公路工程施工项目特殊季节与夜间施工安全控制要点

由于公路工程施工项目多数属于点多线长、露天和连续作业,涉及的人员、材料、机械设备多,技术含量低且需要经常变换工种的施工环境,使得安全风险大,因此,各施工单位必须对夜间和季节性施工安全措施高度重视,针对夜间施工和未来特殊气候环境影响下施工中可能发生的造成人员伤亡、疾病、财产损失、工作环境破坏等危险及紧急情况,采取有针对性的事先预防措施。     

什么样的数字创新生态系统能提高区域创新绩效——基于NCA与QCA的研究

什么样的数字创新生态系统有助于提高区域创新绩效是亟待解决的热点问题。采用必要条件分析（NCA）和模糊集定性比较分析（fsQCA）两种方法,对我国内地31个省（区、市）进行实证分析。研究发现：①数字企业、政府、高校及科研机构、数字创新基础设施、数字人才和金融服务是数字创新生态系统的关键构成,但单个要素并不是提高区域创新绩效的必要条件;②4种数字创新生态系统要素组态有助于提高区域创新绩效,构成的数字创新生态系统分别是政府引导的智力聚集型、企业开拓的环境支撑型、主体多元的综合发展型和企业主导的资本驱动型;③各地应因地制宜,选择合适的数字创新生态系统,培育区域创新新动能,助推“数字中国”新发展。     

Environmental Analysis of Packaging for Soft Drinks Using the Life Cycle Assessment Methodology

The knowledge of a product＇s life cycle is the first step on the search of sustainable development. The life cycle assessment （LCA） is an important method because it allows an environment accounting, where the extraction of natural resources and energy of the nature are considered and the ＂returns＂ to the same one and allows in evaluating relative potential the environment impacts generated. The present work had as objective to make an analysis of material and energy flows of the life cycle of three types of packaging for soft drinks： glass bottles of 390 mL, aluminum cans of 350 mL, and bottles of PET of 2,000 mL. The study considered processes since the extraction of raw materials for production of the packaging until the stages of recycling, after the consumption of the soft drink. For the research, an inventory analysis followed the LCA methodology. The main critical points of generation of negative environmental impact during the life cycle of each packaging had been the identified and quantified data in this study. The consumption of natural resources like water and other raw materials and energy, the generation of atmospheric emissions, solid wastes and wastewaters had been the analyzed categories. The results showed that, in accordance with the scenes and defined variables, the most important conclusion was that the bottle of glass presented a less favorable scene to the environment in comparison with other packaging.     

A Qualitative Study for Measuring Warehouse Performance Using Triangulation Approach

This research aims to validate a structural equation modeling （SEM） model for measuring warehouse performance using data from an international company in Australia （company G）. Moreover, a methodological triangulation method was also adopted to test whether different methodological approaches produce convergent findings about warehouse performance measurement （WPM）. These three different methods are the SEM model, the multiple case research study, and validation of the SEM model using data from 80 companies in Thailand and a company in Australia. With the results from the triangulation method, it is obvious that the SEM model can be used to measure the performance of warehouses in Thailand and Australia. Since the SEM model consists only of significant indicators, it is more appropriate than company G＇s scorecard. Furthermore, the SEM model can overcome the limitations of traditional models by allowing companies to compare their performance over time.     

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.     

Adding Value to Applied Policy Models： The Case of the WTO and OECD Support Classification Systems

Both the OECD and the WTO have accumulated systematic data on the magnitude of support going to farmers as a result of farm policies. The datasets are collected for different purposes, but both give a detailed picture of the evolution of these policies. This paper extends recent work on the compatibility or otherwise of the two attempts at policy monitoring by considering the categorization of individual policy instruments in Norway, Switzerland, the US, and the EU. The results show how the OECD dataset, particularly with respect to the link between direct payments and production requirements, complements that of the WTO. Many payments classified in the WTO Green Box require production, raising the possibility that they may distort production and trade. Though the issue of correct notifications to the WTO is the province of lawyers, the implications for modeling and policy analysis are of interest to economists, and the broader question of improving the consistency of the two datasets is of importance in the quest for transparency in the interpretation of changes in farm policies.     

小微机构以互联网方式接入金融信用信息基础数据库问题探讨——以吉林省为例

为支持小微机构健康、快速发展,中国人民银行长春中心支行按照省级平台一口接入的模式,积极组织小微机构有序开展接入金融信用信息基础数据库工作,但由于小微机构认识程度不够、业务管理不规范、接入费用高等因素,严重影响了接入进度。近期中国人民银行征信中心推出了互联网接入方式,并进行试点运行。以吉林省为例,分析接入模式转换时需要解决的问题,并提出相关政策建议。     

财务软件操作中常见问题解析——以金蝶KIS标准版为例

结合教学实践，分析金蝶KIS标准版财务软件的主要功能模块——系统维护及系统初始化设置模块、账务处理模块以及工资管理、固定资产管理、出纳管理等存在的常见操作问题，便于广大初学者熟练掌握会计软件。     

我国金融创新人才的需求预测

金融业在现代经济中发挥着极其重要的作用,而金融创新是金融业持续发展的源泉,人才又是金融创新的关键。文章首先运用GM(1,1)模型对我国2012年-2020年金融业人才需求量做了预测,随后根据2009年金融创新人才的占比,以金融业从业人员的平均增长速度作为金融创新人才需求量的平均增长速度推算出了2012年-2020年金融创新人才需求量的占比,最后根据金融业人才需求量和金融创新人才需求量的占比预测出了2012年-2020年金融创新人才需求量,并根据预测结果提出了相关的建议。     

Evaluating Board Roles Performance in Adopting Corporate Social Responsibility （CSR） Practices

The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility （CSR） practices. This paper examines directors＇ perceptions of the three main roles： monitoring, service, and strategic, which provide tools for critically understanding how the board adds the value in moving the organization towards more CSR practices. The stakeholder theory is used to distinguish the influence of the three main roles on the adoption of CSR practices. Primary data were collected for this research by conducting structured questionnaires with a sample of 461 directors from Saudi listed companies for study purpose. The results show that an appropriate mix of directors＇ roles and the development of sound board monitoring and service roles are the most crucial determinants of CSR adoption in Saudi listed companies. As the extant corporate governance and CSR literatures do not provide a clear perspective with contradictory outcomes about board roles in influencing CSR practices, the originality of this research is its contribution by evaluating the directors＇ perceptions of developing a direct relationship between the board roles and the adoption of CSR practices. Furthermore, the use of the stakeholder theory provides additional insights into identifying the most influential board role factors enhancing stakeholders＇ expectations of CSR practices.