企业融资决策由于新会计准则而产生的影响因素分析

融资是企业筹集资金目前经常会运用的方式,企业融资就是指因为企业需要调整资本结构、生产经营管理、对外投资决策一系列活动希望通过金融机构和金融市场,运用适当的方式及手段获取所需资金的一种理财活动.企业获得资金转移信息的主要渠道是来自于会计领域,那么新企业会计准则制度的实施,必然有一些新的规定将对企业融资决策产生影响,此篇论文就将从这个角度探讨.     

Continuity,social change and Katrina

For some time, disaster researchers have looked for social change and mostly found continuity. This paper argues that shifting the focus from investigating social change to documenting continuity may enhance the understanding and planning of post‐disaster situations especially in industrialised societies like the United States. Drawing from qualitative data from post‐Katrina New Orleans, it proposes using the concept of continuity as an analytical device both to identify the axes of continuity and evaluate the likelihood and possible dimensions of social change. The analysis of long‐term recovery plans, along with field observations and interviews with evacuees, suggest that despite the well‐documented emergence of conflict in post‐Katrina New Orleans, the likelihood of social change appears limited.     

USING REFERENCE SITES AND SIMPLE LINEAR REGRESSION TO ESTIMATE LONG‐TERM WATER LEVELS IN COASTAL PLAIN FORESTS1

ABSTRACT: The ability of regulators, resource managers, and consultants to assess accurately wetland hydrology is crucial when identifying and delineating wetlands. In this study, simple linear regression and long‐term (ten year) New Jersey Pinelands stream gaging and pitch pine lowland water‐level data sets were used to estimate long‐term hydroperiods at lowland test sites with short‐term (two year) records. Separate regression equations were developed for each test site using reference site data and stream gaging data, and two sets of equations for selected test sites were produced using two different short‐term periods of record. Test sites had long‐term records ranging from four to ten years, allowing validation of the regression models. Measured and predicted test site growing season water levels were similar regardless of which short‐term period of record was used. The results based on the stream gaging site data were similar, although the difference between measured and estimated growing season water levels was greater when this approach was used. Excellent agreement was found between measured and estimated frequencies of near‐surface saturation at test sites for each growing season month, and these relationships improved when cumulative, seasonal frequencies were considered. The reference wetland approach used in this study may have its greatest value in regions with both high development pressures and problem wetlands and may provide an effective way of resolving costly wetland delineation disputes.     

CLIMATE CHANGE IMPACTS ON NEW YORK CITY'S WATER SUPPLY SYSTEM1

ABSTRACT: It has been well established that the greenhouse gas loading of the atmosphere has been increasing since the mid 19th century. Consequently, shifts in the earth's radiative balance are expected with accompanying alterations to the earth's climate. With these anticipated, and perhaps already observable, changes in both global and regional climate, managers of regional water resources seek insight to the possible impacts climate change may have on their present and future water supplies. The types and degrees of impacts that climate change may have on New York City's water supply system were assessed in a study of a watershed at Allaben, New York. Hypothetical scenarios of future climate and climate change projections from three General Circulation Models (GCMs) were used in conjunction with the WatBal hydrological model and the Palmer Drought Severity Index (PDSI) to ascertain how runoff and soil moisture from this watershed may change in a warmer climate. For the worst case predictions, the results indicate that within the century of the 2000s, the watershed's air temperature may increase up to about 11°F, while its precipitation and runoff may decrease by about 13 and 30 percent, respectively. If this watershed is typical of the others within the New York City water supply system, the system's managers should consider implementing mitigation and adaptation strategies in preparation for the worst of these possible future conditions.     

新亚欧大陆桥新疆段环境灾害的灰色拓扑预测

基于灰色系统理论中拓扑预测的理论方法 ,对新亚欧大陆桥新疆段环境灾害造成的受损长度进行了分析预测 .在对受损长度时序分布特征分析的基础上 ,给定一组阈值 ξi,并按不同的时间序列分别建立 GM(1.1)模型而得到模型群 .然后应用新亚欧大陆桥新疆段 38年(1959～1997年)的受损长度统计资料 ,对所建模型群进行了检验 ,并用此模型群对未来可能出现一定阈值范围内受损长度的年份进行了预测 .经检验 ,该模型群的原点误差范围为 0.090～6.520 ,精度范围为 72.658～ 97.134.结果表明 ,所建模型群精确度高 ,科学性较强 ,具有比较好的实用性 .     

Sustainable coastal communities in the age of coastal storms: Reconceptualising coastal planning as ‘new’ naval architecture

Hurricanes devastated the Gulf coast of the USA in 2005. Hurricane Katrina, in particular, highlighted the compelling need to build more sustainable and hazard-resilient communities. Much can be learned from recovery efforts to rebuild the Gulf coast. Personal observations and interviews with planners, academics and others involved in recovery efforts inform this analysis, which focuses on New Orleans. A conceptual framework is developed and principles and operational imperatives outlined to guide action for building sustainable, hazard-resilient communities. Such communities will remain elusive unless ‘business as usual’ is confronted by a transformational process of developmental planning. Sustainable, hazard-resilient coastal communities are founded upon robust ‘critical infrastructure’ that is secured by planning and decision-making processes that enable coastal communities to build ‘layers of resilience’ to overcome ‘waves of adversity’. Planners need to take on a redefined role—as ‘new naval architects’—to design and build communities that are ‘sea-worthy’ in this age of coastal storms.

江苏省新农村建设评价指标体系初探——以大丰市南阳镇为例

党的十六届五中全会提出了新农村建设的任务,江苏省也于近期举办了新农村建设专题研讨会。本文通过对现存相关指标体系的回顾分析,结合新农村建设“生产发展、生活宽裕、乡风文明、村容整洁、管理民主”的内涵,对江苏省新农村建设指标体系进行了初步探讨,并采用这一体系对大丰市南阳镇新农村建设实现程度进行了评价。结果表明,虽然江苏省农村发展水平已有明显提高,但仍需要进一步加强农村工作,努力达到新农村建设的目标。     

基于生态系统服务供需的雄安新区生态安全格局构建

生态安全格局构建是保障区域生态安全的关键。沿用“源地识别—阻力面构建—廊道提取”的生态安全格局构建模式,选取粮食供给、产水量、土壤保持、固碳释氧和生境维持5项生态系统服务供给指标,以及人口密度、地均GDP和土地利用程度3项生态系统服务需求指标,综合生态系统服务供需2方面识别重要生态源地,利用夜间灯光强度进行基本阻力面修正,采用最小累积阻力模型进行生态廊道提取,构建出雄安新区生态安全格局。研究表明:新区生态源地总面积约48433 km2,占新区土地总面积的313%,主要分布于新区西北部旱地和东南部水域;新区生态阻力系数空间分布较为破碎,大部分区域阻力值较低,间或分布高阻力值;新区生态廊道总长度18586 km,呈“Y”字型沿建设用地和水系分布,所处地类主要为旱地。基于生态系统服务供需的生态安全格局构建可为新区规划建设提供参考和借鉴。     

国土空间规划新时代旅游规划的定位与转型

我国已经迈入以国土空间规划引领"多规合一"的空间治理新时代,对各专项规划的管控约束性更严、技术性和衔接性要求更高。为此,本文重新审视了旅游规划的性质和地位,并基于产业专项性和空间融合性特征,将旅游规划分为战略规划、协调规划、发展规划和开发规划。以旅游发展规划为示例,提出了六大转型:规划理念从无限思维向边界思维、融合理念和空间思维转变,编制思路从甲方意志向市场导向转变,规划内容从大而全向专而精转变,技术路线从概念逻辑向空间逻辑转变,规划方式从封闭向开放转变,规划技术从缺乏技术到技术融合转变以期推动旅游规划衔接和融入新时代国土空间规划体系,进一步引领中国旅游产业的转型升级和高质量发展。