基于现金流量的企业财务预警系统构建

构建科学完善的财务预警系统,完善以偿债能力为核心的长期财务预警指标体系,从定性、定量、定性与定量相结合构建企业长期财务预警方法,将财务分析方法沃尔比重评分法应用到财务预警领域,使其成为一种定性与定量相结合的财务预警方法。     

Awareness as a foundation for developing effective spatial data infrastructures

The development of an effective spatial data infrastructure (SDI) often occurs in a fragmented organizational environment requiring a high level of inter-organizational collaboration. Different organizations from various jurisdictions need to work together closely when agreeing on how they will jointly register, store, use and share data and how they will make their data available to the wider society. However, this collaboration is generally regarded as very difficult. For example people often resist data sharing across organizational boundaries due to loss of control, power and independency. Organizational issues are thus considered one of the fundamental constraints to inter-organizational sharing of spatial data.     

对现代林业的再认识

从理解森林的概念出发,讨论了现代林业的特征和发展目标,在此基础上重点探讨了现代林业实现的途径。认为现代林业建设中必须实行分类经营改革,指出加快现代林业发展必须制定全国现代林业实施战略,全面推进森林经营方案编制、制定和完善现代林业发展的扶持政策,提出了相关政策建议。     

2008年退耕还林工程县社会经济效益监测报告

经对全国21个省(自治区、直辖市)的100个退耕县、100个村和1000个农户的7年连续固定跟踪监测结果显示,退耕还林能有效地减轻陡坡地的水土流失和土地沙化危害,能够稳定地增强粮食产品持续供给能力,能够促进农村产业结构调整和农民增收。退耕还林的直补政策是推动工程顺利进展的核心,但在新形势下,对于巩固成果需要进行完善。     

Towards sustainable tourism planning in New Zealand: Monitoring local government planning under the Resource Management Act

In the light of the increasing pace and scale of tourism activity in New Zealand, the concept of sustainable tourism has become a key ingredient in the nation's tourism strategy. This paper explores sustainable tourism planning in New Zealand at the level of local government, and in particular, focuses on the implementation of the Resource Management Act 1991 (RMA) as a mechanism for achieving sustainable tourism. Using the findings of a survey of Regional Councils and Territorial Local Authorities, the paper explores public sector planning responses to tourism impacts and sustainability concerns in New Zealand. The paper extends the earlier work of Page and Thorn (1997. Towards sustainable tourism planning in New Zealand: public sector planning responses. Journal of Sustainable Tourism 5(1): 59-77; 2002. Towards sustainable tourism development and planning in New Zealand: the public sector response revisited. Journal of Sustainable Tourism 10(3): 222-238), which identified major issues of concern at local council level with regard to tourism impacts and argued the need for a national vision for tourism to ensure that the RMA achieved its original goals. Since then, a national tourism strategy has been published and changes in legislation have further empowered local authorities to further progress the sustainability agenda. This paper examines these developments and the ensuing implications, concluding that significant progress has been made in developing tourism policies at the local level, but that a number of constraints and issues limit the development of New Zealand as a sustainable destination.     

Gliricidia sepium Carbon Inputs and Soil Carbon Pools in a Costa Rican Alley Cropping System

Alternative land management practices, including agroforestry, help to maintain levels of soil organic matter (SOM) and can facilitate soil carbon (C) sequestration for mitigating atmospheric CO₂ emissions. This study quantified C inputs and determined the changes of the soil C pool in a 19-year-old Gliricidia sepium alley cropping system, studied at two fertiliser levels (tree prunings only [? N], and tree prunings plus chicken manure [+ N]), and was compared to a sole crop system. Carbon input from tree prunings ranged from 455 to 457 g C m^{? 2} y^{? 1}, whereas C inputs from crop residues were similar between alley- and sole crops ranging from 121 to 159 g C m^{? 2}y^{? 1}. The soil organic C (SOC) pool in the alley crop was 16–23% higher than the sole crop. In the 19th year of alley farming, SOC was significantly higher (p < 0.05) in the alley crop (3.2%) compared to the sole crop (2.4%), and was also greater compared to that at the time of establishment of the agroforestry system (2.8%). Gross SOC turnover to a 20-cm depth ranged from 12 to 14 years in the + N and ?N alley crops compared to 49 and 50 years in the + N and ?N treatments for the sole crops. Residue stabilisation efficiency in the alley crops was 39% and 55% in + N and ?N treatments respectively.     

Is external research assessment associated with convergence or divergence of research quality across universities and disciplines? Evidence from the PBRF process in New Zealand

ABSTRACT

Performance-based research evaluations have been adopted in several countries both to measure research quality in higher education institutions and as a basis for the allocation of funding across institutions. Much attention has been given to evaluating whether such schemes have increased the quality and quantity of research. This paper examines whether the introduction of the New Zealand Performance-Based Research Fund process produced convergence or divergence in measured research quality across universities and disciplines between the 2003 and 2012 assessments. Two convergence measures are obtained. One, referred to as β-convergence, relates to the relationship between changes in average quality and the initial quality level. The second concept, referred to as σ-convergence, relates to the changes in the dispersion in average research quality over time. Average quality scores by discipline and university were obtained from individual researcher data, revealing substantial β- and σ-convergence in research quality over the period. The hypothesis of uniform rates of convergence across almost all universities and disciplines is supported. The results provide insights into the incentives created by performance-based funding schemes.     

基于Linux的嵌入式远程视频采集控制系统设计

提出了一种基于Linux和嵌入式远程视频信息采集、压缩、传输和系统控制等方面的设计方法,能将监控现场的情况自动判断分析,对监控现场以报告和实时视频的形式通过网络在控制中心的显示屏上显示出来。     

基于TCP/IP的嵌入式WebServer网络测控系统设计

本文研究基于TCP/IP协议栈的嵌入式系统在网络智能设备中的测控应用设计。以Rabbit2000网络微处理器和Dynam ic C软件开发环境为例,阐述构建嵌入式W ebServer的具体技术及相关的实现方案;详细介绍了实现TCP、UDP报文进行网络通信、串行口数据通信和对网络智能设备的测控技术等,并给出系统硬件原理框图和有关软件实现的程序代码及流程图。     

Overcoming the barriers to successful implementation of information technology in the U.K. hotel industry

This article examines the organisational barriers to successful implementation of information technology in the hotel industry. These are barriers of will, ability, and finance which block the routes to integration of internal systems.