我国农业中小企业私募股权融资研究——以福建圣农发展股份有限公司为例

农业中小企业作为国民经济的重要组成部分,是我国经济发展中不可或缺的力量,为我国经济发展和社会就业作出了巨大贡献。然而,融资难却阻碍了农业中小企业的发展。综述了我国中小企业融资存在的问题及现状,介绍了私募股权融资的概念、特点及发展,以圣农发展为例,分析了私募股权融资对农业中小企业的影响。农业中小企业由于自身的局限性,以及外部融资环境的限制,普遍存在融资难的问题,而私募股权融资突破传统因素的制约,为农业中小企业融资提供了新途径,成为农业中小企业融资的新选择。     

Equity Mechanisms in Traditional Forest Management Systems: A Case Study of Loita Forest in Kenya

Equity in forest resources access remains a key challenge. In Kenya this was exacerbated by the application of command and control management approaches. The introduction of Participatory Forest Management (PFM) in 1997 has started changing this scenario. The main objective of this study was to determine the equity mechanisms practiced under Traditional Community Based Forest Management (TCBFM), a traditional form of participatory forest management in Loita forest. An assessment of the impact of this management approach showed that equity and pro poor practices were inherent in Loita forest, where TCBFM was being implemented. The approach facilitated the poor to build up assets through relatives contributing to their livelihood assets. This was sustained through traditional support systems that are interwoven with forestry management. A majority of the community members interviewed perceived that the importance of the forest to household livelihood had been increasing since 1995. An increase in household assets since 1995 was associated with household participation in Traditional Community Based Natural Resources Management (TCBNRM). A majority (93%) of the households who were members of TCBNRM indicated grazing as the benefit. There was a general perception that participation in this form of PFM contributed to improvement of economic, physical, natural, human, social, and political capitals at the household and community levels.     

宁夏建立清真产业股权投资基金的现状与对策

结合宁夏清真产业发展的现状及存在的问题，就设立清真产业股权投资基金，增加清真企业股权投资，增强清真企业融资能力，改善投资结构，加快宁夏清真产业发展进行阐述。     

政治关联与会计信息质量——基于我国民营上市公司的实证研究

采用2007～2011年持续经营的民营上市公司为样本，对不同政治关联方式与会计信息质量的关系进行实证研究，结果表明,不同政治关联方式对会计信息质量的影响程度不一致：政府官员类政治关联的负影响最大，代表委员类则是正相关关系，其他背景类则影响不大；在后金融危机时代，政治关联对会计信息质量的这种负面影响更为显著。     

企业融资租赁的风险管理研究

融资租赁具有融资与生产的双重特点，能将资本市场、金融市场与产业市场进行有机融合，实现资金提供方、设备提供方、融资租赁企业和融资需求方等多方共赢。由于涉及多个经营主体，受整个国内外宏观经济影响以及法规和监管的不完善，从而蕴藏了一定的法律风险、市场风险、信用风险和操作风险等。     

马克思的公平理论与和谐社会的建构

马克思在运用唯物史观深入剖析和批判资产阶级和小资产阶级社会主义者的公平观的过程中,阐述了马克思主义关于公平的理论,指出公平是一个历史的、社会的、阶级的范畴。马克思的公平理论,是人类历史上对于公平问题探讨的集大成者,是阶级性、革命性和科学性的统一,成为指导无产阶级和广大人民群众争取自身解放的有力武器。维护社会公平,是建设和谐社会不可或缺的重要组成部分。维护社会公平,首先要大力发展经济;科学发展观是推动我国经济社会发展的根本指针和维护社会公平所应遵循的基本原则;我们必须建立健全保障社会公平的制度,制度能营造、保护和巩固社会公平的成果。     

Effects of construction defects on hydraulic performance of Kalpani distributary, NWFP, Pakistan

The hydraulic performance of canals designed to deliver water by proportional allocation is highly dependent on the accuracy of construction of water division structures. If construction is inaccurate then inequity of water delivery is built into the system from the onset. A survey of hydraulic performance of Kalpnai distributary in NWFP Pakistan immediately after construction showed that the canal could only deliver 90% of designed discharge due to deficiencies in construction of two siphons, and that the tail end of the canal only received 70% of designed discharge. When operated at 70% of design discharge tail end reaches received 50% of designed discharge. Measurements of outlet structures showed that 57% of structures were built as intended and had not been damaged. All orifice outlets delivered more than 115% of design discharge and on average delivered 40% more than intended. Only 20% of open flumes were within 10% of design width, while 58% were more than 30% wider. As a result of these construction defects many watercourses were able to obtain much higher discharges than intended. The lack of control gates means there is no managerial remedy to redress the existing inequity. The only solution is to reconstruct a high proportion of outlet structures. Potential causes of poor construction are many, including lack of involvement of the agency responsible for subsequent operation, lack of dialogue with water users, and lack of accountability built into the project framework.     

Older Chinese and Korean migrants' experiences of the first COVID-19 lockdown in Aotearoa New Zealand: A qualitative study

Later-life migrants, as older people living away from their home nations, occupy multiply-precarious positions in relation to national COVID-19 pandemic responses. Concern has particularly centred on this group's increased risk of social and linguistic exclusion. We explore the perspectives of later-life older Chinese and Koreans living in New Zealand during the nation's COVID-19 lockdown of 2020. This paper presents a sub-analysis of culturally-matched interviews conducted with 3 Korean and 5 Chinese later-life migrants. These participants are a sub-sample of a larger qualitative interview study comprising 44 interviews. A social capital approach has been used to aid conceptualisation of participants' experiences and a reflexive thematic approach guided analysis. Despite their underrepresentation in national response efforts, Chinese and Korean later-life migrants resourcefully participated in ethnically-specific pandemic initiatives. Three themes identified were: (1) taking it seriously (2) already digitally literate (3) challenges and difficulties. Older Asian migrants engaged in a range of creative strategies to stay connected during COVID-19 lockdowns which drew heavily on pre-existing social capital. Future pandemic responses should seek to improve connectedness between the national government COVID-19 response and older Korean and Chinese later-life migrants.     

Establishing Conservation Easements on Forested Riparian Buffers: Opportunities for Long-term Streamside Protection

Forest riparian buffers are an important means of conserving land. The Conservation Reserve Enhancement Program (CREP) offers financial incentives to landowners to install forested riparian buffers under 10–15 year contracts. This study explores whether Pennsylvania CREP participants who had established a riparian buffer would also place it under a permanent conservation easement. A mail questionnaire was developed and administered to 685 CREP participants. It was found that the majority of the respondents are likely to leave their buffer intact when the CREP contract expires, but are hesitant to agree to conservation easements. Property rights, education and finances are among the key issues affecting acceptance of conservation easements.     

国际金融危机下无锡旅游业的发展对策研究

分析了国际金融危机对无锡旅游业产生的负面影响,提出了加大投资、扩大内需、注重营销、企业联合、区域合作、稳定队伍、提升服务、政府帮扶等发展思路和措施。