A meta-design approach to agroindustrial buildings: A case study for typical Italian wine productions

The study is part of a wider research aiming at defining building design criteria for small and medium-sized wine-growing and producing farms. The goal of this paper is to work out and validate a specific meta-design process, suitable to lead to the definition of possible layout solutions optimized in terms of functional requirements. The production process has been resolved into two macro-phases, in their turn composed of sections consisting of various series of operations and functions. The in-depth analyses performed on the spatial requirement of these operations and functions allowed to define the functional areas and spatial units suitable for building design. Finally, their functional and spatial relations were analysed through flow charts and matrix approach. The results allowed us to outline examples of possible layout solutions.     

海洋旅游危机事件及其管理体系构建研究

近年来地震、海啸、海盗等海洋旅游危机事件频发,海洋旅游安全日益引起大众关注.海洋旅游危机事件可分为人为事件和自然事件两种类型,具有不可预见性、突发性、空间规律性、救援难度大等特点,会不同程度地影响旅游者的安全和信心,造成旅游企业经济和信誉损失,影响旅游目的地的可持续发展.可依据预防、准备、反应、恢复的"PPRR"模式构...     

关于城乡关系与新农村建设的理论思考

新农村建设是党和国家在新的历史时期调整城乡关系的重大战略举措。它不仅有利于增加农民收入、改善城乡收入分配格局、振兴农村经济，而且有利于推动城市化，彻底解决困扰我国经济现代化进程的“三农”问题。新农村建设的本质是解决由于城乡经济发展失衡导致的结构性矛盾，促进我国国民经济的长期健康、稳定发展。新农村建设不是“逆城市化”或“反城市化”，而是从中国的国情出发，加快我国由二元经济向一元经济转化的必经之路。新农村建设要围绕理顺城乡关系，加快城乡融合这条主线，在经济市场化的大背景下，要重点提高广大农民参与市场经济的能力。     

对新疆霍城县农村沼气建设的思考

农村沼气建设是社会主义新农村建设的重要内容,是广大农民群众的迫切要求。本文以新疆霍城县为例,介绍了该县沼气建设的基本情况和经验,分析了沼气建设中存在的问题,提出应从搞好宣传、增加资金投入、完善农村沼气技术服务体系、提高沼气的综合利用程度等方面采取措施,以加快农村沼气建设步伐。     

建设单位如何做好基建管理工作

基建是国民经济的基础,基建管理工作是一项综合性很强的工作,对建设单位而言,其目的就是以预定的代价取得最大的效果,或对预定的效果花费最小的代价。本文针对目前建设单位的基建管理研究工作较少的情况,对建设单位如何做好基建管理工作做了一些初步的研究。     

企业运营转型过程中的人才能力培养体系构建

运营转型是企业实现内涵式发展的必由之路,而人才是企业实现运营转型的关键因素之一。本文通过分析企业运营转型过程中对人才提出的新要求,结合企业人才培养现状,提出符合运营转型要求的人才能力培养体系构建的思路。     

Portfolio performance manipulation in collateralized loan obligations

We examine the discretionary activities that CLO managers engage in to pass monthly overcollateralization (OC) tests. These tests require a CLO's loan portfolio value, scaled by the CLO notes’ principal balance, to be above a certain threshold. Using CLOs’ granular disclosures, we develop model-free estimates for discretionary loan fair valuation and transaction-based proxies for strategic loan trading. We find a positive association between these discretionary activities and the probability of avoiding an OC test violation. This association varies predictably with junior noteholders’ influence and CLO market conditions. Strategic trading—but not discretionary fair valuation—relates to worse future CLO performance.     

2009年澳大利亚科技发展动态研究

本文报告了2009年澳大利亚的科技政策动向、科技计划执行情况、高新技术产业发展和取得的一些成就、科技统计数据与主要科技指标以及开展国际科技合作的情况。     

对推进基层商业银行绩效考核机制建设的思考

近年来,我国商业银行股份制改革不断深入,建立能够全面考核员工工作业绩,有效促进战略发展目标的实现,提升核心竞争力的绩效考核机制,已经成为各家商业银行完善公司治理结构建设的核心课题之一。目前,随着各家商业银行不断推进机构扁平化管理,加强对各业务条线的量化考核,绩效考核机制也正处于不断改进和完善的过程之中。建立科学合理有效的绩效考核机制,有助于商业银行引导员工的行为方向与银行战略目标保持一致,提高内部管理水平,提高员工的工作效率,推进人才的培育和成长。     

Accounting Regulation and Management Discretion—A Case Note

This article explores the manipulation of published financial reports in order to counter the potentially unfavourable impact of newly introduced regulation. In this case the reported capital ratio of a major British building society was enhanced using a sale and leaseback transaction with a related party and a change in depreciation policy, methods which reflected limited alternatives. Analysis of the case is set in the context of the sector and addresses the questions of whether these manipulations were within then‐prevailing generally accepted accounting principles and why, despite disclosure in the society's financial statements, they failed to attract public comment or concern, regulatory action or an audit qualification. In examining a major British mutual financial organization we depart from traditional analyses of managerial discretion in accounting choices in British companies.