美国政府审计人员角色对我国绩效审计的启示

我国的“审计风暴”暴露了政府资金使用效率问题，为此，我国的政府审计应转向绩效审计。美国是绩效审计发展比较成熟的国家之一，其政府审计人员履行诸多角色，包括查证所报告绩效信息的可靠性和有效性、积极协助管理者建立和使用绩效评价体系、利用现有的绩效计量方法对所审计部门进行评价完成验证工作等。借鉴美国经验，我国构建绩效审计应建立相关的绩效审计准则，转变管理层和审计人员的观念，提高审计人员素质。     

《国际贸易实务》课程双语教学策略

本文根据国际贸易实务课程自身的特点与当前全球经济一体化对国际贸易人才的要求提出了国际贸易实务实课程进行双语教学的必要性,并提出该课程实施双语教学的系统策略,同时也对该课程双语教学中应注意的问题进行了分析.     

肥胖对健康的危害及运动减肥

文章介绍了肥胖产生的原因及对人体健康的危害,并阐述了如何通过有效的体育运动进行减肥。     

论企业分立涉税事项计税依据的界定及其会计处理

企业分立涉税事项计税依据的确认应遵循分立目的合理性原则、适度扶持原则和反避税原则。三者具有内在的顺序性和逻辑性。由于现有的政策性文件不能解决此项重组活动涉税业务的复杂问题，因此宜采取理论与实践相结合的方法对分立企业与被分立企业涉税事项的计税依据及其会计处理进行规范。     

GIS技术在环境影响评价中的应用策略

在当今社会经济的不断发展中,人们的环保意识也实现了不断提升,而伴随着科学技术的发展,各种先进技术也开始逐渐应用到了环境保护工作中。其中,GIS技术就是一项典型的环境影响评价技术。通过该技术的应用,可以让环境资源、生态资源、土地资源、林业资源以及农业资源等领域得到良好的影响评价,以此来保障资源与环境之间的可持续发展。基于此,论文对该技术在环境影响评价中的具体应用策略进行分析,希望可以为GIS技术在环境影响评价中的合理应用以及环境影响评价效果的提升提供足够动力。     

Using technology to improve the management of development impacts on biodiversity

The mitigation hierarchy (MH) is a prominent tool to help businesses achieve no net loss or net gain outcomes for biodiversity. Technological innovations offer benefits for business biodiversity management, yet the range and continued evolution of technologies creates a complex landscape that can be difficult to navigate. Using literature review, online surveys, and semi-structured interviews, we assess technologies that can improve application of the MH. We identify six categories (mobile survey, fixed survey, remote sensing, blockchain, data analysis, and enabling technologies) with high feasibility and/or relevance to (i) aid direct implementation of mitigation measures and (ii) enhance biodiversity surveys and monitoring, which feed into the design of interventions including avoidance and minimization measures. At the interface between development and biodiversity impacts, opportunities lie in businesses investing in technologies, capitalizing on synergies between technology groups, collaborating with conservation organizations to enhance institutional capacity, and developing practical solutions suited for widespread use.     

普惠型医疗保险发展:实践困境与优化方向

近年来,普惠型医疗保险成为多层次医疗保障体系发展的一大热点。文章首先介绍了中国普惠型医疗保险的发展现状及主要特点,其次通过对国内部分保险公司线上及线下调研,发现当前普惠型医疗保险发展面临配套法律法规有待健全、市场认可度普遍偏低、可持续经营能力不强、保险效果低水平重复、相关主体联动不足等困境。进一步分析美国、英国、德国、新加坡相关经验,提出具体的优化路径:以优化顶层设计为立足点,提高保险规制水平;以强化市场环境建设为切入点,提升市场认可度;以优化运行模式为突破点,激发保险生命力;以设计差异化产品为关键点,强化保险增补性;以建立联通机制为动力点,提高相关主体协同度。     

森林植被改善对鄱阳湖流域径流和输沙过程的影响

以河流基流为切入点,研究流域植被调节径流、水土保持等微观作用影响大中型河流湖泊径流过程和水沙过程宏观效应的机理。鄱阳湖流域60年来天然降水没有发生趋势性变化。流域森林覆盖率由34.73%上升到63.00%,植被质量改善,赣江等入湖河流基流增加83 m~3/s,河流输沙量减少。2000年以后和2000年以前相比较,枯水期降水径流系数增大,年流量过程平坦化,一定程度上减小洪灾风险,有利于水资源利用和生态环境保护。2001年以后进入鄱阳湖泥沙平均每年减少1 007×10~4t;出湖泥沙增加314×10~4t。因此,鄱阳湖入江水道由淤积转变为冲刷,但出湖流量过程没有趋势性变化。     

近海复杂环境因素对闸墩混凝土裂缝的影响

近海大体积混凝土结构所处的外界环境以及地质条件比较复杂,对于带裂缝水闸结构来说,因所处的地理位置、气候变化以及潮汐升降水位等因素的缘故,水闸闸墩裂缝处于张合状态,这降低了水闸结构的稳定性,甚至会影响水闸结构的寿命。沿海环境温度变化对混凝土裂缝宽度变化的实际监测分析,对于混凝土结构安全耐久性评价具有一定价值,依托典型软土地基永定新河防潮闸工程,利用测缝计对闸墩裂缝宽度变化进行健康监测。主要研究运行期环境因素(以空气温度、水温以及潮汐水位为主)对闸墩裂缝的影响,采用健康安全监测软件,通过对数据的挖掘处理,得出环境温度和水位是影响闸墩水下裂缝宽度变化的敏感性因素的结论,为以后水闸闸墩裂缝的安全维护和裂缝的预防提供思路。     

Geomorphic diversity as a river management tool and its application to the Ganga River,India

Understanding of geomorphic processes and the determination of geomorphic diversity in catchments are prerequisites for the sustainable rehabilitation of river systems and for reach‐scale assessment of river health. The Ganga River system in India is a large, complex system consisting of several long tributaries, some >1,000 km, originating from 2 distinct hinterlands—the Himalaya to the north and the cratons to the south. Traversing through a diverse climatic regime across the Plain and through precipitation zones ranging from 600 mm/year near Delhi to 1,200 mm/year in the eastern plains, the Ganga River system has formed very diverse landform assemblages in 3 major geomorphic domains. We have recognized 10 different river classes for the trunk river from Gangotri (source) to Farakka (upstream of its confluence with the Brahmaputra) based on (a) landscape setting, (b) channel and active floodplain properties, and (c) channel planform parameters. The mountainous stretch is characterized by steep valleys and bedrock channels and is dominated by large‐scale sediment production and transport through hill slope processes. The alluvial part of the river is characterized by 8 different river classes of varying reach lengths (60–300 km) many of which show sharp transitions in landscape setting. We have highlighted the application of this approach for the assessment of habitat suitability, environmental flows, and flood risk all of which have been significantly modified during the last few decades due to large‐scale anthropogenic disturbances. We suggest that the diversity embedded in this geomorphic framework can be useful for developing a sustainable river management programme to “work with” the contemporary character and behaviour of rivers.