbs most frequently, with an Injury Severity Score (ISS) >25 in 49%. The fatality rate was 24%.

MCC-related HI among pedestrian victims involved more vulnerable age groups (the young and elderly) but have lower mean ISS compared to motorcycle passengers (mean ISS = 23.5 [11.6] vs. 27.4 [13.0]; 95% confidence interval [CI], 1.27–6.49; P = .004). In addition, compared to a contemporary cohort of MVC-related HIs in our registry, MCC victims were older (mean age 34.8 years [18.0] vs. 30.8 [18.4]; P = .002); had higher proportions of certain extracranial trauma like long bone fractures (71 vs. 29%; P = .02); and suffered fewer surgical brain lesions (25.5 vs. 17.2%; P = .004).

Conclusions: Motorcycle crashes are now a significant threat to the heads, limbs, and lives of vulnerable road users in developing countries.     

Denitrification potential enhancement by addition of external carbon sources in a pre-denitrification process

The aim of this study is to investigate the denitrification potential enhancement by addition of external carbon sources and to estimate the denitrification potential for the predenitrification system using nitrate utilization rate （NUR） batch tests. It is shown that the denitrification potential can be substantially increased with the addition of three external carbon sources, i.e. methanol, ethanol, and acetate, and the denitrification rates of ethanol, acetate, and methanol reached up to 9.6, 12, and 3.2 mgN/（g VSS.h）, respectively, while that of starch wastewater was only 0.74 mgN/（g VSS,h）. By comparison, ethanol was found to be the best external carbon source. NUR batch tests with starch wastewater and waste ethanol were carried out. The denitfification potential increased from 5.6 to 16.5 mg NO3-N/L owing to waste ethanol addition. By means of NUR tests, the wastewater characteristics and kinetic parameters can be estimated, which are used to determine the denitrification potential of wastewater, to calculate the denitrification potential of the plant and to predict the nitrate effluent quality, as well as provide information for developing carbon dosage control strategy.     

生态经济学视角下的循环农业：理论、实践与发展方向

农业经历了生态农业、化学农业到生态农业的变迁,生态农业是起点也是终点。发达国家饱尝了发展化学农业的苦果,随后转轨到生态农业的道路上,最后认识到只有发展循环农业才能够做到农业可持续发展。发达国家的循环农业特别强调生态内涵和变废为宝理念,政府的财政投入和科研投入力度很大。相比之下,我国虽然已经开始发展循环农业,但目前还并不普遍,化学农业还占有很大比例。学习吸收发达国家的经验,会让我国尽早走上循环农业的发展道路。循环农业是我国农业的发展方向,为了做到这一点,需要强化农业产业化力度、加大财政补贴力度和科研投入力度。     

发达国家（地区）农业现代化进程中农户与市场对接模式比较

通过对美国、日本、法国、我国台湾地区农户与市场对接模式的比较,发现依靠中间组织——农协、企业、农业合作组织等实现了农业流通现代化。基于此,结合我国农业现状和具体国情,提出从政府引导、农产品流通的组织建设、加强市场监管力度三个方面来实施我国农户与市场的对接,从而加快我国农业流通现代化进程和农业经济的可持续发展。     

我国“四荒”资源的成因及其开发潜力

“四荒”是指可资农业利用而目前尚未开发的土地和水面，包括荒山、荒地、荒滩和荒水。人为开发利用不当是我国“四荒”资源的主要成因。“四荒”资源按其适宜性可分为宜农、宜园、宜林、宜牧、宜水产养殖５种类型，都有一定规模的开发潜力。     

生态开发福建非木质森林资源

森林生态系统中具有丰富的非木质资源,生态开发这类资源可以缓解林业发展的压力,并为山区经济提供新的动力。文章分析了福建非木质森林资源的开发现状、机遇及进一步发展的阻碍因素,并给出了政策建议。