西方图书馆学与中国近代图书馆事业

本文介绍了19世纪末20世纪初西方图书馆学在中国的传播及影响,说明西方图书馆学在中国近代图书馆事业的产生和发展过程中所产生的积极影响。     

Rethinking the Land: The Development of Inland Saline Aquaculture in Western Australia

Inland saline aquaculture may offer an opportunity for income diversification and a potentially productive use of land that can no longer support traditional agriculture in salt-affected parts of inland Australia. Interest in inland saline aquaculture is increasing in Western Australia, however, production and investment levels are characteristically low. Inland saline aquaculture presents a continuum of production and investment options for landholders and investors, from being a small-scale, hobby-like remedial use of salinised farmland to a novel and legitimate agricultural industry. Successful progress toward the latter depends on a number of factors: appropriate production technology; identification and establishment of sustainable markets; establishment of environmentally sustainable production systems; and industry management. We use preliminary data from finfish aquaculture in inland Western Australia to consider why industry success requires concurrent development across all these fields.     

在西部民族地区完善财政生态补偿机制的对策建议

我国目前已经形成中央政府主导的对西部民族地区生态环境建设的财政补偿机制,但现行补偿机制具有很大的不稳定性、补偿不充足性、非长期高效性的特点,本文探讨如何为生态环境建设建立一种长效、稳定的兼容政府纵向和省区际间、流域间政府横向的财政补偿机制.     

The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences

This article reviews the development of Chinese single-entry bookkeeping, the emergence of Chinese double-entry bookkeeping and evolutionary trends from single entry to double entry. It identifies the invention and basic nature of Chinese double-entry methods which have reflected cultural changes from within the society. Given this historical perspective, conclusions are drawn about the nature of social and economic change in China and the impact of outside cultural influences. Of particular importance to the timing of progress is the primitive form of double entry entitled Three Feet. This had its gestation about the same time as European innovations were occurring in response to economic and cultural changes which sponsored bookkeeping methods as described by Pacioli. A critical question for examination at present is whether cultural evolution in China can yet support complete integration of its own accounting principles and fundamental philosophies with Western accounting methods. This has proved to be difficult in the past.     

《西方财务会计》双语教学模式的构建与实践

双语教学是实现培养国际化应用型人才目标的一个有效途径.本文对《西方财务会计》课程的双语教学进行了研究,就教学的目标定位问题,课程设计、教材选用,教学方法手段的改革及教学评价方法等作了详细探讨.     

Usefulness of financial ratios in a single industry

This paper reports the findings of a study on the relationship and ratio grouping of a well-published set of financial ratios within the context of a single, homogenous industry. The findings provide some insight into the validity of using single-industry ratio averages as standards to evaluate individual firm performance. Factor analysis was used to study the interrelationship among the ratios and to determine whether these ratios group in the “traditional” category of ratios suggested in the financial statement analysis literature. This analysis was followed by a cluster analysis of the composite ratios derived from the factor analysis to determine whether any consistent and stable statistical grouping of firms developed over time within the industry. These analyses were done for 72 companies for the period 1966–1975 using Dunn and Bradstreet ratios and Compustat data.     

西周不存在户籍制度

有很多学者认为,西周时已经形成了户籍制度。可是对比后代的一些史实我们会发现西周不可能存在户籍制,原因有三:一、从户籍制度形成的条件来分析,西周不可能存在户籍制度;二、《周礼》所记载的户籍制度不是西周时的实际制度;三、《国语》中的记载也能说明西周时不存在户籍制度。真正的户籍制度形成于战国时期。     

西部大开发战略与武汉城市功能的发挥

西部大开发战略的实施 ,为武汉这个中部特大中心城市的发展提供了机遇 ,如何顺势起飞 ,关键在于武汉中心城市功能的发挥。处于中部承东启西 ,九省通衢 ,基础强劲的武汉特大中心城市功能的发挥 ,也会有力地促进西部大开发战略的落实。武汉立足于其区位综合优势 ,从集散功能、生产功能、管理功能、服务功能、创新功能发展出发 ,借西部大开发之势重构和强化其金融商贸中心功能、交通枢纽功能、通讯信息中心功能、科技教育文化中心功能、生产和服务中心功能 ,是武汉发展和西部大开发的双赢策略。     

西部地区农村城市化动力机制研究

农村城市化是解决我国当前社会经济矛盾的途径之一，而其动力机制更是农村城市化研究的热点所在。本文通过分析比较东、西部地区之间存在的社会背景、地理环境及经济发展水平的差异，并针对其提出相应的政策及措施．激发、诱导其多元化动力机制，形成不同于东部地区的、西部地区特殊的农村城市化，从而加速西部地区的城市化进程。     

未来十年中国西部大开发新战略

中国西部大开发十年来取得了显著成效,但也存在着诸多问题。未来十年,是中国深入推进西部大开发的关键时期,必须坚持“民富为先、稳定为重”的方针,更加注重维护社会稳定、扩大就业机会和让百姓得到实惠,大力推进实施新增长极培育、“三化”互动和新型开放三大战略,进一步加大国家政策扶持力度,切实提高西部自我发展能力和综合竞争力,使西部尽快走上持续稳定快速健康发展的轨道。