现代成本管理理念及其创新

低成本战略是现代企业取得其产品竞争优势的基本策略之一,在全新的企业制造环境下,成本管理理念发生了深刻的变化,包括从单纯的制造成本向经济寿命周期成本转变,成本动因理念与成本动因的多样化,成本避免成为成本控制的主流方式,时间因素对成本的调和作用日益突出,成本管理全面化,成本效能分析等,对现代企业成本管理的内涵与外延运用均产生较大的冲击.在成本管理创新方面,要体现成本管理理念和导向创新,坚持成本领先策略,建立基于价值链管理的成本控制制度.在实践中,对任何成本管理的应用都要重视实质,重视培养工程成本师,善于总结具有中国特色的经验,重视期间费用的管理.参4.     

污染物联合削减费用函数的建立及实证分析

以计量经济模型为手段,利用全国上千家重点污染源数据,从微观角度对工业企业的污染行为进行了经济分析,建立了企业污染物联合削减费用函数,并对水和大气污染物削减费用函数进行了回归.以2004年为例,说明了主要污染行业在不同的有效收费强度下的污染物排放强度,并在此基础上分别提出了不同行业不同污染物削减的边际费用,对排污收费政策进行了初步经济评估.结果表明:利用污染物联合削减费用函数对目前我国工业企业的污染物削减费用、边际削减费用和污染物排放浓度与有效收费强度之间进行定量分析是可行的;不同行业企业的水和大气污染物边际削减费用不同;为增强工业企业污染物削减的合理性和有效性,应针对不同行业制定污染物排放标准和收费标准;排放标准与削减费用的关系表明,企业要达到既定的污染物排放标准,其污染治理投入应达到一个合理的水平.      

Geographic patterns of natal dispersal in barn swallows <Emphasis Type="Italic">Hirundo rustica</Emphasis> from Denmark and Spain

Dispersal is an important factor that determines the degree of gene flow and, hence, the degree of differentiation among populations. Using two long-term datasets on natal philopatry and short-distance dispersal in barn swallows Hirundo rustica from Denmark and Spain, we evaluated the fitness costs and benefits and test a number of predictions about the functional significance of dispersal. The proportion of philopatric individuals was more than six times larger in Spain than in Denmark, with a higher rate of philopatry in males than in females. Dispersal propensity decreased in both populations during the course of the study. Males from the more philopatric Spanish population lived longer when philopatric rather than dispersing while that was not the case for either sex of the less philopatric Danish population. There were large differences in dispersal propensity among cohorts and breeding sites, suggesting that sites differed in their suitability as sites for immigrants. We found no evidence consistent with the mate competition hypothesis suggesting that males in better condition or with larger condition-dependent secondary sexual characters were more likely to be philopatric. These findings suggest that there is a high degree of intraspecific variation in dispersal propensity between populations, probably relating to local differences in costs and benefits of philopatry and dispersal.     

Appraisal of coastal recreational resources in Qingdao by travel cost method

This paper serves to appraise the monetary cost of coastal recreational resources in Qingdao using the travel cost method (TCM), which is typically used in developed countries. The total revenue produced by Qingdao’s coastal recreational resources is about RMB 5.51×10¹⁰ annually, based on questionnaires given at Qingdao’s major tourist destinations. These questionnaires establish correlation functions that factor in the number of tourists, travel expenses, etc. The data processing software named Eviews was used to determine the tourist demand regression curve and to calculate their residual and actual travel expenses. The results of this study can provide a scientific basis for applicable industries interested in development and management decision-making. Therefore, this study assesses the reasonable usage of coastal recreational resources.     

基于控制单元的农村生活污水处理优化模型

基于系统动力学(SD)模拟模型和Powell优化模型,建立了农村生活污水污染物削减量与治理费用的SD-Powell模拟优化耦合模型,该模型可模拟预测污染物排放量,建立污染物削减量与治理费用函数关系.在此基础上,以污水治理费用最小为目标,以污水处理量为约束条件,对区域污染物削减量进行空间优化,得到最小治理费用下的最大污染物削减量.以常州市为例进行实证分析,模拟结果显示,2020年常州市农村生活污水COD和NH3-N排放量将达到16583t和2551t,分别比2008年增长4.60%和4.59%.采用聚类方法将常州市51个乡镇划分为4类控制单元,得到4类地区COD、NH3-N治理费用函数.各单位治理资金削减量存在明显差异,COD削减率的排序依次为:I类控制单元413kg/万元、IV类控制单元 380kg/万元、II类控制单元352kg/万元、III类控制单元348kg/万元,NH3-N削减率的排序依次为:III类控制单元65kg/万元、I类控制单元64kg/万元、IV类控制单元58kg/万元、II类控制单元54kg/万元,全区域削减率达到100%需要的治理费用约为16870万元.污染物削减空间优化结果显示,基于控制单元空间优化的削减效率高于平均分配的结果,治理费用在1000 -16870万元/a范围,COD、NH3-N的削减率分别提高6.4%和7.4%,4类地区的优先排序顺序依次为I类,IV类,II类和III类.     

Mapping the economic costs and benefits of Coral Triangle Initiative (CTI) and Mangrove Rehabilitation Projects (MRP) in Solomon Islands: a study of two MPAs and one MRP

This paper reports a study of costs and benefits of Coral Triangle Initiatives (CTI) and Mangrove Rehabilitation Projects (MRP) in the Solomon Islands. It was observed that the communities have different attitudes and perceptions toward climate change challenges. The different scales and magnitudes of climate change impacts that are perceived at these sites, and the different subsistence realities make them have varied responses and points of view regarding such impacts. For instance, respondents from Oibola experienced the most adverse impacts from climatic change events compared to those living in the Naro and Sairaghi sites. Introduction of CTI and MRP has driven the villagers to travel out far from their traditional fishing grounds to catch enough fish to sell and support their families. This implies higher fishing costs and time for commute. From a social perspective, this weakens the communal bond in the community. In spite of these trade-offs, the respondents expressed satisfaction with the level of benefits received from the projects, which included the rehabilitation of the ecosystems and breeding grounds for fish and habitats around the area. We mapped the costs and benefits of these projects to the villagers, and although no amounts or figures were disclosed, the benefits are compared against corresponding costs. One key factor for the success of the initiatives was the cooperation and involvement of recipient villagers, and even including the management MPAs.     

基于成本效益法的矿山“六大系统”效益分析

在介绍矿山安全避险“六大系统”和成本效益法的基础上,结合矿山安全生产的实际情况,提出了矿山安全成本效益法的概念,并运用此概念对矿山安全避险“六大系统”的经济效益进行了分析,以实例说明矿山安全避险“六大系统”的建设可以为矿山企业带来社会效益和经济效益。     

自然灾害风险管理中社会因素的探讨

自然灾害风险具有自然属性和社会属性的双重特性。从自然灾害的社会属性入手,用灾害心理学、灾害经济学和灾害管理学的观点和方法,探讨了灾害所涉及的社会因素如个体和群体心理素质、意识形态和行为习惯,以及相关的灾害管理政策和区域经济环境问题。结合经济成本和综合效益的评价,分析了社会因素对灾害风险管理的相互关系和相互作用,并强调了自然灾害管理中防灾减灾的意识、政策和决策措施等有效性和可持续性的重要意义。     

Prospects for a self-sustainable sewage treatment system: a case study on full-scale UASB system in India's Yamuna River Basin

The government of India decided to launch a project to implement 16 full-scale Upflow Anaerobic Sludge Blanket (UASB) reactors (with a total capacity of 598,000 m(3)/d) in the Yamuna River basin under its Yamuna Action Plan (YAP). A polishing pond called the Final Polishing Unit (FPU) was utilized for post-treatment. This paper evaluates the sewage treatment efficiency of the combined system of full-scale UASB reactors and polishing ponds under Indian climatic conditions. Results have shown that the effluent from the sewage treatment plants (STPs) investigated failed to comply with applicable discharge standards in terms of BOD, SS, and fecal coliform removal. Therefore, it is proposed that such proper operation and maintenance as removing excess sludge and scum be conducted in order to increase treatment efficiency. Moreover, trained and experienced workers are also required to operate and maintain the systems, along with a scientific approach.     

阳极焙烧炉清洁生产工艺排污及能耗分析

将阳极焙烧炉清洁生产工艺实施前后产品的量、排污量及能耗等进行对比分析,结果表明,该工艺可操作性强,阳极产量提高27．3％,主要污染物削减16．7％～97．5％,重油消耗减少42％。这种生产工艺不仅适合我国国情,而且还具有节能降耗、增产减污等显著的社会、经济和环境效益。