Balancing irrigation multifunctionality based on key stakeholders’ attitudes: Lessons learned from the Muzza system,Italy

This research aims to evaluate the perceptions of and preferences for irrigation multifunctionality based on an analysis of stakeholder’ attitudes in a large irrigation system in Northern Italy, the Muzza canal. As the first artificial canal built in Northern Italy, this canal articulates a network of open earth canals that distribute water for irrigation, especially maize. The Stakeholder analysis approach and Governance model approach are applied. The collected data highlights: (1) each key stakeholder points of view regarding multifunctionality and ecosystem services, (2) the nature of conflicting attitudes regarding who and how the Muzza system is managed, and (3) the ability or inability to promote agreements among conflicting water demands. The results show how public administration is concerned about how to manage ecosystem services provided by irrigation practices, while private services are focused on how to guarantee the coexistence of consumptive and non-consumptive water uses, highlighting the persistent conflict between farming production and environmental protection. The rural community and civil society call for a debate about the future of irrigation multifunctionality in the Muzza system and the role of irrigation practices in landscape provision and management. In addition, the paper examines if multifunctionality is a characteristic or an objective of irrigation systems. These results can be used by researchers and relevant authorities to customize their interventions based on previous, well-structured knowledge of various stakeholders’ priorities.     

From a System of National Accounts to a Process of National Wellbeing Accounting

There are repeated calls to go ‘Beyond GDP’, for measures of wellbeing and progress in addition to those that the System of National Accounts (SNA) is designed to provide. We identify key issues that can help build on the rigour of SNA whilst fitting the measurement of economic performance within a broader assessment of national wellbeing and progress. Such drivers are already leading to a proliferation of indicators and accounts, for example in the development of non‐monetary measures of natural resources, but there are significant measurement challenges, not least the question of whether a single, overall measure or index of wellbeing is valid. But the challenge of measurement, per se, is one thing: in our view, a more critical issue is whether the measures will actually be used. We propose a dynamic and multi‐staged approach for developing SNA, embracing the production and use of measures. This would start by identifying user requirements for wider measures, to provide the basis for national and cross‐national developments in well‐being accounting. We envisage greater branding and marketing of national well‐being concepts to promote measures and support their use. We call for outreach by producers, so that there is dialogue about the development and use of measures.     

基于因子分析和DEA模型的现代光伏农业技术经济性综合评价研究

发展现代光伏农业是推进现代农业可持续发展的重要途径，对现代光伏农业进行技术经济性综合评价有较强的现实意义，为此，建立了因子分析法和DEA相结合的现代光伏农业技术经济性综合评价模型。首先，利用因子分析法对评价指标进行了降维处理；然后，根据DEA模型需要对指标数据进行了标准化处理；最后，利用DEA模型完成了对50亩智能农业大棚各经营方案的评价，结果表明：将光伏发电和温室大棚种植相结合具有良好的技术经济效益。     

Dimensions of strategic intervention for risk reduction and mitigation: a case study of the MV Sewol incident

Organizations in disaster management system should learn from previous experience and strategically use their lesson for the refinement of a system’s competencies for risk management. However, the MV Sewol incident revealed the absence of the organizational learning in the Korean disaster management system. With mixed methods of content analysis, in-depth interview, and social network analysis, this study identified key failure factors in response to the incident and categorized them by managerial, structural, and institutional domains. While the Korean government took bold steps to rebuild its risk management system, those efforts were biased to structural reforms and lacked fundamental changes in human and informational resources management. Based on the findings, this study suggests the balanced efforts for system refinement for effective risk management.     

透过亚当斯领略黑白摄影的魅力

在漫长的黑白摄影发展的进程中,摄影大师安塞尔·亚当斯做出了卓越的贡献,尤其是"f64小组"和完善的区域曝光系统成为摄影史上的里程碑。黑、白、灰黑白摄影演绎着影调与影像的经典,即使在现代彩色摄影高度发展的今天,黑白摄影并没有失去它往日的光彩,也不会被彩色摄影所更替,它将以独特的魅力,以单纯、洗练、视觉冲击力强等审美优势继续发展,创造更多视觉财富。     

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Two fundamental options exist for management accounting system (MAS) design: Either financial records can be used as a database for management accounting (integrated accounting system design), or the MAS can be based upon a separate system, i.e., a third set of books beside financial and tax accounting records. Since the 1990s, many German-speaking firms have changed from the second to the first option, which has instigated a highly controversial debate.Our paper contributes to this debate by empirically analyzing (1) whether the integration of financial and management accounting has a positive impact on controllership effectiveness, and (2) what causal inferences relate both variables. We use structural equation modelling for a sample of 149 dyads surveyed from German top 1500 firms. We identify no significant effect of the technical aspects of MAS integration, but a fully mediating influence of a consistent financial language on controllership effectiveness. Our results thus imply that consistency with financial reporting is an important property of MAS design from management's point of view.     

基于多智能体的建筑业产业资质问题研究

由于目前关于建筑行业资质管理对建筑产业的有效性存在正反两方面不同看法,双方虽有定性理论分析和国外资质管理根据,但是无法说明资质管理对我国建筑产业整体收益具体影响,因而从个体企业行为角度出发,根据多智能体理论,使用Netlogo建模平台,建立中国建筑业的交易行为互动流程,模拟运行建筑产业执行或不执行资质管理的情况,观察并分析论证了资质管理有利于提高中国建筑产业收益能力。此外,在模拟过程中发现资质管理对产业结构也存在影响。     

企业内部控制评价指标体系研究

通过对国内外内部控制研究文献的分析,从五要素即内部环境、风险评估、控制活动、信息与沟通及内部监督出发构建含5个一级指标21个二级指标的初始评价指标体系.然后通过探索性因子分析和验证性性因子分析对其可靠性及合理性进行检验,证明了该模型具有良好信度和效度等.最后将所构建的评价指标应用于同性质的企业并对其内部控制进行评价,结果验证所构建的企业内部控制指标体系的适用价值.     

社会稳定风险分析和评估工作操作简析

文章从社会稳定风险分析和评估的基本概念、评估时机、所依据的法律法规、审批权限、工作流程以及在评估工作中应注意的问题等6个方面项目详细介绍了社会稳定风险分析和评估工作。     

公共信用信息归集和使用的地方规则比较研究

公共信用信息的归集和使用是当前各地方政府社会信用体系建设的焦点问题。少数省、市在公共信用信息归集和使用规则制定上的经验值得借鉴。对江苏省和陕西省、杭州市和上海市的公共信用信息归集和使用的地方规则进行比较,从公共信用信息归集、使用、异议处理、管理机制几个方面进行总结并提出建议。