滩地木荷造林

木荷为茶科木荷属常绿乔木，树高可达27米，胸径70厘米以上，因花似荷花，又为木本植物，故叫木荷。它分布于长江以南广大地域，垂直分布在海拔1200米以下的山坡、沟谷，滩地尚未见木荷的天然分布和人工林。在肥沃、疏松的砂壤土生长良好，稍耐干燥瘠薄土壤，在酸性土壤适应性强，喜光，幼树能耐蔽荫。     

识别“陷阱条款”的27条妙计

“陷阱条款”是指试图把信用证从付款工具转变为非付款工具的信用证条款或措辞。这样的条款也称作软条款。而在信用证中加上一些软条款的不良风气始终无法消除，一旦把这类纠纷诉诸法庭，则受益的只有律师。因而了解这些陷阱的伎俩应该可以作为有效的预防措施之一。为了让读对如何识别和避免这类陷阱有一个更清晰的理解，这里提供一份我在过去28     

“三招救矿”侧记——访湖南澧县球山煤矿矿长杨自仿

1996年6月底,湖南澧县方石砰镇球山煤矿传出喜讯:自矿长杨自仿就任半年来,该矿原煤生产超历史最高水平。安全费用及安全事故直线下降,非生产性开支控制到了建矿以来最低点。半年实现产值700万元,利税86万元,分别比上年同期增长了39％和31％。尤为突出的是,一直居高不下的招待应酬费大幅度下降,今年上半年,该矿各类非生产性开支比去年同期减少一半,直接生产成本也比去年同期节约了10多万元。如此辉煌的成绩,源于何方?这就是杨自仿三招     

Balancing corporate power: a new Federalist paper

In an effort to govern their increasingly complex organizations, chief executives in some of today's largest corporations are turning to one of the world's oldest political philosophies-federalism. Given that organizations are seen more and more as minisocieties, the prospect of applying political principles to management makes a great deal of sense. Federalism is particularly appropriate because it offers a well-recognized system for dealing with paradoxes of power and control: the need to make things big by keeping them small; to encourage autonomy but within bounds; and to combine variety and shared purpose, individuality and partnership, local and global. As London Business School professor Charles Handy explains it, federalism responds to these paradoxes by balancing power among those in the center of the organization, those in the centers of expertise, and those in the center of the action--the operating businesses. The centers of federal organizations meet regularly, but they do not need to live together. Doing so would concentrate too much power in one place, whereas federalism gets its strength and energy from spreading responsibility across many decision points. Guided by five principles, federalism avoids the risks of autocracy and the overcontrol of a central bureaucracy. It ensures a measure of democracy and creates a "dispersed center" that is more a network than a place. That's why Asea Brown Boveri CEO Percy Barnevik calls his sprawling "multi-domestic" enterprise of 1,100 separate companies and 210,000 employees a federation. It succeeds because the independent bits, be they individuals, clusters, or business units, know they are part of the greater whole.     

Will your Medicare claims stand up?

In the first two installments of our series, we gave you the details of reimbursement under the new Medicare fee schedule, and showed how to code evaluation-and-management services with the revised CPT system.* This issue, we'll tell what to expect from Medicare carriers as they teach and enforce the new payment rules.     

浅谈货币互换及其会计处理

自20世纪70年代以来，衍生金融工具得到了迅猛的发展。国际金融市场衍生金融工具已发展到1200多种，2003年国际衍生金融工具市场的交易量市值为当今世界GDP的6倍。特别是在20世纪80年代末以后，货币互换成为国际金融市场应用最为广泛的金融工具之一，其未清偿名义金额以每年40％以上的速度增长，交易规模达到万亿美元以上，它已成为国际衍生金融工具市场的重要组成部分。本主要讨论货币互换的特点及其相关会计处理。