完善高校会计核算工作之对策

会计核算工作的好坏影响着高校财务工作的质量,高校财务部门应对会计核算中存在的问题引起重视,提高会计核算的水平和质量,以更好地服务于高校教育事业。     

全面质量管理和ISO9000标准的局限性

简要分析了全面质量管理和ISO9000标准在适应技术创新、管理创新、制度创新和企业信息化要求，以及完全保证质量等方面的局限性。指出“中心的错位”、“质量不是全部”是问题的关键。提出了全面管理（TM）和全面管理系统（TMS）的概念。     

论内部会计控制的局限性及其对策

内部会计控制局限性受内部控制环境的影响;会计职业技能和会计职业道德教育水平影响会计人员素质;会计业务程序控制是重要的控制方式;财务预算管理能够有效克服企业信息的不对称;内部审计控制能够保证内部会计控制评价的客观公正;加大外部会计监督的力度有重要意义;内部会计控制制度的建设已成为重要的课题。     

黄石水泥工业的限制与发展

国家明令控制水泥总量、关闭小水泥厂，调整产业结构，黄石水泥工业产品过剩，且良莠不齐，本文就现状情况进行分析讨论，从小水泥厂淘汰看黄石水泥工业的出路。     

用人单位对员工权利限制的正当性标准探讨

用人单位对员工权利的限制,有其存在的合理性和必然性,法律应对此予以认可。同时法律应确立相应的权利限制 的正当性标准,以对用人单位限制员工权利的行为加以必要的规范和指导。对劳动者实行倾斜立法,只能是立法的技巧,而不 能是立法的理念,法律必须兼顾用人单位的经营利益。     

Developers and farmers intertwining interventions: the case of rainwater harvesting and food-for-work in Degua Temben,Tigray, Ethiopia

Understanding the objectives, strategies and actions of the different actors that play a role in the implementation of rural development programmes is a key to explaining the latter's success and sustainability. Based on in-depth anthropological fieldwork and from an actor perspective this paper shows how the Rainwater Harvesting Pond Programme (RHPP) and the public work component of the Productive Safety Net Programme (PSNP) work out in practice in one district of the Tigray region in Ethiopia. Developers and farmers turn the two essentially unrelated rural development programmes into practically intertwined interventions, which leads to an undesirable set of outcomes. The RHPP's participants, who are conceived of as willing to improve, are favoured above other candidates for employment in the PSNP, which farmers compete for. Developers' and farmers' moves and countermoves result in targeting errors in the PSNP and in farmers massively constructing rainwater harvesting ponds, the large majority of which fail because farmers do not aspire to make them succeed, but merely see them as a stepping stone to employment in the PSNP. In addition both groups' perception of each other is affected. Our observations challenge prevailing interpretations of the effects of development interventions on Tigrayan people's livelihoods.     

限额采伐管理制度对林农采伐决策影响分析——基于采伐成本的思考

引入消费成本的概念,分析了限额采伐管理制度下林农沉重的采伐成本。政府与林农的不完全信息动态博弈模型揭示了如果采伐成本负担过重,无论政府的支付函数如何,林农的最优选择都是滥伐。福建省闽侯县林业局的林政执法案件统计资料及200户林农调查问卷的分析结果表明限额采伐管理制度是导致"林木滥伐"的重要因素。     

A High Road to Sustainability? Wildflower Harvesting,Ethical Trade and Social Upgrading in South Africa's Western Cape

This paper evaluates the outcomes from an ambitious wildflower harvesting programme in South Africa's Western Cape, which has sought to achieve positive outcomes in terms of socio‐economic development and biodiversity conservation. Indigenous wildflowers, harvested according to conservation principles, are processed into ‘Cape Flora’ bouquets and sold into international and domestic markets. The principal supply chain provides an example of ethical trade due to the explicit environmental and social standards that are required at local sites of production. The incorporation of such standards represents an attempt to engender economic and social upgrading within the value chain. In this sense, the programme is consistent with dominant policy discourses, which suggest that exploiting potentially profitable niches within international trade flows represents a ‘high road’ to economic growth and transformation. The paper focuses upon the job creation and social impacts of the programme in the context of efforts to overcome South Africa's deeply entrenched socio‐economic disparities and high poverty levels. Despite impressive growth in production and exports during the global financial crisis, there have been mixed outcomes in terms of benefits to stakeholders at the upstream end of the supply chain. The paper concludes by considering the extent to which local initiatives operating under the framework of ethical trade possess the potential to facilitate effective social and economic upgrading.     

Regulation and Evolution of Compliance in Common Pool Resources

The evolution of compliance with regulation and the evolution of a CPR stock are modeled jointly in a setup where replicator dynamics describing compliance with harvesting rules are combined with resource stock dynamics. This evolutionary approach suggests that in long‐run equilibrium, coexistence of both cooperative and non‐cooperative rules is possible under regulation. Stock effects on profits and a certain structure of auditing probabilities could imply the emergence of a limit cycle in areas of low stock levels, as an equilibrium outcome. It might be easier for the regulator to obtain full compliance under precommitment to fixed auditing probabilities.     

New development: Eight and a half propositions to stimulate frugal innovation

This article distills some key ideas and practices which research indicates can stimulate innovation in public services in thrifty ways. Some propositions may be surprising, given the conventional wisdom about innovation. The propositions are intended to provoke policy-makers, public managers and academics, challenging thinking and encouraging new approaches to innovation.