在教育部强力推动下,独立学院转设进入了"能转尽转、能转快转"阶段.各地独立学院纷纷制定转设工作方案,形成了转设为公办、民办、终止办学等多种转设模式.但由于独立学院的办学形态复杂,在实际转设推进过程中要实现可持续发展,仍面临自有产权土地房产不足、仪器设备不足、图书资料不足、师资力量不足等办学条件积弱等问题,迫使独立学院在转设过程中要紧密围绕人才培养这一关键核心问题,深入探索既满足转设需要,又符合自身发展条件的转设模式、科学定位,进一步凝练专业特色、深化人才培养改革等,从而实现自身的协调、全面和可持续发展.

portuguesEste artigo combina fatores que influenciam a participacao dos agricultores no Projeto de Renovacao do Ambiente Rural (RLERP) e conceitua um modelo que descreve as relacoes entre as caracteristicas demograficas dos agricultores e suas percepcoes e resposta comportamental ao RLERP. Usando uma pesquisa por questionario para coletar dados empiricos, encontramos: (1) um total de 92% dos agricultores perceberam plenamente a importância do ambiente de vida rural, mas a maioria das pessoas adotou uma atitude de esperar para ver e uma falta de motivacao para participar; (2) um total de 65% dos agricultores participam da coleta e classificacao do lixo domestico, 22% dos agricultores participam do comportamento pecuario em cativeiro e 19% dos agricultores participam do comportamento de resposta ao tratamento de esgoto domestico; (3) uma correlacao positiva significativa ocorre entre o nivel de renda, a cognicao e a resposta comportamental dos agricultores; (4) os padroes de educacao do publico nao estao correlacionados com a cognicao dos agricultores, mas estao significativamente correlacionados com a resposta comportamental dos agricultores; (5) a resposta cognitiva e comportamental das mulheres ao RLERP e significativamente maior do que a dos homens; (6) no processo de cognicao para resposta de acao, a cognicao dos agricultores esta positivamente correlacionada com a resposta de acao. Com base nisso, sao apresentadas algumas medidas e sugestoes para melhorar a resposta dos agricultores a renovacao do ambiente rural EnglishThis article combines influencing factors of farmers’ participation in the Rural Living Environment Renovation Project (RLERP) and conceptualizes a model that depicts the relationships between the demographic characteristics of farmers and their perceptions and behavioral response to RLERP. Using a questionnaire survey to collect empirical data, we found (1) A total of 92% of farmers have fully realized the importance of rural living environment, but most people have adopted a wait-and-see attitude and a lack of motivation to participate. (2) A total of 65% of farmers participate in the collection and classification of domestic waste, 22% of the farmers participate in captivity livestock behavior, and 19% of farmers participate in the response behavior of domestic sewage treatment. (3) A significant positive correlation occurs between income level and farmers’ cognition and behavior response. (4) The education standards of the public are not correlated with the farmers’ cognition but is significantly correlated with farmers’ behavioral response. (5) The cognitive and behavioral response of females to RLERP is significantly higher than that of men. 6) In the process from cognition to the action response, farmers’ cognition is positively correlated with action response. On this basis, some measures and suggestions to improve the response of farmers to rural living environment renovation are put forward

ABSTRACT: This article combines influencing factors of farmers’ participation in the Rural Living Environment Renovation Project (RLERP) and conceptualizes a model that depicts the relationships between the demographic characteristics of farmers and their perceptions and behavioral response to RLERP. Using a questionnaire survey to collect empirical data, we found (1) A total of 92% of farmers have fully realized the importance of rural living environment, but most people have adopted a wait-and-see attitude and a lack of motivation to participate. (2) A total of 65% of farmers participate in the collection and classification of domestic waste, 22% of the farmers participate in captivity livestock behavior, and 19% of farmers participate in the response behavior of domestic sewage treatment. (3) A significant positive correlation occurs between income level and farmers’ cognition and behavior response. (4) The education standards of the public are not correlated with the farmers’ cognition but is significantly correlated with farmers’ behavioral response. (5) The cognitive and behavioral response of females to RLERP is significantly higher than that of men. 6) In the process from cognition to the action response, farmers’ cognition is positively correlated with action response. On this basis, some measures and suggestions to improve the response of farmers to rural living environment renovation are put forward.

根据2009—2018年湖南省粮油作物生产经营监测信息网上直报系统的监测数据,建立SFA-Malmquist生产率指数模型,估算洞庭湖水稻种植业家庭农场全要素生产率变化指数的时序增长、空间分布及其成因.结果表明:2009—2018年洞庭湖水稻种植业家庭农场平均全要素生产率增长率为5.3％,呈现"平缓—快速增长—下降—快速增长—下降"的阶段性波动特征;空间上南洞庭湖区偏高,而东西洞庭湖区较低;水稻种植业家庭农场全程机械化和规模经营是导致两阶段全要素生产率快速上涨的主要因素;提高家庭农场要素配置效率将是未来洞庭湖区水稻种植业家庭农场全要素生产率增长动力.为此,建议内外联动,建立洞庭湖区粮食生产的适度规模经营及其配套制度.

为了解港口物流与环境质量之间的关系,基于上海、天津、大连等十六个沿海城市的港口吞吐数据及废水排放数据,以环境库兹涅茨假说为理论基础建立静态面板模型和动态面板模型进行分析,结果表明:港口物流与水环境的关系曲线符合EKC曲线,且两种模型的估计结果均显示EKC曲线呈倒N型.这说明目前我国大部分沿海城市处于曲线的上升阶段,即处于废水排放量随港口物流水平的提高而增加阶段.因此,要贯彻落实绿色发展理念,健全污染物监测体系,提高污染物处理的技术水平,实现港口与环境协调发展.

经济主体的行为选择直接决定了经济发展的路径,农业绿色发展必须充分考虑相关经济主体的行为选择.从主体行为选择角度来看,我国目前推动农业绿色发展的政府、市场和公众参与机制都还存在一定的缺陷和不足.要通过农业绿色发展"政府—市场—公众"三维协同作用机制的构建和完善,有效激励和约束农业相关主体的行为,大力促进农业绿色发展.

经济主体的行为选择直接决定了经济发展的路径,农业绿色发展必须充分考虑相关经济主体的行为选择.从主体行为选择角度来看,我国目前推动农业绿色发展的政府、市场和公众参与机制都还存在一定的缺陷和不足.

针对师生比偏低、实习监管困难导致大学生实习成绩评定受主观因素影响较大等现实问题,基于模糊数学原理提出一种大学生实习实训成绩校企协同多主体评价的模糊综合法.建立了实习实训成绩模糊评价的指标体系,阐述了实习实训成绩综合评价数学模型和方法.实例表明:校企协同多主体评价的模糊综合法能够有效考虑多种影响因素,避免评价过程中主观性因素对结果的影响,成绩评定结果与过程更加科学合理.

The construction of Dongting Lake Ecological Economic Zone involves 33 governments at all levels and the local authority of Dongting Lake. Since there are complex relationships and different interest demands between these governments, only by establishing good coordination mechanism can we achieve the goal of building ecological economic zone. It is found that the diversified government targets, divided government management system and independent economic interests are the main obstacles to establish local government cooperation mechanism. To solve these problems, governments at all levels should regulate eco-management responsibilities and behavior, consolidate the organization structure, and improve the operational mechanism from the information communication, subjects of negotiation, ecological compensation, etc.

Some problems appear in the governance mechanism of the listing corporation. In order to perfect this mechanism, we need to combine the influence factors of the governance mechanism, from the relationship between shareholders and managers, shareholders and creditors, substantial shareholders and minority shareholders.

This article establishes the sustainable development comprehensive evaluation index system from the sustainable ecological development degree, sustainable economic development degree and sustainable social develop-ment degree and makes a statistics and calculation of the sustainable development state of the Dongting Lake Ecologi-cal Economy Zone with mean-squared deviation weight method. The result shows that the sustainable development of the Dongting Lake Ecological Economy Zone is low and there is also a spatial difference. Therefore, we should make a plan for the sustainable development of it from the aspects of ecological construction, economic methods and social purpose.

从降低公司的代理成本的视角，分析资本结构对代理成本的影响，针对上市公司资本结构存在的问题，考虑实现优化配置，为优化上市公司的资本结构、完善公司治理机制提出了一些建议。

<正>由于没有新的针对一次性收入的计税方案出台,2011年9月1日后年终奖的计算方法仍沿用老方案,只是将免征额由以前的2 000元改为3 500元。具体计算时应先将年终奖除以12,以得出的商确定税率和速算扣除数,再以年终奖乘以税率并减去速算扣除数。

高校发展党员是一个综合性的系统,为提高高校党员发展的质量,必须要构建党员发展的质量保证体系、并采取切实的措施对入党积极分子进行多角度考核并严把党员发展的各个关口,为保障高校党员质量保证体系的正常运行,要对入党积极分子进行系统的入党前教育、健全党员发展的责任机制以及做好党员继续教育和管理。

伴随着经济的快速增长,环境问题成了令人头疼的全球性问题.环境会计随之产生,它是根据会计学的理论和方法,以货币为主要计量尺度,辅之以其他计量方法,以有关资源、环境、生态及会计、审计等法规为依据.研究社会、经济的发展同资源、环境、生态之间的关系,核算对资源、环境、生态的开发、利用、防治的资金支出和成本费用,评估分析所投入资金产生的经济效益、社会效益和环境效益.本文认为,做好环境会计的计量与报告越来越重要.

农业财政投入能力研究是农业投入研究的重要方面.研究农业财政投入能力是在一定的范围内利用相关指标进行的.如果研究投入的范围不合理,指标选择过于单一,就可能导致研究的结论偏颇.根据我国农业财政投入实际,农业财政投入研究的范围要包括政策补贴和农业财政支出二个方面.研究指标应考虑农业增长率、国家财政收入增长率、农业GDP对GDP的贡献率、农业财政投入的横向比较、二级政府投入结构以及农业财政投入项目结构等因素,以保证研究结论的可靠性.

对投资者而言,最重要的莫过于投资回报,特别是股利.因此,投资者在选择投资对象时往往把被投资企业回报率的高低作为首选标准.然而绝大多数投资者却无法直接预知未来投资回报的多少,他们通常只能根据掌握的有关指标即诸多企业发布的会计信息来判定其是否应该投资,对谁投资,投资多少.可以说,投资者所获取的会计信息是否完美是决定其投资效益的一个至关重要的因素,甚至是决定因素.同时,政府相关部门及其他利益集团也非常关注企业会计信息,以便尽可能做出正确的预测和决策.因此,研究会计信息市场缺陷并严格会计信息市场规则是我国社会主义市场经济建设中急需解决的问题.

我国21世纪的会计教育将面临知识经济、经济全球化等方面的挑战,会计模式变更,会计人员职责范围扩大,促使会计教育改革.当前应从优化会计教育资源的配置、转变教育观念、完善课程体系与课程教学内容、改进教学方法、加强会计学专业师资队伍建设等方面进行全方位的改革.