企业治理结构变迁与会计规则制定权演变

会计规则制定权是企业剩余索取权的重要组成部分,企业治理结构发生变迁,剩余索取权将发生变化,会计规则制定权的契约安排也必然随之发生相应改变。不同企业治理结构下,会计规则制定权的契约安排具有不同模式。中国特殊的企业产权制度安排决定了中国企业会计规则制定权的契约安排具有自己独特的路径与变迁规律。     

简单路径依赖模型及其经济学含义分析

路径依赖理论探讨了在收益递增的前提下资源分配的动态过程 ,认为微小事件和偶发事件对经济过程具有重要影响 ,认为这样的动态过程体现出不可预测性、不灵活性、多态均衡性 ,并具有无效均衡的可能性。这一理论是对传统经济理论的一大革新 ,成为解释新经济现象的工具之一。     

基于GMPLS的光突发交换的研究

基于通用多协议标签交换的光突发交换是目前的网络发展趋势,而突发汇聚是它的非常关键的技术。利用通用多协议标签交换中的标签转发路径汇聚与信令协议(为适应光突发交换而有所修改)来实现突发汇聚,并对网络流量工程和数据的保护与恢复作了一些探讨。最后,给出基于通用多协议标签交换的光突发交换所带来的优势。     

Les apprentissages du changement dans l'entreprise polonaise. Entre continuité et rupture

Two major currents of theory have striven to explain the driving force behind the post-Communist transformation in central Europe since 1989. Based on the absolute rationality of actors, the so-called standard approach implies radical public policies that mark a break with the legacy from the preceding period. However it has turned out to be unable to account for the permanence of certain elements from the past. The “path-dependence” approach tries to understand institutional continuities as a reworking of accumulated experiences. However it has not managed to explain phenomena signaling a radical break in behavior patterns. This analysis of a technological change in a Polish firm combines the two dimensions of rupture and continuity by distinguishing between the introduction of change and forms of adaptation and learning by various categories of actors.     

马克思对康德自由困境的克服与超越

面对理性与自由的冲突,康德划分出物自体领域保留自由存在的可能,并将自由的实现寄托于人遵循纯粹理性规定,依照道德律令行事。为了确保人能实现自由,康德不得不公设上帝存在。然而,将上帝迎接回来意味着自由的实现被推向天国,康德自由观的现实生命力就此窒息。不同于康德的抽象自由观,马克思自由观以现实的人为出发点,立足于现实物质世界,找到了实现自由的现实路径,完成了对康德自由观及其现实困境的克服与超越。     

伴生放射性矿放射性污染现状及其防治管理对策

文章结合第一次全国伴生放射性污染源普查数据,对几种主要伴生放射性矿(磷酸盐、锆石、锌/铅、煤、钒、铝、铁、铜、稀土等)及其放射性核素情况展开分析。分析了伴生放射性矿在开采、开发过程中形成的放射性环境污染问题及现状。运用数据处理、图像统计对比等分析方法,探讨原矿/精矿与其固体废物的核素水平差异曲线,得出了不同伴生放射性矿中所含核素具有异质性,伴生放射性矿固体废物是引起放射性污染的重要原因等结论。在此基础上,对相关问题和目前防治措施的局限性进行探讨,提出建议,为我国核安全与放射性污染防治管理部门提供决策参考。     

论"人的安全"与"环境合作"

"人的安全"在日本备受关注。"人的安全"在于确保人们"免于恐惧"和"免于匮乏"。安全的基点从国家安全转向人的安全,意味着安全的重点从军事安全转向社会安全。二战后,在"发展"与"安全"的悖论下,布伦特兰委员会在《我们共同的未来》中提出了"可持续发展"概念,不仅使得安全成为了与发展并重的议题,而且环境安全越来越成为人类关注的主题。可以说,"人的安全"是对国家安全的补充,其核心内容是"环境安全"。因此,探讨人类基于和平目标而进行"环境合作"的可能性,特别是探讨东亚地区的环境合作机制意义重大。     

创新文化建设的路径选择——基于建设创新型国家的视角

创新文化是创新的灵魂,是创新赖以发展的精神动力和智力支持。提高自主创新能力,建设创新型国家尤其需要以创新文化建设作支撑。因此,必须正确认识创新文化的内容、重要作用,并选择合适的建设路径,在全社会大力弘扬创新精神,培育创新文化,为建设创新型国家提供一个良好的文化氛围。     

Planning for broad-based environmental protection: A look back at the Chicago Wilderness <Emphasis Type="Italic">Biodiversity Recovery Plan</Emphasis>

In 1994 a collaboration of environmental interests formed in the Chicago region, U.S.A. Composed of representatives of environmental organizations, government agencies, citizen and neighborhood groups, private interests, and university representatives, the consortium provides a forum for communication, advocacy, policy, and sharing ideas and knowledge about biodiversity issues and the various activities of each organization. The specific mission of the Chicago Wilderness Consortium is to protect, restore, and manage natural lands, plants, and animals in the Chicago region. Shortly after forming the Chicago Wilderness Consortium, the idea of creating a region-wide biodiversity recovery plan emerged, in order to provide a blueprint for how the consortium would accomplish its mission. Within a few years, the group began work on the Chicago Wilderness Biodiversity Recovery Plan, and it is now among the first regional biodiversity plans in the United States. While using collaborative planning processes to solve environmental problems is not unique, the Biodiversity Recovery Plan and the process through which it was created were innovative in the U.S. for having a broad and ambitious scope, extensive use of some kinds of data and analysis (particularly on natural communities), the large number of participants in the planning process (over 200), and the dispersed organizational structure in which the consortium operates. Another innovation was adoption of the plan by three regional planning commissions in three different states. The Chicago Wilderness Biodiversity Recovery Plan was one of the first major departures from traditional (single-medium based) environmental planning by a region in the United States. These innovations warrant research and reflection, 8 years after completion of the plan, and are the focus of this article.

集中连片特困区旅游扶贫的产业融合发展模式研究——以山西兴县蔡家崖村为例

实施乡村振兴、精准扶贫是中国破解城乡二元结构、实现人民美好生活的战略选择。旅游产业以其强大的市场优势、新兴的产业活力、强劲的造血功能和巨大的带动作用,成为新时期乡村振兴战略和精准扶贫战略的重要抓手和主要动力之一。蔡家崖村地处吕梁山集中连片特困地区,脱贫攻坚任务艰巨。近年来,蔡家崖村依托其良好的生态环境资源和红色旅游资源,大力发展农业旅游和文化旅游产业,积极探索旅游富民之路,形成了现代农业与红色旅游互促共赢的发展局面,目前基本实现了全村脱贫,共同富裕,乡村振兴。山西省兴县蔡家崖村作为集中连片特困区旅游扶贫的代表地,通过分析其旅游扶贫的背景、模式与实施路径,深入研究蔡家崖村“红色旅游扶贫,农旅融合兴村,旅游电商富民”的转型发展之路,进一步总结蔡家崖村旅游扶贫的经验和启示,探讨其产业融合发展模式,以期为其他地区的旅游发展助推精准扶贫与乡村振兴提供参考借鉴。