环境会计信息披露的有关问题

企业作为环境污染的主要肇事者, 理应承担起治理环境污染的责任, 由此就会产生相应的环境支出和环境收益, 并因而影响企业的财务状况和经营成果。将环境活动纳入企业会计核算体系, 反映企业对自然资源的消耗和对环境的污染及其治理情况, 披露环境会计信息, 成为传统会计面临的新课题, 本文主要对环境会计信息披露的内容和方式进行探讨     

丰水区筑坝截流——调丰补歉

该文从中国人口快速增长、经济建设加快、用水量逐年增大 ,加上气候变暖、少雨干旱将持续到 2 0 15年 ,我国北方水生态环境日趋恶化现状 ,说明在丰水区筑坝截流、调丰补歉势在必行 ,完全符合生态经济学发展原则和国际水法     

师德建设在实现高校德育目标中的作用

在高等学校广义的德育工作中 ,师德建设是一个重要的组成部分。从学生思想品德的形成过程 ,分析教师道德素质对学生健康成长的影响 ,探讨师德建设在实现高校德育目标中的作用 ,以期达到改进高校德育工作方式 ,拓宽德育工作途径 ,提高德育工作实效的目的     

试论魏源的改革开放思想对洋务运动的影响

魏源是鸦片战争前后中国社会转型时期的一位重要思想家。在满清王朝江河日下、内忧外患的危急情势下,他提出了对内改革弊政,对外实行开放的主张,这一思想后来被洋务派所吸收、运用,对洋务运动产生了一定的影响。     

Exposure Reconstruction for the TCDD-Exposed NIOSH Cohort Using a Concentration- and Age-Dependent Model of Elimination

Recent studies demonstrating a concentration dependence of elimination of 2,3,7,8-tetrachlorodibenzo-p-dioxin (TCDD) suggest that previous estimates of exposure for occupationally exposed cohorts may have underestimated actual exposure, resulting in a potential overestimate of the carcinogenic potency of TCDD in humans based on the mortality data for these cohorts. Using a database on U.S. chemical manufacturing workers potentially exposed to TCDD compiled by the National Institute for Occupational Safety and Health (NIOSH), we evaluated the impact of using a concentration- and age-dependent elimination model (CADM) (Aylward et al., 2005) on estimates of serum lipid area under the curve (AUC) for the NIOSH cohort. These data were used previously by Steenland et al. (2001) in combination with a first-order elimination model with an 8.7-year half-life to estimate cumulative serum lipid concentration (equivalent to AUC) for these workers for use in cancer dose-response assessment. Serum lipid TCDD measurements taken in 1988 for a subset of the cohort were combined with the NIOSH job exposure matrix and work histories to estimate dose rates per unit of exposure score. We evaluated the effect of choices in regression model (regression on untransformed vs. ln-transformed data and inclusion of a nonzero regression intercept) as well as the impact of choices of elimination models and parameters on estimated AUCs for the cohort. Central estimates for dose rate parameters derived from the serum-sampled subcohort were applied with the elimination models to time-specific exposure scores for the entire cohort to generate AUC estimates for all cohort members. Use of the CADM resulted in improved model fits to the serum sampling data compared to the first-order models. Dose rates varied by a factor of 50 among different combinations of elimination model, parameter sets, and regression models. Use of a CADM results in increases of up to five-fold in AUC estimates for the more highly exposed members of the cohort compared to estimates obtained using the first-order model with 8.7-year half-life. This degree of variation in the AUC estimates for this cohort would affect substantially the cancer potency estimates derived from the mortality data from this cohort. Such variability and uncertainty in the reconstructed serum lipid AUC estimates for this cohort, depending on elimination model, parameter set, and regression model, have not been described previously and are critical components in evaluating the dose-response data from the occupationally exposed populations.     

义和团的三大革命口号及其历史定位

通过对义和团运动中“反清复明”——“扶清灭洋”——“扫清灭洋”三大革命口号的具体分析,阐明义和团战士的三次历史行为并确立其在中国农民革命斗争史上的历史地位,为进一步认清义和团反帝爱国的斗争性质及其伟大历史作用提供一个比较新颖的视角空间。     

对区域经济增长路径选择的实证分析:以中部五省为例

通过采用C-D生产函数对中部五省经济增长的有关因素进行分析后认为,对中部五省经济增长影响较大的因素依次为:城市化水平、劳动就业状况、对外开放程度、固定资产投资规模。因此,推进城市化进程和促进劳动就业应成为实现中部地区经济增长的主要路径和制定经济政策的首要切入点。     

Organization and implementation of China's national sampling survey on fertility and birth control

The Planning and Statistical Department of the State Family Planning Commission of China in July 1988 implemented a fertility and birth control survey in China on 2.16 million married women ages 15-57 using stratified, systematic, clustered, and non-proportionate sampling. 3 questionnaires were used: household, married women, and sample unit covering basic status, family planning status, general characteristics of pregnancy and contraception, population flow, deaths since 1981, and socioeconomic status. The authors suggest several international cooperative research projects including: design of fertility and contraception survey; Chinese population growth; Chinese population dynamics; dynamics of marital and family status; fertility; contraception and birth control; mortality; migration; status of the nationalities of China; population development; regional fertility status; and others. Data from the survey will be available in June 1989.     

Immigration and the evolution of economic theory

This is a review of "the limited and scant contributions made to immigration theory in the context of the evolution of economic thought over a protracted historical time span." The economic theories considered include those of the mercantilists, Adam Smith, the classical economists, and J. M. Keynes. (SUMMARY IN FRE AND SPA)