关于管理会计的创新及发展研究

随着我国世界经济一体化进程的不断推进以及网络信息技术的快速发展与普及应用,经济结构以及经济关系等方面都发生了巨大变化,企业面临着内外部环境的激烈变化,大大增加了企业财务管理难度。本文主要结合当前我国管理会计应用现状,分析当前管理会计实践中存在的主要问题,并对于我国管理会计的创新及发展趋势以及促进创新、发展的策略提出了几点看法。     

From coping to adaptation to economic and institutional change – Trajectories of change in land-use management and social organization in a Biosphere Reserve community,Mexico

Smallholder farming communities are increasingly affected by local impacts of international market dynamics, and (inter)governmental economic and nature conservation policies to which they respond through coping or adaptation. Although the attributes that underpin the capacity to adapt are widely agreed upon in literature, empirical evidence on how rural communities can develop adaptations are still scarce. Here, we provide such evidence based on a comprehensive driver-response reconstruction of a community in the buffer-zone of a Biosphere Reserve in Chiapas, Mexico. We found that coping (between 1990 and 2000) was gradually replaced by adaptations (1995–2010) based on: (i) diversification of land-use, (ii) improved social organization, (iii) improved communal decision-making, and (iv) more sustainable forms of land management. The diversification of local farming systems through inclusion of organic forest-based palm and coffee cultivation and the establishment of associated organizations, formed the basis of these changes. These adaptations were mainly supported by improved social, institutional and political capital. Communal forest resources, long-term support of an NGO and a highly motivated population, were essential circumstances that allowed these trajectories to develop. However, current unequal land and power distribution could undermine and debilitate adaptive capacity. Communities and supportive organizations need to be aware and capable to adjust continuously to prevent today's adaptation strategies from becoming tomorrow's coping responses.     

我国汽车改装现状与前景的探讨

随着我国国民经济的不断发展,汽车制造业也正在壮大,但国内的汽车改装行业还处在一个微妙的地位,不仅缺少这方面的研究,同时也缺少改装这方面的技术,改装的技术标准、改装鉴定标准和评价标准。然而我国的汽车改装发展之路会是怎么样?笔者就我国汽车改装的现状与前景加以探讨。     

探讨青海地区油气田单井的经济效益的提高

油气田单井效益的高低直接影响到油气开采企业效益的好坏。近年来,青海油气田多井低产矛盾日益突出,稳产难度日益加大的等严峻考验,面对困难青海油田积极用科学的发展观为指导以以提高单井产量为中心,努力排解、解决提高油气田单井的经济效益所与遇到的任何问题。本文就青海地区油气田的特点及提高单井经济效益的方法进行报道。     

浅谈10kV配电设计

一般情况下,按变压器的效率最高时的负荷率βM来计算变压器容量,计算负荷最好是2倍总功率P总,留有一定的缓冲空间,而母线采用的材料为铜、铝、钢或其他金属。电缆绝缘材料应根据电缆绝缘材料的种类来选用,电缆截面的选择应特别注意电缆允许载流量与敷设环境的温度。     

耐热导线与钢芯铝绞线在线路增容改造中的可行性分析

耐热铝合金导线具有耐高温运行、输送容量大、经济性能优越等特点,输送容量是同截面普通导线的2倍,能大大节约材料,是城乡电网改造工程选用的最佳材料之一。钢芯铝绞线可以通过提高运行温度增大输送容量。文章对耐热导线及钢芯铝绞线在旧线路增容改造中的可行性进行了分析,对旧线路增容改造提出了建议。     

西安市群众健身路径使用现状及需求发展趋向研究

群众体育的开展状况对于人们体育理念和体育健身价值的理解具有重要的意义,所以笔者就西安市群众健身的手段、方式、方法及在健身需求方面的一些存在的问题进行全面的调查和分析,并针对存在的问题,谈谈自己对解决问题的措施和办法。     

Downtown curbside parking capacity

Current debates on downtown parking policy have been concentrating on downtown parking pricing, while overlooking downtown parking capacity. This paper focuses on how much curbside to allocate to parking when the private sector provides garage parking. In the first-best optimum, no cruising for parking occurs, and only curbside parking is provided when demand is low relative to street capacity, both curbside parking and garage parking are provided when demand in intermediate, and only garage parking is provided when demand is high. In the second-best optimum where curbside parking is underpriced, cruising for parking occurs only when both curbside and garage parking are both present. As the fee differential between garage and curbside parking increases, cruising for parking becomes more severe, and the range of demand levels over which curbside and garage parking are both present shrinks and eventually disappears.     

The influence of management characteristics on the technical efficiency of wheat farmers in eastern England

Technical efficiency of wheat farms in eastern England is measured through the estimation of a stochastic frontier production function using panel data for the 1993–1997 crop years. Variations in the technical efficiency index across production units are explained through a number of managerial and farm characteristic variables following Battese and Coelli (1995) [Empirical Econ. 20, 325–332] and incorporating the spirit of Rougoor et al. (1998) [Agric. Econ. 18, 261–272]. The technical efficiency index across production units ranges from 62 to 98%. The objectives of maximising annual profits and maintaining the environment are positively correlated with, and have the largest influence on, technical efficiency. Moreover, those farmers who seek information, have more years of managerial experience, and have a large farm are also associated with higher levels of technical efficiency. Future studies that seek to explain variation in technical efficiency should include further aspects of the managerial decision‐making process.     

浙江民营企业家队伍现状和问题分析

浙江省民营企业家队伍的发展壮大与浙江特有的环境分析分不开。从现状看，浙江民营企业家队伍的总体情况相对较好，但还存在不少问题，因此必须大力提升民营企业家队伍素质。