福建林业产权制度改革的配套政策分析

对南平市杨厝村林业产权制度改革调查结果与存在问题进行总结和分析。认为福建林业产权制度改革的基本方向是实施私有林补贴制度，政府在私有林补贴制度政策的实施过程中起着核心作用，私有林补贴政策的有效实施将推动产权制度改革总体收益的提高，同时进一步规范产权界定、推动产权保护、完善产权流动机制、完善和规范林地产权交易市场是福建林业产权制度改革的必然趋势。     

Valuing high altitude spruce-fir forest improvements: importance of forest condition and recreation activity

High altitude spruce fir forests are typical around the world and are often subjected to multiple forms of recreational use. In this paper, we use household and recreation group data for a spruce fir forest high in the Appalachian Mountains of the U. S. to evaluate the benefits from forest protection (i. e., from improving the forest condition). Our benefits estimation procedures use the referendum-type, contingent valuation (CV) approach of Cameron (1988). We modify the usual practice of obtaining a single willingness-to-pay (WTP) value by using alternative questionnaire scenarios and conducting tests to examine i) household and recreation group value sensitivity to forest condition, and ii) recreation group differences in WTP for forest protection. A first sample of southeastern U. S. households was asked to value a forest protection program for a spruce-fir forest showing no impact from insect disturbance or atmospheric deposition. The second sample was asked to value a protection program for a forest already experiencing impact from insect infestation and air pollution. Logit analysis of the two samples revealed no statistically significant difference in household WTP between the two forest protection programs. Further analysis indicated that consumptive forest users (i. e., hunters and anglers) held forest protection values that were sensitive to a change forest condition, while nonconsumptive forest users (i. e., campers and hikers) held values that were insensitive to the same condition change. Recreation group comparisons revealed that consumptive forest users also held lower values for forest protection than nonconsumptive recreationists. These results demonstrate the importance of estimating public values for forest protection in terms of heterogeneous groups rather than as a homogeneous whole.     

门头沟特色农业发展条件及其实践探索

发展区域经济要针对资源优势有重点地实施，北京市门头沟区是多山地区，应该与平原地区发展大农业的战略有所不同，分析了该区的条件。确定了发展特色农业的大方向并且提出了实施方案。     

特色小城镇建设发展的探索与思考——以重庆市涪陵区为例

近年来,我国大力实施城镇化和城乡一体化发展战略,小城镇建设得以迅猛发展,对经济社会发展起到了积极的推动作用。但是,小城镇建设过程中出现了"千镇一面、品位不高、缺乏特色、竞争力不强,集聚和带动作用发挥不佳"问题,如何解决?重庆市涪陵区通过大胆探索、实践、创新,摸索出"建设发展特色小城镇"新路子来解决这个发展中的难题。经过深入调研,现就涪陵区特色小城镇建设的探索情况、存在的主要问题及相关思考作如下浅述。     

影响西安民办高校大学生体质因素探析

通过对西安市四所民办本科高校学生的体质的研究,对影响当前大学生体质状况的因素进行了分析,结果发现,当前民办高校大学生的体质状况,身体形态指标发育良好,身体机能水平处于中等偏下,上肢力量素质发展较好,速度素质偏下。究其原因,主要是受体育教学、大学生的体育锻炼的动机、爱好锻炼的方式项目以及体育习惯的养成、课外体育活动的因素等有关。     

六安市农村居民生活状况调查与分析

文章在大量收集安徽省六安市"十一五"期间农村居民收入、消费数据的基础上,对该市的农村居民的生活状况进行了深入调查研究,着重分析了居民收入增长、物质生活状况以及精神文化消费等三个方面内容。调查分析结果显示,六安市"十一五"期间农村居民生活状况以收入快速增长为保证,实现了较大改善,物质文化生活消费日益丰富,消费结构逐步得到优化。     

嘉兴房地产业发展历史、现状及趋势

在总结嘉兴房地产业发展现状的基础上，分析了影响和制约产业发展存在的问题，根据嘉兴社会经济发展的态势，提出了嘉兴房地产周期波动的特征、未来发展的主要趋势和政策建议。     

钢筋砼结构双筋矩形截面最小用钢量的讨论

利用钢筋砼双筋矩形截面的性质，推导出了最小用钢量的条件。     

Auditors’ decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong

This study examines the audit opinions issued by auditors in a low litigation-risk environment at a time of high economic uncertainty – that of Hong Kong in the period immediately after the Asian financial crisis of 1997. Empirical research using United States data has shown that, contrary to professional guidance which restricts the issue of “disclaimer of opinion” only to situations where existing uncertainties prevent the auditor from forming an opinion, auditors tend to use the “disclaimer” report (in the going concern context) to signal more extreme client firm’s distress. In the high litigation-risk environment of the US, researchers have attributed this tendency to the idea that “disclaimer of opinion” reports are used by auditors to provide some protection against potential legal liability. The results of this study provide evidence that, even in the low litigation-risk environment of Hong Kong, auditors still use “disclaimer” reports to signal more extreme client firm financial distress. Thus, the maintenance of a high litigation-risk environment does not appear to be a necessary pre-requisite for high quality audits.     

电算化条件下的会计建设

电算化的普及给会计工作带来许多变化。适应电算化要求,必须组建合理的会计组织机构,重视安全防 范,提高财会人员素质。