Why sustainable and ‘nutritionally correct’ food is not on the agenda: Western Sydney,the moral arts of everyday life and public policy

Within a context of delivering food security into the future, dietary guidelines are being reframed, corporations are replacing unsustainable products, and consumers are being encouraged to become ecological citizens. While there is a growing literature on the food practices of ‘alternative’ consumers, ‘mainstream’ consumers are less well understood. This paper describes qualitative research undertaken in a socio-economically disadvantaged area of Sydney, Australia, which aimed to uncover consumer views towards sustainable and healthy diets. Most participants indicated a discrepancy between their desired and actual behaviours: while they want to support Australian, or local, food producers they gravitate towards cheap and tasty food from ‘anywhere’; and while they associate nutritious food with fresh food, they will buy processed foods which can be less expensive, appeal to children and are prone to less waste. Reflecting mainstream Australian political culture, participants were compromising household food budgets in order to pursue a socially acceptable standard of living (including decent housing, car-reliance). They were also incorporating the pleasure and desires of family members as part of ‘the moral arts of everyday life’. Using social theories of consumption and practice sociology we argue that food choices and practices – easy or not – need to be interpreted as part of the role that consumption plays in political citizenship and moral subjectivity. In the Western Sydney context, food practices are essentially household budget and family nourishment practices rather than nutrition and sustainability practices; a position which is not addressed in the government’s new food policies or wage determination processes.     

论矿业公司机电设备维修管理

设备维修是确保设备正常运行的主要手段,是煤炭企业的一项重要管理工作,是生产费用支出的主要部分。阐述了机电设备维修体制的发展过程和机电设备维修方式的类定,并对我国矿业公司机电设备维修管理方面问题提出对策。     

Towards a Smart Tourism Business Ecosystem based on Industrial Heritage: research perspectives from the mining region of Rio Tinto,Spain

The implications of the study provide suggestions for future improvements relating to the development of industrial tourism destinations. The possibility of ‘re-using’ the old industrial and mining heritage could favour the development of an economic opportunity to the recession that affected most industrial regions after the 1960s. This paper is focused on the field of industrial heritage tourism management (IHTM) to deepen the knowledge about its business ecosystem. The IHTM is chosen because a number of evidences highlight the interconnections that exist between this field and the business ecosystem concept. To explore these interconnections, the purpose of this article is to define a frame of analysis based also on the emergent initiative of smart tourism and to set up a theoretical framework not only used to the case study of the region of Rio Tinto mine in Spain, but also used as a policy instrument to suggest propositions for recommending new paths for future studies.     

大倾角采煤技术的相关探讨

我国大倾角煤层不仅分布广,地质条件、资源储量和需煤程度差别也很大。文章基于我国开采大倾角煤层的各种不同客观因素,探讨了多种大倾角煤层的采煤方法及其相关技术。     

完善外币汇兑损益会计与税务处理规范的思考

随着美国次贷危机演变成全球性金融危机，全球金融市场发生了剧烈动荡，各种货币之间的比价（汇率）出现了较大幅度的升值或贬值，尤以澳元兑美元汇率变化为剧。对部分持有澳元资产或承担澳元负债的中国公司而言，汇率剧烈波动对企业业绩的影响，如按现行企业会计准则和企业所得税法的规定进行处理，将直接影响企业财务状况和经营成果的稳定，导致企业所得税收征不合理的情况发生。必须针对汇率剧烈波动对企业业绩影响的特殊情况，完善企业会计准则和修改完善企业所得税征收的实施细则。     

Public-Choice Analysis of a New International Organization: The International Sea-Bed Authority

The usefulness of the public-choice approach for a better understanding of international organizations can be demonstrated by applying it to the analysis of the structure and functions of a new international organization, the International Sea-Bed Authority, established in 1994, after two decades of negotiations under the auspices of the United Nations, with the aim to control the oceans' mineral resources beyond the limits of national jurisdictions (which have been proclaimed by the U.N. Assembly common heritage of mankind). First, the reasons for establishing this organization, whose basis is the common heritage of mankind nature of ocean resources, are examined under two aspects: 1) definition and protection of property rights; 2) environmental control of sea-bed mining activities. Secondly, the organization's decisionmaking system is presented, including such features as the assembly, council with chamber voting, finance committee with decision by consensus, features that balance the voting power of members and protect those countries that bear the financial responsibility for the budget. Finally, some comments are offered about more general aspects of the theory of international organizations: the bureaucracy (and diplomacy) of these organizations as well as the interdependence among international organizations, which opens the way to forms of international logrolling and makes it advisable for countries not to exit from these organizations, even when they have no primary interest in them.     

The determinants of the price impact of block trades: further evidence

This article extends previous literature which examines the determinants of the price impact of block trades on the Australian Stock Exchange. As previous literature suggests that liquidity exhibits intraday patterns, we introduce time of day dummy variables to explore time dependencies in price impact. Following theoretical developments in previous literature, the explanatory power of the bid–ask spread, a lagged cumulative stock return variable and a refined measure of market returns are also examined. The model estimated explains approximately 29 per cent of the variation in price impact. Block trades executed in the first hour of trading experience the greatest price impact, while market conditions, lagged stock returns and bid–ask spreads are positively related to price impact. The bid–ask spread provides most of the explanatory power. This suggests that liquidity is the main driver of price impact.     

Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom

This article provides a review of the activities of two quite different types of national enforcement body, the U.K.'s Financial Reporting Review Panel (FRRP) and the Australian Securities and Investments Commission (ASIC). We present material (some not available elsewhere) about their activities over the period 1998–2004 and show that both types of body can fulfil an enforcement role, albeit subject to political forces. We also assess the relevance of the bodies' past activities for comparable international enforcement following the adoption of International Financial Reporting Standards (IFRS) in 2005. A review of cases reveals that for both bodies approximately half were related to recognition and measurement issues, where interpretation can be crucial. Although there is potential for cross-country differences to arise, they may be mitigated by the participation of both bodies in international enforcement coordination activities. Past activities suggest that the scope of the bodies' activities and the extent of comparability of enforcement decisions are likely to reflect political views held within the government, corporate sector and accounting profession.     

对创新煤矿企业经营管理工作的几点认识

煤矿企业经营管理水平的高低是决定煤矿企业经济效益的一个重要因素,同时也是煤矿企业综合素质和核心竞争能力的具体体现。文章就如何创新煤矿企业经营管理工作,进行了简单的论述。     

关于培育和规范矿业权市场中有关问题的探讨

我国矿业权市场处于起步阶段,培育和规范矿业权市场的任务很重,一要加大宣传力度;二要强化各级政府依法行政、主动服务的意识;三要进一步健全与完善矿业权市场的管理办法.文章分析了矿业权管理办法执行过程存在的问题并提出修改、完善的建议.