矿产资源勘探与评价会计准则的国际趋同研究

在会计准则国际趋同方面，澳大利亚走在了最前面。国际会计准则理事会（IASB）和澳大利亚会计准则委员会（AASB）同时发布了国际财务报告准则IFRS6和与其对应的澳大利亚准则AASB6-《矿产资源的勘探与评价》。通过比较AASB6与IFRS6的制定背景、框架结构和内容的异同，发现AASB6体现了AASB对会计准则国际趋同制定的总体策略，而且在与国际会计准则趋同的同时，充分体现了澳大利亚国情，这对完善我国的《石油天然气开采准则》应该有所启示。     

基于心理契约的员工离职分析及管理策略

引入了心理契约概念,并探讨心理契约如何影响员工的离职行为,提出通过人力资源管理引导员工心理契约,从而达到组织主动应对员工离职的人力资源管理策略。     

民间借贷之现状与抉择探析

民间借贷的规模占据农村、城镇中小企业资金借贷的很大比例，尤其在个体工商户中所占比例更大。民间借贷之所以能够长期存在，有其存在的必然性。民间借贷对于提供资金资源、调整经济结构等方面具有积极的意义，但同时也有消极的影响。因此，应当从理论和政策上给予民间借贷一个合适的定位。同时，应建立民间借贷登记制度．规范其利率管理，逐步发挥其市场导向优势，使民间借贷合法化、公开化。     

城市生活垃圾资源化政府最优补贴博弈分析

城市生活垃圾资源化能够带来巨大的经济效益、环境效益与社会效益,是贯彻国家绿色发展理念的必经之路。城市生活垃圾资源化体系的持续发展需要政府补贴作为保障,减少资源化产品与同类非资源化产品的价格差异,弥补相关企业投入产出不匹配的矛盾。本文基于社会福利最大化理论,将政府补贴作为决策变量,构建各利益主体之间的价格博弈模型,确定政府最优补贴额度和其他主体的最优决策,并根据结论提出相关建议。研究表明:要实现整体效益最大化,政府需要在不同环节采取不同的补贴方式与补贴额度。     

突发公共卫生事件的 应急医疗资源配置研究——基于网格化管理和大数据平台

应急医疗资源是应对突发公共卫生事件最重要的物质基础和保障。在对前人研究进行总结的基础上,分析了目前我国在突发公共卫生事件时应急医疗资源调配机制的不足和网格化管理应用到资源配置中的可行性和优越性,以此将大数据平台和网格化管理模式引入到应急医疗资源的配置研究中。在对应急医疗资源的配置过程进行网格化模型设计的基础上,根据我国应急医疗资源配置的需要和特点,确定了网格系统中的基本单元,即网格划分,并选择五层沙漏模型作为突发公共卫生事件时应急医疗资源配置的网格模型架构,以期完善我国的应急资源管理体系,进一步提高我国在突发公共卫生事件时应急医疗资源的调配和管理水平。     

基于财务会计准则视域下的人力资源管理分析

论文分析了财务会计准则对企业人力资源管理的影响,阐述了基于财务会计准则的企业人力资源管理的具体内容,并进一步探讨了财务会计准则视域下人力资源管理的实践路径。     

刍议中小企业人力资源管理中的问题与对策

企业人力资源管理和思想政治工作在现阶段属于企业工作和改革重点,把这两者相互融合进行开展,有利于企业管理质量的提升。人力资源管理和思想政治工作在企业中是两项至关重要的内容,这两大内容在工作方向、面向对象和未来发展目标方面具有高度相似性。积极融合两方面内容,不仅有利于提升职工整体素养和个人综合能力,也促进了企业管理工作成效的提高。企业应充分认识到两者融合的巨大价值,积极提出具体发展对策。     

桂北地区乡土文化资源与乡村旅游经济互动发展研究

由于国内社会经济的飞速发展,人民群众的生活水平越来越高,使得近年来出行旅游的人越来越多,这在很大程度上促进了旅游业的发展。特别是国内各地乡村旅游业的快速发展,大大推动了乡村经济的繁荣,促进了乡村现代化发展。论文以桂北地区乡土文化资源为研究对象,认为在发展乡村旅游经济的同时,更要重视乡土文化资源的保护与传承,从而有效实现乡村旅游经济的可持续发展,促进乡村旅游业以及社会经济的健康发展。     

Socioeconomic predictors of forest use values in the Peruvian Amazon: A potential tool for biodiversity conservation

Conservation is a crisis discipline requiring rapid action with limited funds. This study examines the potential of socioeconomic variables to predict forest use values. If natural resource use can be predicted from socioeconomic data, conservation planners could rapidly identify and focus conservation programs on the sectors of local populations that most intensively utilize local flora and fauna. Families in three communities in the northern Peruvian Amazon were surveyed over a 6-month period. Data were collected on use of flora and fauna from six locally determined use categories (food, medicine and poisons, wood, weavings, adornments, and “other”) in forest types of three age classes (fallow fields—very young forests, young secondary forests, and old secondary forests). Forest use values were the dependant variables calculated in $/ha/year. Socioeconomic variables included: age, education, family size, residence time, land worked, land owned, number of fishing nets, chickens, pigs, cows, and/or mules owned (all proxies for productive assets), and level of ecological knowledge (ability of informants to correctly identify forest species and answer basic questions about their biology). Ordinary least square multiple regressions were run independently for each forest type. Regressions were also run separately for the two most valuable use categories, food and wood. Low R² adjusted values (all < 0.3) reflect the difficulty in predicting human behavior due to confounding variables and complex interactions. Residence time and a household's community of residence were the most significant predictors of forest use values. Households in Vista Alegre, the community with the highest density of people and smallest landholdings per household, extracted the highest value of forest products per hectare. The longer a family stayed in any community the higher the value of forest goods they extracted. If families that lived in an area longest are the most intensive extractors of forest products, they should be a major focus for conservation programming. In addition, the higher value of products extracted from forests by some families may make them more open to strategies seeking to protect long-term viability of the resources they utilize. The importance of residence time also indicates that planners need to account for changes in the resource use patterns of stakeholders over time.     

Common pool resources and contextual factors: Evolution of a fishermen's cooperative in Calcutta

The CPR school has successfully rebutted Hardin's pessimistic Tragedy of the Commons model. However, in recent years, critics have focussed on the inward orientation and lack of contextual analysis characterising the writings of the CPR school.Oakerson [A Model for the analysis of common property problems. Working Paper R86-13. Workshop in Political Theory and Policy Analysis, Indiana University, 1986] and Ostrom [Governing the Commons. Cambridge, Cambridge University Press, 1990] have detailed the list of variables that have to be studied to understand the mechanics of collective action. However, these factors are internal to the community. Recent critics' point out that the actions of individual agents are also influenced by the alternatives embedded outside the system. These variables are collectively labelled contextual factors.In our paper, we have analysed the case of a fishermen's cooperative in the Calcutta Metropolitan District to show how the historic and economic context shapes targets of resource users and affects the feasibility of alternative courses to achieve the target by determining opportunity and transaction costs of actions. This indicates the importance of contextual factors in explaining the formation and evolution of the resource regime.