By reviewing the theories and methods of resource and environmental carrying capacity evaluation and suitability evaluation of land and space development,it provides theoretical and technical support for rational layo...By reviewing the theories and methods of resource and environmental carrying capacity evaluation and suitability evaluation of land and space development,it provides theoretical and technical support for rational layout and optimization of land and space development pattern.From the aspects of resource carrying capacity,environmental carrying capacity,the importance of ecological protection,the suitability of agricultural production,and the suitability of urban construction,we sort out domestic and foreign documents.The evaluation of resource carrying capacity has changed from single-factor evaluation to multi-factor comprehensive evaluation.At present,the optimization of land use pattern based on the“three-generation”space is still under exploration,it is not enough to systematize and summarize the thought of optimizing the spatial pattern of the national territory.The theoretical framework,model,method and index of“dual evaluation”of territorial space need to be improved continuously,it also needs the scientific analysis and cognition from the natural direction to the human location direction and the spatial equilibrium state as the new driving force.展开更多
So far, most theories of economics and management are under the same premisethat the natural resources are never exhausted and regenerated repeatedly. The magic of technologybrought by industrial revolution endowed hu...So far, most theories of economics and management are under the same premisethat the natural resources are never exhausted and regenerated repeatedly. The magic of technologybrought by industrial revolution endowed human with power that they can do anything they want. Italso turns natural resources into industrial energy and enhances the development of human societyand civilization. Human uses direct comparison of input and output and the satisfaction degree ofdemands to measure the production activities, the economic benefit and management performance,regardless of the change of ecology that serves as the natural resources. However, since theecological environment has been changing worse recently and natural disaster happened frequentlyhuman's dream of conquering the nature has been broken. The nature implements reprisal against humanagain and again, and human is faced with the development limit because of the environmentalrestriction.展开更多
consists of forecasting for the total reserves of regional mineral resources and evaluation,compreIn general,based on evaluated objects and factors involved,evaluation of mineral resources hensive evaluation of region...consists of forecasting for the total reserves of regional mineral resources and evaluation,compreIn general,based on evaluated objects and factors involved,evaluation of mineral resources hensive evaluation of regional mineral resources, and economic and technical evaluation of deposits. Here a region can be a country, a province, or a mining area, while a deposit is mainly related to a single type of mineral, although it can contain more than one types of minerals. In the past, to assess mineral resources was primarily to evaluate and forecast the total reserves of regional mineral resources. With the advancement of science, technology, and economy, the evaluation of mineral resources has developed from forecasting the reserves of them to comprehensively evaluating them on the basis of numerous factors.展开更多
In this paper, a number of basic differences in the contemporary accounting research are explored: (1) American versus European research perspectives; (2) mathematically-based versus non-mathematically-based rese...In this paper, a number of basic differences in the contemporary accounting research are explored: (1) American versus European research perspectives; (2) mathematically-based versus non-mathematically-based research approaches; (3) positive versus naturalistic methodologies; (4) objectivist versus subjectivist assumptions concerning the accounting craft; and (5) functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting (e.g., accounting as the economic goods, the political output, the social process, or the cultural product). Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.展开更多
With China's accession to the WTO and the integration of the global economy, the world is getting smaller and smaller. Translation on film and television drama subtitles plays a key role for cultural exchange. How...With China's accession to the WTO and the integration of the global economy, the world is getting smaller and smaller. Translation on film and television drama subtitles plays a key role for cultural exchange. However, the quality of film and television translation is uneven, and the exploration of film and television translation is imperative.Subtitle translation is a special type of language conversion. From the theory of relevance, this paper analyzes the film Forrest Gump as a case, and sums up some feasible subtitle translation strategies. This paper aims at using reasonable theory to guide the translation of film subtitles, and improving the quality of translation.This article is composed of five parts, the first part is mainly introducing. The second part is an introduction to the theory of relevance. The third part is the subtitles translation of Forrest Gump. The fourth part is about the translation of film subtitles from the theory of relevance. The fifth part is a summary.展开更多
The achievement progresses of investigation and studies on marine hazardous geology are summarized and presentsd in the late 20 century in China. The importance, research value and present-day studies of marine hazard...The achievement progresses of investigation and studies on marine hazardous geology are summarized and presentsd in the late 20 century in China. The importance, research value and present-day studies of marine hazardous geology, a newly developing branch of geoscience, are well expatiated. Several often confused concepts and theories are explained and redefined here. The comment on the means of investigations, assessment of marine hazardous geology, as well as its evolution, innovation, existing questions and future tasks are also introduced and presented. The concepts of 'hazard geology', geohazard', 'map of marine hazard geology', 'integrated evaluaton on seafloor stablity' are respectively discussed, including their definition, research objects, methods and contents. The types and classification of marine hazardous geology, principles and methods of marine hazardous geology map compilation, the assessment methods and models of marine hazardous geology environment and seafloor stability and so on are also discussed.展开更多
This paper is devoted to study the multiobjective system programming under the assumption that some of the problem parameters are random variables. A method called Interactive Reference Goal Satisfied Degree and Feasi...This paper is devoted to study the multiobjective system programming under the assumption that some of the problem parameters are random variables. A method called Interactive Reference Goal Satisfied Degree and Feasible Degree (IRGSD-FD) is developed to solve stochastic multiobjective problems. It is an interactive method providing a so-called `dialogue' between the user and the model, the decision maker having the option conducting the search process for the (α, β)-efficient solutions by modifying the initial conditions according to the partial results obtained. During the iterations, the decision maker can improve upon the reference goal or called aspiration level already attained by one objective function as well as upon the probability of reaching the corresponding objective or called satisfied degree (or both), or/and the probability of satisfying the constraint or called feasible degree already attained by the constraint. Finally, the application of IRGSD-FD method in the resource allocation problem is discussed with a case study for project investment management.展开更多
In the article, the author presents some arguments concerning the "mathematical method issue" in modem economics. The author shows why some reasons, according to which we should use mathematics in (economic) theor...In the article, the author presents some arguments concerning the "mathematical method issue" in modem economics. The author shows why some reasons, according to which we should use mathematics in (economic) theory, are not convincing (they are even tautological), and what does mathematization have to do with arbitrariness of the orthodox economic theory. The author also shows why using game theory (a mathematical discipline) in modem microeconomics does not yield knowledge and correct explanation of economic situations and phenomena. At the end, the author presents fundamental questions that form the basis of economic science and its qualitative research methods, and shows what their practical relevance is. The purpose of this article is to argue, contrary to common opinion, that there can be an exact and objective science of economic phenomena that does not necessarily use modem mathematical theories or methods to explain these phenomena.展开更多
This paper discusses three issues, raised by Relevance Lost (Johnson & Kaplan, 1987), about historical evaluation of the development of management accounting. The first issue is when management accounting system wa...This paper discusses three issues, raised by Relevance Lost (Johnson & Kaplan, 1987), about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.展开更多
The distribution and marketing of petroleum products are the sources of energy for the various activities of human society and household supply. We spent our time researching the competitive factors to reduce the time...The distribution and marketing of petroleum products are the sources of energy for the various activities of human society and household supply. We spent our time researching the competitive factors to reduce the time of distribution of petroleum products, by setting up a computer system based on Dijkstra’s algorithm our contribution will solve a real problem of delivery with direct targeting of gas stations. We set up a tool to help to map based on the method of operational research starting with the identification of delivery point, mapping and then applying the algorithm. Mainly the graph theory and the optimal path in a network by a short path using the method of Dijkstra for the design we used the UML language, the programming we used the JAVA language with very appreciable results to finish with a conclusion.展开更多
The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting (SR) and to understand the role of ...The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting (SR) and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research (SEAR) strands which use the theoretical framework of (neo-) institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. "How can the rico-institutional theory help explain the process of SGR's SR implementation in Italian and Bulgarian companies"? The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.展开更多
基金This paper is supported by National Natural Science Foundation of China(Grant Nos.41661109,4261043)Guangxi Science and Technology Base and Talent Special Project(Grant No.Guike AD19245041)Nanning Normal University Doctoral Research Project(Grant No.0819-2019L07).
文摘By reviewing the theories and methods of resource and environmental carrying capacity evaluation and suitability evaluation of land and space development,it provides theoretical and technical support for rational layout and optimization of land and space development pattern.From the aspects of resource carrying capacity,environmental carrying capacity,the importance of ecological protection,the suitability of agricultural production,and the suitability of urban construction,we sort out domestic and foreign documents.The evaluation of resource carrying capacity has changed from single-factor evaluation to multi-factor comprehensive evaluation.At present,the optimization of land use pattern based on the“three-generation”space is still under exploration,it is not enough to systematize and summarize the thought of optimizing the spatial pattern of the national territory.The theoretical framework,model,method and index of“dual evaluation”of territorial space need to be improved continuously,it also needs the scientific analysis and cognition from the natural direction to the human location direction and the spatial equilibrium state as the new driving force.
文摘So far, most theories of economics and management are under the same premisethat the natural resources are never exhausted and regenerated repeatedly. The magic of technologybrought by industrial revolution endowed human with power that they can do anything they want. Italso turns natural resources into industrial energy and enhances the development of human societyand civilization. Human uses direct comparison of input and output and the satisfaction degree ofdemands to measure the production activities, the economic benefit and management performance,regardless of the change of ecology that serves as the natural resources. However, since theecological environment has been changing worse recently and natural disaster happened frequentlyhuman's dream of conquering the nature has been broken. The nature implements reprisal against humanagain and again, and human is faced with the development limit because of the environmentalrestriction.
文摘consists of forecasting for the total reserves of regional mineral resources and evaluation,compreIn general,based on evaluated objects and factors involved,evaluation of mineral resources hensive evaluation of regional mineral resources, and economic and technical evaluation of deposits. Here a region can be a country, a province, or a mining area, while a deposit is mainly related to a single type of mineral, although it can contain more than one types of minerals. In the past, to assess mineral resources was primarily to evaluate and forecast the total reserves of regional mineral resources. With the advancement of science, technology, and economy, the evaluation of mineral resources has developed from forecasting the reserves of them to comprehensively evaluating them on the basis of numerous factors.
文摘In this paper, a number of basic differences in the contemporary accounting research are explored: (1) American versus European research perspectives; (2) mathematically-based versus non-mathematically-based research approaches; (3) positive versus naturalistic methodologies; (4) objectivist versus subjectivist assumptions concerning the accounting craft; and (5) functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting (e.g., accounting as the economic goods, the political output, the social process, or the cultural product). Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.
文摘With China's accession to the WTO and the integration of the global economy, the world is getting smaller and smaller. Translation on film and television drama subtitles plays a key role for cultural exchange. However, the quality of film and television translation is uneven, and the exploration of film and television translation is imperative.Subtitle translation is a special type of language conversion. From the theory of relevance, this paper analyzes the film Forrest Gump as a case, and sums up some feasible subtitle translation strategies. This paper aims at using reasonable theory to guide the translation of film subtitles, and improving the quality of translation.This article is composed of five parts, the first part is mainly introducing. The second part is an introduction to the theory of relevance. The third part is the subtitles translation of Forrest Gump. The fourth part is about the translation of film subtitles from the theory of relevance. The fifth part is a summary.
文摘The achievement progresses of investigation and studies on marine hazardous geology are summarized and presentsd in the late 20 century in China. The importance, research value and present-day studies of marine hazardous geology, a newly developing branch of geoscience, are well expatiated. Several often confused concepts and theories are explained and redefined here. The comment on the means of investigations, assessment of marine hazardous geology, as well as its evolution, innovation, existing questions and future tasks are also introduced and presented. The concepts of 'hazard geology', geohazard', 'map of marine hazard geology', 'integrated evaluaton on seafloor stablity' are respectively discussed, including their definition, research objects, methods and contents. The types and classification of marine hazardous geology, principles and methods of marine hazardous geology map compilation, the assessment methods and models of marine hazardous geology environment and seafloor stability and so on are also discussed.
文摘This paper is devoted to study the multiobjective system programming under the assumption that some of the problem parameters are random variables. A method called Interactive Reference Goal Satisfied Degree and Feasible Degree (IRGSD-FD) is developed to solve stochastic multiobjective problems. It is an interactive method providing a so-called `dialogue' between the user and the model, the decision maker having the option conducting the search process for the (α, β)-efficient solutions by modifying the initial conditions according to the partial results obtained. During the iterations, the decision maker can improve upon the reference goal or called aspiration level already attained by one objective function as well as upon the probability of reaching the corresponding objective or called satisfied degree (or both), or/and the probability of satisfying the constraint or called feasible degree already attained by the constraint. Finally, the application of IRGSD-FD method in the resource allocation problem is discussed with a case study for project investment management.
文摘In the article, the author presents some arguments concerning the "mathematical method issue" in modem economics. The author shows why some reasons, according to which we should use mathematics in (economic) theory, are not convincing (they are even tautological), and what does mathematization have to do with arbitrariness of the orthodox economic theory. The author also shows why using game theory (a mathematical discipline) in modem microeconomics does not yield knowledge and correct explanation of economic situations and phenomena. At the end, the author presents fundamental questions that form the basis of economic science and its qualitative research methods, and shows what their practical relevance is. The purpose of this article is to argue, contrary to common opinion, that there can be an exact and objective science of economic phenomena that does not necessarily use modem mathematical theories or methods to explain these phenomena.
文摘This paper discusses three issues, raised by Relevance Lost (Johnson & Kaplan, 1987), about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.
文摘The distribution and marketing of petroleum products are the sources of energy for the various activities of human society and household supply. We spent our time researching the competitive factors to reduce the time of distribution of petroleum products, by setting up a computer system based on Dijkstra’s algorithm our contribution will solve a real problem of delivery with direct targeting of gas stations. We set up a tool to help to map based on the method of operational research starting with the identification of delivery point, mapping and then applying the algorithm. Mainly the graph theory and the optimal path in a network by a short path using the method of Dijkstra for the design we used the UML language, the programming we used the JAVA language with very appreciable results to finish with a conclusion.
文摘The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting (SR) and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research (SEAR) strands which use the theoretical framework of (neo-) institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. "How can the rico-institutional theory help explain the process of SGR's SR implementation in Italian and Bulgarian companies"? The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.