浅谈我国企业成本会计的发展趋势和对策

随着现代企业制度的建立和健全,目前企业成本会计正经历着前所未有的变化.市场竞争,归根到底是产品的成本与质量之间的竞争.就成本会计正经历着前所未有的变化,分析当前新制造环境对成本会计的冲击、管理理论与方法的创新对成本会计的影响;并就成本会计如何顺应国际国内市场环境及企业生产环境的变化提出了相应的对策.参4.     

城市生态环境与可持续发展评价指标体系研究

本文从探讨城市生态环境与可持续发展的战略关系入手,在进行调查研究的基础上,提出了城市生态环境与可持续发展评价指标体系,旨在为城市的全面、协调、可持续发展提供一点科学管理依据。     

层次分析法在规划环评中的应用--以太仓市沿江地区规划为例

综合分析了层次分析法(AHP法)的特点及应用于规划环评的优势,并以太仓市沿江地区规划为例,综合考虑社会、经济和环境资源的因素,建立了评价体系,对太仓市沿江地区规划的4个替代方案进行了比选,最后对拟定规划方案给出了修正建议。     

Inclusive development,oil extraction and climate change: a multilevel analysis of Kenya

There has been considerable research on North–South issues on climate change; however, little work has been done on how the recent discovery of oil in some developing countries could affect North–South relations, the prospects for development for the South, climate change and local socio-environmental issues. Using the theory of inclusive development, the concept of the Right to Development, and their relation to stranded assets, this paper addresses the question: what does inclusive development imply at the national and global level in dealing with oil extraction in the context of climate change? Based on a literature review and a layered case study of Kenya, this paper concludes that (a) Kenyans argue that Kenya has a right to extract and use oil resources and that rich countries should reduce their extraction and use; (b) such a claim could be integrated in an appropriate emissions trading scheme; and that (c) Kenya should also account for the national and local socioecological aspects to reduce potential local conflict, yet the conditions favoring inclusive development are not yet established. However, such an argument may also lead to perverse results. If addressing climate change requires phasing out fossil fuels, this argument may lead to stranded assets in both developed and developing countries, and may ironically leave developing countries poorer off as stranded assets are possibly more expensive than having stranded resources.     

Monitoring and targeting the sanitation poor: A multidimensional approach

Water, sanitation and hygiene (WaSH) are at the core of sustainable development. As we embark on a new round of global goals, namely the Sustainable Development Goals, a top priority is to address a coherent framework for monitoring these services. In the coming years, the sector will witness the development of a variety of multidimensional monitoring measures, albeit from different perspectives. This paper reviews the relevant literature and discusses the adequacy and applicability of one approach that is increasingly adopted for multidimensional poverty measurement at the household level, the Alkire‐Foster methodology. Drawing on this method, we identify and combine a set of direct household‐related water and sanitation deprivations that batter a person at the same time. This new multidimensional measure is useful for gaining a better understanding of the context in which WaSH services are delivered. It captures both the incidence and intensity of WaSH poverty, and provides a new tool to support monitoring and reporting. For illustrative purposes, one small town in Mozambique is selected as the initial case study.     

Has the Clean Development Mechanism assisted sustainable development?

One of the dual objectives of the Clean Development Mechanism (CDM) of the Kyoto Protocol is to assist host countries in achieving sustainable development. With various CDM indicators for 58 CDM host countries over the period 2005‐2010, this paper empirically assesses whether CDM project development fulfils its sustainable development objective. Using a unique dynamic panel data method based on the long‐differenced model, this research provides convincing evidence that CDM projects contribute to sustainable development in host countries. It sheds light on the role of the CDM in the process of global sustainability with clear policy implications for developing countries and those embracing market instruments.     

沈阳市环保产业市场发展需求与发展策略研究

总结沈阳市环保产业发展的历程和特点,结合环保产业发展的市场需求状况,提出了沈阳市环保产业市场发展途径及策略,以期为环保产业规划编制、政策制定及环保企业发展提供参考。     

糟制湘菜开发现状与市场前景

阐述了湘菜与糟制品的起源、发生、发展与特色,分析了国内外研究现状与发展趋势,通过借鉴传统糟制品生产工艺,将湘菜所特有的风味融入传统糟制品中,开发出适合大众口味的糟制湘菜,经济效益高,市场前景好.     

Maintaining land use agreements in Papua New Guinea Mining: ‘Business as usual’?

Most large scale resource extraction projects in Papua New Guinea (PNG) require companies to negotiate with customary landowners for access to development sites. In the discussion of process and challenges of development and operation of projects, particularly mines, the paper, basing as a case study of land use arrangements in PNG mining, has several objectives to address. First, it discusses land use arrangements in the mining industry and how they have evolved over the last few decades. Today, most of these arrangements involve pluralistic framework agreements which have been shaped by land tenure debates, civil uprisings, government initiatives and increasingly politically savvy customary landowners. This pluralistic process encourages key stakeholder involvement, particularly customary landowner participation which has been an innovative piece of sustainable mineral policy development in PNG. Second, the paper argues that ‘it is not business as usual’ for mining companies as it would generally be the case in developed and many developing countries because they are increasingly forced to be proactive in addressing landowner and community interests while managing mining projects. A brief overview of land use debates in PNG is summarised at the outset to provide background to mining and development in the country. Third, the significance of the corporate social responsibility (CSR) paradigm and its impact on business, particularly the mining industry is acknowledged intermittently in the discussion to shed light on how it is influencing development of local communities. Finally, the paper argues that the post-Bougainville period has led to a change of the old enclave model of mining development to a broad based community driven form of development around mining. However, it is difficult to predict as to how this model of mining led development in rural PNG will span out in the long run. In the meantime, genuine landowner partnerships with developers and government in the management and operation of mining projects in the country are proving to be a positive outcome for everyone despite some major challenges.     

中国静脉产业园区发展模式与案例研究

本研究对静脉产业园区概念进行解析,梳理了我国静脉产业园的建设概况.从园区建设内容与流程、园区建设布局形式、园区投资建设主体、园区运营管理模式等4大要素研究了静脉产业因区的发展模式.最后以苏州和呼和浩特两地的静脉产业园区建设为例,介绍了综合类静脉产业园区的发展典范.