浅谈管理会计的发展及应用

本文阐述了管理会计的产生和发展,以及在我国的应用现状和出现的问题、发展特点。     

“高素质海员”的培养

建立一支高素质的海员队伍是世界海运业快速健康发展的战略要求,培养一支高素质的海员队伍不仅是行业问题,也是国际范围内的社会问题,只有全方位努力,才能实现这个战略目标。     

以可靠性为中心的维修分析方法应用

以船舶关键设备主汽轮机自控系统为对象,阐述以可靠性为中心的维修策略研究方法和分析过程,详细介绍RCM分析的步骤、内容及具体应用情况,为船舶其它机械设备采取合适的维修策略提供依据。     

论经济全球化背景下竞争政策和竞争法的国际协调

在经济全球化的背景下。对各国竞争政策和竞争法进行国际协调很有必要，其基本途径包括双边协调、区域协调和多边协调。并且国际社会对此分别进行了有益的尝试，特别是在WTO框架下进行的竞争政策国际协调备受关注，但目前处于停顿状态。我国对此宜持有簪件支持并参与的立场。     

关于优化件杂货装卸工艺降低装卸成本的思考

试图通过对装卸工艺成本的调查、分析 ,以量的形式来衡量装卸工艺的合理性 ,并通过计算来选择工艺成本较低的作业方案 ,从而实现对装卸工艺成本的有效管理 ,提高企业的决策能力。     

基于城市规划管理角度的停车问题对策研究

首先分析目前对于停车问题的常规解决思路及措施,然后分析其缺陷,最后从城市规划管理角度提出相应的保障措施及对策。主要包括控制性详细规划的编制与实施、建筑物配建标准制定及实施、土地复合开发等管理规定。研究对于指导城市新区建设、改善停车现状有重要的指导意义。     

The challenge of liberalising domestic airline competition in a less developed country

A new wave of liberalisation of domestic airline competition is taking place in less developed nations, although the initial motivation in most cases is to supplement the capacity of the government's own airline. Liberalisation tends to begin with free market entry and a strong interest in privatisation while other regulatory controls are maintained. This position is untenable and policy makers in the less developed countries are having to learn quickly without the benefit of the detailed analyses that preceded liberalisation in the developed countries. This paper explores these problems and focuses on the lessons that policy makers in the less developed countries can draw from experiences elsewhere.     

论高职高专会计人才计算机能力的培养

本文从会计专业人才计算机能力培养目标、信息技术课程的设置及教学方法研究等几个方面探讨新形式下如何培养会计专业学生的计算机能力,从而适应社会和企业对会计人才的需求.     

Policy challenges of increasing automation in driving

The convergence of information and communication technologies (ICT) with automotive technologies has already resulted in automation features in road vehicles and this trend is expected to continue in the future owing to consumer demand, dropping costs of components, and improved reliability. While the automation features that have taken place so far are mainly in the form of information and driver warning technologies (classified as level I pre-2010), future developments in the medium term (level II 2010–2025) are expected to exhibit connected cognitive vehicle features and encompass increasing degree of automation in the form of advanced driver assistance systems. Although autonomous vehicles have been developed for research purposes and are being tested in controlled driving missions, the autonomous driving case is only a long term (level III 2025 +) scenario. This paper contributes knowledge on technological forecasts regarding automation, policy challenges for each level of technology development and application context, and the essential instrument of cost-effectiveness for policy analysis which enables policy decisions on the automation systems to be assessed in a consistent and balanced manner. The cost of a system per vehicle is viewed against its effectiveness in meeting policy objectives of improving safety, efficiency, mobility, convenience and reducing environmental effects. Example applications are provided that illustrate the contribution of the methodology in providing information for supporting policy decisions. Given the uncertainties in system costs as well as effectiveness, the tool for assessing policies for future generation features probabilistic and utility-theoretic analysis capability. The policy issues defined and the assessment framework enable the resolution of policy challenges while allowing worthy innovative automation in driving to enhance future road transportation.     

Tradable emission permit system for urban motorists: The neo-classical standard model revisited

This article deals with the feasibility of a tradable emission permit system (TEPs) for urban motorists. The objective is to develop a new microeconomic theoretical model to reduce urban pollution. We suppose that the city's regulating authority sets up a tradable emission permit system based on the number of kilometres covered by private cars. By the use of a Constant Elasticity of Substitution (CES) function, we determine the equilibrium under an environmental constraint and analyse the effects of a TEPs on social welfare. The aim is to find the optimal quantity of permits leading to the desired environmental objective. The analytical and numerical results of the model show the instrument's feasibility and efficiency. An important variable in the model must be taken into account: the knowledge of environmental damage. This variable will clearly influence the tool's success.