非上市公司在新企业会计准则执行中的问题与对策

新会计准则的颁布实施,对企业、投资者等经济社会各方面产生诸多影响,而目前的研究焦点多集中于上市公司。随着时间推移,越来越多的非上市公司开始执行新准则,并暴露出诸多问题。主要总结分析了非上市公司新准则执行中的问题,并提出相应对策,以期抛砖引玉。     

基于提高安徽省财政支农资金使用绩效的思考

文章在对2003～2007年间安徽省财政支农资金的增长、使用、分配及管理情况的综合分析基础上,提出了调整和优化财政支农资金的支出结构,并提出建立健全的资金管理制度、创新资金管理等机制提高安徽省财政支农资金的使用绩效的对策建议。     

Do demand curves for stocks slope down?: Evidence from aggregate data

We examine whether the aggregate demand curve for stocks is downward sloping. As a proxy for aggregate demand, we use net outflows (dividends plus repurchases less net issues) from the stock market scaled by the previous year's market capitalization. To disentangle the information and price pressure effects from the demand curve effects, we use an information-free demographic variable as an instrument and look at the relation between annual changes in aggregate demand and excess market return. We find that information-free changes in the annual aggregate demand for stocks do not lead to changes in the annual excess market return. This finding supports long-term horizontal demand curves for stocks.     

ECONOMIC IMPLICATIONS OF POLICY RESTRICTIONS ON WATER WITHDRAWALS FROM SURFACE AND UNDERGROUND SOURCES

The appropriation of water for economic activities is limited by regional surface and underground endowments, and symptoms of environmentally unsustainable withdrawals are already visible in many regions of the world. In this paper we investigate the economic implications of water policy imposing source- and region-specific restrictions on water withdrawals taking the Mexican economy as a case study. We use an inter-regional input–output model of Mexico's hydro-economic regions to allocate production subject to the availability of water and other factors of production. Water sustainability requires a reduction of 7.5?km³/yr of groundwater withdrawals, which is compensated by an increase of 3.4?km³/yr of surface water, an expansion onto an additional 1.4 million hectares of rainfed land, and modifications in subnational patterns of food trade. This framework for evaluating scenarios describing sustainability-oriented water policies is readily applicable to other regions.     

我国城市化危及土地资源持续利用的立法原因探析

随着我国城市化进程的不断加快 ,土地资源供给的有限性与人们对土地资源需求的无限性之间的矛盾日益突显。而在此背景下重新修订公布的《土地管理法》在涉及建设用地需求的无限扩展与农业用地数量的持续下降这两个突出问题上 ,并没有明确政府的职能定位 ,也反映出了相关制度的模糊性。本文就此进行了探讨。     

工程施工中承包商索赔的基本程序

介绍了工程施工中承包商向业主索赔的程序。该程序包括：提出索赔要求，报送索赔资料，谈判协商，邀请中间人调解，提交仲裁机构或法院。实践中，并不是在每次索赔中这些程序都会全部出现。比如，邀请中间人调解成功之后，就没有必要再提交仲裁机构或法院了。采取文中所提出的程序，可以有效地维护承包商的合法权益。     

Selecting people based on person‐organisation fit: Implications for intrateam trust and team performance

Teamwork is widely adopted in organisations. Although much evidence indicates that using person‐organisation (P‐O) fit as a selection criterion benefits individual employees, little is known about how this practice influences team functioning. Drawing on the input‐mediator‐outcome model and the research on value congruence, this study built and tested a model that links P‐O fit in recruitment to work teams' performance. Based on data collected from team members, team leaders, human resources managers, and chief executive officers in 96 firms, we found that P‐O fit in recruitment had a positive relationship with team performance and that intrateam trust mediated the relationship between P‐O fit in recruitment and team performance. Further, this mediated relationship existed only when the organisation had a weak, rather than strong, respect‐for‐people culture. This study contributes to the P‐O fit and team literature and has practical implications for human resources practices and team management.     

浅议云南民族文化旅游资源的保护性开发

云南少数民族众多,民族文化旅游资源丰富,民族文化旅游资源开发已成为云南旅游业的重要支柱和独具特色的品牌。云南民族文化旅游资源的开发是云南旅游发展战略的关键,文中就其保护性开发进行论述。     

水污染与城市供水安全

城市供水安全已成为社会关注的焦点,在分析影响城市供水安全因素的基础上,提出了解决城市供水安全问题的对策.     

浅谈如何控制投标单位在公路工程投标中的风险

参加公路工程投标对于投标单位来说存在很大风险,文章从几个方面阐述了投标单位在公路工程投标中应如何控制风险,具有一定的参考价值和借鉴意义。