基于业财融合的铁路运输企业全面预算管理体系研究

随着铁路运输企业不断深化改革和转型升级,作为企业财务管理有效工具之一的全面预算管理也应适应经济发展而不断优化。以业财融合为出发点,结合我国铁路运输企业的经营业务和预算管理的研究现状,对预算管理指标体系进行了总体分析及结构设计,构建了“国铁集团—路局—基层站段”三级次的预算指标模型,并设计了国铁集团到路局层面以及路局到站段层面的闭环式预算编制流程,健全和完善了相应的预算管理流程和责任分工。     

Towards sustainable tourism planning in New Zealand: Monitoring local government planning under the Resource Management Act

In the light of the increasing pace and scale of tourism activity in New Zealand, the concept of sustainable tourism has become a key ingredient in the nation's tourism strategy. This paper explores sustainable tourism planning in New Zealand at the level of local government, and in particular, focuses on the implementation of the Resource Management Act 1991 (RMA) as a mechanism for achieving sustainable tourism. Using the findings of a survey of Regional Councils and Territorial Local Authorities, the paper explores public sector planning responses to tourism impacts and sustainability concerns in New Zealand. The paper extends the earlier work of Page and Thorn (1997. Towards sustainable tourism planning in New Zealand: public sector planning responses. Journal of Sustainable Tourism 5(1): 59-77; 2002. Towards sustainable tourism development and planning in New Zealand: the public sector response revisited. Journal of Sustainable Tourism 10(3): 222-238), which identified major issues of concern at local council level with regard to tourism impacts and argued the need for a national vision for tourism to ensure that the RMA achieved its original goals. Since then, a national tourism strategy has been published and changes in legislation have further empowered local authorities to further progress the sustainability agenda. This paper examines these developments and the ensuing implications, concluding that significant progress has been made in developing tourism policies at the local level, but that a number of constraints and issues limit the development of New Zealand as a sustainable destination.     

Unspoken demands for farm technology

For three years in Bolivia (2002–2005) the INNOVA Project finished researching several technologies for sustainable agriculture, started by earlier DFID-funded projects. Before INNOVA started critics suggested that these technologies should be discarded in favour of a demand survey. Instead, INNOVA kept the existing technologies, but judged the demand for them with several methods (CIAL, sondeo technology fair, and others). INNOVA found that there was demand for some of the technologies, but that a survey would have missed much of the demand, which is implicit. That is, people are not initially aware of all their problems or of all the possible solutions. Over the years, farmers made more specific, sophisticated demands on the technologies, which evolved as a result. Demand and supply of farm technology are like two sides of an unfolding conversation.     

THREE SOLITUDES IN CONTRACT: LAW, DATA, AND THEORY

This note discusses and contrasts the different perspectives that the law, empirical labor economics and contract theory bring to the study of the employment relationship. Understanding the reasons for these different perspectives should give rise to a better understanding of the employment relationship and more effective labor market policy.     

浅谈新课程下的化学课堂训练

从化学课堂教学的依据、目标、时机、体系、内容、方式等六个方面,阐明了新课程理念下化学课堂训练的基本原则。     

利用AHP构建科技价值体系综合评价系统

本文针对科技价值难以管理的问题,利用VM/VE的方法构建科技价值体系,以通过价值对科技项目进行管理。     

内蒙古锡林郭勒盟口岸经济发展研究

中国珠恩嘎达布其口岸位于锡林郭勒盟东乌旗乌里稚斯太镇以北68公里处嘎达布其镇境内。珠恩嘎达布其口岸与蒙古国毕其格图口岸从1992年通关以来，对促进区域经济发展和社会进步方面发挥了举足轻重的作用。随着中蒙睦邻互信伙伴关系迈上新的台阶，提出了构建连接中国东北、华北与蒙古国东部、俄罗斯西伯利亚地区的战略新通道的历史任务。这一欧亚新通道的建立关系到内蒙古东北部地区、东北老工业基地、以及环渤海经济区特别是京津地区的经济发展。如何充分利用连接中、蒙、俄交通线路，推动双方经济和各领域合作，已成为我们共同面对的课题。     

Caring About Sunk Costs: A Behavioral Solution to Holdup Problems with Small Stakes

Economics students need to be taught that opportunity costsare important for optimal decision making but that sunk costsare not. Why should this be? Presumably these students havebeen making optimal decisions all their lives, and the conceptsshould be easy for them. We show that caring about sunk costscan help agents achieve efficient investments in a simple teamproduction environment. Furthermore, the solution we proposeis uniquely efficient if the environment is sufficiently complex.Hence, in addition to explaining contract form and ownership(Williamson, 1975; Hart, 1995), studies of the holdup problemmay also provide insights into observed behavior in day-todaybilateral bargaining problems.     

Smallholders download and share videos from the Internet to learn about sustainable agriculture

Of 1,211 farmers and their representatives registered on www.accessagriculture.org, 142 participated in an on-line survey in November 2017, designed to learn farmer’s opinions of Access Agriculture, an NGO which hosts a digital platform where anyone can watch or download videos and other information for free. These farmer learning videos all convey practical information on sustainable agricultural innovations, to encourage farmer experiments. Previous experience showed that smallholders liked having their own copy of videos (e.g. on DVD), but this study showed that farmers are now starting to find their own way to the internet to pro-actively search for information. Although some farmers learn about on-line videos by social contacts, most of the farmers found the videos on www.accessagriculture.org by surfing the web. This suggests that limitations of reaching farmers with traditional forms of video distribution (e.g. DVDs and village screenings) will be partly overcome by the Internet. Youth have become the new information brokers for communities, as elders may lack the digital technology skills needed to use the Internet to get agricultural information. To share videos with other community members, youth will benefit from additional tools, such as an app, to allow easy download and sharing with limited data consumption.     

中国茶产品产业内贸易分析

文章利用产业内贸易测算指标Gruble-Lloyd指数、Thom指数和Thom ＆ McDowell指数对中国茶产品产业内贸易进行了测算。测算结果表明：中国茶产品产业内贸易有产业间贸易和产业内贸易两种形式，其中产业间贸易占主导优势。产业内贸易方式主要是垂直型产业内贸易，但目前水平型产业内贸易有增强趋势。