企业会计信息质量控制策略研究

对于企业来说,会计工作重要且繁杂.面对纷繁复杂的会计工作,会计人员除了要准确的应对各种会计事务,还应该明确企业会计信息质量的重要性.因企业会计信息控制及质量管控不单单是安全方面的因素,也是企业的发展核心及未来竞争中获胜的重要砝码.     

公司治理、管理者动机与衍生金融工具使用

基于中国上市公司2007~2013年财务数据，研究公司治理对管理者使用衍生金融工具的影响，并结合中国制度背景，深入分析和检验企业产权、政策监管对公司治理效应的影响。实证结果表明，公司治理对管理者使用衍生金融工具的动机存在重要影响，公司治理水平越高，管理者越倾向于利用衍生金融工具避免财务困境风险；相反，管理者越倾向于利用衍生金融工具规避薪酬风险。研究还发现，公司治理的作用机制会受到所有权性质的影响，国有控制属性会弱化公司治理效应，对衍生金融工具交易的政策监管差异是重要原因。     

海洋灾害对渔业资源管理的影响及其对策

近年来,恶性捕捞严重,海洋渔业资源管理模式落后。同时,人类过度开发利用以及不可抗因素时有发生,使得海洋生态系统遭到破坏,渔业资源管理也面临着新的问题。对我国渔业资源管理现状以及非常态下渔业资源的恢复与开发利用等方面进行了综述,对非常态下渔业资源管理中存在的问题进行了阐述,并提出了对应的管理措施,最后对非常态下渔业资源管理制度发展建设进行了展望。     

高校图书馆大流通环境下的读者教育与管理探析

大流通运行模式已在高校图书馆普遍运用，其优势非常明显，但存在的问题也比较突出。通过对大流通的内涵、特征及其在大流通环境下存在的问题进行分析，指出了产生问题的主要原因，提出了图书馆加强读者教育与管理的思路。     

广西县级林地变更调查试点技术方法

为探索广西县级林地年度变更调查技术方法,以鹿寨县为例,运用遥感自动检测技术、森林资源管理信息平台等,对地类及管理属性变化图斑进行变更,形成本期林地数据库和林地变化数据库。文章分析了林地变更调查的关键技术方法,指出了存在的问题,并提出相应的建议。     

初探粮食仓储的管理预案

在现代新的形势下,粮食仓储的管理工作显然是非常重要的,对于保障粮食安全是非常重要的,因为不管是从哪方面考虑,它都占据着一个至关重要的位置。所以,做好粮食工作的关键之一就是要加强对粮食仓储的管理。     

农村土地价值的影响因素分析

分析了农村土地价值的影响因素,并从提高土地收入保障角度寻求提高土地价值的途径和方法。结果表明：农村土地的价值不仅体现在土地产生的直接收益,还表现在土地为农民带来的间接收益,包括土地的交换价值和潜在的发展价值。通过产权制度改革、土地经营形式多元化、种植结构调整、农民组织的重构来改变土地利用方式可以增加土地价值,使土地从生存保障发展为投资保障,从而提高农村土地的价值。     

高校图书馆人才危机及其对策

随着信息技术的发展和人们信息需求水平的提高,高校图书馆的人才危机也发生了变化,主要体现为高校图书馆馆员有限的能力与读者日益提高的信息需求水平的矛盾。这是由于高校图书馆馆员偏低的学历层次、不合理的学科结构以及较低的工作积极性所造成的。对此,提出了诸如建立有效的交流机制、激励机制、人员流动机制以及提升馆员学历层次等办法及建议,来缓和这一矛盾。     

Mechanisation of organic fertiliser spreading,choice of fertiliser and crop residue management as solutions for maize environmental impact mitigation

The environmental impact of crop production is mainly related to fossil fuels consumption and to fertilisers application. Emissions arising from the spreading of organic and mineral fertilisers are important contributors for impact categories such as eutrophication and acidification. The choice of the fertilisers and of the spreading techniques as well as the crop residues management can deeply affect the environmental impact related to crop cultivation.In this study, seven scenarios describing fertilising schemes characterised by different organic and mineral fertilisers and by different mechanisation were compared. The aim is to evaluate, using the Life Cycle Assessment (LCA) method, how the environmental performances of grain maize production were affected by these different fertilisers schemes. The study was carried out considering a cradle to farm gate perspective and 1 t grain maize was selected as functional unit. Inventory data were collected on a farm located in Po Valley (Northern Italy) during year 2013 and were processed using the composite method recommended by the International Reference Life Cycle Data System (ILCD). The compared scenarios involved organic and mineral fertiliser distribution and were: pig slurry incorporation after >3 days after spreading (BS), fast pig slurry incorporation within 2 h from spreading (AS1), direct soil injection of pig slurry (AS2), pig slurry incorporation (after >3 days) with straw collection (AS3), digestate spreading instead of pig slurry (after >3 days) (AS4), only mineral fertilisers (i.e. urea and superphosphate) distribution (AS5) and only mineral fertilisers (i.e. calcium ammonium nitrate and superphosphate) distribution (AS6).The results were not univocal, since climate and soil conditions as well as physical and chemical fertiliser characteristics differently affected the environmental load, especially for particulate matter formation, terrestrial acidification and terrestrial eutrophication impact categories. AS1 and AS2 showed the most beneficial results for these impact categories (between ↙67% and ↙73% respect to worst scenario). AS6, on the opposite, showed the highest environmental impact for those impact categories mainly affected by energy and fossil fuel consumption (climate change, ozone depletion, human toxicity with carcinogenic effect, particulate matter, freshwater eutrophication, freshwater ecotoxicity and mineral, fossil and renewable resources depletion), categories on which AS3 and AS4 were the best solutions. AS3 was the most impacting for terrestrial acidification and eutrophicationA sensitivity analysis was carried out varying grain maize yield (mostly affected: marine eutrophication) and ammonia volatilisation losses due to organic fertilisers (mainly affected: terrestrial acidification and eutrophication).The achieved results can be useful for the development of ⬓spreading rules⬽ that drive the application of organic fertilisers in agricultural areas where there is an intense livestock activity.