国有股减持的困境与出路

随着战略管理的观念与技术在我国企业管理中的应用 ,战略成本管理在我国企业中的推行势在必行。企业在从传统成本管理向战略成本管理转变中 ,应特别注意树立正确的成本管理思想、拓展成本管理的范围以及改变现有的生产方式三方面问题。     

Bank Monitoring and Environmental Risk

Abstract:  Loan announcement effects for 152 Canadian companies are examined to investigate the efficiency of monitoring by banks facing lender environmental liability. Market reaction to the announcement of bank debt to 'environmental' firms is more positive and significant than for 'non-environmental' firms and, for firms in industries with a higher likelihood of experiencing spill events, is more positive and significant, reinforcing earlier results that establish a relationship between specific loan/borrower characteristics and announcement period excess returns and providing further evidence on the 'uniqueness' of bank loans by demonstrating the superior ability of banks to monitor corporate borrowers exposed to environmental liability.     

An Important Field： Environmental Accounting

With the environmental crisis, the government has issued many regulations, and the importance of environmental accounting also become more and more attached. This paper will focus on the standards and information of environmental accounting.     

氟化工新产品的市场前景及发展建议

本文重点论述了氟化工新品的市场状况及在工业上的应用，针对氟化工行业发展现状，提出应采取的主要措施。     

Uncertainty in the Austrian Theory of Capital

This paper is based on the traditional Austrian Theory of Capital which deals with expected values of future returns of investments over various periods of time. The longer the time period that elapses between the beginning of a production process and its end, the higher the (expected) productivity must be due to positive time preferences of individuals. This paper focuses on the uncertainty of future returns and on uncertainty preferences, instead. Based on the Hayekian idea of the dispersion of knowledge in society, it will be shown that there is a systematic relationship between the structure of capital and uncertainty. This result will be derived for a production process characterized by complete vertical integration and one which is not completely vertically integrated. The distinction between these two settings is crucial, if one accepts the distinction between an individual and a social period of production and the planning horizon which are introduced in this paper.     

碳酸二甲酯的生产技术与市场分析

介绍了碳酸二甲酯的生产工艺、国内外生产和消费情况，并对我国碳酸二甲酯今后的发展提出了建议。     

2001-2002年山东省农药工业回顾

本文在广泛调查与深入分析的基础上 ,对山东省近两年的农药生产、科研、销售和应用情况进行了综述。为企业及有关部门提供了详实可靠的资料。     

氟硅酸泵的国产化实践

硅氟酸极具腐蚀性 ,考虑到经济性 ,2 0 #合金、哈氏合金、蒙乃尔等贵金属很少被选为泵材。由于橡胶、塑料等高分子材料具有很好的抗蚀性和一定的机械性能 ,且价格便宜 ,因此一般选用其作为泵体材料。我们通过分析、比较 ,成功选择国产氟硅酸泵替代国外进口泵 ,实现国产化。     

明代皖南平原的圩田与农业生产

洪武时期，旧有圩田得到迅速恢复；建文至正德期间，圩田有较明显的发展，扩大了耕地面积，富豪围垦在其中占有重要地位，同时，圩田发展与蓄水防洪的矛盾已经凸显；嘉靖以后，水灾呈现加剧的趋势，除固有的自然因素的原因外，过度围垦、民人渔利、修防低效等社会因素起着重要作用，同时，对圩田的治理有新的进展。圩田在皖南平原农业生产上具有重要作用。