浅论会计的职业道德建设

会计诚信是当今社会的热点,甚至有“会计诚信危机”之说。通过介绍我国当前会计行业会计职业道德存在的诸多问题,分析了会计职业道德缺乏和失范的主要表现,找出了会计职业道德失范的成因。提出如何加强会计职业道德建设,重塑会计行业诚信的建设性意见。     

加强澜沧江-湄公河次区域环保建设之我见

环保建设是造福子孙后代,关系到国家、地区经济、社会可持续性发展战略实施的重大举措。澜沧江-湄公河次区域的开发是实施西部大开发战略的一个重点项目,在开发这一流域的过程中必须重视环保建设,以实现该区域生态、经济、社会的可持续性发展。     

巢湖环境资本经营的战略构想

从环境经营效率角度,深入分析了巢湖环境资产经营中政府投资与经营低效率的根源,剖析了环境资产市场化、资本化经营的桎梏,并认为构建区域型环境资产包是提高区域性环境资本经营效率的有效途径.     

Earthquake Culture and Corporate Action

In this paper we examine the effects of different components of corporate culture on two different categories of action in both routine and jolted environments. Data were collected on a heterogeneous sample of 54 corporations in the San Francisco Bay Area. We examined how the values, knowledge, and practices dimensions of corporate culture influenced actions to prepare for responding to future earthquake disasters and actions to mitigate or reduce future physical and associated earthquake losses. The findings show that corporate earthquake culture is a multidimensional concept, that varied elements of culture function to impact corporate action differently is distinct organizational environments, and that culture's impact on organizational action is contingent on the type of action being considered.     

天人和谐与中国古代环境道德

环境道德是调整人与环境的关系、规范人对自然的行为的道德。中国传统伦理思想中萌生和蕴含了丰富而深刻的环境道德思想;我国"天人合一"学说认为自然万物之间具有和谐统一的关系,应该说这种关系的本身就是生态学上的概念,因而早在古代就已形成朴素生态学和重视生态和谐的思想,这是中国传统环境道德的根本观点和理论基础。我们应当继承和发扬我国优秀传统文化,使之与具有时代特征的现代内容相整合,提高环境意识,以利于我国可持续发展战略和环境保护基本国策,加强社会主义现代化建设,创建21世纪的绿色文明。     

生态视野下草原住区适宜规模的框架研究

草原住区作为人类最基本的一种聚居单元,是实现人与自然和谐相处的最佳契合点,为寻求草原人居环境的和谐,本文主张从草原“环境承载力”和住区“聚集效益”两个角度界定草原住区适宜规模,一方面,控制草原住区的规模无疑是保护草原环境的有力措施,另一方面,一定聚集度的草原住区是保障草原住区经济、社会、文化协调发展的关键。     

“入世”对贵州环境立法的影响及对策

贵州是中国西部贫困落后的省份之一,贵州具有丰富的自然资源,同时自然生态环境系统也比较脆弱.如何处理好经济发展与环境保护的关系,一直是贵州各级政府和公众十分关注的问题.WTO从成立之日起就十分重视环境与贸易的协调发展.认真研究"入世"对贵州环境保护立法的影响,构建和完善贵州环境保护立法,促进贵州经济、社会和环境的协调发展,是贵州急待解决的重大课题.     

关于修次《注册会计师法》若干问题的思考

我国现行《注册会计师法》存在诸多缺陷,急需从以下方面修改完善:一、确立诚实信用的基本原则。二、确立严格的法律责任。三、明确注册会计师、会计师事务所以及会计师事务所其他从业人员的法律责任关系。四、建立合理规范的注册会计师行业监管体系。五、调整会计师事务所的组织形式。六、做好《注册会计师法》与相关法律的协调。七、明确注册会计师执业准则的法律效力。八、建立注册会计师及会计师事务所的执业责任鉴定制度。九、强制执行注册会计师的执业责任保险。     

An Iterative Choice Approach to Valuing Clean Lakes,Rivers, and Streams

This article introduces an iterative choice procedure for valuing inland water quality. This approach breaks up the valuation into a series of component tasks. The water quality ladder approach is not valid empirically. Consequently, respondents in Colorado and North Carolina assessed the value of making water quality rated good by EPA, which has a value of $22.40 per additional percent improvement. Nonuse and probabilistic use are highly valued. The results also indicate how water quality valuations differ for aquatic environment, edible fish, and swimming, as well as for water that is cloudy, smelly, or polluted by toxics. Minorities are particularly likely to rely upon monitorable water quality attributes.     

Muddying the Waters Does Not Have to Entail Erosion: Ecological Feminist Concerns with Purity

Ecofeminists call attention to the associations that have been made between woman and nature, which can operate as a source of both subjugation and resistance, exploitation, and inspiration. This paper expands upon feminist critiques of purity by phrasing these concerns in an ecological feminist perspective. This theoretical exercise of problematizing the ideal of purity sheds light upon the intersections of human and nonhuman oppression. Preservationist work has tended to employ the logic of purity by focusing on protection of the purity of the wild regions of the earth from the polluting forces of humanity. However, such approaches retain the troublesome nature/culture dualism. The author illustrates how attempts to fragment and radically separate people from the environment can prove to be highly dangerous. She connects the theoretical resistance to purity to the important activist work that is being done to expose environmental racism. Finally, she discusses how muddying the waters and resisting the logic of purity can offer a promising approach to pressing problems revolving around the intersections of human and nonhuman oppression.