会计集中核算的实践与思考

会计集中核算是会计管理体制改革的一项举措,从试点单位初步运行情况看,其作用明显,产生了较好的社会效益和经济效益,为防止各种违纪行为筑起了一道坚固的防线。虽然会计集中核算有一定的局限性,但它作为会计管理体制改革的一项有益尝试,应在有条件的部门积极推行     

论民初我国救灾之主要特征

民国初年我国救灾的主要特征有三:一是救灾主体多元化,这可从阶层、国籍、职业、身份等方面看出,总体上又可划分为政府和社会力量两个方面。至于救灾效能,无论是政府还是社会救济力量均存在着或多或少的局限性。二是短效机制占主导,这可从救灾因素之临设性、救灾甚于防灾两点看出。三是社会过渡性彰显,无论是思想,还是机构、制度,都呈现出明显的新旧交错性,即社会过渡性。     

Industrial pollution,spatial stigma and economic decline: the case of Asopos river basin through the lens of local small business owners

This paper explores the notion of environmentally induced spatial stigma through an analysis of data from interviews across public attitudes to pollution within the Asopos river basin in central Greece. The area has a 40 year plus history of legal and illicit industrial waste disposal and public debate on the associated environmental degradation. The study focuses on the perceptions and beliefs of a sector of the community likely to be directly and negatively affected by stigma, that is small business owners in the tourism and hospitality sector. The qualitative analysis explores awareness and viewpoints on environmental degradation and water quality within the local context, implications for the local economy and the individual's own enterprise, views on industrial environmental management as well as corporate responsibility and future prospects for the environmental problems of Asopos. Findings reveal a noticeable variation in views on industrial pollution and ecosystem deterioration among the respondents, but overall a strong environmentally induced stigmatization of the area. They also uncover an information asymmetry and lack of credible commitment by government bodies and industry members in disclosing accurate information, a situation likely to increase speculation and uncertainty within the community. The paper concludes by addressing implications of the findings to policy-making and managerial considerations, along with future research perspectives which aim to increase considerations of sustainability aspects for local development.     

医院低碳经济管理路径探索研究

在建设两型社会的大背景下,我院积极探索低碳经济管理途径,通过实施‘‘四权分离物品管理机制”、全成本核算、打造数字化医院和低碳医疗等手段初步实现了低碳经济管理,并取得了极大的经济效益和社会效益。     

静电除尘在烧结机头烟尘治理中的应用

通过对安钢烧结机一、二期工程中烧结机头电除尘器结构性能和运行效果对比，结合安钢实际运行情况，分析了一期工程中电除尘器的运行存在的问题，重点对电除尘器的结构特点进行阐述，以提供一种适用于烧结机头烟尘治理的电除尘技术。     

平顶山矿区东、西分区特征关键影响因素研究

为研究平顶山矿区东西分区的特征,对比多种因素,分析矿区东西区的瓦斯分布特征、突出分布特征和构造煤分布规律,论述地应力和瓦斯耦合对东部矿区突出的控制作用。结果表明,东区瓦斯含量和突出强度明显高于西区,原因是其受控于东区褶皱区,地应力和瓦斯耦合控制着东区的突出;而锅底山断层的形成及其后期演化使西区突出危险性小于东区。东西地质构造的不同,不但导致构造煤、瓦斯含量分布不同,而且给地应力与瓦斯耦合提供了不同的条件。总之,东部褶皱区是造成东区与西区产生明显分区性差异的关键影响因素。     

Growth accounting in a fishery

Since 1950, the real value of fish catches in Norway has about doubled, while the number of fishermen has declined by about 85 percent. This has made it possible to maintain fishermen's incomes roughly on par with other occupational groups in Norway. It is investigated to what extent this increase in labor productivity is due to accumulation of capital, increasingly abundant fish stocks, or technological progress. Since the capital stock in recent years is not much greater in real terms than in the early 1960s, it is tempting to ascribe most of the increase in labor productivity to technical progress. This, however, would leave out the role of fish stocks; if stocks have increased over this period, this would explain some of what otherwise appears as a technical progress. Using data on labor, capital, fish catches, and fish stock abundance 1961–2004 the development of total factor productivity is examined. Ignoring changes in fish stocks, total factor productivity is estimated to have increased by 0.8 percent per year. Accounting for changes in fish stocks raises this to 1.7–4.3 percent per year, depending on the importance assigned to stocks as factors of production.     

共和盆地沙质荒漠化过程植被群落特征变化

青海共和盆地是我国西部荒漠化比较严重地区之一。荒漠化不仅表现为植被结构和功能的退化,也伴随着土壤性质的退化。作者对共和盆地典型荒漠化区域设置样带进行植被、土壤调查,利用TWINSPAN对研究区植被进行数量分类,在此基础上确定荒漠化发展阶段类型及所包含的植被群落类型,分析了不同荒漠化发展阶段的植被群落组成、盖度、生物量及土壤质地、有机质和全氮含量。结果表明：研究区荒漠化梯度划分为未退化草地、轻度退化草地、轻度沙化草地、中度退化草地、中度沙化草地。随着荒漠化的发展,群落组成从简单趋于复杂再到简单;群落盖度逐渐减小,其中未退化草地样方的平均盖度达到48．40％4±3．25％,而中度沙化草地的平均盖度仅为15．34％±2．78％;轻度干扰下样方群落生物量先增加,随着干扰加剧,生物量逐渐减小,轻度退化草地地上、地下及总生物量均最高,中度沙化草地的均最低;土壤0-20cm,20-40cm层有机质和全氮含量逐渐减小,粒度组成也发生明显变化。沙化对土壤有机质、全氮含量及粒度组成的影响显著。     

会计电算化对内部审计的影响

随着网络环境下会计电算化管理系统的应用,传统的审计模式、工作方法已不能满足新形式下内部审计的需要。本文在论述电算化会计系统的发展历程的基础上,阐述了会计电算化对内部审计所带来的制约和影响,提出了会计电算化环境下,内部审计工作的工作重点。     

会计电算化对内部审计的影响

随着网络环境下会计电算化管理系统的应用，传统的审计模式、工作方法已不能满足新形式下内部审计的需要。本文在论述电算化会计系统的发展历程的基础上，阐述了会计电算化对内部审计所带来的制约和影响，提出了会计电算化环境下，内部审计工作的工作重点。