森林景观恢复在密云水库流域的实践与启示

森林景观恢复在促进生态完整性的同时,改善当地社区的生计,推动了林业社区的可持续发展。这一理念得到了世界各国的重视,并进行了广泛的推广。在密云水库流域,由于山区居民薪柴需求和农牧业生产的需要,常常会对一些村庄周围的森林造成一定程度的破坏。在"密云水库流域森林景观恢复和生计改善项目"中,通过开展近自然森林经营,修建卫生节能吊炕,培训薪柴可持续利用技术,建立了林务员队伍,不仅改善了项目村的森林景观,推动了社区经济发展方式转变,还提高了村民生计。

通过群众参与解决争端

在过去几十年里,把群众视为森林破坏者的观念致林务员与群众间存在许多争端。这种观念来源于许多发展中国家的中央集权式管理。地方责任感的削弱,人口的增长,以及市场因素都造成森林利用失控,并进一步使既有矛盾加剧。随着对群众参与森林管理必要性认识的提高,以及参与策略的采纳,林务员与群众间的对立关系逐渐转变为相互合作的关系。然而,在促进社区机构和唤醒地方责任感的过程中,林务员经常发现自己被卷入不同社区间的争端之中。许多情况下这种争端是内部性的,但森林附近居民与远处居民间的争端也很常见。

社会林业时代的到来

在过去10年中,公众参与自然资源管理已为社会广泛接受,成为发展中国家林业成功发展的关键措施之一。一方面,村社人民管理着大面积的国有林,并有权加工、销售林产品,另一方面,政府正在不断积累经验,给当地村社技术帮助,使森林管理更有效。

根据农民的需要制定自然资源管理政策

自1970年非洲撒哈拉沙漠遭受干旱以来,人们对非洲的马里地区制定并实施了许多林业计划,特别是开展了利用速生外来树种的造林活动,其主要目的是防止土地沙漠化,缓解薪材短缺,但是并没有取得较大的成功,因为很多农民不了解非木材林产品对他们的社会经济生活的重要性。农民喜欢利用森林中的大量非木材林产品,如:采集可食用水果、树叶、纤维、树皮和药用植物,在林中放牧等,而林业计划的制定者并不了解这些。为此,本研究的主要目的是为林业规划制定者提供有关农民利用非木材林产品的信息,以便制定合适的林业管理政策。

Perceptions on the Effects of Auditor-Client Relationship upon Audit Quality and Auditor Independence： Evidence from Bahrain

The study aims to focus upon the association between the auditors and companies by indicating how this association affects the quality of audit and auditor independence in a developing country （the case of Bahrain）. To achieve these objectives, a questionnaire was developed and distributed to respondents from audit firms in Bahrain. Descriptive statistics were used to analyse the influence of auditor-client association upon quality of audit and auditor independence and how audit quality and auditor independence are improved was also explored in the study. The results show that all the questions （1-8） in the questionnaire impair both audit quality and auditor independence with the means ranging from 3.6000 to 4.0364 with an average mean of 3.7212. According to the measurement scale, any item with a mean of 3.50 or more is acceptable, and since all the influences are above 3.50, they are all acceptable. Regarding how auditor-client relationship （or long tenured auditor） would improve both quality of audit and auditor independence, the results show that all the questions （9-17） would improve both audit quality and auditor independence with the means ranging from 3.6364 to 4.0727 with an average of 3.8646, which are acceptable. These results confirm statistically that there is a significant relationship between the auditor long-term tenure and audit quality and auditor independence, so the null hypothesis （H0） is rejected and the alternative hypothesis is accepted. Simple regression analysis is employed to test the hypothesis of the study and its significance. The results show that （H0） hypothesis is not significant. Therefore, the alternative hypothesis （H1） is significant at p 〈 0.005, which means that there are differences in viewpoints among respondents and the p-value obtained is 0.044 which is less than the significant value of p 〈 0.05. These results confirm the hypothesis that a significant relationship exists between the auditor long-term tenure and quality of audit and auditor independence.