计量属性对会计信息质量的影响与对策

会计的五种计量属性在新会计准则中的权重较以往的会计准则有较大的改变,历史成本会计作为会计计量的首选,在会计历史发展中占有重要的地位。但是随着新会计准则的实施和新会计准则中对其他会计属性的重视,使得历史成本会计越来越失去往日的光环。从历史成本会计和其他会计计量属性对会计信息质量的影响及会计理论和实务界应该关注的情况,本文提出自己的看法。     

The conservation against development paradigm in protected areas: Valuation of ecosystem services in the Doñana social-ecological system (southwestern Spain)

The ecosystems of the Doñana social-ecological system (southwestern Spain) provide numerous ecosystem services to society. We valued the most important ecosystem services through a market-based approach, revealed-preference and stated-preference methods to assess the conservation effectiveness of the Doñana Protected Area, with consideration of existing human activities in surrounding lands. We also analysed the spatial distribution of the ecosystem services beneficiaries and the scale of their related markets. We found a clear trade-off between the local and global market values of ecosystem services because landscape management outside of the Doñana Protected Area promotes the provision of ecosystem services associated with international markets. Our results suggest that a conservation against development model occurs in the Doñana social-ecological system, in which land use intensification takes place outside of the Protected Area borders as a result of promoting marketed ecosystem services, while biodiversity conservation is the main activity inside the Protected Area. We conclude that protected areas should be part of a larger-scale, adaptive landscape management strategy in which conservation planning should be the focal element in coordinating sectoral policies in the context of social-ecological systems.     

工业4.0背景下中小企业未来之路的探讨

"工业4.0"带给中小企业的不仅仅是机遇还有挑战,中小企业要发挥优势,充分发展。然而中小企业的局限性又使得中小企业的发展并不那么顺利。在工业4.0背景下中小企业如何趋利避害,使企业得到最好的发展?通过对中小企业竞争现状问题的研究发现组成同质化竞争型中小企业联盟可以解决中小企业在工业4.0中所面临的问题,是中小企业未来发展的有效途径之一。