Ethical Education in Accounting: Integrating Rules,Values and Virtues

Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged.     

GENDER AND POVERTY: ISSUES AND POLICIES WITH SPECIAL REFERENCE TO ASIAN DEVELOPING COUNTRIES

Abstract. Recent years saw the outpouring of a theoretical and empirical literature, exploring the nexus between gender and poverty in developing countries. This paper, which provides a critical review of the literature, examines the conceptual basis for a gender-focused approach to poverty alleviation; reviews the relevant empirical studies and data, drawn principally, but not exclusively, from Asian developing countries; and explores the role of public policies to redress gender disparity. The present review argues that the conceptual basis for many gender-focused policies is far from well-established. The empirical foundations of many conventional wisdoms as well as of popular policies remain fragile due to the dearth of reliable gender-segregated data and rigorous empirical studies. The paper underscores the need for more careful empirical analyses as an input to formulating sound public policy with regard to gender and poverty.     

湖南西部山区景观生态建设的探索

湖南西部山区开发是该区脱贫的重要措施,也是维持自然生态安全的重要保障;如何实现湖南西部山区可持续发展和生态安全保障的双赢,对该区扶贫及今后的开发具有非常重要的意义。过去的开发,存在着毁林开荒,毁草开荒;森林资源经营不当;生物多样性资源价值认识偏颇;城镇化过程无序;扶贫方式等方面的问题与不足,这些问题可采用景观生态规划先行,实施森林分类经营,加强天然林保护工程建设,进行生态农业和生态村镇建设,开展山区景观生态建设等景观生态学途径来实现。     

转型经济背景下信任对新创企业资源获取的影响

转型经济背景下,新创企业需要面对复杂的不确定性和机会主义行为,这使得企业获取资源更加困难。信任是一种理想的非正式的市场治理机制,有助于新创企业在法律、法规等正式制度不能完全发挥作用的转型经济环境下,减少不确定性和机会主义行为的影响,获取更多关键性资源。     

The Stochastic Seasonal Behaviour of Natural Gas Prices

Previous studies have explored the seasonal behaviour of commodity prices as a deterministic factor. This paper goes further by proposing a general (n+2m)‐factor model for the stochastic behaviour of commodity prices, which nests the deterministic seasonal model by Sorensen (2002) . We consider seasonality as a stochastic factor, with n non‐seasonal and m seasonal factors. The non‐seasonal factors are as defined in Schwartz (1997) , Schwartz and Smith (2000) and Cortazar and Schwartz (2003) . The seasonal factors are trigonometric components generated by stochastic processes. The model has been applied to the Henry Hub natural gas futures contracts listed by NYMEX. We find that models allowing for stochastic seasonality outperform standard models with deterministic seasonality. We obtain similar results with other energy commodities. Moreover, we find that stochastic seasonality implies that the volatility of futures returns follows a seasonal pattern. This result has important implications in terms of option pricing.     

林业是推动绿色发展的万世之基——论绿色发展的林业观

绿色发展是应对经济社会发展模式转型的战略选择,林业是推动绿色发展的万世之基。该文介绍了林业产业的五大特征,阐述了林业是实现绿色发展战略大势之所趋,林业是实现强国富民造福人类之所需,林业观是推动现代林业发展理论根脉之所在,政策是加快林业发展之所求。最后,对发展绿色生态林业提出了几点意见和建议。     

园林景观规划设计与地域文化

地域文化的缺失导致园林景观规划设计及其实施效果呈现雷同的趋势,通过提出规划设计中地域文化的范畴和意义,强调了体现地域文化在规划设计中的重要性。借助三个实际的规划设计案例从宏观角度提出规划概念应与地域自然特点、人文特点等要素有机结合,从而从微观角度提出设计可采用保留、抽取、融合、再现等手法来体现地域文化。此外,在规划设计中运用地域文化应该注意契合性、创新性、烂漫性及可实施性等的几个方面的问题。     

海南岛自然生态系统服务价值评估

以卫星遥感影像为基础,运用"3S"技术,解译并统计了海南岛陆地自然生态系统的类型和面积,利用生态经济相关理论基础,评估计算出年海南岛陆地自然生态系统服务价值。结果表明,2008年海南岛自然生态系统服务价值约2198×108元,是当年全省GDP的1.5倍;森林生态系统的服务价值占四类生态系统(森林、草地、湿地和淡水)服务价值的81.77%,单位面积价值量达3260×104元/km2;自然生态系统在维持营养物质循环、水调节、大气调节等方面的间接使用价值约2076×108元,是直接使用价值的17.0倍。研究首次建立了针对海南岛陆地生态系统服务价值全面的评估体系,并在评估方法上择优、改进,对海南岛自然生态系统服务价值监测体系的构建及深入研究具有重要意义。     

解析线在园林景观设计中的形式表达

线是园林景观设计中一个重要的视觉造型元素。就景观设计中线的涵义、形态视觉特性等方面进行论述,并通过应用实例来阐述景观设计中线的几种表达方式,不同"线"的造型要素在不同应用情况下产生的不同景观效果。     

水·文化·印象——江南小城镇水文化景观建设之我见

水景观建设是当今的热门话题,怎样充分利用水体、水文化,体现人、河、文化、城镇是一个生态有机体,是其中的重要课题。以江南小城镇为例,对其水系景观现状进行总结,剖析今后小城镇水文化景观的发展方向,提出水文化建设的建议,为今后小城镇水景观建设提供指导依据。