强化企业社会责任 推进绿色会计核算

二十世纪中叶以后 ,科学技术发展迅速 ,一些西方国家加大了自然资源的开发 ,在经济发展的同时 ,自然资源的消耗量也加大 ,从而造成能源紧张 ,自然灾害频繁 ,环境污染日趋严重。特别是近几年来 ,随着人口剧增 ,需求增加 ,过度的自然消耗不仅动摇了一些国家发展经济的物质基础 ,而且使人类与自然、生态与经济出现了紧张的局面。为了遏制生态环境的恶化 ,世界各国投入大量的人力、物力来解决这一问题 ,然而效果并不理想。自然环境的变化不仅对社会经济生活产生了重大冲击 ,而且对现代会计也产生了深远影响。九十年代以后 ,西方会计理论界有越来…     

绿色出行助力生态文明建设

一、大力倡导绿色出行的背景随着经济的飞速发展和新型城镇化建设的全面推进,我国居民的消费能力和消费水平也得到了极大地提升。根据图1最新数据《2020中国统计年鉴》显示分析:经过四十多年的经济建设,1978-2019年我国全体居民的消费水平实现了质的跨越;进一步通过拟合曲线分析可知,我国居民的消费水平增长势头强劲,在未来的一段时间内仍将保持增长状态。但日益扩大的消费需求在一定程度上也造成了许多环境问题,例如雾霾等大气污染问题、交通能耗大等能源问题。     

树立绿色理念 建设生态宜居现代化城市

2017年6月9日无人机、物联网建立起空海一体船舶污染监控网络 海洋污染监控区域广难度大,目前,天津市海事部门已依托无人机、物联网等技术,建立起空海一体船舶污染监控网络,有效保证了天津港海域环境质量稳定,使天津港靠港船舶使用低硫燃油的规定得到有效落实。记者团一行在东疆海事局海事监管基地外看到,工作人员正在操作一架2米多的电动无人机弹射升空。     

从吴胡张的政治态度看其正统思想

《大公报》是至今新闻业学界借签和研究的对象 ,尤其它的政治态度是人们考察的重点。该文着重从新记《大公报》创始人吴鼎昌、胡政之、张季鸾的办报实践和政治态度 ,历史地、客观地论证了《大公报》的“正统”思想。这一思想来源于办报人的个人成长经历和受教育的背景 ,同时也来自中国文人“文以载道”的文化传统     

绿色发展理念下长江航运与生态的耦合关系研究

文章应用概念分析法与比较分析法,对绿色发展理念下长江航运与生态耦合的内涵与概念进行了逻辑演绎,充分发掘其现实意义与战略价值;接着研究两者的耦合要素与纽带,进而图示了两者的耦合机理,全面比较了两者的耦合模式,最后,从水资源的专门属性出发深入剖析了两者耦合的整体性、阶进性、区域性、不确定性、市场主导性等特点,并从四方面提出两者良性耦合的政策建议。     

民主政治建设的理性抉择:从网民参与到公民参与

面对不断高涨的网络民意,应清醒的认识到网民参与不能代表公民参与,网民参与只是公民参与的一种新的途径和方式,借助网民参与不断探求和改善公民有序、有效参与民主政治,是民主政治建设的理性抉择。     

国务院印发《社会信用体系建设规划纲要》

<正>6月14日,国务院印发《社会信用体系建设规划纲要(2014~2020年)》(国发〔2014〕21号)(以下简称《纲要》),部署加快建设社会信用体系、构筑诚实守信的经济社会环境。这是我国首部国家级社会信用体系建设专项规划。《纲要》指出,加快社会信用体系建设是全面落实科学发展观、构建社会主义和谐社会的重要基础,是完善社会主义市场经济体制、加强和     

习近平生态文明思想对我国民航绿色发展的启示

<正>民航业作为我国基础性战略性产业，对国民经济发展的作用日益突出，同时，民航业在成长过程中也会对环境产生一定的负面影响，如噪音污染、飞机的发动机有害气体排放等。民航绿色发展问题已经受到业界和学术界的高度关注，并取得了一定的研究成果。有学者阐述了绿色民航的理念，并科学论述航空活动与环境的辩证关系；有学者研究了低碳背景下的我国航空运输新能源的战略问题；有学者探讨了民航绿色发展的影响因素；有学者研究民航业碳减排的前沿问题，提出了我国民航碳减排亟需解决的顶层设计和政策机制设计；     

从《唐律》看唐代的婚姻制度

中国古代妇女的离婚、再嫁是不自由的,重视和强调贞节。但唐代再嫁不以为非,离婚十分常见,在整个封建社会中,其对贞节观念的淡薄极为罕见。这种现象的产生,一方面与当时"开放型"的社会制度密切相关,另一方面,则源于《唐律》反传统、崇尚自由的婚姻制度。本文从《唐律》婚姻制度的形成基础、内容特点和利弊等方面展开分析,揭示其特殊的历史意义;通过对唐代开放的婚姻制度的剖析阐述唐代"开放型"的社会及经济特点,及其对后世婚姻制度基础产生的巨大影响。     

从方平译《呼啸山庄》看译作的创造性叛逆

文学翻译难以做到既忠于"形",又忠于"神",要使译文保持在译入语中的文学价值,不得不进行艺术再创造,这使得翻译成为一种创造性的叛逆活动。文章选取方平先生翻译的《呼啸山庄》为例,通过其在翻译中的一些细节处理,看方平先生如何在文学翻译过程中体现译者的主体性,在忠诚与叛逆之间把握好度,从而使充满"创造性叛逆"的译本在文学效果上实现对原作的忠诚,使该译作更为译界与小说读者所接受。     

Perceived accessibility: What it is and why it differs from calculated accessibility measures based on spatial data

Accessibility is usually evaluated using indicators calculated from spatial data. However, perceived accessibility, defined as the perceived potential to participate in spatially dispersed opportunities, is often poorly reflected by these calculated measures. This paper sets out to explain the mechanisms that lead to these mismatches. A conceptual model is constructed to establish what factors shape perceived accessibility. A schematic framework shows that mismatches between a calculated indicator and perceptions can stem from inaccuracies in awareness as well as from inaccuracies in the measure if the measure fails to take account of the subjective evaluations of accessibility components. When evaluating the performance of land-use and transport system configurations, calculated measures based on spatial and transport data only serve as proxies for how accessibility is actually experienced. This paper argues that bringing perceived accessibility to the fore of accessibility-based planning, by acknowledging and evaluating potential mismatches with calculated accessibility indicators, will advance the evolution from mobility-based to accessibility-based planning.     

Cities and flows: re-asserting a relationship as fundamental as it is delicate

This paper emphasizes the relationship between cities and (transport) flows and critically explores the question of how this relationship has changed over time. It ties in with the legacy of Brian Hoyle’s work on port cities and discusses the general mechanisms and trajectories of urban development in the context of transport networks, particularly the tension between the concentration and dispersal of flows and their impact on places. Thus, the relationship between places and flows is considered both fundamental and delicate: that is, it is not only immanent to both, it also causes tensions and conflict. This is discussed in more detail in relation to two distinct cases: ports and airports. In response to related conflicts, the integration of flows in urban areas is pursued as a policy and planning strategy. However, the cases reveal that integration is difficult to achieve, due to complex systems’ dynamics and the individual logic of each sector, where integration is often accompanied by disintegration. Some light is also shed on a constructivist view of the subject matter. Finally, some ramifications for research and planning practices will be presented.     

When the Past Poses Beside the Present: Aestheticising Politics and Nationalising Modernity in a Postcolonial Time

This article focuses on the Tunisian government's tourist promotion policies during the 1990s. It takes a Deleuzian perspective, using the notion of crystalline narration developed by the author of The Time-Image. I will emphasise the idea of coalescence between past and present as revealed in the advertising images of the period where heritage objects appear among other contemporary objects.

In fact, I will draw on a corpus of short films and commercials produced by the Tunisian tourism bureau to be broadcast both inside and outside the country. My analysis will focus on the ways in which actors in the fields of politics and tourism use these objects for media purposes, targeting both Tunisians and foreign tourists to whom they strive to hold up a crystal-image of Tunisia. This image is shored up by a political discourse put forward by a state that wishes to appear both to its citizens and to others as reconciling past and present. The crystal metaphor evokes a narrative mode in which heritage is likened to the glittering of scattered crystals and Tunisian identity seems to emerge from the ‘mists of time’ with sparkling refractions on ‘tips of the present’.     

Evaluating personal travel planning: If it is prohibitively expensive to get a robust answer then what should we do?

A recurring problem relating to the robust measurement of the impacts of personal travel planning (PTP) is identified, in terms of unrealistic expectations on the part of sponsors and, more generally, a limited understanding of the complexity of statistical inference. A number of pragmatic responses is proposed: practitioners and academics should attempt to spread a better understanding of this complexity; this “community” should also engage those who commission PTP in a debate about the need for monitoring and its purpose; the community should openly accept that PTP is not yet a mature intervention; efforts should be made to convince those who commission PTP to appreciate the value of research conducted to understand PTP’s impact as opposed to simply measuring it; and the PTP community should participate more actively in the drive to improve methods used to gauge behavioural change in travel resulting from the intervention.     

Turning a Global Crisis into a Tourism Opportunity: the Perspective from Tuvalu

The Global Financial Crisis (GFC) of 2008/2009 had a major impact on many small island states. In the case of Tuvalu, the GFC uncovered structural weaknesses in the national economy including the need to build alternative sources of income. Given the country's location and its rich marine resources, tourism is possibly the only new industry that has some capacity to generate new revenue streams. This article examines the problems that the country will face if it decides to pursue tourism and offers three options for tourism development including diving, ‘off the beaten track’ experiences and voyeuristic ‘last chance’ tourism. Copyright © 2012 John Wiley & Sons, Ltd.     

“三农”问题——实现全面小康社会的瓶颈

“三农”问题是全面建设小康社会的重点和难点之一。“三农”存在的现实性问题主要表现有农业经济不发达 ,农民增收慢、负担重 ,农村地域差距扩大 ,生态环境恶化。农村经济体制落后 ,城乡二元结构 ,城镇化滞后 ,国家投入少 ,乡镇机构庞大等是造成这一现象的深层原因引。文章提出了处理“三农”问题的建议。