城市空间的资本改造——基于新马克思主义分析视角

在快速城市化的进程中,我国城市普遍出现严重的空间失控现象：一方面表现为城镇建设用地的低成本蔓延,另一方面表现为城镇内部更新引发的众多社会问题。新马克思主义为我们提供了一种创造性的思考方式,本文以此为理论基石分析了资本对城市空间的影响,并探讨了生活空间的变化。空间不仅是物质环境,更是社会空间,因此对城市空间的关注最终将发展成一种公民运动。     

全面预算管理的系统化实施探讨

分析了企业全面预算管理的重要性以及全面预算管理体系的结构,以发电企业为例,对实施预算管理过程中的组织再造、指标的编制与下达、预算的考评等进行了探讨,并提出预算考评指标宜少不宜多的观点。     

对西部大开发中启动民间资本的思考

阐述了吸引民间资本对我国西部开发的重要意义,分析了目前西部民间投资滞后的原因,认为应该从改善投资环境和加大政策支持等方面采取措施推动民间资本对西部的投入.     

企业全面预算管理与成本管理实务探究 ——以XY化学工业有限公司为例

企业管理过程中,全面预算管理与成本管理相互促进、相辅相成。针对成本管理及全面预算管理的现状及存在的问题,以陕西某化学工业有限公司(XY公司)为案例,开展了优化成本管理及全面预算管理的对策探讨。首先介绍了全面预算管理和成本管理的基本理论及两者的关系,并针对公司现状及存在的问题,提出了优化全面预算管理和成本管控的思路和措施。通过两种管理相结合的方式,形成科学、健全的管理模式,使企业在市场竞争中获得有利地位,实现企业发展的良性循环。     

浅析新成本制度——作业成本法

新的生产技术的出现，对成本结构及其组成内容产生了较大的影响，为了适应新技术的发展．西方国家提出了作业成本法。对作业成本法的优缺点及对传统会计的影响等一系列问题做了简要的论述。     

关于我国国有大中型企业高资产负债率的思考

分析了我国国有大中型企业高资产负债率的形成原因,指出“高举债”是计划经济向社会主义市场经济过渡中必然存在的问题,并对国有大中型企业“增资减债”谈了几点建议。     

对发挥创业投资在马钢自主品牌建设中作用的思考

发挥创业投资资金作用,加快马钢自主品牌建设,实现由“马钢制造”向“马钢创造”的目标。     

Coping with COPA II: Actions to Improve Effluent Quality

The paper outlines some of the actions taken by Severn Trent Water to achieve compliance with consent limits since the implementation of the Control of Pollution Act (Part II) in 1985.
Prior to and since 1985, Severn Trent Water has undertaken an extensive programme to analyse the reasons for failure and carry out remedial work. A major feature of this programme, which has been further stimulated by privatization, has been the need to reduce the lead time for carrying out improvements.
The paper discusses the means by which this has been achieved, including the introduction of the 'fast-track'initiative and the 'process matrix'.
Other aspects are outlined including initiatives to develop more robust processes, computerized work scheduling, extensive training programmes and best practice studies.     

解读Louis I.Kahn的孟加拉首都政府建筑群

通过分析孟加拉首都政府建筑群来诠释路易斯·康的设计哲学理念及他将物质要素的功能性与精神性完美结合的设计手法。     

Water and Sewerage Charges in Scotland

The paper outlines the statutory arrangements governing water and sewerage charges in Scotland, and comments on the factors affecting the levels of charges. Trends in revenue expenditure over the period 1989–90 to 1992–93 are considered in relation to increases in personal community water charge levels, metered water rates, and costs per household. Non-domestic sewerage rates and industrial effluent charges are also discussed. Some comparisons are made with England and Wales and with other countries. The funding arrangements for capital expenditure and their effect on the levels of charges are described, with particular reference to debt levels and rising expenditure to meet UK and EC standards. Factors affecting future charge levels are also identified.