基于GIS的工商管理信息系统的设计与实现

由于我国的工商管理涉及的地域较为广泛,而且业务流程极其复杂繁琐,尤其是基层工商管理部门,面对的营业户口不仅数量巨大,而且区域也十分广泛。所以,这就对我国的工商管理信息系统提出了较高的要求,需要为工商管理部门提供完善而科学的管理。因此,可以通过GIS来进行电子信息管理。文中就如何设计出基于GIS的工商管理信息系统进行了讨论。     

Balancing irrigation multifunctionality based on key stakeholders’ attitudes: Lessons learned from the Muzza system,Italy

This research aims to evaluate the perceptions of and preferences for irrigation multifunctionality based on an analysis of stakeholder’ attitudes in a large irrigation system in Northern Italy, the Muzza canal. As the first artificial canal built in Northern Italy, this canal articulates a network of open earth canals that distribute water for irrigation, especially maize. The Stakeholder analysis approach and Governance model approach are applied. The collected data highlights: (1) each key stakeholder points of view regarding multifunctionality and ecosystem services, (2) the nature of conflicting attitudes regarding who and how the Muzza system is managed, and (3) the ability or inability to promote agreements among conflicting water demands. The results show how public administration is concerned about how to manage ecosystem services provided by irrigation practices, while private services are focused on how to guarantee the coexistence of consumptive and non-consumptive water uses, highlighting the persistent conflict between farming production and environmental protection. The rural community and civil society call for a debate about the future of irrigation multifunctionality in the Muzza system and the role of irrigation practices in landscape provision and management. In addition, the paper examines if multifunctionality is a characteristic or an objective of irrigation systems. These results can be used by researchers and relevant authorities to customize their interventions based on previous, well-structured knowledge of various stakeholders’ priorities.     

From a System of National Accounts to a Process of National Wellbeing Accounting

There are repeated calls to go ‘Beyond GDP’, for measures of wellbeing and progress in addition to those that the System of National Accounts (SNA) is designed to provide. We identify key issues that can help build on the rigour of SNA whilst fitting the measurement of economic performance within a broader assessment of national wellbeing and progress. Such drivers are already leading to a proliferation of indicators and accounts, for example in the development of non‐monetary measures of natural resources, but there are significant measurement challenges, not least the question of whether a single, overall measure or index of wellbeing is valid. But the challenge of measurement, per se, is one thing: in our view, a more critical issue is whether the measures will actually be used. We propose a dynamic and multi‐staged approach for developing SNA, embracing the production and use of measures. This would start by identifying user requirements for wider measures, to provide the basis for national and cross‐national developments in well‐being accounting. We envisage greater branding and marketing of national well‐being concepts to promote measures and support their use. We call for outreach by producers, so that there is dialogue about the development and use of measures.     

皖赣铁路电气化改造改线地段铁路施工控制测量

通过对皖赣线电气化改造地段测量工作的全面总结和分析,意在探讨山区从铁路控制测量到细部测量、从施工测量到竣工测量的一种施作和管理模式。     

铁路IP数据网与综合IT网两网融合方案研究

铁路IP数据网与综合IT网“两网融合”对提高网络资源利用率及信息化建设起着至关重要的作用.介绍铁路IP数据网与综合IT网的现状,分析“两网融合”的可行性,提出了相应的改造思路及解决方案,以适应当前铁路运输通信发展需求.     

政府补助企业的主要动机研究——基于我国A股上市公司面板数据的实证检验

上市公司获得的政府补助数额巨大且逐年增长，引起了广泛的质疑，而现有研究对政府补助企业的动机尚无一致的结论。基于理性经济人理论，考虑制度更改和环境变化的影响，以2007—2015年我国上市公司为研究样本，实证检验政府补助企业的主要动机，结果表明：政府补助企业的主要动机在于扩大就业和帮助上市公司“保牌”，最终目的是促进经济的增长；而增加税收和帮助上市公司达到配股要求不是政府补助企业主要考虑的因素，也没有明显证据证明国有企业比民营企业更容易获得政府补助。应完善资本市场退市制度，加强对政府补助的审批和监管，提高政府补助的资源配置效率，并积极引导政府补助发挥更好的社会效益。     

Dimensions of strategic intervention for risk reduction and mitigation: a case study of the MV Sewol incident

Organizations in disaster management system should learn from previous experience and strategically use their lesson for the refinement of a system’s competencies for risk management. However, the MV Sewol incident revealed the absence of the organizational learning in the Korean disaster management system. With mixed methods of content analysis, in-depth interview, and social network analysis, this study identified key failure factors in response to the incident and categorized them by managerial, structural, and institutional domains. While the Korean government took bold steps to rebuild its risk management system, those efforts were biased to structural reforms and lacked fundamental changes in human and informational resources management. Based on the findings, this study suggests the balanced efforts for system refinement for effective risk management.     

透过亚当斯领略黑白摄影的魅力

在漫长的黑白摄影发展的进程中,摄影大师安塞尔·亚当斯做出了卓越的贡献,尤其是"f64小组"和完善的区域曝光系统成为摄影史上的里程碑。黑、白、灰黑白摄影演绎着影调与影像的经典,即使在现代彩色摄影高度发展的今天,黑白摄影并没有失去它往日的光彩,也不会被彩色摄影所更替,它将以独特的魅力,以单纯、洗练、视觉冲击力强等审美优势继续发展,创造更多视觉财富。     

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Two fundamental options exist for management accounting system (MAS) design: Either financial records can be used as a database for management accounting (integrated accounting system design), or the MAS can be based upon a separate system, i.e., a third set of books beside financial and tax accounting records. Since the 1990s, many German-speaking firms have changed from the second to the first option, which has instigated a highly controversial debate.Our paper contributes to this debate by empirically analyzing (1) whether the integration of financial and management accounting has a positive impact on controllership effectiveness, and (2) what causal inferences relate both variables. We use structural equation modelling for a sample of 149 dyads surveyed from German top 1500 firms. We identify no significant effect of the technical aspects of MAS integration, but a fully mediating influence of a consistent financial language on controllership effectiveness. Our results thus imply that consistency with financial reporting is an important property of MAS design from management's point of view.