新收入准则下PPP项目会计核算的应用研究

PPP项目具有运作周期较长、投资规模巨大、参与主体众多的特征,与传统项目相比,PPP项目会计核算具有许多特殊性,使得PPP项目会计核算相对复杂。PPP模式是水务行业的主要模式,本文是在新收入准则下,以PPP模式中有保底水量的BOT的合同为示例,使用"五步法"模型对PPP项目的有关会计问题进行探究。     

PPP项目融资模式在国内水务产业中的现状研究

随着我国水务产业链的不断完善,单纯的通过政府财政支出无法满足人们的实际需求。PPP项目融资模式作为一种现代化的模式,在水务产业中应用效果显著。基于此,文章主要就PPP项目融资模式在国内水务产业中的现状进行了简单的研究,综合实际案例对其进行了简单论述。     

PPP模式下加强建设项目运营成本控制的策略探析

当前形势下,PPP模式主要用于一些大型的基础工程建设项目,通过政府和社会资本共同参与工程项目建设、运营和管理的方式,一定程度上提高了建设项目的经营效率,降低运营的成本,实现政府和社会企业之间的合作共赢.由于PPP模式在我国项目建设中的应用时间比较短,在具体实施中仍存在不足和问题,如监管机制不完善、运营成本高、投资回报周期长等,需要对此进一步的完善和优化.本文主要分析了PPP模式下建设项目运营成本控制中存在的问题,探究强化运营成本控制的策略,希望对提高建设项目运营成本管控水平,增加项目建设收益有所启示.     

现阶段我国PPP模式推广中的几个关键问题分析

文章提出了我国目前推行政府与社会资本合作(PPP)模式存在的突出矛盾,从理论认识有待深化,部门利益之争,社会信用体系不成熟、地方政府信用水平不高,法律制度不健全、难以为PPP项目建设和运营提供有力保障方面,分析了其原因。在此基础上,从加快PPP法制建设步伐、建立国家层面PPP管理机构与政策指南、地方政府信用建设、PPP项目合理回报的界定、PPP项目财政风险防范等方面,提出了现阶段我国推广PPP模式几个关键问题的政策建议。     

基于DEA方法的水务PPP项目投资效率评价

PPP模式是提供公共服务的一种重要方式,而水务类PPP项目是PPP模式的典型代表,在我国PPP项目库中占很大比例。本研究运用数据包络分析(DEA)方法,对我国2016-2018年除西藏外的30个省市的水务PPP项目投资效率进行分析,从综合、技术和规模三个方向分析我国各地区的水务PPP项目投资效率差异,并分析我国水务PPP项目投资效率现状的成因,据此提出改进建议,以促进我国水务PPP模式的协调发展。     

对海绵城市建设PPP模式的思考

政府和企业合作的PPP模式是通过引入社会资金参与到公共项目中,提高公共产品质量和服务水平的同时,降低财政的压力和风险。这种模式在未来城市基础设施设计、建设和营运维护等多方面将发挥巨大作用,因此受到国家的高度重视和大力提倡。不同领域的PPP模式在国内外已有较多的成功应用案例,而海绵城市由于自身复杂性及行业发展所处的阶段所限,如何高质高效地推行PPP模式尚属一个新的课题。从一年多的海绵城市试点经验看,PPP模式的推行尚面临许多问题和挑战,海绵城市PPP融资与收益模式的确定、项目的整体策划与打包、责权归属、绩效评估和考核、风险承担的约定等许多关键要素,都存在诸多的不确定性,因而使得各城市海绵城市PPP模式的推进进度和效果不一,甚至一些企业对其望而却步。首先分析海绵城市建设的特点及其与PPP模式的联系,探讨海绵城市PPP推进过程中面临的主要问题和障碍,结合新西兰奥克兰和美国乔治王子郡两个PPP案例,分析并提出海绵城市PPP模式在我国应用的几个要点与建议,展望未来海绵城市PPP的发展。     

智慧城市建设PPP模式实践研究

当前,我国智慧城市建设进入爆发期,庞大的建设运营资金需求为传统政府主导的智慧城市建设模式带来了严峻考验。在公共服务需求迫切、政府财政收入紧缩、政府融资平台市场化的背景下,PPP模式成为推动我国智慧城市建设的最优途径。在分析我国PPP模式的政策形势基础上,结合智慧城市建设项目的特点,对地方开展智慧城市建设的PPP运营模式进行梳理,分析并提出智慧城市PPP模式在我国应用的要点与建议,展望未来智慧城市PPP的发展。     

试论中央企业PPP项目公司中的国有产权管理

2023年11月,在财政部暂停更新PPP项目清单近9个月之后,国务院办公厅转发国家发改委、财政部《关于规范实施政府和社会资本合作新机制的指导意见》（国办函〔2023〕115号）,预示着我国PPP模式发展进入新阶段。在此之前,虽然各界对PPP模式研究较多,但多数偏重于操作路径、回报机制、财务风险、政府债务等方面,对国有企业特别是中央企业在实施PPP项目过程中涉及的国有产权管理论述较少。本文主要结合PPP项目的运作模式,对中央企业在实施PPP项目过程中涉及的产权管理问题进行研究,并结合新要求对其未来的发展进行探索。     

BOT在我国水务行业中的应用及风险规避

在我国城市化水平迅速提高的背景下,由于投资体制改革跟不上城市水务发展的投资需求,作为城市水务主要投资主体的城市政府普遍存在财政资金不足的问题.本文指出在国家正确引导下,在水务行业实行BOT模式的意义,并对其风险规避进行了分析.     

BIM技术对PPP模式下海绵城市的应用探究

随着我国经济的快速发展,建筑业也逐渐步入信息化和数字化时代。BIM技术有利推动了海绵城市建设发展。本文主要介绍了海绵城市和PPP模式的概念,并提出PPP模式下的海绵城市项目存在的问题,及利用BIM技术如何解决这些问题。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。     

浅谈大体积混凝土裂缝的控制

大体积混凝土的裂缝问题是实际工程中长期困扰工程技术人员的问题,其控制技术的研究是混凝土结构研究的热点问题,具有重大的学术价值和潜伏的工程背景。     

Supply Chain Strategies in the UK Fashion Industry—The Rhetoric of Partnership and Realities of Power

This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions, issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process, partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends with an agenda for future research.