产品寿命周期与财务预算模式的确定

本文通过对产品寿命周期各阶段特点的分析，指出了各阶段企业财务管理的中心工作，并围绕各阶段中心工作的特性建立了不同的财务预算模式，同时对如何建立各种不同预算模式提出了解决方案．研究产品寿命周期的预算管理模式，确定不同阶段的财务管理的重点，有助于企业协调处理各部门和各阶段的财务管理关系，确保总目标的实现．     

新形势下高校计生工作之探讨

探讨了国家法律法规赋予高校计生工作的职责和义务，分析了新时期高校计生工作的特点，就如何搞好高校计生工作提出了针对性的策略．参3．     

高校财务价值链管理的特征分析与内容

在价值链概念的基础上提出高校财务价值链的特征和内容．通过如何在资金筹集价值链、资金运用价值链和资金调控价值链三个环节实现价值增值，为适时地调整高校的财务战略，合理地进行财务资源配置服务．     

高校预算编制的研究

《预算法》对高校推行了新的预算管理方法,对高校教育事业的发展推进起了一定的作用,同时也暴露出一些存在的问题.预算管理改革是财政改革的一项重大任务,高校作为教育部门的基层单位,国家预算管理制度的改革必然会对高校的工作产生重大影响.本文拟根据我国预算管理的改革内容,深入分析其对高校产生的影响,阐述高校部门预算编制应注意的要点.     

鼓励和奖励最佳方法：澳大利亚的自然和生态旅游认定计划（NEAP）

自然和生态旅游认定计划承认和奖励在澳大利亚真正的自然旅游和生态旅游经营方式，这是一个产业界推动的志愿举措，是咨询了经营者，被保护地区的管理者和其他关键人士而开展起来的，本文讨论了NEAP的开展情况，它与其他计划的关系及其在国际环境中的地位。     

以科学发展观为指导努力做好学生工作

从科学发展观对学生工作的指导作用；当前学生工作中面临的问题；加强辅导员队伍建设；坚持以人为本，推进高校学生工作改革；以科学发展观为指导，认真做好日常学生工作；以就业指导为重点，创新学生工作内容等六个方面入手，论述如何以科学发展观为指导，努力做好学生工作，以求对当前高校如何做好学生工作提供实践参考．参5．     

浅谈高校后进学生的成因及转化对策

在高校扩招、并轨的大背景下，高校为实现自身发展的最大效益化，许多新生专业在市场经济的催化下孕育而生，然而在专业发展的过程中由于专业设置的不明确化、教学管理的不够规范，师资力量薄弱、指导不到住，造成高校学生缺乏学习兴趣及学习动力，后进学生比例逐年增加，为此如何正视后进学生存在的客观现实及如何教育转化后进学生的学习状态、帮助他们树立专业信心，成为教育工作者必须研究的课题之一的同时也成为提高人才培养质量的积极有效的途径．参4．     

高校学生辅导员工作的定位与思考

长期以来形成的思想认识上的惯性作用，使高校辅导员工作薄弱状况普遍存在，要改变这种局面，需要有创新的理论支持和观念的转变．正确认识辅导员工作职责是做好工作的基础和前提，准确的定位是做好辅导员工作的保证，提高自身的能力是做好辅导员工作的要求，该文就以上三个方面对如何做好高校学生辅导员工作做了浅要的分析。参5．     

职业技术学院教师队伍的SWOT分析与对策--以湖南工业职业技术学院为例

从高职学院人力资源开发与管理者的角度，通过对湖南工业职业技术学院师资队伍结构、素质和管理现状进行了SWOT分析，针对性地提出了高职学校师资队伍建设的战略思路、战略重点和系统策略．     

环境经济学的发展与创新

资源短缺、环境恶化，是人类社会发展所面临的突出问题，为解决这些问题，我国制定了保护资源、维护生态平衡的基本国策．而如何实施这些国策，并解决好有实施过程中出现的问题，还有待于理论上的指导，这个理论便是关于资源环境与经济发展过程中的内在联系的理论．因此，创建环境经济学，显得非常紧迫．     

The value of flexibility in conservation financing

Land‐acquisition strategies employed by conservation organizations vary in their flexibility. Conservation‐planning theory largely fails to reflect this by presenting models that are either extremely inflexible—parcel acquisitions are irreversible and budgets are fixed—or extremely flexible—previously acquired parcels can readily be sold. This latter approach, the selling of protected areas, is infeasible or problematic in many situations. We considered the value to conservation organizations of increasing the flexibility of their land‐acquisition strategies through their approach to financing deals. Specifically, we modeled 2 acquisition‐financing methods commonly used by conservation organizations: borrowing and budget carry‐over. Using simulated data, we compared results from these models with those from an inflexible fixed‐budget model and an extremely flexible selling model in which previous acquisitions could be sold to fund new acquisitions. We then examined 3 case studies of how conservation organizations use borrowing and budget carry‐over in practice. Model comparisons showed that borrowing and budget carry‐over always returned considerably higher rewards than the fixed‐budget model. How they performed relative to the selling model depended on the relative conservation value of past acquisitions. Both the models and case studies showed that incorporating flexibility through borrowing or budget carry‐over gives conservation organizations the ability to purchase parcels of higher conservation value than when budgets are fixed without the problems associated with the selling of protected areas.     

An energy budget for individual barnacles (Balanus glandula)

An annual energy budget was constructed for individual adult barnacles (Balanus glandula Darwin) for the first year after settlement. The production of body tissue, egg, shell, aquatic and aerial respiration, molting and faecal production was determined and consumption was derived from the summation of these budget items. To provide an estimation of the accuracy of the budget equation, energy budgets were constructed for three small groups of barnacles (n=40) kept under laboratory conditions, in which the budget items, including consumption, were determined independently. The results of the laboratory energy budgets indicated that consumption values derived from the summation methods for the three groups of barnacles were 7.4% higher and 16.2 and 15.6% lower than those determined by actual feeding experiments. The average consumption, assimilation and production of individual barnacles were estimated to be 699.5, 647.3 and 159.6 cal year^–1, respectively. B. glandula has an exceptionally high assimilation efficiency (92.5% from the annual budget and 99.3% from the laboratory budgets) but a low gross production efficiency (22.8%) and net production efficiency (24.7%). A very large proportion of energy (67.4%) was lost in respiration. The second most important budget item was egg production (12.3%); followed in decreasing order by: shell production (6.6%)> production of body tissue (3.9%)>molting (2.3%).This paper was presented at the 58th Annual Meeting of the American Society of Limnology and Oceanography, San Francisco, 1977, and received the Award for Excellence for the best student paper.     

Generating spatially optimized habitat in a trade‐off between social optimality and budget efficiency

Auctions have been proposed as alternatives to payments for environmental services when spatial interactions and costs are better known to landowners than to the conservation agency (asymmetric information). Recently, an auction scheme was proposed that delivers optimal conservation in the sense that social welfare is maximized. I examined the social welfare and the budget efficiency delivered by this scheme, where social welfare represents the difference between the monetized ecological benefit and the conservation cost incurred to the landowners and budget efficiency is defined as maximizing the ecological benefit for a given conservation budget. For the analysis, I considered a stylized landscape with land patches that can be used for agriculture or conservation. The ecological benefit was measured by an objective function that increases with increasing number and spatial aggregation of conserved land patches. I compared the social welfare and the budget efficiency of the auction scheme with an agglomeration payment, a policy scheme that considers spatial interactions and that was proposed recently. The auction delivered a higher level of social welfare than the agglomeration payment. However, the agglomeration payment was more efficient budgetarily than the auction, so the comparative performances of the 2 schemes depended on the chosen policy criterion–social welfare or budget efficiency. Both policy criteria are relevant for conservation. Which one should be chosen depends on the problem at hand, for example, whether social preferences should be taken into account in the decision of how much money to invest in conservation or whether the available conservation budget is strictly limited.     

Sediment budget as a driver for sediment management at plumb beach,New York,USA: vectors of change and impacts

Persistent erosion at Plumb Beach, New York, USA, has been countered by a series of isolated actions to stabilize the shoreline. Sediment placed at the erosion site has quickly been removed and re-deposited in downdrift locations to the detriment of the existing habitats. In a renewed effort to better understand the dimensions of change at Plumb Beach, detailed spatial analysis of shoreline displacement, dune-beach profile evolution, and sediment budget has been undertaken through intensive surveying and comparisons of Digital Elevation Models. Products derived from these surveys establish that the sector of maximum erosion has shifted downdrift and that the scale of the changes is twice the volume exchange as previously estimated. Improved knowledge of the dimensions and spatial distributions of the changes is used to create a focused approach that is functioning within the scale of the local sediment budget and reducing its impacts.     

城市生态系统-大气间的碳通量研究进展

城市生态系统对全球碳收支具有显著的贡献,城市化进程促进城市向大气排放碳。随着观测手段和仪器的发展,涡动相关法已成为陆地生态系统碳通量观测的主要手段,并广泛应用于中心城市碳通量观测;城市CO2浓度和通量变化具有日、周、季节变化特征,不同城市之间CO2浓度和通量也有很大差异,其主要原因是由于城市生态系统的下垫面类型不均一,土壤、植被、路面、交通、人呼吸等对碳通量都有贡献,绿地（树木、草坪）对燃料燃烧、人呼吸等的碳排放起着一定的抵消作用;由于多种因素对碳通量起作用,在对城市通量数据进行分析时必须开展贡献区即碳足迹分析。本文综述了城市生态系统-大气间碳通量研究的历程;分析了城市生态系统碳通量的时空变化特征及其主要控制因子;探讨了复杂下垫面条件下城市生态系统-大气间碳通量研究的特点和难点,并提出了未来研究的重点。     

Adding rigor to ecological network models by evaluating a set of pre-balance diagnostics: A plea for PREBAL

The widespread use of ecological network models (e.g., Ecopath, Econetwrk, and related energy budget models) has been laudable for several reasons, chief of which is providing an easy-to-use set of modeling tools that can present an ecosystem context for improved understanding and management of living marine resources (LMR). Yet the ease-of-use of these models has led to two challenges. First, the veritable explosion of the use and application of these network models has resulted in recognition that the content and use of such models has spanned a range of quality. Second, as these models and their application have become more widespread, they are increasingly being used in a LMR management context. Thus review panels and other evaluators of these models would benefit from a set of rigorous and standard criteria from which the basis for all network models and related applications for any given system (i.e., the initial, static energy budget) can be evaluated. To this end, as one suggestion for improving network models in general, here I propose a series of pre-balance (PREBAL) diagnostics. These PREBAL diagnostics can be done, now, in simple spreadsheets before any balancing or tuning is executed. Examples of these PREBAL diagnostics include biomasses, biomass ratios, vital rates, vital rate ratios, total production, and total removals (and slopes thereof) across the taxa and trophic levels in any given energy budget. I assert that there are some general ecological and fishery principles that can be used in conjunction with PREBAL diagnostics to identify issues of model structure and data quality before balancing and dynamic applications are executed. I humbly present this PREBAL information as a simple yet general approach that could be easily implemented, could be considered for further incorporation into these model packages, and as such would ultimately result in a straightforward way to evaluate (and perhaps identify areas for improving) initial conditions in food web modeling efforts.     

Global climate change: an opportunity for coastal dunes??

The predictions for coastal change under the scenario of global sea-level rise offer impending disaster for the variety of coastal morphologies, their associated habitats, and the accompanying infrastructure. However, the predictions tend to ignore the role of sediment budget in the maintenance of coastal morphology and the dynamics of sediment transfers in the beach-dune sand-sharing system. Accepting that shoreline displacement may be an outcome of sea-level rise and a negative sediment budget, conditions are presented that could lead to a positive or equilibrium sediment budget in the coastal foredune and the retention of the foredune system even as it is being displaced. Accommodation space is a key requirement for the continued functioning of the foredune morphologies during periods of sea-level rise.     

高校债务风险预警模型构建及配套策略研究

高校银行贷款的风险防范，是一个关系到学校生存与发展的大问题，许多的防范策略都各有一定的实用价值．但传统的预警模型实用性不佳，主要是一些细节存在着理论缺陷，效果不显著．根据高校债务风险的基本状况，排出其风险预警体系的构成因素，对一般的风险预警模型，做出适度调整，引入债务负担率和债务依存度的概念，使预警模型更符合高校实际，能够很好地预警债务风险，以利防范．图2，参6．