我院电子阅览室利用情况分析

分别按专业、系部、年级、性别等方面统计了学生的开户情况，在不同的时间段调查了学生上机的目的，然后对学生在电子阅览室的开户情况和上机行为进行了深入分析，在此基础上，对我院电子阅览室的管理提出了几点建议。     

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。     

我国证券市场体制性缺陷与投资风险分析

与国民经济长期高增长相背离,证券市场出现了深幅下跌,投资者承受了巨大的投资风险,究其原因,体制性缺陷是重要因素之一。笔者认为,我国证券市场的体制性缺陷主要表现在市场经济环境不够完备、法律法规体系不十分健全、监管体制不力、证券市场的功能定位扭曲、股权分置问题久拖难决等方面。目前该体制性缺陷是导致我国证券市场长期下跌的重要原因,也给证券投资者带来了巨大的投资风险。只有加快改革、完善法律和监管体制,我国证券市场才能具有投资价值并健康发展。     

云天化3#循环流化床锅炉项目技术经济分析

云天化股份公司在2004年建造了3#循环流化床锅炉，以煤代气。它可以缓解公司原料天然气的紧张状况，并能带来很大的经济效益。从技术经济的角度对该项目的技术先进性、可靠性及内部收益率、投资回收期、净现值等技术指标进行了分析。     

我国油气企业环境会计核算及信息披露的探讨

在国民经济中占有主导地位的油气企业同时也是造成环境污染的主体之一。因此,建立油气企业环境会计制度有极其重要的现实意义。文章针对我国油气企业环境会计制度应用现状,运用环境会计基本理论,对企业环境会计核算方法及信息传播模式进行了探讨,以期为油气企业环境会计制度的实施提供一些理论依据和具体方法,推动油气企业环境会计制度的发展。     

论我国绿色会计理论体系的构建

运用系统论的思想和方法,对我国绿色会计理论体系的基本框架进行了构建,提出绿色会计理论体系作为系统是由若干个要素或子系统组成的有机整体.这些子系统之间既具有一定的联系,又都有其特定的功能作用,都要受到一定的社会、经济和生态资源等外部环境因素的影响.绿色会计理论体系的组成要素包括绿色会计的理论基础、职能、目标、对象、假设、原则、确认、计量和报表等内容.在此理论的基础上,提出了一些具体实施的可行性建议.     

ARE RURAL RESIDENTS WILLING TO PAY ENOUGH TO IMPROVE DRINKING WATER QUALITY?1

ABSTRACT: The concentrations of iron and sulfate in community water supplies are a concern for a number of areas in southwestern Minnesota. This study used the contingent valuation method to determine how much consumers would be willing to pay to improve their drinking water quality. On average, individuals were willing to pay US$5.25 per month (in 1995 U.S. dollars) to reduce the level of iron and US$4.33 per month to reduce the level of sulfate in their water to the USEPA's secondary standards for drinking water quality. Respondents with negative perceptions of their drinking water quality were willing to pay more to improve water quality. The aggregate annual willingness to pay (WTP) for all consumers in community water systems in southwestern Minnesota that were out of compliance with water quality standards were estimated to be US$2.4 million and US$2.0 million (in 1995 dollars) for reducing the levels of iron and sulfate, respectively. Yet the total WTP of consumers who use small community water systems may not be enough to pay the full cost of providing improved water in those systems. Economies of scale in water treatment and difficulties in financing improvements mean that technical innovation, government assistance, or institutional changes may be needed to improve water quality in these areas.     

Cost‐effectiveness of conservation payment schemes for species with different range sizes

Payments to compensate landowners for carrying out costly land‐use measures that benefit endangered biodiversity have become an important policy instrument. When designing such payments, it is important to take into account that spatially connected habitats are more valuable for many species than isolated ones. One way to incentivize provision of connected habitats is to offer landowners an agglomeration bonus, that is, a bonus on top of payments they are receiving to conserve land if the land is spatially connected. Researchers have compared the cost‐effectiveness of the agglomeration bonus with 2 alternatives: an all‐or‐nothing, agglomeration payment, where landowners receive a payment only if the conserved land parcels have a certain level of spatial connectivity, and a spatially homogeneous payment, where landowners receive a payment for conserved land parcels irrespective of their location. Their results show the agglomeration bonus is rarely the most cost‐effective option, and when it is, it is only slightly better than one of the alternatives. This suggests that the agglomeration bonus should not be given priority as a policy design option. However, this finding is based on consideration of only 1 species. We examined whether the same applied to 2 species, one for which the homogeneous payment is best and the other for which the agglomeration payment is most cost‐effective. We modified a published conceptual model so that we were able to assess the cost‐effectiveness of payment schemes for 2 species and applied it to a grassland bird and a grassland butterfly in Germany that require the same habitat but have different spatial‐connectivity needs. When conserving both species, the agglomeration bonus was more cost‐effective than the agglomeration and the homogeneous payment; thus, we showed that as a policy the agglomeration bonus is a useful conservation‐payment option.     

Integration of ecological–biological thresholds in conservation decision making

In the Anthropocene, coupled human and natural systems dominate and only a few natural systems remain relatively unaffected by human influence. On the one hand, conservation criteria based on areas of minimal human impact are not relevant to much of the biosphere. On the other hand, conservation criteria based on economic factors are problematic with respect to their ability to arrive at operational indicators of well‐being that can be applied in practice over multiple generations. Coupled human and natural systems are subject to economic development which, under current management structures, tends to affect natural systems and cross planetary boundaries. Hence, designing and applying conservation criteria applicable in real‐world systems where human and natural systems need to interact and sustainably coexist is essential. By recognizing the criticality of satisfying basic needs as well as the great uncertainty over the needs and preferences of future generations, we sought to incorporate conservation criteria based on minimal human impact into economic evaluation. These criteria require the conservation of environmental conditions such that the opportunity for intergenerational welfare optimization is maintained. Toward this end, we propose the integration of ecological–biological thresholds into decision making and use as an example the planetary‐boundaries approach. Both conservation scientists and economists must be involved in defining operational ecological–biological thresholds that can be incorporated into economic thinking and reflect the objectives of conservation, sustainability, and intergenerational welfare optimization.     

Defining the Impact of Non‐Native Species

Non‐native species cause changes in the ecosystems to which they are introduced. These changes, or some of them, are usually termed impacts; they can be manifold and potentially damaging to ecosystems and biodiversity. However, the impacts of most non‐native species are poorly understood, and a synthesis of available information is being hindered because authors often do not clearly define impact. We argue that explicitly defining the impact of non‐native species will promote progress toward a better understanding of the implications of changes to biodiversity and ecosystems caused by non‐native species; help disentangle which aspects of scientific debates about non‐native species are due to disparate definitions and which represent true scientific discord; and improve communication between scientists from different research disciplines and between scientists, managers, and policy makers. For these reasons and based on examples from the literature, we devised seven key questions that fall into 4 categories: directionality, classification and measurement, ecological or socio‐economic changes, and scale. These questions should help in formulating clear and practical definitions of impact to suit specific scientific, stakeholder, or legislative contexts. Definiendo el Impacto de las Especies No‐Nativas