合并会计报表中内部无形资产交易的抵销处理

本对企业集团中母公司编制合并会计报表时，如何抵销由于集团内部无形资产交易所引起的会计报表要素的重复计算填列的问题进行了研究。主要从无形资产所有权的转让和无形资产使用权的转让两个方面，运用实例来分析、说明其在编制合并会计报表时应当如何进行抵销处理。     

农业可持续发展与土地资源优化配置

农村土地贵源的优化配置是农业可持续发展的核心。从配置原则的选择、配置主体的转换与配置机制的再造3个层面，结合我国农村改革与发展实际，分析了市场经济条件下的农村土地资源配置，这也是解决“三农”问题的重要目标选择。     

北京市供排水管理体制的方向选择

分析了北京市供排水系统管理体制的现状,梳理了国际供排水系统主要管理模式的演化过程,比较了华盛顿、伦敦、巴黎、东京的供排水系统管理体制的差异。结合中国国情和北京市的具体特点,提出了相关政策建议。     

On the Second-best Policy of Household's Waste Recycling

This study analyzes the second-best household's waste recycling policy. If we assume the first-best economy with no illegal disposal or transaction costs, then unit pricing, an advance disposal fee and a recycling subsidy are required in order to achieve the social optimum such that both the sum of unit pricing and an advance disposal fee and the sum of unit pricing and a recycling subsidy are equal to the marginal disposal cost. Furthermore, the first-best outcome can also be obtained by a producer take-back requirement system.In the real economy, however, various factors prevent the first-best optimal outcome. In this study we consider two factors, one being the transaction cost associated with a recycling subsidy (or refund) and the other being illegal disposal by the consumer. If a recycling subsidy (or a deposit-refund system) is adopted, a transaction cost associated with it will be generated. Alternatively, if unit pricing is adopted, some of the consumed goods may be disposed of illegally. We show the complete trade-off between unit pricing and a recycling subsidy. In other words, we can not adopt unit pricing and a recycling subsidy simultaneously. As a result, there are three candidates for the second-best policy: unit pricing with an advance disposal fee, a deposit-refund system, and a producer take-back requirement system.Which of these three policies is the second-best policy will depend on the relative magnitude of the price of a recycled good and the marginal transaction cost associated with a recycling subsidy (or the refund in a deposit-refund system). Generally, if the price of a recycled good is positive and the marginal transaction cost is relatively high, unit pricing with an advance disposal fee is the second-best policy. However, where the price of a recycled good is negative and the marginal transaction cost is relatively high, a producer take-back requirement system is the second-best policy. Further, where the marginal transaction cost is relatively low, a deposit-refund system is the second-best policy, regardless of whether the price of a recycled good is positive or negative.     

硫脲法从电镀污泥中提金工艺研究

研究了酸性硫脲溶液从电镀污泥中浸提金的方法.通过考察多种因素对浸金效果的影响,确定了最佳浸提条件:在拟定的浸提条件下浸提4次,可以使电镀污泥中金的浸出率达91.0%.     

CFG桩在无碴轨道软基处理中的应用

文章介绍了时速为200km/h的遂(宁)渝(重庆)铁路枢纽无碴轨道软土路基CFG桩处理方法、施工过程、质量控制及效果,对于CFG桩在无碴轨道高速铁路软基处理中的应用有重要参考价值。     

斜流沉淀池在废水处理过程中存在问题的分析

斜流沉淀池具有占地面积小,沉淀效率高的优点,但由于存在排泥较困难,不耐冲击负荷等弱点,制约了其在废水处理中的应用,本文结合铅锌冶炼废水治理的工程实例,对造成上述问题的原因进行了分析,提出了改进的办法,取得了良好的效果。     

污泥在民用蜂窝煤生产中的应用研究

对污泥进行了物理化学性质分析，在原料煤粉中加入干化污泥制备民用蜂窝煤，当干化污泥的加入量为25％时，蜂窝煤的热值为20．25MJ／kg。     

TENSAR SS20土工格栅在软基处理中的应用

文章根据湘阴湘江大桥桥西接线的施工实践,介绍了用土工格栅进行软基处理的作用原理、施工控制方法以及处理后的效果。     

财政分权、政府竞争与环境治理投资

基于中国省际面板数据,重点考察由于政府竞争财政分权是否明显削弱了环境治理投资,验证财政分权以及财政分权通过政府竞争这两个渠道对中国省级政府环境治理投资的负面影响。通过对废水、废气、固体废物的省级面板数据采用系统GMM方法进行实证检验,发现财政分权通过政府竞争显著减少了环境治理投资,财政分权并不是环境治理投资偏低的主要原因,关键是由于政府竞争,财政分权对环境治理投资的负面影响被明显放大了。