浅议新准则下资产盘盈、盘亏的账务处理

企业应建立健全内部控制制度,加强管理,定期对资产进行清查盘点,本文对新准则下资产的盘盈、盘亏的财务核算进行了分析。     

Temporal and spatial variability of agricultural land loss in relation to policy and accessibility in a low hilly region of southeast China

The temporal and spatial patterns in land use change in a low hilly region in southeast of China was analyzed from maps of converted agricultural land for 1999–2006. The factors driving farm land conversion was analyzed using logistic regression models. The amount of agricultural land loss varied temporally, and the spatial distribution of converted agricultural land patches decreased from low to high altitudes in the study area. Analysis using logistic regression models showed that good accessibility sped up the conversion of agricultural land to other uses, the elevation of a parcel lowered the risk of conversion, and agricultural land conversions are highly correlated with its adjacent or neighboring parcels’ land use, with the probability of being converted decreasing as the distance to nearest construction land increases. In addition, land use policy, especially the land use regulation policy issued by the central government decreased the agricultural land loss, and the more stringent regulation on cultivated land conversion lowered the possibility of conversion from cultivated land to other use.     

我国粮食产后损失情况概述

本文系统分析了粮食产后各环节损失的原因及损失量,针对相关粮食损失原因及状况,提出了减少粮食产后损失的措施及建议,以期为我国实现节粮减损提供支持。     

风险溢价、预期损失与预测贷款损失准备金

在信贷市场完全信息的假设下,以贷款风险溢价为基础计提的贷款损失准备金能够完全覆盖贷款预期损失.而在经济或行业处于繁荣或上升时期,银行扩张贷款总量、增加长期贷款、放松贷款标准的行为,实际上低估了贷款预期损失.应用马尔科夫链预测理论构建的预测贷款准备金模型,克服了预期现金流折现法、动态准备金法和压力测试准备金法存在的实施难度大、监管制约等缺陷,能够保持银行经营的稳定以及客观地反映盈利状况,可以作为改革贷款准备金政策的参考.     

Poverty, Risk Aversion, and Path Dependence in Low-Income Countries: Experimental Evidence from Ethiopia

In most low-income countries, rural households depend on mixed rain-fed agriculture/livestock production, which is very risky. Due to numerous market failures, there are few ways to shift risks to third parties. The literature has focused on what determines the responses of households in such environments. Of special concern are path dependencies in which households experiencing failure are prone to further failure and potential poverty traps. This paper estimates levels and determinants of risk aversion in the highlands of Ethiopia. We find high risk aversion and evidence that constraints have important impacts on risk-averting behavior with perhaps significant implications for long-term poverty. The results also suggest the possibility of path dependence and offer insights into links between risk aversion and poverty traps.     

Equal access to hospitality services for guests with mobility impairments under the Americans with Disabilities Act: Implications for the hospitality industry

The hospitality operator's obligation to comply with the ADA has provided the necessary impetus to ensure that hospitality services are provided in a non-discriminatory manner. The ADA requires modification of hospitality policies and procedures to ensure that guests with disabilities are provided services in a manner equivalent to those provided to able-bodied guests. This article provides the hospitality operator with a framework for training front-line employees and offers recommendations for analyzing how current policies and procedures could be modified in a way that limits potential liability as well as more effectively meets the needs of guests with mobility impairments.     

资本:弱势金融与发展经济的博弈

中国实体经济在迈向全球化路上走在金融体系的前面,缺乏现代金融支持的中国经济步履蹒跚.金融落后使中国企业不得不依附外资金融机构,缺乏共同国家利益的交易使我国遭遇巨额亏损,外资机构主导金融市场后开始大肆掠夺.中国产业资本对赌境外金融机构失败遭遇收购,外资金融资本联手产业资本逐渐入侵中国市场.现代金融与经济发展相互配套当能推进中国强国之路,中国金融业必须加大改革和发展力度,中国必须为下一轮经济周期提前准备,产业资本和金融资本海外并购可同时出击.     

国有林区改革终极目的不是实行私有化

认为国有林区改革必须对林区的森林经营历史、林区的森林生长自然规律有所了解,以寻求改革的症结所在,并明确改革的目的和目标。对伊春林区改革试点出现的"分林"做法,导致国有林区国有资产的流失提出警示。不认同对国有林区改革的主要方向是"家庭承包"的提法,因为它违反林业经济规律和现代森林经营的基本要求。指出国有林区改革终极目标不是实行私有化。     

2000～2010年我国洪涝灾害损失综合评估及其成因分析

利用我国的洪涝灾害损失数据,分析了我国2000～2010年洪涝灾害受灾人口、农业受灾面积和直接受灾经济损失之间的关系,洪涝灾害损失的空间分布特征以及受灾损失与年平均降水量之间的关系。根据近10年来我国洪涝灾害的新特点,提出了我国洪水管理及防灾减灾的若干措施。     

中国环境损失走势与政策建议

目前,中国环境状况是学术界争论的焦点。本文估计了1989～2005年的中国环境损失,并解释和预测环境损失的变化。近年来,中国环境损失持续恶化。受到政策因素和经济快速发展的影响,17年来的环境损失发展趋势呈现为正“N”型曲线。因此,必须促进环境技术的发展与应用,加强政府管理及环保法律法规建设,改变官员GDP政绩观,必要时甚至应牺牲经济发展速度。