会计与统计一体化视角下的矿产资源价值核算

矿产资源资产资本化管理是当前国土资源管理工作的重点之一,矿产资源资产资本化管理的前提是对矿产资源的价值进行核算。矿产资源价值内涵要素:(1)地租意义上的价值;(2)地勘投入价值;(3)环境补偿价值和代际补偿价值。会计与统计一体化视野下的矿产资源价值核算基本模型主要借鉴曹新元在当前租金法下提出的矿产资源价值核算公式,以及匡耀求和黄宁生从采掘业与制造业集约化程度的角度对资源自身价值占销售利润的比例进行估算的对比分析思想。在未来矿产资源价值核算研究中,应加强指标的细化研究,提高指标的准确性和代表性;应加强将矿产资源价值核算纳入国民经济核算体系应用研究。     

A critical assessment of the political preference function approach in agricultural economics

The policy preference function (ppf ) approach has become popular with economists seeking to explain the origin of government policies. In this paper, a distinction between positive and normative work with the ppf concept is made. Positive work is shown to suffer from a variety of shortcomings including the misspecification of traditional ppfs and the failure to consider the importance of institutions, constraints and the interaction between different commodity policies. These weaknesses are reflected in the counter-intuitive results of a simple ppf model designed to reflect the interaction between the EC's wheat and barley policies. Furthermore, it is demonstrated that ppf weights change as a result of both political preferences and market parameters. Hence, changes in ppf weights cannot be attributed to changes in preferences alone. Tests of the axioms of revealed preference theory are used to demonstrate that even though ppf weights derived for the EC's wheat and barley markets have fluctuated considerably since the early 1970s, we are not able to conclude that there has been a shift in political preferences. The paper concludes with some comments about the use of ppfs in a normative framework. The underlying assumption that policy-makers optimise seems, not surprisingly, often to lead practitioners to the conclusion that observed policies are not so bad after all. Economists should also beware of the tendency to overlook possible differences between the ppf and the social welfare function.     

海洋生物资源资产价值评估方法与资源管理探讨

为探索在市场经济条件下海洋生物资源的管理途径,从而更加合理地保护和利用海洋生物资源,论文针对我国在海域占用、环境污染损失影响评估以及海洋生物资源利用中存在的问题,利用文献综合分析与归纳法探讨了海洋生物资源资产的价值构成,认为我国海洋生物资源资产价值应当包括经济价值(Aj)、生态价值(As)、文化价值(Aw)以及其他价值(Aq)。在此基础上提出了相应的海洋生物资源资产的价值综合评估计算模型(A=∑_(i=1)~nAi,Ai=Aji+Asi+Awi+Aqi),以期为我国在涉海工程占用海域、海洋污染等生境胁迫对海洋生物资源造成影响时,提供价值评估方法。同时,建议我国在海洋生物资源管理中,应积极探索渔业资源有偿利用的管理措施并不断完善资产价值评估标准和方法。     

Approaching reality: Comparing stakeholder analysis and cultural theory in the context of natural resource management

Increased pressure on ecosystems and enhanced competition over the use of natural resources makes it necessary to develop sustainable methods for natural resource management (NRM). However, NRM is a complicated issue. It involves numerous stakeholders, with different needs, resources and perceptions of nature. Stakeholder participation will necessarily be selective, based both on theoretical assumptions about who is a legitimate stakeholder and unevenly distributed power among stakeholders. Although stakeholder involvement is important, sometimes the theory appears to be rather blunt. It has been suggested that, since different categories of stakeholders embody different perceptions of nature, cultural theory could provide important additional criteria for stakeholder involvement. Based on field studies in Naivasha, Kenya, this paper analyses pros and cons of stakeholder analysis and investigates the usefulness of cultural theory for improved stakeholder analysis.     

Economic indicators of sustainable forest management: theory versus practice

There appears to be a divergence between the conceptual literature in economics on forest sustainability indicators and the practical literature on economic indicators of sustainable forest management. The former focuses on forest resource accounts and issues related to measurement of integrated natural or forest capital accounts. The latter includes some elements of capital accounts but also contains a variety of other community level economic activity indicators. The divergence between these two bodies of literature is evaluated in this paper. Some explanations for the differences are offered as are some suggestions for improvement and investigation in the area of economic sustainability indicators.     

我国传统的生态化土地利用思想、理论与实践

人与自然的和谐发展一直是人类社会发展永恒的主题,而伴随经济的发展,生态环境的破坏程度日益严重,土地生态破坏是我因生态恶化中较为严重的一个方面;如何维护土地利用的可持续性及土地环境的生态平衡,已经引起广泛的关注与思考;从我国土地生态思想的起源入手,叙述古代土地利用生态管理的相关思想,并指明我国当前进一步加强土地利用生态管理的现实意义.     

浅谈会计电算化的内部会计控制及风险防范

一、会计电算化对内部会计控制的影响内部会计控制是确保信息真实可靠和防范风险的关键环节,会计电算化对内部会计控制有利的一面是增强了系统的保密性,使会计数据的处理过程更加标准化和规范化,极大地减少了人为原因的随意调整,同时许多内控措施还可以通过计算机程序控制的方法来实现。不利的一面是大部分传统的控制方法和措施失去了作用,新的控制手段和技术,改变了内部会计控制的重点和措施。只有准确认识和把握会计电算化所产生的影响,才能有效防范化解风     

The land resource: Policy and management

Summary

This paper advocates the preparation by major urban planning authorities of land budgets to obtain a satisfactory balance between the development of derelict or vacant land and greenfield sites. Such budgets, requiring a city‐regional dimension, should be implemented by the public and private sectors, both of which need to find means of channelling profits from peripheral or out‐of‐town projects to counter losses on the development or ‘greening’ of inner‐city sites. Suggestions are made as to the form of land budgets, and the means by which they could be put into effect. The paper reviews briefly the various outlooks on the issue of balance between the development of urban and rural land, and the state of the art of priority setting for this purpose by central and local government. Although high standards are set by a few metropolitan areas in accounting for and monitoring the land resource, this is by no means widespread. Indeed in several major urban areas the matter does not even appear to be treated as a policy issue. Amongst the measures required to improve the situation is the need for wider use of skills attuned to development finance and management.     

Recreational demand for farm commonage in Ireland: A contingent valuation assessment

This paper measures willingness to pay (WTP) for public access and trail improvements on commonage farmland for recreational walking in upland and lowland areas of Connemara region in the West of Ireland using the contingent valuation method (CVM). Common to both upland and lowland commonage sites was the much higher ranking for infrastructural features by those WTP for scenario implementation compared to those preferring the status quo. Results for those expressing a positive WTP reveal a median willingness to pay (MWTP) for formal access with improved trail infrastructure of €12.22 for the lowlands compared with €9.08 for the uplands.     

Retail Demand for Natural Dye Plants and Dye Plant Products: A Conjoint Analysis

Herbalists, fiber artists, and herb growers are increasingly interested in growing, marketing, and using local plants as natural dyes. As the market in the United States and Canada develops, fiber art and quilting stores are the primary retail market outlets for natural dye plants and dye plant products. Conjoint analysis was used to evaluate U.S. and Canadian retailer interest in natural dye plants/dye plant products and to estimate market shares. The largest retail market share was for dyed materials, such as yarn or fabric, that are dyed in primary colors, using certified organic plants, and grown on farms in the United States or Canada.     

Land contamination risk management in Cameroon: A critical review of the existing policy framework

Land affected by contamination from human activities has been identified as a major environmental problem in developed countries and there are established mechanisms for identifying, prioritising, characterising, assessing and remediating the land so that risks to human health and environmental receptors are minimised. However, comparative mechanisms and approaches for sustainable land management are often lacking in developing countries such as Cameroon. This paper presents a critical review of the existing policy framework in Cameroon in relation to environmental management, particularly land contamination.It is established that in Cameroon, there is an acute lack of comprehensive information on land contamination from economic development and industrialisation, inadequate legal and institutional framework, weak enforcement capacity and unsatisfactory coordination between various stakeholders towards sustainable land management practices. The coastal town of Douala, which has the highest level of industrial activity in the sub region is used to demonstrate how dealing with land contamination is a public health priority and requires attention in the context of sustainable development. The United Kingdom (UK) regulatory policy framework on land contamination risk management is used to show how land contamination issues and risk management approaches, including conceptual site models, could be introduced into the sustainability discourse in Cameroon. A number of recommendations including proposals for a radical overhaul of the current regulatory policy framework are formulated and presented. Specifically, the creation of an independent Cameroon Environment Protection Agency (CEPA) that will be the main regulatory body responsible for developing and implementing the policy proposals in this paper is advocated.     

Design of economic information. A pilot study of accounting information in decision-making processes

Accounting information is developed for an analytic decision-making process, whereas many farmers use an intuitive process. The aim is to determine the decisions and parts of the decision-making that farmers use for accounting information, and to what extent accounting information would be more useful if it was designed to fit the decision-making process used. A limited sample of milk-producing farmers in Uppsala County, Sweden, was studied. For detecting scale problems, the values of the financial statement were of primary importance and the design of the profit and loss statement was of secondary importance. For detecting efficiency problems, the values of the profit and loss statement were most important, the content of the commentary information was the second most important, and the design of the financial statement was the third most important. Farmers using an intuitive decision-making process perceived problem detection to be easier if the information was designed to fit the intuitive process. However, farmers using an analytic decision-making process did not perceive problem detection to be easier if the accounting information was designed to fit the analytic process. Also they valued the information designed for the intuitive process.     

Visual impact assessment method for wind parks: A case study in Crete

The number of large scale wind parks (WPs), has gradually increased over recent years as a result of the support by national and European policies. Even though it is a more environmentally friendly electricity generation option than conventional power stations, large WPs pose questions concerning their visual impact in the areas they are located. Particularly when there are no clearly defined siting criteria, land use conflicts are more intense, leading to the inhibition, and delaying, of wind park projects.In this paper, a methodology for the assessment of wind parks’ aesthetic integration, and for the support of public decision-making processes, was developed.The main asset of the proposed methodology is the combined use of quantitative indicators and dynamic 3D computer simulation. The visual impact of a WP installation is determined, through the comparative consideration of the quantitative and qualitative results. The proposed methodology simulates the changes after the WP installation realistically and calculates the grade of the visual impact, and was applied to a WP in the prefecture of Chania, Crete.