重庆市城市土地经济效益评价

从产出和投入两方面构建城市土地经济效益评价的指标体系,采用层次分析法对重庆城市土地的经济效益进行评价,可知:重庆城市土地的经济效益总体水平较低、波动较大,重庆城市近年来投入偏高影响了土地经济效益,而且重庆城市土地利用的集约化水平不高.     

重构中国水电开发中的征地补偿技术路线

研究目的：构建适合中国大西南地区水电建设征地补偿的技术路线。研究方法：确立“公平补偿”的标准,从保证移民福利水平不降低出发,进行移民搬迁前后的现金流分析,构造新的补偿函数,并借助资产评估的方法测算征地补偿费。研究结果：（1）《大中型水利水电工程建设征地补偿和移民安置条例》中沿用的“产值倍数法”不适应中国大西南水电开发中的实际情况;（2）收益法测算的征地补偿费不足以弥补农业安置方式中的耕地开发成本。研究结论：（1）补偿费用中应包含新耕地开发成本;（2）依据成本法和收益法结合重构的征地补偿函数,提高了征地补偿测算的科学性和合理性。     

伦理管理:当代企业伦理的践行机制

伦理管理是企业伦理的践行机制,是指企业在把握了伦理价值观后自觉地用伦理价值观来指导自己的经营管理活动的行为,包括内外两个方面。它是文化管理的核心和文化管理的具体化,也是当今企业界推崇的一种公司治理方式。其特点是以人与自然的和谐关系为中心,以道德竞争力作为核心竞争力,把企业道德建设作为管理中心工作。具体步骤是:进行伦理决策——从源头上进行伦理管理;制订伦理准则——使伦理管理有章可循;建立操作机制——实现伦理管理的保障。     

How did enterprise risk management first appear in the Korean public sector?

This research addresses the rise and fall of the Crisis Management Guideline of Public Organizations (CMGPO) from a historical perspective. In the Korean public sector, as a form of enterprise risk management (ERM), CMGPO is not designed to be merely a tool of financial risk management but also to be a policy tool for crisis management. CMGPO emerged within the conflict between integrated crisis management and dispersed crisis management. The purpose of CMGPO is to bureaucratically integrate the crisis management of public organizations with the governmental crisis management system. ERM as a form of self-regulation is entangled with the pre-existing command and control of the Korean government over integrated crisis management. As a result, CMGPO is characterized as ‘enforced self-regulation’ rather than self-regulation; this is a fundamental idea in ERM.     

我国城市规划原则方针执行难问题与城市空间效率提升

从法制和城市建设投资的角度对城市规划原则和方针执行难的根本原因进行分析,应用不平衡地理发展原理阐述了其对城市空间效率和构建和谐社会的影响,提出了关于城市规划改革和促进城市空间效率提升的建议。     

关于“十五”计划的几个问题

《国民经济和社会发展第十个五年计划纲要》准确反映了党的十五届五中全会提出的大政方针、发展目标、重大任务和主要政策措施,充分体现了国家战略意图,是我国国民经济和社会发展的行动纲领。     

生物柴油的发展思路与政策建议

生物柴油是清洁的可再生能源,具有良好的环保性能。发展生物柴油对于调整农业结构、增加农民收入、改善生态环境等具有重要意义。当前,我国生物柴油产业发展处于起步阶段,需要明确发展思路和政策：开展资源调查,制定产业发展规划;加强技术研发;培育持续稳定的市场需求,疏通销售渠道;制定生物柴油质量标准和生物柴油标准体系;加强部门之间的协调,处理好我国国内大型石油公司之间及其与民营企业、其他国有企业以及外资企业的关系。     

Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence

This paper examines whether equity overvaluation duration influences managers’ choice of different earnings management mechanisms and how corporate governance and the Australian Securities and Investment Commission’s underlying earnings disclosure guidelines influence managers’ choices. The study samples Australian Securities Exchange 200 firms from 2009 to 2016. Findings show that on average, firms more likely engage in accrual-based earnings management in the early overvaluation stage. In later stages, firms more likely disclose underlying earnings aggressively to sustain overvaluation. Additionally, firms with a high proportion of independent directors on the board prefer to disclose underlying earnings aggressively to sustain the equity overvaluation; firms with a low proportion of independent directors prefer both accrual-based earnings management and aggressive underlying earnings disclosure to sustain the overvaluation. Moreover, firms that conform to the Commission’s underlying earnings disclosure guidelines use neither accrual-based earnings management nor aggressive underlying earnings disclosure to sustain overvaluation, but non-conforming firms use both mechanisms.     

Agriculture and proximity to roads: How should farmers and retailers adapt? Examples from the Ile-de-France region

The present study was carried out in the Ile-de-France region surrounding Paris, which is both the biggest conurbation in France and a large agricultural area. In areas such as these, airborne pollutants from road traffic may adversely affect the quality of the food produced by farms close by. This raises questions about the spatial compatibility of farming and road networks, although there is currently no scientific consensus concerning potential health risks for producers and consumers. Some actors in agricultural supply chains have tried to limit potential risks by producing technical guidelines, including isolation distances between major roads and fields farmed under contract. This paper analyses these “isolation distances”, using approaches from the agricultural and social sciences: surveys on stakeholders in agribusiness and on farmers, and a cartographic simulation submitted to the surveyed farmers for discussion. The results show that isolation distances serve to create market opportunities in a context of market segmentation, or are applied as a precautionary principle. Though not a widespread practice, safety distances could have considerable impacts on farms in terms of both technical management and total farm area, thus calling for further scientific research on this issue.     

落实《刚要》精神，做“优”做“特”涉农专业——广东农工商职业技术学院涉农专业建设思路的探讨

文章以“珠江三角洲地区改革发展规划纲要”为指导，分析了广东区域经济和农垦发展具有岭南特色的热带农业、都市型、外向型现代农业对农业技能型人才的需求。从现代农业对人才需求特点，农科类专业群建设的总体思路，农科类专业人才培养模式创新，农科类专业特色建设等方面，提出了广东农工商职业技术学院涉农专业建设思路。