Based on data of haze days observed by Puyang Meteorological Station of Henan Province from 1971 to 2012, climatic characteristics, causes and prevention countermeasures of haze in Puyang were discussed. The results s...Based on data of haze days observed by Puyang Meteorological Station of Henan Province from 1971 to 2012, climatic characteristics, causes and prevention countermeasures of haze in Puyang were discussed. The results showed that annual average haze days in Puyang tended to increase slightly over the past 42 years on the whole, and the increasing trend became obvious since the 1990s. Meanwhile, haze days in Puyang showed an obvious seasonal variation, that is, haze mainly appeared in autumn (from September to November) and winter (from December to next February), and it was the most frequent in winter. Haze formation was closely related to meteorological and environment elements. Increase of calm wind in horizontal direction, inversion layer in vertical direction, and increase of suspended particulate matter could lead to aggregation of air pollutants, so that haze days increased. Some countermeasures against haze pollution, such as controlling pollution sources, limiting discharge of vehicle exhaust and industrial gases, and increasing green area, should be adopted to reduce haze harm to air quality and human health.展开更多
With the rapid development of social economy,the sense of urgency among enterprises is increasing.The primary reason for this is the fierce competition among enterprises.As an important strategy for establishing a mod...With the rapid development of social economy,the sense of urgency among enterprises is increasing.The primary reason for this is the fierce competition among enterprises.As an important strategy for establishing a modern enterprise system,asset restructuring plays a pivotal role in improving the economic efficiency of enterprises,optimizing the allocation of social resources,and promoting both,social and economic development.Therefore,based on the existing problems of enterprise asset restructuring accounting,this paper discusses the causes of the accounting deficiencies in enterprise asset restructuring from various perspectives,including asset restructuring concept,financial authority and responsibility authority,as well as commercial credit,and subsequently proposes corresponding optimization strategies,which include strengthening asset valuation,enhancing information disclosure of connected transactions,improving relevant accounting standards,as well as strengthening information audit and improving related systems.展开更多
文摘Based on data of haze days observed by Puyang Meteorological Station of Henan Province from 1971 to 2012, climatic characteristics, causes and prevention countermeasures of haze in Puyang were discussed. The results showed that annual average haze days in Puyang tended to increase slightly over the past 42 years on the whole, and the increasing trend became obvious since the 1990s. Meanwhile, haze days in Puyang showed an obvious seasonal variation, that is, haze mainly appeared in autumn (from September to November) and winter (from December to next February), and it was the most frequent in winter. Haze formation was closely related to meteorological and environment elements. Increase of calm wind in horizontal direction, inversion layer in vertical direction, and increase of suspended particulate matter could lead to aggregation of air pollutants, so that haze days increased. Some countermeasures against haze pollution, such as controlling pollution sources, limiting discharge of vehicle exhaust and industrial gases, and increasing green area, should be adopted to reduce haze harm to air quality and human health.
文摘With the rapid development of social economy,the sense of urgency among enterprises is increasing.The primary reason for this is the fierce competition among enterprises.As an important strategy for establishing a modern enterprise system,asset restructuring plays a pivotal role in improving the economic efficiency of enterprises,optimizing the allocation of social resources,and promoting both,social and economic development.Therefore,based on the existing problems of enterprise asset restructuring accounting,this paper discusses the causes of the accounting deficiencies in enterprise asset restructuring from various perspectives,including asset restructuring concept,financial authority and responsibility authority,as well as commercial credit,and subsequently proposes corresponding optimization strategies,which include strengthening asset valuation,enhancing information disclosure of connected transactions,improving relevant accounting standards,as well as strengthening information audit and improving related systems.