财务的本质:资金流与权流的二元相对均衡

本文基于目前财务本质理论的主流观点,提出了财务本质是资金流与权流二元相对均衡的观点,并进一步分析了财务本质中资金流和权流的内部结构及其相互关系。

Analysis of anthropogenic aluminum cycle in China

Anthropogenic aluminum cycle in China was analyzed by the aluminum flow diagram based on the life cycle of aluminum products. The whole anthropogenic aluminum cycle consists of four stages： alumina and aluminum production, fabrication and manufacture, use and reclamation. Based on the investigation on the 2003-2007 aluminum cycles in China, a number of changes can be found. For instance, resources self-support ratio （RSR） in alumina production dropped from 95.42%to 55.50%, while RSR in the aluminum production increased from 52.45%to 79.25%. However, RSR in the Chinese aluminum industry leveled off at 50%in the period of 2003-2007. The respective use ratios of domestic and imported aluminum scrap in the aluminum industry of 2007 were 5.38% and 9.40%. In contrast, both the net imported Al-containing resources and the lost quantity of Al-containing materials in aluminum cycle increased during the same period, as well as the net increased quantity of Al-containing materials in social stock and recycled Al-scrap. Proposals for promoting aluminum cycle were put forward. The import/export policy and reducing the loss of Al-containing materials for the aluminum industry in China in the future were discussed.

GIS-based Analysis for Hotspot Identification of Tradeoff Between Ecosystem Services： A Case Study in Yanhe Basin, China

Although the quantification and valuation of ecosystem services have been studied for a long time, few studies have specifi- cally focused on the quantification of tradeoffs between ecosystem services and tradeoff hotspots, Based on previous studies of ecosys- tem service assessment, we proposed a feasible method to analyze the tradeoffs between ecosystem services, including determination of their relationship, quantification of tradeoffs, and identification of tradeoff hotspots. Potential influencing factors were then further ana- lyzed. The Yanhe Basin in the Loess Plateau was selected as an example to demonstrate the application process. Firstly, the amounts of net primary production （NPP） and water yield （WY） in 2000 and 2008 were estimated by using biophysical models, Secondly, correla- tion analysis was used to indicate the tradeoffs between NPP and WY. Thirdly, tradeoff index （TINpp/wy） was established to quantify the extent of tradeoffs between NPP and WY, and the average value of TINpp/wy is 24.4 g/（mm·m2） for the Yanhe Basin between 2000 and 2008. Finally, the tradeoff hotspots were identified. The results indicated that the area of lowest tradeoff index concentrated in the mid- dle part of the Yanhe Basin and marginal areas of the southern basin. Map overlapping was used for preliminary analysis to seek poten- tial influencing factors, and the results showed that shrub was the best suited for growing in the Yanhe Basin, but also was a potential irtfluencing factor for formulatiort of the tradeoff hotspots. The concept of tradeoff index could also be used to quantify the degree of synergy between different ecosystem services. The method to identify the tradeoff hotspots could help us to narrow the scope of study area for further research on the relationship among ecosystem services and concentrate on the potential factors for formation of tradeoff between ecosystem services, enhance the capacity to maintain the sustainability of ecosystem.

The Appearances of Power： Its Violent and Popular Geneses According to Machiavelli and La Bo6tie

This paper develops a phenomenology of power in its various forms based on the account of the relationship between domination and freedom given by Niccol6 Machiavelli and ttienne de La Bo6tie. These authors are read in such a way as to extract the contemporary meaning of power in relation to the concept of appearance. Both authors link domination to other forms of violent power （oppression, exploitation, and exclusion）, and while they recognize the inevitable role of appearances in politics, they oppose the tendency of rulers to use appearances to maintain their power over the people. The sharing of intellectual power is then the most likely way for popular power, once it makes its appearance in society, to lead to transformations in governmental and economic power.

Gender Mainstreaming and Human Rights

Gender mainstreaming is a strategy for achieving gender equality that emerged in the United Nations in the 1970s and consists of integrating gender equality issues into all public policies. In the 1990s, the same strategy began to be applied to human rights to draw attention to the fact that the enjoyment of human rights is different for men and women, and that some human rights violations specifically affect women. This is a reflection and a result of the patriarchal organization of society and men＇s position of dominance over women. The European and Inter-American Courts of Human Rights have begun to incorporate gender mainstreaming or a gender perspective in some judgments, especially in cases of violence against women.

SWFP-Miner： an efficient algorithm for mining weighted frequent pattern over data streams

Previous weighted frequent pattern （WFP） mining algorithms are not suitable for data streams for they need multiple database scans. In this paper, we present an efficient algorithm SWFP-Miner to mine weighted frequent pattern over data streams. SWFP-Miner is based on sliding window and can discover important frequent pattern from the recent data. A new refined weight definition is proposed to keep the downward closure property, and two pruning strategies are presented to prune the weighted infrequent pattern. Experimental studies are performed to evaluate the effectiveness and efficiency of SWFP-Miner.

A method for real power transfer allocation using multivariable regression analysis

A multivariable regression(MVR) approach is proposed to identify the real power transfer between generators and loads.Based on solved load flow results,it first uses modified nodal equation method(MNE) to determine real power contribution from each generator to loads.Then,the results of MNE method and load flow information are utilized to determine suitable regression coefficients using MVR model to estimate the power transfer.The 25-bus equivalent system of south Malaysia is utilized as a test system to illustrate the effectiveness of the MVR output compared to that of the MNE method.The error of the estimate of MVR method ranges from 0.001 4 to 0.007 9.Furthermore,when compared to MNE method,MVR method computes generator contribution to loads within 26.40 ms whereas the MNE method takes 360 ms for the calculation of same real power transfer allocation.Therefore,MVR method is more suitable for real time power transfer allocation.

Regimes of Runoff Components on the Debris-covered Koxkar Glacier in Western China

By using a degree-day based distributed hydrological model, regimes of glacial runoff from the Koxkar glacier during 2007-2011 are simulated, and variations and characteristics of major hydrological components are discussed. The results show that the meltwater runoff contributes 67.4%, of the proglacial discharge, out of which snowmelt, clean ice melting, buried-ice ablation and ice-cliff backwasting account for 22.4%, 21.9%, 17.9% and 5.3% of the total melt runoff, respectively. Rainfall runoff is significant in mid-latitude glacierized mountain areas like Tianshan and Karakorum. In the Koxkar glacier catchment, about 11.5% of stream water is initiated from liquid precipitation. Spatial distributions for each glacial runoff component reveal the importance of climatic gradients, local topography and morphology on glacial runoff generation, and temporal variations of these components is closely related to the annual cycle of catchment meteorology and glacier storage. Four stages are recognized in the seasonal variations of glacier storage, reflecting changes in meltwater yields, meteorological conditions and drainage systems in the annual hydrological cycle.

Embedded Journalism Within the Framework of Changing Ownership Structure of the Media

Inclination of capital groups--which realize widening impact field of media-to media sector due to relationships based on interests, and relationships/dilemmata between the governing parties and the capital owners have paved the way for a unilateral media structure not hearing the voice of others/local people. It is seen that the main stream media becomes more and more under direction of capital groups. Because of the effects created by the Second World War II, also war and media relation has gain different dimensions. Together with this differentiation, a new notion was born in the field of journalism during occupation period of the lraq by the USA--Embedded Journalism This notion, called as ＂embedded journalism＂ in English can be translated as ＂yapismislik--attachment＂, ＂gomulmusluk---embeddedness＂, and ＂yamanmis-patched＂ in Turkish. In this connection, developments which have also been realized in the media economics in line with globalization process as seen all other aspects of life, changing of ownership structure in the media, and increase of concentrations, monopolization will be scrutinized in our study in addition how the fact of embedded journalism has affected the most important mission of journalism, objectivity within the framework of relations between journalism and government.

Ranking Agricultural Sub-basins for Environmental Protection

Reconstructing long-term vegetation buffers along streams in agricultural landscapes has become a common environmental restoration strategy for improving water quality and wildlife habitat connectivity.This article developed a linear weighted model to rank the priority of agricultural sub-basins for the establishment of vegetative buffers.The method was applied to an agricultural watershed of 146 km2 in Ontario,Canada.The watershed was divided into 11 sub-basins as basic decision units.In each subbasin,four stream buffer schemes with widths of 5,10,15 and 20m were generated.For each buffer,three benefit-cost attributes of reconstructing vegetation cover were estimated,which include acreage per dollar,sediment abatement per dollar and habitat benefit per dollar.These attributes were first normalized using a linear normalization approach to eliminate the effects across different units.The normalized attributes were then integrated using a simple additive weighting method to rank the 11 sub-basins for prioritizing spatial restoration action.A sensitivity analysis was also conducted to observe the impact of a change in attribute weights on the management decisions.The results suggest that vegetation buffers reconstructed for achieving the water quality goal are not effective in improving habitat connectivity and vice versa.

A Hybrid Authorization Model For Project-Oriented Workflow

In the context of workflow systems, security-relevant aspect is related to the assignment of activities to (human or automated) agents. This paper intends to cast light on the management of project-oriented workflow. A comprehensive authorization model is proposed from the perspective of project management. In this model, the concept of activity decomposition and team is introduced, which improves the security of conventional role-based access control. Furthermore, policy is provided to define the static and dynamic constraints such as Separation of Duty (SoD). Validity of constraints is proposed to provide a fine-grained assignment, which improves the performance of policy management. The model is applicable not only to project-oriented workflow applications but also to other teamwork environments such as virtual enterprise.

Model Modification and Application on Carrying Capacity of Relative Resources

Based on the retrospection of researches on carrying capacity, this article reviewed systematically the research progresses on carrying capacity of relative resources (CCRR). Then the viewpoint was put forward that CCRR is not an appropriate method of appraising the regional sustainability, but a sound way to obtain cognition for coordinating spatial location and flow of population and economy. However, as the most popular computing method of CCRR, the Weighting Linear Sum Model is defective in the random of weight choice and the neglect of matching among different resources. Therefore, this article established the Geometric Model on CCRR based on modifying Weighting Linear Sum Model, which can be used to appraise regions where resources are close matching. Employing the Geometric Model, the article empirically analyzed the population and economic CCRR in Hubei Province from 1978 to 2006. The result indicates that the population in Hubei Province is overloading while the economic carrying capacity is abundant compared to the whole country, and the economic insufficiency restricts the population carrying capacity. In the future, Hubei Province will become one of the core developing zones which are characterized by economic conglomeration.

Integrating Interaction Framework for Agent Negotiation

Agent negotiation has become increasingly important since the advent of electronic commerce.There are two kinds of interactions in the process of agent negotiation.One is the interaction between different agents,and the other is the interaction between the agent and the human user.In this paper,firstly,we introduce Q language,a scenario description language for designing interactions between agents and human users.Then we propose an integrating interaction framework for agent negotiation,in which both kinds of interactions are described by Q scenario.Our framework can make the interaction process open and easy to be understood by the users.Users can understand how the negotiation process goes and what is happening in the system including some erroneous or inappropriate actions caused by the negotiation agent.This gives the users a chance to terminate or change the behavior of negotiation agent in time to avoid unfavorable negotiation outcome.In addition,users can customize the agent's behaviors through visible interactions with it.

Partition airflow varying features of chaos-theory-based coalmine ventilation system and related safety forecasting and forewarning system

To realize real-time monitoring and short-term forecasting and forewarning of coalmine ventilation systems(CVS), in this paper, we first established a joint surface and underground CVS safety management system consisting of main ventilation fan, safety-partition linked passageways, and air-required locations. We then applied chaos theory to identify the air quantity and gas concentration of underground partition boundaries, and adopted a fixed data quantity, multi-step progressive, weighted first-order local-domain method to setup a chaos prediction model and a CVS safety forecasting and forewarning system formed by the normal change level, orange forewarning level, and red alarm level. We next conduct the on-field application of the system in a coalmine in Jining, Shandong, China. The results showed that (1) in the statistical scale of 5 min, the changes in both air quantity and gas concentration along CVS partition airflow boundaries were characteristic of chaos and could be used for short-term chaos prediction, and the latter was more chaotic than the former;(2) the setup chaos prediction model had a higher prediction precision and the established safety prediction system could not only predict the variation in CVS stability but also reflect the rationality of underground mining intensity. Thus, this CVS safety forecasting and forewarning system is of better application value.

Trade-off Optimization for Scalable Video Coding Streaming in Relay-Based OFDMA Networks

To achieve an optimal trade-off between video quality and energy efficiency in the uplink streaming of multi-user Scalable Video Coding (SVC) videos in relay-based Orthogonal Frequency Division Multiple Access (OFDMA) cellular networks, a cross-layer design framework that jointly selects the Transmission Policy (TP) for SVC video frames, assigns OFDMA subcarriers, and allocates power for each subcarrier is proposed. We apply the dual decomposition method to the problem, and obtain a TP selection subproblem for each SVC video adaptation and a resource allocation subproblem of Joint Subcarrier, Relay and Power Allocation (JSRPA). A second level of dual decomposition is used to divide the JSRPA problem into independent subcarrier subproblems. The proposed Crosslayer Trade-off Optimization (CTO) algorithm is sub-distributed with significantly low complexity. A performance evaluation with typical SVC video traces demonstrates that the proposed algorithm is able to converge and efficiently achieve the optimal trade-off between the video quality and energy consumption at the MSs for uplink SVC streaming.

企业财务本质的研究

财务本质是财务本身固有的属性和特征,是财务学科理论体系的基础。本文从财务管理理论体系的重要地位,探讨了企业财务的本质。逐项举出我国财务理论界关于财务本质的许多观点,在财务的本质理论主要观点的基础上提出企业财务本质的新观点是资金流与权流的彼此融合,最后在研究财务内涵理论应注意的问题上进行阐述。

Agricultural Land Contract and Management Rights:Transferring Price and Countermeasures in Typical Agricultural Areas of China

Henan is a large agricultural province and one of China’s major grain-producing areas. Agricultural land transfer and large-scale operations will have a profound impact on regional economic development and food security. This is a case study taken in Xiwan village in Qinyang city, Henan. This paper builds a transferring pricing model using land use rights assessment and characteristic correction of land contract and management rights. Results show that the transferring price of land contract and management rights should include the economic price, social price and corrected price. The use of a price model should focus on the distinction of theory and practical application. If there is no change in agricultural project,the actual transferring price should be the sum of the economic price and social security price. If there is a change in agricultural projects,such as cropland into cash crops,the actual transferring price should be the sum of the economic price, social price and corrected price. Because of the complexity of income distribution following the transfer, transferring gains should follow a rational distribution in the outflow side, inflow side, managers and land owner. The government should establish reasonable and orderly contracted management of land circulation transferring and use this to build a land transferring price system.

Hydrodynamic regime as a major control on localization of uranium mineralization in sedimentary basins

Uranium deposits in sedimentary basins can be formed at various depths,from near surface to the basement.While many factors may have played a role in controlling the location of mineralization,examination of various examples in the world,coupled with numerical modeling of fluid flow,indicates that the hydrodynamic regime of a basin may have exerted a major control on the localization of uranium deposits.If a basin is strongly overpressured,due to rapid sedimentation,abundance of low-permeability sediments or generation of hydrocarbons,fluid flow is dominantly upward and uranium mineralization is likely limited at shallow depths.If a basin is moderately overpressured,upward moving fluids carrying reducing agents may meet downward moving,oxidizing,uranium-bearing fluids in the middle of the basin,forming uranium deposits at moderate depths.If a basin is weakly or not overpressured,either due to slow sedimentation or dominance of high-permeability lithologies,minor topographic disturbance or density variation may drive oxidizing fluids to the bottom of the basin,leaching uranium either from the basin or the basement,forming unconformity-type uranium deposits.It is therefore important to analyze the hydrodynamic regime of a basin in order to predict the most likely type and location of uranium deposits in the basin.

Validation of a RANS transition model using a high-order weighted compact nonlinear scheme

A modified transition model is given based on the shear stress transport (SST) turbulence model and an intermittency transport equation. The energy gradient term in the original model is replaced by flow strain rate to saving computational costs. The model employs local variables only, and then it can be conveniently implemented in modern computational fluid dynamics codes. The fifth-order weighted compact nonlinear scheme and the fourth-order staggered scheme are applied to discrete the governing equations for the purpose of minimizing discretization errors, so as to mitigate the confusion between numerical errors and transition model errors. The high-order package is compared with a second-order TVD method on simulating the transitional flow of a flat plate. Numerical results indicate that the high-order package give better grid convergence property than that of the second-order method. Validation of the transition model is performed for transitional flows ranging from low speed to hypersonic speed.

Weighted L^p-estimates for Stokes flow in R_+~n with applications to the non-stationary Navier-Stokes flow

We study the time-decay properties of weighted norms of solutions to the Stokes equations and the Navier-Stokes equations in the half-space Rn+ (n 2). Three kinds of the weighted Lp-Lr estimates are established for the Stokes semigroup generated by the Stokes operator in the half-space R+n (n 2). As an application of the weighted estimates of the Stokes semigroup, a class of local and global strong solutions in weighted Lp (R+n) are constructed, following the approach given by Kato.