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。     

江西鄱阳湖区ZK01钻孔孢粉记录及其古环境信息

通过对鄱阳湖ZK01钻孔的近7300~50 a BP孢粉记录进行研究,根据岩芯中孢粉主要种属类型及含量变化特征共划分出9个孢粉组合带。同时根据孢粉记录尝试恢复了鄱阳湖流域的古植被和鄱阳湖区的水域面积变迁特征,以及地区气候冷暖变化。其中利用亚热带乔木花粉和山地针叶林植物花粉之间百分比含量差值的变化特征,对鄱阳湖流域近2760 a BP以来的冷暖气候变化进行较为详细的探讨。     

中国化学品环境暴露评估领域的综合区划

大尺度空间（中国）化学品环境暴露多介质模型的建立需要先对空间做相应的区划.本文以ArcGIS软件为平台,通过有空间约束的聚类方法和水文分析方法相耦合,建立全国范围的综合分区.全国范围分为华南综合大区、华北综合大区、西北综合大区、华东综合大区、东北综合大区和西南综合大区6个综合大区.每个综合大区又分别包含了若干个综合小区,小区总数为38个.该研究为我国暴露评估的综合分区提供了一个方案,在多介质模型的建立中起着重要的作用.     

The principal–agent model with multilateral externalities: An application to climate agreements

We consider contracting of a principal with an agent if multilateral externalities are present. The motivating example is that of an international climate agreement given private information about the willingness-to-pay (WTP) for emissions abatement. Due to multilateral externalities the principal uses her own emissions besides subsidies to incentivize the agent and to assure his participation. Optimal contracts equalize marginal abatement costs and, thus, can be implemented by a system of competitive permit trading. Moreover, optimal contracts can include a boundary part (i.e., the endogenous, type dependent participation constraint is binding), which is not a copy of the outside option of no contract. Compared to this outside option, a contract can increase emissions of the principal for types with a low WTP, and reduce her payoff for high types. Subsidies can be constant or even decreasing in emission reductions, and turn negative so that the agent reduces emissions and pays the principal.     

Analysis of Meteorological Drought Pattern During Different Climatic and Cropping Seasons in Bangladesh

Drought is one of the most frequent natural disasters in Bangladesh which severely affect agro‐based economy and people's livelihood in almost every year. Characterization of droughts in a systematic way is therefore critical in order to take necessary actions toward drought mitigation and sustainable development. In this study, standardized precipitation index is used to understand the spatial distribution of meteorological droughts during various climatic seasons such as premonsoon, monsoon, and winter seasons as well as cropping seasons such as Pre‐Kharif (March‐May), Kharif (May‐October), and Rabi (December‐February). Rainfall data collected from 29 rainfall gauge stations located in different parts of the country were used for a period of 50 years (1961‐2010). The study reveals that the spatial characteristics of droughts vary widely according to season. Premonsoon droughts are more frequent in the northwest, monsoon droughts mainly occur in the west and northwest, winter droughts in the west, and the Rabi and Kharif droughts are more frequent in the north and northwest of Bangladesh. It is expected that the findings of the study will support drought monitoring and mitigation activities in Bangladesh.     

平台信息系统批量生产管理研究

平台信息系统的批生产管理以往未受到足够的重视,分析了现行的批生产管理体系问题,从文件管理、质量和可靠性保障、工艺管理、组织管理和技术状态控制四个方面详细阐述了如何进行平台信息系统的批生产管理。     

农户对农业农村信息化认知的影响因素分析——基于甘肃地区农户的样本调查

当代农业信息在推动农村经济发展、增加农民收入方面发挥着越来越重要的作用.农户是农业信息消费与需求的重要主体之一,他们对信息化的认知对农业农村信息化建设工作具有重要影响.在对甘肃地区农户样本调查数据进行多重线性回归分析的基础上,得出农户人均收入水平、耕地面积、农田水利条件等因素对农户认知农业农村信息化有重要的促进作用,提出了相关对策和建议.     

电子信息行业的水环境压力分析

电子信息行业长期以来都被定义为一个“高产值、低能耗”的清洁产业,其水环境压力经常被低估.以长三角电子信息产业集群的核心地区太湖流域为例,对电子信息行业的水资源消耗、废水和主要污染物排放以及危险废弃物的处置等方面进行了评估,发现高度集聚的巨大产能与特定区域水环境容量的矛盾、污染的产业链转移以及处于“微笑”曲线底部引致的环境投入压力是我国电子信息行业水环境压力的主要表现.     

宝钢环境信息化系统建设探索

系统介绍了宝钢环境信息化系统建设架构、功能、特点,以及对污染减排、环境自动监测及信息化技术进行有效融合后的应用实践,并对该信息化系统在提高环境监控能力,完善系统建设上提出扩展监控范围、提升功能等构想.     

基于模糊信息概率区间数的突发地质灾害降水因子评价研究

根据2010、2012两年云南省的820个地质灾害监测记录,基于模糊信息概率区间数的大小来开展降水量因子的评价研究。结果表明:突发地质灾害发生前10 d的单日降水量与灾害的关系很小,基本不能用于预警模型的建立和风险评价分析;累积降水量与突发地质灾害关系明显,特别是5~10 d的累积降水量预测概括率已达60%以上,可以用于突发地质灾害预警模型的建立和实际的监测预警;加衰减系数的有效累积降水量因子对突发地质灾害预测效果并无提升,与普通累积降水量因子相比并无优势。