美国会计准则超载问题:思考与启示

随着社会经济的发展,美国会计准则出现了"会计准则超载"问题.会计准则超载问题的产生是由一系列影响因素所造成的,而我国在进行会计准则的修订及完善时也可从中获得一些启示.     

安庆市新城东区的污水再生利用方向规划

阐述了目前城市污水再生利用的主要方向，并结合安庆市新城东区的特征提出了具体的方向性规划，对我国沿江丰水区的污水再生利用问题提出了参考性意见。     

论会计环境对会计准则制定目标的决定作用——我国制定会计准则的目标和价值取向探索之三

从纵向和横向两个方面分析会计环境与会计准则制定之间的决定与被决定关系 ,结合我国目前和未来一段时间各个会计环境要素的实际 ,较详细地论述了我国会计环境对我国会计准则制定目标的决定作用 ,从会计环境决定的角度对我国制定会计准则的目标进行了探索     

国际投资中污染产业转移的实证分析

国际投资中污染产业转移的问题受到了发达国家和发展中国家的普遍关注。理论分析认为,由于各国的环境标准存在差异．因而导致污染产业从环境标准高的国家转移到环境标准低的国家。在实际中是否存在这种现象以及转移的范围及程度多大则需要实证分析来验证。本文的实证分析表明：环境标准与污染产业转移之间并不存在必然的联系。     

新企业会计准则——借款费用对企业的影响

国际会计准则--借款费用是目前所有国际会计准则中认同度较高的准则,本文对我国新企业会计准则第17号--借款费用与原借款费用准则进行分析和比较,指出新旧准则的具体规定对企业的会计核算和会计信息产生的不同影响.并将国际准则与国内准则进行比较,分析新准则与国际会计准则还存在的差异.     

FDI and inequality in Vietnam: An approach with census data

We investigate the effects of inward FDI on income distribution and absolute living standards in Vietnam using census data from 1989 to 2009. We compute the number of employees of foreign establishments in each of Vietnam's provinces for each year, and use that as a measure of local FDI. We estimate the effects of FDI on local households’ living standards as reported in the data, broken down by educational background to allow us to analyze effects on inequality. Estimates based on the repeated cross section indicate that rising FDI in a province is associated with a slight decline in living standards for households there if they do not have a member employed by the foreign enterprises, with only modest gains for households who do have a member employed by the foreign enterprises. These estimates may reflect composition effects, however, since we find large movements of people toward the provinces receiving the FDI. The findings show that measuring the effect of FDI on household welfare is more difficult than measuring the effect of trade policy, and may pose a difficulty for the view of FDI as a general anti-poverty strategy.     

Renewable energy and low-carbon policy spillover effects on natural gas demand

Recent legislation intended to increase the use of renewable energy sources and lower the amount of carbon dioxide emissions from energy has changed the structure of energy markets. The effect of these policies on carbon-intensive fuel sources is rather obvious. For natural gas, though, the effect is not immediately clear. This letter uses a structural model of natural gas demand to uncover whether these policies have led to increased demand because natural gas is a relatively clean source of energy that couples well with renewables or if these policies have crowded out natural gas on net.     

声发射技术在起重机检测中的应用

介绍了几种常用的起重机检测方法,对声发射检测技术做了简要说明,分别从检测标准、应用及检测系统三方面综述了声发射技术在起重机检测中的应用现状。     

对《钻井液用消泡剂评价程序》标准的认识和建议

评价和衡量消泡剂性能优劣的主要技术指标是钻井液密度恢复率。石油天然气行业标准SY/T5560—92《钻井液用消泡剂评价程序》对钻井液密度恢复率的作出了比较详细的测试规定和要求。根据在实际工作中的摸索总结,建议变发泡后和消泡后钻井液密度的测试方法由密度计测试为体积计算。     

论全面质量管理与质量管理体系标准的关系

阐述了全面质量管理与ISO9000标准的异同,比较分析了两者的相同点与不同点,论述了全面质量管理与ISO9000标准的关系。指出,实施ISO9000系列标准为主的质量管理是“以标准为主的质量管理”;全面质量管理是站在产品的制造者的立场建立的一种人本管理思想,而ISO9000是站在用户立场建立的一种管理制度;推行ISO9000可以促进全面质量管理的发展并使之规范化,ISO9000也可从全面质量管理中吸取先进的管理思想和技术,不断完善。