资产证券化交易过程中的会计和税务问题探讨

资产证券化是世界上最先进的金融工具之一。就目前我国来讲 ,资产证券化的发展还处于起步阶段 ,缺乏实践经验 ,因此在会计和税务制度等方面尚难以对资产证券化形成支持 ,这将成为我国开展资产证券化的障碍。在借鉴发达国家运用证券化融资的成功经验的基础上 ,着重讨论了资产证券化过程中的会计和税务问题 ,并结合资产证券化本身的特性 ,提出了相应的解决建议     

Community-based household waste management: Lessons learnt from EXNORA's ‘zero waste management’ scheme in two South Indian cities

This paper presents two case studies on the efforts by a community-based organisation to promote a sustainable integrated waste management system in Indian mega cities. This effort was initiated in 1989 by a local non-governmental organisation (NGO) called EXNORA and is based on a ‘zero waste management scheme’ set up, run and financed by the residents themselves. As this model has been widely quoted as successful, the study aims at learning from two communities implementing this model.Results are reported from a survey of the two schemes that used various tools to assess both their performance and sustainability in selected residential areas of two Indian cities, Chennai and Hyderabad. The results indicate limited success of the schemes both in saving a significant fraction of the generated waste from dumping, and in rehabilitating the local poor. However, they show that motivated individuals can successfully set up and manage waste collection systems that lead to overall environmental improvements. The differences in the two schemes reflect how the local assets and contexts impact on the success of the scheme. The scheme in a rich neighbourhood of Hyderabad was less ambitious in its overall objectives and focussed on the provision of a waste management service, using the opportunity to provide local employment to a socially deprived fraction of the population. The scheme in a middle-class area of Chennai, although pioneering in its approach, suffered from diseconomies of scale and lack of social integration, making it less viable in the medium to long term. Both schemes suffered from a lack of community involvement, motivation and political support, which threatens the long-term sustainability of the enterprise. The research concludes that the role that communities can realistically play in management of their own waste depends on the local context. The system advocated by EXNORA seems to require significant local resources, and political and technical support which are hard to find and sustain without strong local leaders. Another model set up in the city of Visakhapatnam is finally introduced as an alternative. This is based on triangular contracts between the municipality, the residents and micro-enterprises and may provide a good solution in dealing with the technical and commercial aspects which communities find difficult.     

平菇废料高产栽培鸡腿蘑(Coprinus comatus)技术研究

对平菇废料高产栽培鸡腿蘑技术进行了研究，结果表明，平菇废料经发酵后用于室外栽培鸡腿蘑是可行的，具有很好的经济效益、社会效益和生态效益．     

工业废水混凝沉淀的实验研究

通过对上海市杨树浦废水站工业废水的混凝沉淀实验研究，确定了废水混凝沉淀最适宜的混凝剂种类、最佳的混凝反应条件及最优的药剂投加量，这不仅能节省药剂、降低工程运行费用，而且还能在很大程度上提高水的混凝沉淀处理效果。     

试论企业的环境成本管理

近年来随着人们环保意识的增强,企业对环境成本的管理日趋重视。本文从环境成本的内涵入手,阐述了环境成本的管理指导思想,并提出了环境成本管理的方法。     

论民办教育的体制改革

《中国民办教育促进法》正式审议通过后,由此引发的教育体制滞后现象亟待解决。如何体现该法律中的“尊重”与“公平”意味,如何尽早地使民办学校享受与公立学校同样的“国民待遇”,是包括整个教育界在内的全社会应当极力关注并力促改革的问题。     

大学英语阅读障碍诊断及治疗之探讨

由于阅读过程内在的复杂性，阅读是较难掌握的一项语言技能。本文从阅读障碍的诊断和治疗两方面对中国大学英语阅读教学进行探讨，抛砖引玉，以期有更多的同仁加入这一话题的讨论。     

Role of informal sector recycling in waste management in developing countries

Many thousands of people in developing country cities depend on recycling materials from waste for their livelihoods. With the focus of the Millennium Development Goals on poverty reduction, and of waste strategies on improving recycling rates, one of the major challenges in solid waste management in developing countries is how best to work with this informal sector to improve their livelihoods, working conditions and efficiency in recycling.The general characteristics of informal recycling are reviewed, highlighting both positive and negative aspects. Despite the health and social problems associated with informal recycling, it provides significant economic benefits that need to be retained. Experience shows that it can be highly counterproductive to establish new formal waste recycling systems without taking into account informal systems that already exist. The preferred option is to integrate the informal sector into waste management planning, building on their practices and experience, while working to improve efficiency and the living and working conditions of those involved. Issues associated with integrating informal recycling into the formal waste management sector are discussed.     

基于二阶段随机规划的城市医疗废弃物回收网络设计

城市医疗废弃物日益增加,且回收需求量受诸多因素的影响,难以准确预测,假定回收需求为确定值的医疗废弃物网络优化设计不能与实际需求相匹配。本文考虑了离散随机参数环境下,医疗回收网络设计中选址规划、分配计划及运输规划的协同优化问题,建立了以选址成本、运输成本最小为目标,设施与车辆能力限制为约束的二阶段随机规划模型。根据模型特点,设计了基于Benders decomposition的求解算法,同时,设计了一系列加速技术用于提高算法的求解效率。最后,以国内某城市医疗回收网络为背景设计算例,检验本文模型和求解策略的可行性和有效性。结果表明：相比确定性规划,随机规划的解能够节约总成本,结合一系列加速技术的Benders decomposition方法比CPLEX与纯的Benders decomposition更有优势。     

考虑交通时间与设备转换时间的跨区域就医调度优化问题

在资源共享时代背景下,跨区域就医可以很好地解决患者日益增长的就医需求与医疗资源紧张的矛盾。本论文以医疗联盟为研究对象,在关键医疗资源共享的前提下,通过患者跨区域就医实现就医诊断延误最小化,以满足患者就医需求。本研究同时考虑了患者跨区域交通时间与基于患者诊断类型的设备转换时间,以最小化患者就医总延迟为目标,分配患者就诊医院及优化患者就诊/检查顺序。针对该问题,论文首次提出以最早交货期原则（EDD rule）为基础,以患者再分配为主导的EDD-ReAss1和EDD-ReAss2启发式算法,结合局部搜索算法以进一步提高就医调度方案的质量,缩短患者诊断/检查等待时间。实验结果表明,新启发式算法EDD-ReAss1和EDD-ReAss2算法性能显著好于EDD,SPT和LPT等调度规则;在较短运算时间内Swap局部搜索算法性能最优。