玉米生产环境成本及全要素生产率的时空研究

论文在把玉米生产省（区）按生产能力划分为三类产区的基础上,纳入环境成本,系统分析了2004—2014年各地区玉米生产的环境成本全要素生产率及其分解的变化,并明确了三类产区在未来玉米产量保障中的地位和作用。研究结果表明：1）玉米生产环境成本全要素生产率呈现下降趋势,生产方式整体仍属于粗放型,同时玉米生产正转向劳动节约型和环境可持续型;2）第一主产区具有产量和环境可持续性优势,未来仍将是我国玉米供给主要产区,第二主产区和其他产区在要素管理和技术水平以及环境可持续性方面仍有待提高,能够为未来玉米需求提供更高保障。     

2001—2013年我国稀土资源开发生态环境成本评估

科学评估稀土资源开发的生态环境成本是我国稀土资源可持续开发战略制定和稀土市场定价机制改革的客观要求。论文利用遥感影像解译数据、污染源普查数据、污染源动态更新数据、稀土统计数据等多种数据源,考虑“北轻南重”的稀土资源特性,构建了我国稀土资源采选和冶炼的生态破坏损失和环境污染损失核算框架,定量评估了2001—2013年我国北方包头白云鄂博氟碳铈-独居石混合型稀土矿、四川和山东微山氟碳铈矿、南方七省区离子吸附型稀土矿等三大稀土生产基地稀土资源开发的生态环境成本。结果表明：1）2001—2013年我国稀土资源开发的生态环境成本为761.7亿元,其中,采选导致的生态破坏损失为721.8亿元,冶炼导致的环境治理成本为39.9亿元;2）我国三大类稀土矿中,北方包头白云鄂博氟碳铈-独居石混合型稀土矿稀土开发的生态环境损失以环境污染损失为主,环境污染治理成本为25.5亿元,占包头矿生态环境总成本的74.3%,四川和山东微山氟碳铈矿和南方七省区离子吸附型稀土矿以生态破坏损失为主,分别为54.3亿元和658.6亿元,占各自生态环境总成本的89.5%和98.8%;3）南方七省区离子吸附型稀土矿采选单位稀土氧化物生态环境成本大,是四川和山东微山氟碳铈矿的9.6倍,包头白云鄂博氟碳铈-独居石混合型稀土矿的41.4倍;4）我国稀土开发生态环境成本占其价格的45％以上,在现有的市场价格下,扣除生态环境成本,我国稀土产业利润为负。     

高职院校基建项目工程造价管理问题初探

工程造价管理,是高职院校基建项目管理的核心.在总结高职院校基建项目工程造价管理的基础上,通过分析项目前期决策阶段、项目设计阶段、项目招投标过程、工程材料价格信息管理及全过程跟踪审计中存在的问题,提出了做好前期决策工作、强化项目设计管理、创新项目承发包措施、强化工程材料的认质定价管理、强化基建项目全过程跟踪审计等加强基建项目工程造价管理的建议.     

Estimating the marginal cost of nature conservation: evidence from Israel

Contrary to many studies regarding the efficient use of resources that measure the marginal cost of nature conservation by looking at a specific objective and asks about efficient way to achieve it, this article tries to estimate the (marginal) cost of nature conservation in a more flexible way. Instead of looking at a specific objective and then not being able to compare different objectives, we take an approach that is based on experts’ valuation of increased satisfaction from nature conservation. We trace the marginal cost of conservation from their answers and use official cost statistics. Officials in the Israeli Nature and Parks Authority (NPA) were surveyed to determine the activities required to increase the level of nature conservation in two districts of the NPA as well as nationwide. We determined the costs of these proposed activities, and subsequently were able to calculate the total cost and marginal cost of conservation efforts. When operating on a limited budget, conservation authorities can use these schedules as an additional tool to help determine the efficiency of different proposed activities both on a regional scale and nationwide, and to ensure the sustainability of the resulting conservation. In addition, our results demonstrate the existence of economies of scale in nature conservation, and the benefit of both bottom-up and top-down decision processes in nature conservation.     

60kA自焙电解槽清洁生产工艺改造及排污能耗对比

提出了利用现有的 6 0kA自焙电解槽改建成 75kA预焙电解槽清洁生产工艺方案 ,并将改建前后产品产量、排污、能耗进行对比。结果表明 ,改建方案可操作性强 ,原铝产量提高 2 9.4 % ,主要污染物削减 78.6 % ,厂界环境空气氟化物浓度由改建前的 36 .4 μg/m3 降至 2 .8μg/m3 ,年节电 18 7GW·h。     

Assessing the cost‐effectiveness of interventions within a humanitarian organisation

Cost‐effectiveness analysis is increasingly relevant in humanitarian action. The cost of response has increased exponentially in the past decade, alongside concurrent donor budget restrictions. However, there remains limited comprehension and application of these methods in this field. This paper documents methods developed for use within Action Against Hunger, an international humanitarian organisation, in response to a lack of understanding of this topic within the humanitarian community and limited evidence of the cost‐effectiveness of humanitarian action. These methods encompass costs to both implementing institutions and participating communities. Activity‐based cost analyses are conducted to assess resources per programme activity. Cost‐effectiveness is evaluated using successful programme outcomes, and uncertainty is appraised via sensitivity analysis. This paper aims to advance knowledge, stimulate discussion, and promote the adoption of cost‐effectiveness methods for building the evidence base for humanitarian action, including consideration of community costs, to enable analytical outputs that are useful for managers and policymakers alike.     

论新经济环境下成本会计的职能

新经济环境下成本会计职能的发挥是每个组织中的管理者所关注的重要课题，本文通过新经济环境对成本会计的挑战及管理理论与方法创新对成本会计影响的分析，提出新经济环境中发挥成本会计职能应采取的对策．     

A TEST OF ALTERNATIVES FOR MEETING PUBLIC POTABLE WATER REQUIREMENTS1

ABSTRACT The relative economic costs of meeting projected public potable water demands through increasing the supply, controlling the demand, and increasing the capacity for interagency water transfers are explored. These alternatives and combinations are evaluated with the aid of a linear programming model in northeastern New Jersey, a major metropolitan region of over 4.5 million people, for the years 1975 to 2000. After more than 30 model tests it was found that a combination of increased interagency transfers and added water supplies was the least expensive solution.     

Estimating the opportunity costs of biodiversity protection in the Brigalow Belt, New South Wales

The New South Wales Government recently introduced the Native Vegetation Conservation Act to protect the native grassland and woodland of the state. The Act protects biodiversity by preventing farmers from clearing such vegetation on their properties but, as a consequence, reduces farm incomes and land values. An economic model of the relationship between land value and percentage of farm in native vegetation is integrated with an ecological model of the relationship between species lost and percentage of the farms in native vegetation. The integrated framework is applied to estimate the opportunity costs of the Act for one important agricultural area of the state, the northern part of the Brigalow Belt South Bio-Region. If all the vegetation were protected, the reduction in land value would be at least 14.3%, which is an opportunity cost of at least 148.5 dollars m for the area. Both the benefits and costs of biodiversity protection must be accounted for, so risk simulations are then combined with benefit-cost analysis to compare the benefits of biodiversity protection to these costs.     

试论高校人才成本的核算(摘要)

如何建立与社会主义市场经济相适应的高等教育成本核算模式,是一个亟需研究的全新课题.本文紧紧围绕"高校人才成本核算"一这主题,集中论述了什么是人才成本、为什么要进行人才成本的核算、怎样进行人才成本核算等几个必须研究解决的问题,以期能找出一条全面核算高校人才成本的可行之路.