浅谈人力资源会计

知识经济是以人力资本投入为主的经济．人力资源作为最积极最活跃的第一生产要素．其成本和价值的确认、计量、披露是企业的重要信息。     

Determining the Value of Cultural Goods: How Much (or How Little) Does Contingent Valuation Tell Us?

Contingent valuation methods (CVM) are now well established as a means of measuring the nonmarket demand for cultural goods and services. When combined with valuations provided through market processes (where relevant), an overall assessment of the economic value of cultural commodities can be obtained. Within a neoclassical framework, such assessments are thought to provide a complete picture of the value of cultural goods. But are there aspects of the value of cultural goods which are not fully captured, or not captured at all, within such a model? This paper argues that CVM provides an incomplete view of the nonmarket value of cultural goods, and that alternative measures need to be developed to provide a fuller account.     

The Regrettable Necessity of Contingent Valuation

Ordinary markets allow parties, not the state, to value property and projects. But they do not account for subjective value in such traditional contexts as condemnation. An awareness of these nonmarket values helps overcome any categorical opposition to the use of the contingent valuation method (CVM) to value cultural and environmental resources. But accurate CVM should measure all values, positive or negative, tononowners; it should apply generally to any substitute projects; and it should seek to account for diminishing marginal value of additional resource units. CVM should be used only to aggregate nonmarket preferences, not to skew the political debate to cultural or environmental objectives.     

中国剩余定理在曲面拼接中的应用

用计算机代数方法,研究了两个二次曲面的光滑拼接,给出了应用中国剩余定理得到的在两个截面平行的条件下的三次拼接曲面,并且由此得到的拼接曲面还满足超限插值问题.     

一类二元非乘积型Meyer-knig-Zeller概率算子的饱和定理

借助二元抛物线引理,探讨一类二元非乘积型Meyer-knig and Zeller概率算子的饱和性,得到了一个点态饱和定理.     

Keeping things different: coexistence within European markets for cleantech and biofuels

Environmental policy increasingly resorts to market-based instruments in order to meet sustainability objectives. The ‘carbon market’ instituted by the European Emissions Trading directive from 2003 is a canonical example, which has been described, and critiqued, as a delegation of policy objectives to market exchanges. In this paper, we examine the complex ways in which the operationalization of policy objectives and the organization of markets are intertwined, focusing on two other examples of European environmental regulation. The first one is the Integrated Pollution Prevention and Control directive from 1996, which defined the ‘best available techniques’ to curb emissions in air, water and soil. The second one is the Renewable Energy Directive from 2009, which introduced criteria for the definition of the sustainability of biofuels. Through the analysis of the design and implementation of these two directives, we identify a central concern for the coexistence of various objects, and various initiatives undertaken by European institutions, member states and private actors. We use the notion of coexistence to describe a European political and economic ordering that is inherently hybrid, and cannot be reduced to a mere delegation of policy objectives to the market, or a legal constraint imposed on all European actors. It grounds its political legitimacy and economic rationality on the distribution of roles and responsibilities across public and private actors, and on the ability to ‘keep things different’ according to local variabilities.     

Valuation struggles over pricing – determining the worth of wind power

Public policies such as feed-in tariffs have been widely introduced to stimulate the development of renewable energies, and sustain a decarbonisation of the electricity sector. Proponents argue that these governance instruments safeguard public goods such as the climate – yet they are accused of creating political markets, and political prices, here understood as market distortion. This paper studies the ‘politics’ of pricing by following the adoption of the first feed-in tariff in France. Pricing as a way of achieving non-economic ends, such as climate mitigation, brings the values of several public goods into play, all the while prompting a translation of these values into a single price. Following the struggles over the pricing of wind power in the early 2000s, the study illustrates that rather than a pollution of the market sphere by that of politics, a politics of pricing can be observed in four distinct struggles: namely the framing of the public interest; valuation as the articulation of the future; the possible agencies of governance; and role of valuation methods and calculations.     

几类不等式的证明

不等式的证明在高等数学通用教材中遇到的较多，学生对它的处理往往无从下手，主要是因为由条件向结论过渡的解题方向不易确定，但是高等数学中不等式的证明还是有一些规律可循的。本文就不等式的证明归纳出了证明方法和基本思路。     

高空作业人员工伤预防指标模型研究

选取长期在电力配网运行、维护作业过程中技能、技术优秀、工作高效人员,对他们的身体形态、机能、素质等方面的体能测试数据进行科学的分析,建立更加适合电力系统高空作业人员的工伤预防评价指标体系。     

通风空调工程量清单与计价表中清单项编制的教学探讨

正确而全面地编制工程量清单与计价表中的清单项是计量与计价教学的重点和难点。本文以某通风空调工程为例,提出了"查表看图"的教学方法,实践证明取得了较好的教学效果。