西安环境污染经济损失估算与分析

为有效监测、控制环境污染,保护城市环境,采用市场价值法、修正人力资本法和工程费用法等估算方法,对2002年西安市大气污染、水污染和固体废弃物污染造成的经济损失进行测算评估,通过各项指标和数据分析环境污染状况,给出西安市因大气、水和固体废弃物污染造成的经济损失估算结果。结论认为,西安市环境状况依然十分严峻,2002年因环境污染造成的直接经济损失高达7.30亿元。城市污染治理和城市环境保护由此成为西安市经济可持续发展的首要前提。     

盈余管理视角下的企业会计准则完善研究

对上市公司的盈余管理进行对比分析,结果表明现行会计准则为上市公司的盈余管理行为提供了一些机会.因此,需要制定会计准则概念框架,完善会计准则制定程序及准则体系,非经常性损益应在利润表中单独披露,会计准则应规范会计选择变更的披露.     

Child protection decision-making

The effects of interagency collaboration on risk assessment in child protection practice were analysed in respect of the decision-making processes in child death inquiries. Universal features in the assessment of risk as identified in psychological literature were applied; in particular, the concepts of ‘groupthink’, the ‘certainty effect’ and ‘group polarization’. It is suggested that case conference decisions are inherently more risky than those taken by professionals with individual responsibility because of the way in which cases are framed in terms of losses.     

Can Demographic Variables Predict Lottery and Pari-mutuel Losses? An Empirical Investigation

Using data from the 2004 and 2005 Consumer Expenditure Surveys (CES) comprising of 15,000 respondents, this study examines two research questions. The first of these considers the demographic differences between households whose members lose money playing the lottery and/or engaging in pari-mutuel betting and those whose members do not lose money participating in such activities. The second assesses demographic differences among households whose members lose money playing the lottery and/or engaging in pari-mutuel betting. It was found that respondents living in money-losing households are slightly older, better off financially, more likely to be married or divorced, more likely to live in a state with at least one legal casino and more likely to live in the Northeast than respondents living in non-money-losing households. Among those living in money-losing households, the least wealthy and African American respondents are more likely to lose a higher proportion of their respective incomes purchasing lottery tickets and engaging in pari-mutuel betting than wealthier respondents and whites.     

Property Loss Estimation for Wind and Earthquake Perils

This article describes the development of a generic loss assessment methodology, which is applicable to earthquake and windstorm perils worldwide. The latest information regarding hazard estimation is first integrated with the parameters that best describe the intensity of the action of both windstorms and earthquakes on building structures, for events with defined average return periods or recurrence intervals. The subsequent evaluation of building vulnerability (damageability) under the action of both earthquake and windstorm loadings utilizes information on damage and loss from past events, along with an assessment of the key building properties (including age and quality of design and construction), to assess information about the ability of buildings to withstand such loadings and hence to assign a building type to the particular risk or portfolio of risks. This predicted damage information is then translated into risk-specific mathematical vulnerability functions, which enable numerical evaluation of the probability of building damage arising at various defined levels. By assigning cost factors to the defined damage levels, the associated computation of total loss at a given level of hazard may be achieved. This developed methodology is universal in the sense that it may be applied successfully to buildings situated in a variety of earthquake and windstorm environments, ranging from very low to extreme levels of hazard. As a loss prediction tool, it enables accurate estimation of losses from potential scenario events linked to defined return periods and, hence, can greatly assist risk assessment and planning.     

南北朝赋创作的得失

由于统治者对赋创作的引导,南朝赋创作题材狭隘,思想境界不高、多缺乏社会现实意义,但题材上有新的开拓,有些题材的开掘比前为深,山水赋、田园赋和反映社会变革及重大政治事件的作品,抒发作家个人情怀的作品都产生了成熟的具有代表性的佳作。南朝赋也与其抒情化、诗化的趋向相一致,在语言艺术方面达到了相当高的水平。北朝赋数量少,但南朝作家入北,南方的创作技巧和语言艺术上积累的经验与北方刚毅之气及作家之思乡情绪结合起来,便产生了一些具有较高的认识价值和深刻的社会内容的作品。从赋的总体发展趋向来说,整个南北朝时代,是一个逐渐抒情化的过程,也是一个逐渐诗化的过程,从艺术表现方面说,南北朝也是赋在形式上进一步美化的过程。南北朝赋在开拓和深掘题材、挖掘汉语艺术表现功能方面,在根据社会的发展变化重新寻找自己的发展目标方面是取得了突出的成绩的。     

国家行政赔偿救济额度的立法完善

对国家行政赔偿救济额度 ,我国的国家赔偿立法采用了“半免责”的法律机制设置 ,而明显低于民事侵权赔偿救济 ,在某种程度上已限制了我国行政诉讼的发展并形成掣肘。文章认为 ,行政侵权赔偿 ,不仅应赔偿直接损害 ,而且对间接损害也应救济 ;不仅应赔偿客观的物质损害 ,对精神损害也应赔偿 ,考虑到行政侵权客观的表现形式 ,对于因限制人身自由的间接受害者的精神损害如已造成严重后果的 ,应考虑予以赔偿     

课堂环境中的语码转换现象解读

课堂环境与自然交际环境中语码转换的语用动机有较大区别。语码转换在课堂中的恰当运用,有利于教学信息的清楚传达、会话语篇的连续展开、师生之间的情感互动和学生自尊心的呵护,可以提高教学成效。但是,语码转换在课堂中不可滥用,过多或不当使用也会造成一些负面影响。     

刘邓大军挺进大别山战略决策探讨——兼以纪念解放战争胜利55周年

解放战争第二年,刘邓、陈粟、陈谢三路大军大举出击中原,从根本上扭转了全国的战局,而刘邓大军挺进并转战大别山更在当时产生了重大的政治和军事影响.刘邓所部为此也付出了沉重代价.究其原因,一是不要后方而采取跃进方式向敌占区敏感地带大举进击的战略所带来的负面影响;其二,从政治、经济、军事、地理等方面分析,当时大别山并不适合我强大野战兵团建立根据地.由于力所不及,刘邓大军创建大别山根据地的任务并没有预期完成.刘邓大军挺进大别山,前进距离似显过远,因而付出了过大代价.     

Determinants of Portfolio Efficiency Losses in US Self-directed Pension Accounts

This empirical study evaluates the magnitude of efficiency losses of household portfolio choices in self-directed pension accounts (SDAs). It uses data from the Survey of Consumer Finances (SCF). The determinants of the magnitude of efficiency losses across household investors are investigated in detail. The findings of this study lend empirical support to the belief that the magnitude of efficiency losses for household investors differs with the different demographic characteristics and investment propensities. In particular, household investors with long-investment horizons, with more autonomy of choices in their SDAs, or with the tendency to select high levels of portfolio risk in SDAs are more vulnerable to efficiency losses. Factors to predict the levels of portfolio risk maintained by household investors in their SDAs are also explored.