浅析知识经济时代的高校会计模式

知识经济时代理想的高校会计目标观念应当是决策有用性与管理责任的有机结合,既注重决策有用性,又不轻视管理责任;假设将被系统化、集成化模式所替代.因而,事件驱动模式代替顺序化会计处理程序,事项会计取代价值会计.     

可视化技术及其在环境科学中的应用

可视化是近年新发展起来的一个研究和开发十分活跃的技术领域，它是把计算机图形学、图像处理和计算机视觉等技术应用于计算科学。目前已在各个学科中得到广泛的应用，主要介绍了可视化技术的概念、发展概况、实现过程以及可视化技术在环境科学中的应用和前景。     

鲁浙皖沪防震减灾宣传工作的调查分析

调查了鲁浙皖沪境内１０市、县１９９０～１９９６年的防震减灾宣传工作。据此从其组织管理、宣传内容、宣传形式和宣传对策等方面作统计和归纳,并分析了本地区防震减灾宣传工作的主要特点和基本架构。     

劳资关系的分配视角分析

从历史发展进程的角度分析了劳资关系及其变化问题,并重点探讨劳动与资本之间分配关系的动态变化．“资本雇佣劳动”这种制度安排有其历史发展过程中的“路径依赖”特征,各种不同经济与法律环境对其形成与存在提供基础,而今后经济发展的复杂化将对传统的劳资关系产生重要的影响．劳资之间分配关系是劳资关系中最为重要而根本性的体现,劳资关系的变迁对于其分配关系也将产生影响,使劳资之间的分配模式从传统的“以物质资本为中心”的分配模式向新型的“以人力资本为中心”的分配模式转化．     

Cultural Erosion and Biodiversity: Canoe-Making Knowledge in Pohnpei, Micronesia

Abstract:  Erosion of traditional knowledge and practice is a serious and accelerating problem, but quantitative work on traditional knowledge loss and its importance to biodiversity conservation is lacking. We investigated traditional knowledge of canoe making, a skill heavily dependent on plant biodiversity, on Pohnpei, Federated States of Micronesia, through a survey of 180 island residents. Our results showed that there has been an intergenerational erosion of canoe-making skills. Given current trends, the present generation of Pohnpeians may be the last to retain any knowledge of this traditional craft. We also identified several correlates of knowledge loss—including Western educational level and occupation—that highlight potential avenues for skill conservation via governments, traditional leadership, and schools. These institutions could intervene to emphasize traditional knowledge, which would reinforce institutional contexts in which traditional knowledge and practice is valued. The heightened awareness of the value of biodiversity that is linked to traditional knowledge is key to biological conservation on Pohnpei and can help support local conservation programs.     

环境科学的思想发展史

环境科学是新兴的综合学科，从科学思想史的角度来考察环境科学的历史和现在，对于环境科学的发展具有重要意义。环境科学思想产生后不断发展完善，现已进入了一个新的阶段，环境科学仍处于发展和完善之中。     

Developing sustainable agricultural systems for small farmers in Latin America

The great majority of farmers in Latin America are peasants who still farm small plots of land, usually in marginal environments utilizing traditional and subsistence methods. The contribution of the 16 million peasant units to regional food security is however substantial. Research has shown that peasant systems, which mostly rely on local resources and complex cropping patterns, are reasonably productive despite their small land endowments and low use of external inputs. Moreover analysis of NGO-led agroecological initiatives show that traditional crop and animal systems can be adapted to increase productivity by biologically re-structuring peasant farms which in turn leads to optimization of key agroecosystem processes (nutrient cycling, organic matter accumulation, biological pest regulation, etc.) and efficient use of labour and local resources. Examples of such grassroots projects are herein described to show that agroecological approaches can offer opportunities to substantially increase food production while preserving the natural resource base and empowering rural communities.     

Ethics,ecology and development: Styles of ethics and styles of agriculture

This paper proposes to test the ethical acceptability of four styles of agricultural resource management: (1) contemporary industrial integrated systems agriculture, (2) modern industrial input dependent agriculture, (3) continuous traditional agriculture and (4) non-continuous (or swidden) traditional agriculture. The test of ethical acceptability is whether or not these styles of agricultural resource management embrace or are even compatible with that pattern of practical reasoning and interaction among ethical agents which we have independent theoretic grounds for preferring. The preferred sorts of practical reasoning and interaction are those which we find operating in ethical theories which are strongly committed to letting the discretion of ethical agents construct what is right for them to do. Thus the discussion distinguishes several different strengths of constructivist ethics relating them to the work of John Rawls, Immanuel Kant and Onora O'Neill. Then it argues for the theoretic preferability of one particular strength of constructivist ethic. The paper winds up by arguing that only traditional continuous agriculture embodies the preferred sort of practical reasoning and interaction among ethical agents. Further, I argue that this is the only style of agriculture which can embody such reasoning and patterns of interaction. Thus, as we consider the role of agriculture in our plans of international development, we have one reason to try to favor traditional continuous agriculture. To do otherwise would ignore the ethical superiority of the practical reasoning and patterns of interaction of traditional agriculturalists.     

Indigenous Grass Ecology and Socio-Economic Values in Swaziland

The fast-degrading land resources of Swaziland requires a multi-faceted approach to their management. One resource of utmost importance to all Swazis is grass. Grass research over the years had focused on pasture grass, while other uses have been neglected. The omission is a serious one and could be attributed to the neglect of indigenous grass knowledge and people's socio-economic values of grasses. Grass as a major resource is used for cattle feed, ecological control measures, medicinal plants and crafts. Within the study area, 46 grass species were identified and described by the local people. The neglect of the people's knowledge and utilitarian values of grass is a waste of resources. Thus, for grass research to be relevant to the people and national development objectives, research scientists should rethink their approach; they need to recognize and incorporate the indigenous knowledge about other uses of grasses.     

Designing a new science-policy communication mechanism for the UN Convention to Combat Desertification

The United Nations Convention to Combat Desertification (UNCCD) has lacked an efficient mechanism to access scientific knowledge since entering into force in 1996. In 2011 it decided to convene an Ad Hoc Working Group on Scientific Advice (AGSA) and gave it a unique challenge: to design a new mechanism for science-policy communication based on the best available scientific evidence. This paper outlines the innovative ‘modular mechanism’ which the AGSA proposed to the UNCCD in September 2013, and how it was designed. Framed by the boundary organization model, and an understanding of the emergence of a new multi-scalar and polycentric style of governing, the modular mechanism consists of three modules: a Science-Policy Interface (SPI); an international self-governing and self-organizing Independent Non-Governmental Group of Scientists; and Regional Science and Technology Hubs in each UNCCD region. Now that the UNCCD has established the SPI, it is up to the worldwide scientific community to take the lead in establishing the other two modules. Science-policy communication in other UN environmental conventions could benefit from three generic principles corresponding to the innovations in the three modules—joint management of science-policy interfaces by policy makers and scientists; the production of synthetic assessments of scientific knowledge by autonomous and accountable groups of scientists; and multi-scalar and multi-directional synthesis and reporting of knowledge.