高校内部审计存在的问题与对策的初步探讨

目前高校内部经济活动发生了很大变化,内部的经济管理也变得更加复杂。如何有效的保证教育资金合理运用,保证内部经济活动健康、有序的开展,教育审计有着举足轻重的作用。本文分析了高校内部审计存在的问题,初步探讨解决的对策。     

矿业权市场的交易机制及运作模型

运用经济学和系统论的观点对矿业权市场的信息形成与传递、交易客体的价格形成的有关过程与机制进行了探讨,提出了矿业权市场的信息传递模式和探矿权、采矿权的价值构成模式,并对矿业权市场的运作模式进行了研究.     

信息时代的网络会计

随着因特网的普及和应用,网络会计应运而生。本文从网络会计的概念、特点、理论、目标、要求、问题和发展等方面,论述了网络会计将会得到更广泛的发展和应用,它将成为当代会计学中最有潜力的新领域。     

NITROGEN AND ORGANIC MATTER LOSSES IN NO‐TILL CORN CROPPING SYSTEMS1

ABSTRACT: Intensive cropping systems based on mechanical movement of soil have induced land degradation in most agricultural areas due to soil erosion and soil fertility losses. Thus, farmers have been increasing fertilization rates to maintain an economically competitive crop yield. This practice has resulted in water quality degradation and lake eutrophication in many agricultural watersheds. Research was conducted in the Patzcuaro watershed in central Mexico to develop appropriate technology that prevents nonpoint source pollution from fertilizers. Organic matter (OM) and nitrogen (N) losses in runoff and nitrate (NO₃‐N) percolation in Andisols with corn under conventional till (CT) and no‐till (NT) treatments using variable percentages of crop residue as soil cover were investigated for steep‐slope agriculture. USLE type runoff plots were used to collect water runoff, while suction tubes with porous caps at 30, 60, and 90 cm depth were used to sample soil water solutes for NO₃‐N analyses. Results indicated a significant reduction of N and OM losses in runoff as residue cover increased in the NT treatments. Inorganic N in runoff was 25 kg/ha for NT without residue cover (NT‐0) and 6 kg/ha for the NT with 100 percent residue cover (NT‐100). Organic matter losses in runoff were 157 and 24 kg/ha for the NT‐0 and NT‐100 treatments, respectively. Nitrate‐N percolation was evident in CT and NT with 100 percent residue cover (NT‐100). However, NT‐100 had higher NO₃‐N concentration at the root zone, suggesting the possibility of reducing fertilization rates with the use of NT treatments.     

MODELING THE IMPACTS OF WATER LEVEL CHANGES ON A GREAT LAKES COMMUNITY1

ABSTRACT: Recent research that couples climate change scenarios based on general circulation models (GCM) with Great Lakes hydrologic models has indicated that average water levels are projected to decline in the future. This paper outlines a methodology to assess the potential impact of declining water levels on Great Lakes waterfront communities, using the Lake Huron shoreline at Goderich, Ontario, as an example. The methodology utilizes a geographic information system (GIS) to combine topographic and bathymetric datasets. A digital elevation surface is used to model projected shoreline change for 2050 using water level scenarios. An arbitrary scenario, based on a 1 m decline from February 2001 lake levels, is also modeled. By creating a series of shoreline scenarios, a range of impact and cost scenarios are generated for the Goderich Harbor and adjacent marinas. Additional harbor and marina dredging could cost as much as CDN $7.6 million. Lake freighters may experience a 30 percent loss in vessel capacity. The methodology is used to provide initial estimates of the potential impacts of climate change that can be readily updated as more robust climate change scenarios become available and is adaptable for use in other Great Lakes coastal communities.     

利用信息扩散模式对安徽及华东地区地震的风险分析

本文利用信息扩散模式,分别从年地震频次和年最大震级两个方面对安徽及华东地区的地震风险进行评估.结果显示:安徽地区ML≥3.0地震,年频次4次以上,约两年一遇;年发生ML≥3.9地震,则3年可能遇一次.而华东地区ML≥4.0地震,年频次4次以上,大约3年一遇;年发生ML≥4.9的地震,则可能2年遇一次.     

自然灾害风险区划图的一个潜在发展方向

由于自然灾害系统的复杂性及数据资料的不完备性,人们不可能精确估计任何自然灾害发生的概率,"概率值估不准"是现有超越概率风险区划图的致命弱点.简要回顾了针对这一问题已进行的提高估计精度和进行模糊风险计算的有关研究,并将模糊风险研究引入风险区划图的编制,给出了自然灾害软风险区划图的定义和一个初步的样式.讨论了这种风险图在体现风险值估不准方面,以及在为用户提供更多风险信息,为决策者提供调整余地等方面的优点.研究结果表明,软风险区划图是自然灾害风险区划图的一个潜在发展方向.为推进这一研究领域的发展,对今后的工作提出了一些建议.     

信息不对称下的金融风险机理研究

利用信息不对称理论对市场交易中的道德风险和逆向选择进行了解释。对国家同商业银行及中介机构的信息不对称,商业银行同工商企业的信息不对称,国家金融机构信息获取方面存在的困难的原因进行了分析。研究了由于信息不对称利率、汇率、管理及决策在金融行业的风险,以及操作过程中,贷款对象选择,对中小企业贷款的风险。只要充分重视金融风险,采取得当的防范对策,风险是可以防范的。     

数字消防--消防信息化的开放模式

针对当前消防信息化建设中存在的开放性不足的问题,提出了一种开放的建设模式--数字消防.在探讨数字消防的性质和特点的基础上,对我国数字消防的功能需求进行了系统分析,并对实践中出现的"由总队主导的数字消防模式"和"由民防主导的数字消防模式"进行了探讨分析.最后,针对需要进一步解决的问题提出了相应的建议.     

基于信息熵理论的泥石流沟谷危险度评价

泥石流沟谷是一个复杂的地貌系统,有其发生、发展和衰退的过程.文章从系统科学和地貌学的角度出发,运用了能综合表述地貌演化特征的因子-地貌系统信息熵对泥石流沟谷进行危险度评价,研究以昆明市东川城区后山深沟、石羊沟和尼姑拉沟为试点,对各泥石流沟的信息熵进行了计算.结果表明,深沟和石羊沟的地貌信息熵值分别为0.124和0.174,泥石流沟谷正由发育的中年末期向老年期演化;尼古拉沟的信息熵值为0.246,正处于沟谷发育的旺盛时期,计算结果与当地实际情况有较好的一致性.