宁夏唐徕渠灌区可持续发展的探讨

分析了宁夏回族自治区唐徕渠灌区的管理现状和存在的主要问题,提出唐徕渠灌区可持续发展的建议：落实初始水权制度,合理配置水资源;尽快立项解决灌区工程存在的问题;建立科学的管理体制和合理的水价机制;发展节水灌溉,提高灌溉用水的利用效率和效益。     

大学会计类专业税务实践教学改革探析

会计工作要求从业人员具有丰富的税务知识和很强的实践能力。当前,许多高校的税务实践教学是较为薄弱的环节,高校会计类专业的实践教学不能适应社会需求。文章分析了当前会计专业税务实践教学的现状,提出了相应的教学改革建议。     

An appraisal of the CORINE land cover database in airport catchment area analysis using a GIS approach

This paper presents a free available dataset, the CORINE land cover that helps dealing with the biases caused by pre-defined and heterogeneous census district boundaries in airport catchment area analysis in Europe. Using this dataset and a conventional GIS software it is possible to measure the size of the population within catchment areas at the same spatial level for all EU airports, allowing for consistent comparisons among airports. To illustrate the potential of the CORINE/GIS approach, the size of the population in the catchment areas of all European airports was determined. The empirical exercise has an aggregate perspective, but this database presents many other possibilities of analysis to perform in a case-by-case basis.     

Recreation and Tourism in Areas of Outstanding Natural Beauty: Key Influences on the Policymaking Process

This paper reports on a study completed in 2000 into the policymaking process for recreation and tourism in AONBs across England and Wales, with particular focus on the key influencing role of communication within this process. A number of practical measures, which might aid AONB communication and collaboration for policy development and implementation in the future, are derived from the research. In addition, the findings of the study lend weight to calls (current at the time of the research) for enhanced powers and funding for AONBs, particularly in respect of recreation and tourism provision.     

A股市场新版停牌制度实施效果的实证研究

论文使用沪深A股市场2008年10月1日-2011年11月1日的停复牌和交易数据,通过事件研究法分析了不同类型停牌的异常收益率,以信息释放和价格发现效率为标准评价新版停牌制度.研究表明：例行停牌信息含量偏少且阻碍了交易的连续性;异常波动停牌有效地降低了股票的平均异常收益率,但坏消息复牌后价格调整速度相对较慢;重大事项停牌存在严重的“消息泄露”,仅能起到事后警示的作用,同时坏消息复牌后的价格发现效率较低,重大事项停牌并不理想.     

试论中国特色的毛泽东经济管理思想——重学《论十大关系》

毛泽东在《论十大关系》的讲话中，以苏为鉴总结经验，探索中国社会主义建设的发展道路。“讲话”从总结前苏联历史经验教训、经济管理体制、宏观和微观经济管理、完善分配制度、发展对外经济关系和经济管理人才培养等几个方面，论述中国社会主义经济建设中应注意协调的几个重大关系，形成了有中国特色的毛泽东经济管理思想。     

广西对越南的族源文化旅游开发

文章论述越南旅桂游客对于广西旅游业的意义，提出“旅游产品要素集聚点”概念，并探讨广西对越南的族源文化旅游开发的重点。     

东北地区土壤活性有机碳对水热梯度变化的反映S152.4+2S153.6

基于样区20年气象资料统计结果和2006年土壤有机碳实测值,分析了东北样区内土壤活性有机碳各组分的空间分布格局及其与年均温(t)、降雨量(p)、有效积温和p/t(降雨量/年均温)之间的关系。结果表明:样区内土壤活性有机碳各组分沿纬度呈现出南低北高的分布趋势;活性有机碳各组分与土壤有机之间具有显著的正相关性;活性有机碳组分之间具有较强的相关性;活性有机碳各组分与气候因素之间存在良好的相关性。活性有机碳各组分与年均温之间的相关性大于活性有机碳各组分与降雨量之间的相关性。     

Major league baseball’s Moneyball at age 15: a re-appraisal

In the 15 years since publication of the book Moneyball: The Art of Winning an Unfair Game in 2003, major-league baseball (MLB) has seen the embrace of analytics by both fans and teams. Using 45 seasons of MLB data, since the introduction of the designated-hitter in the American League in 1973, the present study validates the central premise in Moneyball regarding the importance of certain performance metrics, such as on-base percentage (OBP). The terms in our empirical model are constructed such that our results permit a straightforward comparison of the relative contribution of each factor towards MLB teams’ success in winning games. We also provide evidence indicating that MLB teams have moved to align their payrolls with Moneyball analytics in the years following the book’s publication.     

加快广西经济增长的税收对策探讨

在概括广西经济发展和税收发展的基础上,从宏观税负、税收优惠政策、税收协调政策以及区别对待企业等方面剖析当前税收政策在促进广西经济增长中存在的不足,进而从宏观税负、重点支持对象、关税、税收优惠政策、税收协调措施和企业待遇等角度提出解决问题的对策。