排灌企业货币资金内部控制探讨

分析了排灌企业加强货币资金内部控制的必要性．提出了排灌企业加强货币资金内部控制的目标和主要方法．第一，建立严格的货币资金管理制度，着重对于现金和银行存款日常收支过程中最有可能出现的漏洞提出防范措施．第二，建立严格的岗位分工制度，强调经办货币资金收付的不相容各岗位分离，形成相互牵制．第三，建立严格的授权、审批制度．第四，建立严格的会计电算化内控制度，明确会计主管、系统管理员、凭证录入人员的职责权限．     

广东省森林生态效益价值评估

文章对广东省森林的生态效益进行了货币计量化评估。结果表明：至2004年末全省森林的生态效益价值为涵养水源效益1636．80亿元、保持水土效益4．04亿元、净化环境效益9．21亿元、固碳放氧效益3690.33亿元、转化太阳能效益683，55亿元、森林游憩效益23．00亿元、保护生物多样性效益99．04亿元，减轻水灾旱灾效益59．42亿元。统计广东省森林的生态效益价值总值为6205．38亿元。     

目前我国森林环境价值评价的难点及对策

概述了目前我国森林环境价值评价的理论基础和评价方法，并对其难点进行了分析，阐述了构建我国特色的评价理论框架及评价体系的必要性，指出只有建立森林生态环境定位观测站及其动态监测体系，才能科学计量、评估森林生态环境价值.     

房地产价格、流动性关系的实证分析与中央银行政策选择

近年来,在我国流动性充裕的同时,房地产价格也屡创新高。鉴于中经网数据库尚未更新至2012年,选用2005—2011年M2与M1之差季度数据作为流动性指标,将收入作为控制变量,研究流动性对房地产价格的长短期影响。结论表明房地产价格与流动性之间确实存在长期均衡关系,即流动性充裕推动了房地产价格上涨。在短期,外生冲击导致房价偏离长期均衡趋势时,系统存在的调整功能会使房地产价格最终恢复到长期均衡。最后,就如何进行流动性管理作简要评判。     

关于研究与开发费用的会计处理

研究与开发费用在会计上的处理主要有三种方法，一是完全费用化，二是完全资木化，三是部分费用化，造成这些处理方法不同的主要原因之一，是对研究与开发费用的范围与效用理解不同。本文在对我国研究与开发费用科学分析的基础上，提出了对此费用会计处理的新的见解。     

浅谈人力资产的计量方法

知识经济时代的到来使企业不得不充分利用自己的一切资源以谋求生存和发展。人力资产作为企业重要的经济资源己引起了企业越来越高的重视，如何对它进行计量显得尤为重要。木文分析了人力资产计址的各种方法，包括货币计量法和非货币计量法两大类，它们各有其自身的优缺点，企业在对其进行计星时应结合企业自身的特点和要求选用恰当的方法。     

Nutrition Management and Farm’s Age Affect Saffron Daughter Corms Behavior,Nutrients Uptake and Economic Water and Fertilizer Use Efficiency: A Large Scale On-farm Experiment in Torbat Heydarieh,Iran

ABSTRACT

Evaluation of the relationships between nutritional patterns and farms’ age with the behavior of saffron (Crocus sativus L.) daughter corms based on farmers’ management (on-farm) can be crucial in improving saffron sustainable yield. Furthermore, in commercial saffron production, especially in small farms, the purchased water and fertilizers are the basis of sustainable saffron profitability, hence, recognizing the relationships between economic water use efficiency (EWUE) and economic fertilizer use efficiency (EFUE) can be important. An on-farm experiment was conducted on a large scale based on farmers’ management in Torbat Heydarieh, Iran. The farms’ age (1–6 years old) and fertilizers management approaches (organic, mineral and integrated) were considered as the first and second factors, respectively. Large-sized daughter corms number and weight and corms N and P content increased with increasing farms’ age from 1 to 4 years old. However, these parameters decreased with increasing farms’ age from 4 to 6 years old. Irrespective of saffron farms’ age, the minimum large-sized daughter corms number and weight were observed when mineral fertilizer management was practiced. By contrast, the maximum values were related to integrated fertilizer management. In each type of fertilizer management, EWUE and EFUE (based on large-sized daughter corms monetary value) increased with increasing farms age from 1 to 4 years. However, increase in farms age from 4 to 6 years caused a significant reduction in mentioned indices. Overall, if high-quality saffron corm production is needed, corms should be harvested in the fourth year to gain the maximum yield and profit.     

蒙代尔—弗莱明模型的政策效应——在资本、利率双管制条件下

蒙代尔—弗莱明模型通过系统分析在不同汇率制度下资本流动、财政政策和货币政策对汇率、利率和产出等宏观经济变量的影响,研究一国在开放经济条件下的内外均衡实现问题。当前中国面临的在经常项目和资本项目双顺差的国际收支非均衡状况,使得蒙代尔—弗莱明模型受到人们更多的关注。文章分析了在外汇、利率双管制的宏观经济环境下,蒙代尔—弗莱明模型的结论对中国经济政策选择的有效性。     

Deferred Seeding of Blackgram (Phaseolus mungo L.) in Rice (Oryza sativa L.) Field on Yield Advantages and Smothering of Weeds

Field experiments were conducted at Agricultural Experimental Farm, Giridih, Jharkhand, during the kharif (wet) seasons of consecutive four years (1998–2001) to study the effect of staggered seeding of blackgram (Phaseolus mungo L.) in rice field as a cereal–legume intercropping system and to minimize the degree of competition between the crop species to avoid yield damage, and at the same time to create a high level of competition by the intercrops to suppress the weeds. Intercropping systems were assessed on the basis of land equivalent ratio, relative crowding coefficient, aggressivity, actual yield loss, monetary advantage, etc. Intercropping reduced the yield of component crops when compared with respective pure stands. However, deferred seeding of blackgram in rice (30 cm) after one weeding was most remunerative system and registered maximum rice-equivalent yield (2711 kg ha⁻¹). Rice–blackgram (20 cm) intercropping system was very effective for weed smothering among unweeded intercropping treatments. In conclusion, deferred seeding of blackgram in rice field (30 cm) with one weeding may be recommended for better yield, weed suppression and better economics in the eastern plateau region of India.     

Dynamics of swidden agriculture in East Kalimantan

The Kenyah Dayak people began to migrate from the isolated area to the Mahakam basin in the early 1950's. As the Kenyah people migrate downstream, infiltration of monetary economy into the village increases, which leads to changes of life style, social structure such as work organization and mutual aid system in daily life, and so on. In the course of a series of such changes, sustainable swidden agriculture system is also changed to a less sustainable one. The Benuaq Dayak people, however, practice sustainable swidden (paddy) — rattan forestry system while they can earn much income. The Buginese way of land utilization, swidden (paddy) — pepper production system, is the least sustainable though the pepper production is the most profitable in the region. The land utilization by the transmigrated Javanese is not so sustainable at present, but there is a possibility of its getting more sustainable because of acquisition of the land ownership.