科学节能创双效

作为国家循环经济首批试点单位的西柏坡发电有限责任公司围绕“节能降耗、减污增效”目标，实施清洁生产，推动区域废弃物资源化和社会环境保护，走可持续发展的新型工业化道路，为延伸循环经济产业链树立了典范。公司率先实现废水“零排放”、成功实施干除灰、页岩烧结空心砖、脱硫改造、拟制石膏板等系列节能降耗措施，用实践证明了节能降耗任务不仅是火电企业义不容辞的社会责任，也显示出科学节能促使企业实现社会效益和经济效益双丰收。     

开创和谐水电新局面

我国境内蕴藏着得天独厚、丰富的水能资源，水电开发潜力巨大，任务十分繁重。我国大陆水力资源理论蕴藏量为6．94亿千瓦，年发电量达6．08万亿千瓦时；技术可开发装机容量为5．42亿千瓦，年发电量可达2．47万亿千瓦时，均列世界之冠。根据“十一五”和2020年发展规划，到2010年，水电装机容量可望达到1．8亿千瓦，约占电力总装机容量的27％，水电开发程度达33％；到2020年水电装机容量可望达到3亿千瓦，约占电力总装机容量的29％，水电开发程度达55％。2005年，我国建成投产的水电装机为1．17亿千瓦。     

奥斯麦特铜冶炼余热发电的应用

简述北方铜业股份有限公司侯马冶炼厂奥斯麦特铜冶炼余热发电工艺，介绍德国Tuthill公司C5DS＋Ⅱ＋G饱和蒸汽发电机组的工作原理、结构及应用特点。     

Success of activity management practices: the influence of organizational and cultural factors

This study examines the success of activity management practices and the organizational and cultural factors affecting success at each of Gosselin's (1997) three levels of activity analysis (AA), activity cost analysis (ACA) and activity‐based costing (ABC). Data were collected by survey questionnaire from a random sample of managers of Australian business units. The results indicate that activity management is moderately successful in Australian organizations, with greater use associated with higher levels of success. Two organizational factors (top management support and link to quality) were associated with success at each of Gosselin's three levels, whereas training was associated at the AA and ACA levels. The cultural factor of outcome orientation was associated with success at each level, with attention to detail important at the ABC level. Organizational factors were more strongly associated with activity management success than cultural factors.     

Influence of cultural factors on price clustering and price resistance in China's stock markets

This paper builds on prior research by analysing the impact of cultural factors on both price clustering and price resistance in China's stock markets. The results support the presence of cultural factors impacting on price clustering with the digit 8 showing a higher propensity for clustering and the digits 4 and 7 showing a lower propensity in the A‐share market, where stock is denominated in renminbi and traded by mainland Chinese. These results are further supported by an analysis of the B‐share market, where cultural factors have no (or less) impact on the price of Chinese stocks traded by foreign investors in US dollars (or in Hong Kong dollars). A range of measures for price resistance show the digits 0 and 5 to be significant resistance points in the A‐share market. Although digit 8 cannot be considered as a resistance point, its resistance level is highest among the remaining numbers. In conclusion, cultural factors help to explain not only price clustering in the Chinese stock markets but price resistance levels as well, albeit at a weak level.     

Adoption of activity management practices in public sector organizations

This paper examines the extent to which activity management practices are adopted by Australian public sector organizations at each of Gosselin's (1997) levels of Activity Analysis, Activity Cost Analysis, and Activity‐based Costing. The present paper replicates Baird et al. (2004), thereby enabling a comparison of the extent of adoption of activity management in the public sector with that reported in the private sector in Baird et al. (2004). The results reveal that the adoption of higher level activity management practices (Activity Cost Analysis and Activity‐based Costing) is less prevalent in public sector organizations, whereas they adopt Activity Analysis to the same extent as the private sector.     

关于高等学校函授站管理若干问题的思考

高等学校函授站设置和管理方面存在许多问题,产生这些问题的原因是复杂的.既有宏观因素,也有微观因素;既有主观因素,也有客观因素.解决这些问题需要教育行政主管部门.招生院校和设站单位统一认识,连手互动.既要从源头上严格控制函授站的设置数量,也要大力加强对函授站的过程管理,同时还要强化监督和服务职能,建立必要的奖惩和淘汰机制.只要大家共同努力,就一定能够推进成人高等教育事业的健康发展.     

上市公司非经常性损益信息及其披露监管有效性研究

在上市公司的盈余中,非经常性损益往往成为其重要的组成部分,导致会计盈余信息可靠性降低,影响投资者的有效决策。证券监管机构作为证券市场管理者,从证券市场和投资者的角度出发,对上市公司的非经常性损益披露进行规范,并不断修订相关信息的披露规范,缩小该信息的可操作空间,以遏制这种行为。论文通过分析提出,证券监管机构对非经常性损益的明确规范以及强制性的披露要求,在一定程度上增加了会计信息的透明度,提高了会计信息质量,但并不能从根本上解决委托代理关系导致的信息不对称,也不能解决由此产生的盈余管理问题。作者就此提出建议,在会计信息确认和计量环节可以允许适当的职业判断空间,而在报告环节必须严格规范和管制,从而使非经常性损益的披露质量得到提高。     

外资银行参股对我国银行业的影响

加入世界贸易组织后,引进战略投资者已成为中外资银行合作的一种重要形式.外资银行的进入必将促进我国金融市场的发展与完善,有利于吸收更多外资,有利于引进先进技术、加快金融创新及增进社会福利.