从城市废水的污染现状谈废水的污染控制转移

文章以遵义市的地表水污染为例,从水环境质量和废水排放现状出发,提出了城市废水控制的转移。     

Household-level effects of China's Sloping Land Conversion Program under price and policy shifts

This study examined how agricultural households involved in China's Sloping Land Conversion Program (SLCP) could respond to expected changes in environmental and livestock policies and changing commodity prices. We calibrated a farm household model using 2009 survey data collected in northeast Gansu Province, China, and examined the responses of four different household groups. Household groups were distinguished based on the resources they possessed for either cropping, livestock husbandry or off-farm employment. We also calculated the opportunity cost of converting sloping land from grain crop production to perennial grass production and included the net value of the replacement crop in these calculations. Our model simulations indicated that subsistence-oriented households were most likely to participate in the SLCP, and that SLCP payment reductions could have large negative income effects for this group. Reductions in SLCP payments increased income inequality among households in the study area. Migration- and cropping-oriented households have fewer incentives to participate in the SLCP. With rising commodity prices, SLCP payments need to rise to avoid that subsistence-oriented households reconvert their land from perennial grasses to annual grain crops. Local government policies related to livestock production are being devised in Gansu as a method to lift incomes, and these policies could also have positive environmental benefits by increasing grass production on sloping land. The introduction of these livestock promotion policies had modest income effects but did not alter the area grown with grasses under the SLCP.     

Land-use change and socio-ecological drivers of wetland conversion in Ha Tien Plain,Mekong Delta,Vietnam

The loss and degradation of wetlands in the Mekong Delta has been caused by a combination of human activities (social systems) and natural events (ecological systems). However, the complexity and interaction of these socio-ecological factors are poorly understood. This study provides a better understanding of the complex social-ecological factors affecting land-cover change in the Phu My Lepironia grassland conservation area, part of Kien Giang Biosphere Reserve, Vietnam. A systems thinking approach was used to determine the interaction between the social system and land-use and land-cover changes. Results indicate that ensuring food supply and improving income are the key endogenous drivers of wetland degradation in the study area. Over-exploitation of wetland resources and inappropriate agricultural practices are accelerating wetland conversion and degradation. The conflict and unclear land tenure, coupled with a desire for higher income, has driven the community to convert and reclaim large parts of the wetland. This process is also driven exogenously by wetland access and the fluctuation of commodity prices, which in-turn results in transition from traditional to extensive cropping systems and expansion of cultivated land into the protected wetland. The relationship between people and wetlands must be central to the development of wetland policies and wetland management approaches. This will improve how land use policy supports sustainable sources of food and income for the local community and concurrently reduce pressures on wetland degradation. Any efforts made to protect the remnant wetland grassland and its diverse ecosystem by regulation should be supplemented by developing and sustaining the relationship between social systems and ecological systems.     

新会计准则下的衍生金融工具及其审计风险

金融衍生工具会计是现代财务会计领域一大难题,而对于衍生金融工具的审计更是审计领域的一大难题。随着衍生金融会计准则的推行,从而使衍生金融工具审计增加了更多的风险。因此,注册会计师应不断提高审素质,完善审计技术、改革审计模式,详细了解被审计单位的相关情况,并加强时被审计单位内部控制及执行情况的调查,以有效地降低审计风险。     

成品油物流成本控制探讨

随着我国市场经济体制改革的不断深入，特别是在当前加入WTO的大环境下．我国石油企业同外国石油公司的竞争越加激烈，在作为“第三利润源”的物流成本方面，我国的石油企业与外国的差距较大。因此。对成品油物流成本控制的研究将有助于我国石油企业做出正确的管理决策、增强企业的竞争力。文章对成品油物流成本的概念、内涵进行界定．对成品油物流成本进行分类．提出准确有效地控制成品油物流成本的方法。     

The Whonka Chocolate Company: Corporate governance and controls over financial reporting

Whonka Candy Company (Whonka) is a case study dealing with internal control and corporate governance. The company has grown rapidly over the last few years and achieved a large share of the wholesale chocolate market. The growth has caused many changes to corporate operations and financial reporting. Your responsibility as a new member of Whonka’s board of directors is to evaluate the company’s current system of control. Use the knowledge you have obtained regarding the Sarbanes–Oxley (SOX) Act (2002) (Sarbanes-Oxley Act of 2002. 2002, July 30. Available at http://www.sec.gov/about/laws/soa2002.pdf) and the COSO Internal Control–Integrated Framework (1992 and 2012) (Committee of Sponsoring Organizations of the Tre. (1994). INTERNAL CONTROL – INTEGRATED FRAMEWORK. Jersey City, NJ: AICPA. Retrieved on June 12, 2012 from http://www.snai.edu/cn/service/library/book/0-framework-final.pdf) and best business practices of accounting system design and operation to develop a report to the board. This case will challenge your ability to think critically and practice your written communication skills.     

Queue-rationed equilibria with fixed costs of waiting

The welfare impact of price controls is examined here in an exchange economy where agents may need to queue in order to make a transaction. Time spent in the queue is an endogenously-determined transaction cost, which agents take as given and which adjusts so as to clear markets when prices are prevented from performing this function. When queuing is required, it enters the household’s decision as a fixed cost, rather than increasing in proportion to the amount of good exchanged, as is far more common in the previous literature. Existence of competitive equilibrium is established for this general equilibrium model. Price controls are shown to cause notable inefficiencies, which differ from those of a proportional cost model. Moreover, in certain environments, price controls will unambiguously harm all individuals relative to a Walrasian equilibrium. The author thanks Beth Allen, Chris Phelan, and Jan Werner for their valuable guidance on this work, as well as Michael Magill, Martine Quinzii, Val Lambson, Nuray Akin, participants of the 2005 Midwest Economic Theory Conference, and members of the Mathematical Economics Workshop at the University of Minnesota. This work also benefited from the thoughtful comments of an anonymous referee. Partial funding came from NSF grants DMI-0070257 and DMI-0217974.     

Macroeconomic effect of capital controls as a safeguard against the capital inflow problem

Concerns that a rapid surge in capital inflow leads to loss of autonomy in macroeconomic policy, and that its reversal has significant negative effects on an economy, have motivated capital controls during the 1990s. Under a fixed exchange rate system without capital-account restrictions, a decrease in world nominal interest rates causes in a small open economy a deterioration in the current account, real exchange rate appreciation, and inflationary pressure, as pointed out by Calvo et al. (, ). This paper examines macroeconomic effects of capital-account restrictions as a policy response to the capital inflow problem under fixed exchange rates. Theoretical analysis shows that capital-account restrictions not only stem the capital inflow but also reverse the associated macroeconomic effects. The model implies that capital-account restrictions are effective measures against the capital inflow problem of emerging markets in the 1990s.     

Separating the Wheat from the Chaff: Icelandic and Irish Policy Responses to the Banking Crisis

When the stories of the Icelandic and Irish crises are told, they are framed as if one country did everything right to exit recession and the other country everything wrong. This article assesses their recovery policies and finds that the truth lies somewhere in between. By allowing its banking system to suffer substantial losses, Iceland shielded its citizens from the costly debt overhang apparent in Ireland. Ireland's commitment to open capital markets and price deflation has allowed trade flows to remain robust, and relative prices to realign to signal sustainable production plans to entrepreneurs. These responses provide a roadmap for other small open economies with large financial sectors entering similar crises in the future.     

Developing an Inter-Organization Relational Management Perspective

Abstract

Relationship marketing has become a frequently used strategy to increase the efficiency and effectiveness of an organization's marketing efforts. In order to manage relationships effectively over time, the domain (i.e., type of relationship) and the relational linkage (i.e., richness of interaction and communications) must be determined. In this paper, a process for establishing virtual management perspectives is developed illustrating the steps necessary for managing relationships between organizations and individuals within organizations. Taking a proactive approach to the management of relationships appears to be an essential dimension in insuring their success.