Research on Measurement and Report of Environmental Accounting

In this paper, the problems of bringing natural resources and environmental condition into accounting are discussed and lay emphasis on object measurement, imaging and disclosure in accounting report of environmental accounting. The author suggests that the environmental accounting is the necessary production of global economy for sustainable development in modern society; it is also a new ecological accounting subject formed by the result of environmental economies and accounting penetrating into each other. As a contribution of accounting circles to sustainable development, environmental accounting has become a hot topic in recent years.     

Analysis of Project Audit''s Function and Civil Action

Audit takes a unique status and has obvious function in financial surveillance system.The Audit is used to superintend the factuality,validity and virtue of fiscal and financial income and expenses.In the renewed China Audit law the functions and status of official audit have been intensified,and the qualification and status of Audit department as executing office is confirmed.This paper analyzed the official construction project audit's function and legal status.     

Approach to Effective Control on the Project Investment

In this paper, in allusion to the three kinds of serious overvaluation (the budgetary estimate of project construction exceeds the rough estimate, the budget exceeds the budgetary estimate and the final accounts exceed the budget) causing uncontrollable project investment often appeared in domestic project construction,the main causes for that are analyzed. That is, the frequent project change and the malpractice of the cost managing system. In this paper, according to some real projects,the kinds and causes of project change are clarified and the malpractice of the cost managing system is analyzed. The effective approaches of reducing the project change, especially the united surveying and improving the cost managing system in order to make the effective control of the project investment are realized.     

发展山园瓯柑节水喷灌机械配套节本增效技术

随着我国综合国力的稳步发展,城乡人民的生活水平也不断提高,发展瓯柑种植面积和提高产量,改善瓯柑品质,是人们物质生活的需要,也是我国新形势下农业产业结构调整的发展趋势,并带动山区农民共同致富,利国又利民。本文就温州地区发展山园瓯柑节水喷灌机械配套节本增效技术进行叙述,对于推广应用具有重要的现实意义。     

Impacts of Institutional Reforms on Irrigated Agriculture in Pakistan

Poor functioning of theirrigation system in Pakistan has been asource of concern for the last few decades,during which time it has been the subject ofconsiderable external assistance andinternal policy reforms. Consequently, thegovernment of Pakistan introducedinstitutional restructuring in irrigationand drainage subsectors to impartnecessary improvements. Under thesereforms, management at secondary canallevel has recently been handed over to theFarmers Organizations (FOs) of selecteddistributaries in pilot areas. This studywas designed to evaluate a farmer-manageddistributary in southern Punjab. Fieldmeasurements revealed that hydraulicaspects of the irrigation service deliveredby the FO management has been significantlyimproved and as a result highlyproportionate and equitable waterdistribution was observed, particularly atthe tail reaches of the distributary. Dueto effective FO management farmers'interventions to increase the outletdischarge by illegal means has been almosteradicated. As a result of theseimprovements imparted by the FO in systemmanagement, the extent of irrigated area hasincreased on average by 6 to 7%, evenunder severe drought-like conditionsprevailing in the country during recentyears. Further cost recoveries haveincreased by an amount of 14% for summerand 23% for winter growing seasons,respectively, from the irrigated area of thedistributary. Thus experience from Hakra4-R distributary has shown that even underundesirable natural circumstancesIrrigation Management Transfer (IMT) wasquite effective in achieving the keytargets of the institutional reformslaunched at pilot scale in the country.     

微灌系统干支管经济坡降的推求

本文按照生产费用和耗能之和最小的原则,利用抛物线函数关系,对微灌系统干、支管的水力坡降进行了分析。分析结果表明:影响经济坡降的主要因素有流量、电价、系统的使用寿命、年运行时间、价格系数、以及机械效益等。最后并举例说明了该公式的应用。     

Introduction of Irrigation Service Fee (ISF) in Indonesia: Institutional development in action for resources management

The inability to properly maintain irrigation systems over time forced the Government of Indonesia (GOI) to seek cost recovery from water users through introduction of an irrigation service fee. The plan is to introduce this fee in all of the technical irrigation systems of Indonesia, covering about 4 million hectares, over a 12 year period. Design and Introduction of this service fee in 4 pilot areas of the 4 major rice producing provinces (West, Central and East Java, and South Sulawesi) during 1989–1991 has shown that users are willing to pay. Results of first ISF collection from over 11,000 farmers in Central and East Java in pilot systems was an encouraging 95%. However that acceptance to pay by users depends on their structured and systematic involvement in defining systems needs. They need to understand a differentiation in payment if service levels are different. They appreciate use of collected funds in the system where collected. They understand the organization of water users associations but this requires their active role in fee determination and collection. They understand the establishment of federations of these associations. ISF requires also active involvement of Local Government officials as facilitators and intermediaries between service receivers (the water users) and service providers (personnel of the Public Works irrigation department) in the introduction period. This article describes the experience of the first 21 months of the ISF project, the concept developed, the principles used as basis for ISF, the introduction at the field level, issues related to acceptance by users and by the institutions involved, and the first results.Abbreviations/Acronyms DGWRD Directorate General of Water Resources Development (Ministry of Public Works) - EOM Efficient Operation and Maintenance - Gabungan group of WUAs - IPAIR Indonesian abbreviation for ISF - ISF Irrigation Service Fee - Juru gate keeper - PBB land tax on irrigated lands - PPL agricultural field extension agent - P3A Indonesian abbreviation for Water Users Associations - PU Indonesian abbreviation for Public Works - SM Special Maintenance - WUA Water Users Associations     

基于BP神经网络数据挖掘方法的政府投资项目投资估算方法

政府项目投资失控问题业已引起社会广泛关注,而造价估算不准是其中主要原因之一。许多不确定因素影响着项目造价,并且这些影响因素与造价之间呈高度非线性关系,传统统计方法难以对新建项目造价进行准确估算。本文利用BP神经网络在已完工程资料中“提取”“规则”,实现了对项目造价的准确估算。本文对BP网络基本理论作了简介,并用举例说明BP网络预测工程造价的准确性。从例子可以看到,预测值与实际值的相对误差很小,足以满足造价估算的要求。     

渠道滤透式刚柔耦合衬护结构经济特性分析

采用工程实例分析了渠道滤透式刚柔耦合衬护结构的工程造价、维护费用,并与其它衬砌形式进行了对比分析。结果表明:在高地下水位区,渠道滤透式刚柔耦合衬护结构在工程造价、使用寿命、管理维护费用等经济特性上明显优于其它衬护形式,技术可靠,经济合理,具有推广应用价值。