构建环境会计核算体系若干问题探讨

本文论述了构建环境会计核算体系的现实要求、目标和原则,环境会计的核算对象和基本要素,以及目前构建环境会计核算体系的难点和要点。旨在进一步推进人们对环境会计理论和实务的研究。     

Building partnerships — the Ohio Materials Exchange

This paper discusses a method by which individuals working in government, private business, not-for-profit and educational organizations developed a collaborative statewide program involving the exchange of materials from manufacturers, commercial business and not-for-profit organizations in Ohio.     

An Exploratory Study of Meanings of Risk Control for Long Term and Acute Effect Occupational Health and Safety Risks in Small Business Construction Firms

A qualitative study of employers' and employees' meanings of occupational health and safety (OHS) risk control was conducted among a sample of small businesses engaged in the Australian construction industry. Two OHS risks relevant to the construction industry were selected for study. One risk (falls from height) represented an immediate consequence, whereas the other (occupational skin disease) represented a long-term health effect. Meanings of the sources and control for these risks were explored during in-depth interviews. Participants perceived the immediate effect, falls from height OHS risk, as being more important in their workplaces than the delayed effect, skin disease OHS risk. The risk of falls from height was perceived to be controllable but requiring a great deal of effort to prevent, whereas there was a fatalistic resignation to the risk of occupational skin disease. Meanings of risk control for both occupational skin disease and falls from height focused on individual rather than technological risk controls. Organizational barriers to the adoption of technological OHS risk controls in the construction industry were identified.     

上海城市商业性污染及防治对策的初步研究

城市商业性污染是继工业污染之后又一种不可忽视的环境污染方式,是环境保护中出现的新课题及热点问题。本文论述了城市商业性污染的内涵,并以上海为例,在不同类型商业性污染现状调查的基础上,初步探讨了城市商业性污染的评价因子、评价方法及管理控制途径。     

从委托代理理论谈中国的环境影响评价制度

根据委托代理理论,分析了中国环境影响评价制度中存在的问题,立足于绿色招商的理念,理顺建设项目环评委托代理关系,明确了建设单位、环评单位、招商部门、环保部门等相互之间的关系和职责,以使中国的环境影响评价制度更适应新型工业化道路发展的要求。     

经常性暴雨内涝区域房屋财(资)产脆弱性研究——以温州市为例

基于洪涝灾害脆弱性研究基本思路,选择经常性暴雨内涝区域——温州市麻步镇和水头镇,就0908号台风"莫拉克"影响开展"暴雨内涝灾后房屋财产和商业资产损失"抽样问卷调查。结果表明:淹没区域平均水深1.7m,平均淹没时间超过2 d,房屋财(资)产损失较大;经常性暴雨内涝区域30%住户和商铺灾害损失值和灾损率接近0,房屋财产和商业资产灾损率呈现乘幂函数曲线。     

Corporate Environmental Responsibility and Global Online Cross-sector Alliance Network: A Cross-national Study

With the rise of global environmental issues and the emerging trend of corporate social responsibility (CSR) and corporation–non-governmental organization (NGO) alliances, organizations are developing collaborative alliances across sectors and nations to address environment problems. An international perspective is needed to explain the global structure of cross-sector alliance networks and the divergence or similarity of CSR communication across nations. This exploratory study draws insights from the national business systems (NBS) approach and applies social network analysis to examine the cross-sector alliance network among Global 500 Fortune corporations and 441 environmental international NGOs. Findings suggest that (1) an NBS approach to CSR can explain the network structural features of a cross-sector alliance network; (2) political context and national education level strongly predict green partnerships; and (3) regional differences are apparent in the global network, with Asian corporations lagging behind in cross-sector alliance building.     

试论企业文化建设在我国旅游企业中的现状与作用

随着社会的进步和生产力的发展，企业文化作为一种新的管理理念逐渐被人们所接受并越来越受到许多企业家的青睐，本文首先从企业文化中的概念入手，简单阐述企业文化的核心和根本，然后重点分析企业文化在我国旅游企业中的现状和建设过程中存在的问题、原因以及加强企业文化建设的若干对策，最后总结出企业文化的作用．     

Global optimization from suboptimal parts: foraging sensu lato by leaf-cutting ants

Central-place foraging theory has been unable to explain the load selection behavior of leaf-cutting ants (Atta spp., Attini: Formicidae). We suggest that this is due to incomplete consideration of the sequence of behaviors involved in resource acquisition by these ants. Unlike most central-place foragers, leaf-cutting ants do not return to their nests with food. Instead, the leaf fragments they gather must be processed within the nest to convert them to substrate for fungal gardens. We have shown previously that leaf fragment size affects the rate of distribution and processing of leaf tissue inside laboratory nests of Atta colombica. Including these tasks in the calculation of foraging rate may help explain load selection and other features of central-place foraging by Atta colonies. Here we develop a mathematical model of the complete sequence of external and internal tasks that lead to addition of substrate to fungal gardens. Using realistic parameter values, the leaf fragment sizes predicted to maximize a colony's rate of foraging in this broad sense correspond well with the mean fragment sizes actually collected by Atta colonies in the field. The optimal fragment size for global performance in the model is below the size that would maximize the delivery rate by above-ground foragers. The globally optimal size also fails to maximize the rate of either fragment distribution or fragment processing within the nest. Our results show how maximum collective performance of an ensemble of linked tasks may require behavior that would appear suboptimal in a piecemeal analysis of tasks.     

基于工作流技术的管理信息系统集成与应用

本文介绍了工作流技术和管理信息系统相关概念,提出了一种新型的基于工作流技术的管理信息系统集成框架,总结了该集成框架的优势,最后,介绍了分布式工作流平台框架--Netcase Anywhere,以及如何利用该框架实现办公自动化系统、综合财务管理系统以及科发财务软件等遗留系统的集成应用.