高校会计制度与公共财政体制改革衔接性研究

2009年,财政部拟定了新《高等学校会计制励（征求意见稿）,要求核算能提供预算管理需要的预算收支信息,增加了与公共财政改革相关的会计核算内容,但高校会计制度（征求意见稿）与公共财政体制依然存在着衔接不当问题。从公共财政体制改革对高校会计的影响出发,解读了高校会计制度（征求意见稿）与财政改革的衔接性,分析了高校会计实务中存在的与公共财政改革不协调的问题,并提出了相应的解决措施。     

可持续发展研究的3个关键课题与中国转型发展

从数量扩张的增长模式转向质量提升的发展模式,是中国未来30年转型发展的核心问题.本文介绍了20世纪90年代以来可持续发展在3个关键课题上的研究进展.在经济增长与社会富祉的关系上,指出经济增长对于社会富祉的贡献存在着门槛,跨过这个门槛经济增长对福利贡献的边际效用开始递减;在经济增长与资源环境的关系上,指出经济增长没有导致资源环境消耗的倒U型曲线,在自然资本存在限制的情况下无限的经济增长是不可能的;在政府支出与民生发展的关系上,指出公共支出增大并不必然导致社会福利的提高,而公共支出的结构与方式对民生发展却是极其重要的.在对每个问题分析事实依据、原因解释、政策意义的基础上,针对中国转型发展提出了一些具有长期意义的理论思考与政策思考.     

Green procurement in the Asian public sector and the Hong Kong private sector

Since the 1980s, green purchasing/green procurement has increasingly been recognised as an effective means of addressing and reducing negative environmental impacts related to product production and consumption around the world. This paper reviews the procurement practices and policies of five Asian countries and Hong Kong, in the context of an international overview of green purchasing and practices. The extent of government involvement in green procurement is found to directly determine its overall effectiveness, and up-to-date information resources clearly enhance delivery and performance. A case study in Hong Kong demonstrates how public leadership on green procurement has advanced green procurement in the private sector.     

The impact of visual information on perceptions of water resource problems and management alternatives

To assess changes in human understanding and decision making, the paper examines (1) the influence of visual information on perceptions about groundwater management in Phoenix, Arizona and (2) the correlates and dimensions underlying people's views about water scarcity and mitigation strategies. While perceptions entrenched in ideologies are difficult to change, different types of information (three-dimensional versus two-dimensional) have distinct impacts on the perceived magnitude of problems compared to judgements about their causes and solutions. Overall, visual information may be especially useful for developing a shared understanding of problems and a collective vision for management alternatives. Additional implications of this study for fostering environmental awareness, policy support, and collaborative decision making are also discussed.     

政府支持垃圾焚烧发电的公共利益分析

阐述了垃圾焚烧发电的公共利益性质,政府支持垃圾焚烧发电是增进公共利益的必然要求,政府应构建支持垃圾焚烧发电常态机制,整合与垃圾焚烧发电相关各方力量,制定科学合理的正负激励政策,以期相关各方为垃圾焚烧发电的贡献最大化,有效增进公共利益。     

公众参与综合支持指数在环境影响评价中的应用

公众参与是环境影响评价工作中的内容之一。公众参与提出的建议和意见可作为环境规划管理决策的重要依据,应积极落实公众参与在环境规划管理决策的权力。采用公众参与综合支持指数研究公众对开发建设项目的支持程度,将公众参与分为强烈支持、比较支持、一般支持和反对4个等级。实例应用表明,公众参与综合支持指数计算结果与环境管理决策基本一致,公众参与综合支持指数可作为一种定量方法,为环境影响评价、环境规划管理提供决策支持。     

减灾民用产品开发的可行性研究——以地震安全图动态查询公共系统为例

以地震安全图实时制作与动态查询公共系统开发的必要性与可行性为例,阐述了社会对“自然灾害与安全信息民用产品”的需求,以及它对提高减灾实效、推动灾害与信息科学发展水平的作用。同时介绍了海口市地震安全图实时制作与动态查询公共系统的功能、制作方法和社会用户群体的分析。     

Managing Drought Through Water Markets: Farmer Preferences in the Rio Grande Basin1

Abstract: Managing drought in agriculture has taken on growing importance as population growth and environmental concerns place increasing pressures on agricultural water use. One alternative for agricultural water resource management in areas of recurrent drought is allocation through market mechanisms. While past research has aimed to explain why farmers are reluctant to participate in already established water markets, this research seeks to identify the appropriate market mechanism given farmers’ preexisting attitudes toward water markets. Statistical analysis of survey data from 166 farmer interviews in the Rio Grande Basin indicate that farmers are significantly more likely to participate in short‐term water mechanisms, such as spot water markets and water banks than in permanent transfer mechanisms, particularly those that fully separate water rights from land. In sharp contrast to expectations, the choice of market mechanism did not differ significantly between farmers based on their a priori intention to buy, sell or both buy and sell in these markets. Choice of market mechanism also did not differ among farmer types although small, lifestyle or hobby farmers clearly preferred spot water markets to other types of short‐term mechanisms. Evaluating these attitudes a priori may help to design more suitable water market mechanisms for the basin.     

公共聚集场所防火设计中的火灾场景设计研究

在对公共聚集场所性能化防火设计的基础上,介绍火灾场景设计的内容和方法,通过对火灾荷载和火灾热释放速率的计算,得到火灾发展的变化情况和热释放速率曲线,进而构建适合公共聚集场所等大空间建筑的火灾设定模型。并应用该计算方法和模型对某超市进行火灾场景设定来确定该火灾场景的最大热释放速率,并对其火灾蔓延可能性进行讨论,为火灾危害性评估以及火灾探测和扑救系统的有效性评估提供依据。     

Perceived landscape impacts of mobile telecommunications development in the Peak District National Park,England

This study explored the public perceptions of mobile telecommunications development – new landscape elements installed to deliver new technology – in a protected area. It examined: (1) the perceived landscape impacts of such development; (2) the importance attached to the socio-economic value of mobile telecommunications; and (3) the factors underlying the perceived landscape impacts of mobile telecommunications development. A postal questionnaire survey was conducted in the Peak District National Park, England with 420 respondents drawn from National Park residents and visitors, urban dwellers and members of environmental organisations. The study suggests that: (1) there was a prevailing antipathy towards the landscape impacts of mobile telecommunications development in the National Park; (2) apart from emergency uses, the other socio-economic benefits of mobile telecommunications technology were thought to be relatively unimportant in the National Park; and (3) rather than socio-demographic characteristics, it was respondents' understandings of protected areas' needs for the technology and potential health risks that had significant effects on the perceived landscape impacts. Overall, this study suggests that the significance of National Park landscapes is respected by the public, even when setalongside the convenience of modern technology, which has substantial implications for landscape planning and management in protected areas.