New development: The protective role of conservatism in public sector accounting

This article picks up a discussion in international business accounting about the appropriate definition and use of conservatism (or prudence) and calls for a similar discussion in public sector accounting. If financial reports present an overly optimistic situation, politicians might use them to justify spending public money that is not there, risking the sustainability of services and ‘borrowing’ from future generations.     

浅谈变压吸附(PSA)空分制氧中的关键问题

用富氧来代替空气造气，可以达到节能和增产的目的，用富氧空气代替普通空气用于煤气发生炉，能够产生明显的节煤效益，提高气化强度，本文探讨了变庄吸附空分制氧的一些关键问题。     

浅论变压吸附空分制氧工艺的改进

本文主要介绍了变压吸附空分制氧的工作原理以及影响氧气纯度和回收率的主要因素，介绍了近年来变压吸附空分制氧的工艺进展情况。     

PSA变压吸附制氮和故障处理探讨

氮气是一种中性惰性气体,非活化状态下,氮气可作为保护气体用于防爆(惰化)或防止工作介质被氧化等场所,被广泛用于石油化工、天然气开采及加工、金属热处理、干燥和防腐保护等领域中。文章介绍了变压吸附制氮装置的配置、工作原理及PSA制氮装置的应用以及简单故障处理。     

"高原避暑"旅游的可行性分析

西部大开发推动了西北地区各行业的大发展，旅游业作为蓬勃发展的新兴产业也同样引起西北各省区的注意。经济的发展和消费模式的改变使人们对旅游产品提出了更多更高的要求。青藏高原地区的旅游资源在气候、自然和文化等多方面具有优势，为发展高原避暑旅游提供前提。旅游业的发展使得我国旅游者开始寻求新的旅游目的地，也使得旅游重心开始向西部转移。高原避暑旅游以市场需求为先导，以资源优势为基础，为西北地区旅游业的发展开拓了更广阔的空间。     

Activity‐Based Costing in a Challenging Business Environment: An Instructional Case

This cross‐disciplinary case study uses the concept of the Production Sharing Agreement (PSA) in the upstream petroleum industry to demonstrate the application of activity‐based costing in a challenging international business environment. The case is designed and implemented to encourage students to critically address and solve legal, operational, and accounting challenges from a global perspective. This case is intended to be an appropriate hands‐on, experiential tool for undergraduate degree‐level managerial accounting classes. The learning objectives of this case include (i) to develop an understanding of the PSAs and identify their potential related challenges; (ii) to apply activity‐based costing using a multiple‐step approach in a unique, international, realistic, and challenging environment; and (iii) to identify the gaps between the current case activity‐based costing application and IFRS.     

工业CO废气回收利用现状与展望

本文叙述了各种含一氧化碳（CO）工业废气的性质及回收利用状况。重点阐述了CO废气的预处理和分离提纯方法的特点及发展动向，通过分析认为预处理过程首先应考虑干法净化，其次才是湿法净化，今后CO混合气的分离提纯方法重点是变压吸附法和膜分离法；CO废气的利用应实事求是，做到经济效益和社会效益的统一。     

基于PSA的核电站重要设备备件经济分析方法探讨

将PSA的一些方法和结论与核电站经济分析方法相结合,将故障概率、故障损失和投资成本进行量化考虑。利用该方法对大亚湾核电站和岭澳核电站的某备件是否购买以及何时购买进行了分析,介绍了该方法目前应用的不足及对未来的发展前景进行了展望。     

Asymmetric information and contract design for payments for environmental services

In contractual relationships involving payments for environmental services, conservation buyers know less than landowners know about the costs of contractual compliance. Landowners in such circumstances use their private information as a source of market power to extract informational rents from conservation agents. Reducing informational rents is an important task for buyers of environmental services who wish to maximize the services obtained from their limited budgets. Reducing informational rents also mitigates concerns about the “additionality” of PES contracts because low-cost landowners are least likely to provide different levels of services in the absence of a contract. Paying low-cost landowners less thus makes resources available for contracts with higher opportunity cost landowners, who are more likely to provide substantially different levels of services in the absence of a contract. To reduce informational rents to landowners, conservation agents can take three approaches: (1) acquire information on observable landowner attributes that are correlated with compliance costs; (2) offer landowners a menu of screening contracts; and (3) allocate contracts through procurement auctions. Each approach differs in terms of its institutional, informational and technical complexity, as well as in its ability to reduce informational rents without distorting the level of environmental services provided. No single approach dominates in all environments. Current theory and empirical work provides practitioners with insights into the relative merits of each approach. However, more theoretical work and experimentation in the laboratory and the field are necessary before definitive conclusions about the superiority of one or more of these approaches can be drawn.     

公益广告繁荣机制论——广告业发展与和谐社会建设研究

改革开放30年来,公益广告获得了长足发展,然而,作为市场体制下的公共舆论,公益广告发展陷入无主体困境,缺乏必要的法律保障和稳定的资金来源。社会各界重视不够参与不足、发布地域与传媒不均衡、主题针对性和创意水平受局限,也影响了公益广告作用的发挥和可持续发展。本文在具体考察公益广告的形成、特点与规律的基础上,参考国外经验,从体制层面提出解决方案：由公共机构出面,建立一个负责统筹管理公益广告日常运作的专门性事业机构,作为公益广告主体,承担筹集审核计划、吸引管理基金、制订落实规范、协调各方关系、保障公益均衡、推进相关活动、组织赛事测评、鼓励相关研究等职能,并形成长效机制,运用沟通服务解决公益问题。这一机构,或可称之为公益广告基金会。