浅谈工程量清单报价

介绍了工程量清单报价的内容、操作方法及在工程造价管理中的意义。     

Short communication: Effect of stocking rate on the economics of pasture-based dairy farms

Data from a multiyear farm systems study evaluating the effect of stocking rate (SR) on pasture production and utilization, milk production per cow and per hectare, reproduction, and cow health were used to determine the economic implications of altering SR. The effect of SR was also evaluated relative to cow size and total feed available (comparative stocking rate; CSR), to account for differences in cow size and feed supplement availability. Milk production, gross revenue, operating expenses, and operating profit per cow all declined with increasing SR and CSR. In comparison, milk production, gross revenue, and operating expenses per hectare increased with increasing SR and CSR. These effects were irrespective of milk price. The effect of SR on operating profit and return on assets, however, was dependent on milk payment system. When payment was based on the economic value of milk fat and protein, operating profit and return on assets were quadratically associated with both SR and CSR, declining at an SR greater or less than 3.3 cows/ha and a CSR greater or less than 77 kg of body weight/t of feed dry matter available. In comparison, when milk payment was based on a fluid milk pricing system, profit per hectare increased linearly with increasing SR and CSR, but return on assets was not affected by SR or CSR.     

高新技术企业的涉税管理及税务筹划

随着经济社会的不断进步,科技创新能力成为我国综合竞争力的核心指标。众多科技型企业申请认定高新技术企业成为企业提升竞争力的重要举措。企业申请认定成为高新技术企业后,对企业如何通过完善优化内部研发活动的业务处理流程、强化研发费用核算以提升自身管理水平和满足监管部门需求做了一些研究及建议,以供参考。     

新制度经济学视角下的市场失灵问题

本文通过运用新制度经济学的交易成本理论对市场失灵问题提出了新的解释,并认为市场失灵是理性经济行为体规避高市场交易费用,选择其它未被市场计算在内的合约网络以组织生产提高经济系统运行效率的过程.市场与企业本质上并无优劣之分,而阻碍制度变迁,使经济行为"非经济化",才是对经济系统运行的最大威胁.     

Auditors' Report to the Members/Rapport des vérificateurs aux membres.

We have examined the balance sheet of the Canadian Psychological Association as at December 31, 1982 and the statement of revenue and expense and surplus for the year ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as we considered necessary in the circumstances, except as explained in the following paragraph. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

"协力检修"模式下设备维修费用管理与控制探析

冶金企业“协力检修”是“作业长制”管理办法下新的设备检修模式。针对实施“协力检修”中预算定额、工时定额等市场化动作体系的基础工作,以及技术基础管理工作方面提出了自己的见解。     

IC卡系统安全性研究

该文首先讨论了IC卡及其系统面临的各种攻击方式,然后对各种攻击的成本进行了具体的分析,最后对如何防范这些攻击给出了一些具体的建议。     

电力企业网上报销系统的开发与应用

针对传统财务报销方式效率低下、无法进行有效的资金控制等问题,介绍电力企业网上报销系统的主导思想和实施方案,同时对系统实现的功能和经济效益进行分析。实践证明,该系统规范了财务报销流程,提高了财务报销效率。     

ND6便携式谱仪的高压电源研制

室外用的谱仪需要有由电池供电的高质量,低功耗和小体积的高压电源,介绍了该单元设计研制中几个关键性的问题和其性能指标。     

考虑道路交通拥堵的公交发车间隔优化模型

为有效缓解公交车固定发车间隔造成的资源浪费和过度拥挤,以公交运营成本与公交服务能力水平加权和最大为目标,建立了常规公交线路多车型配置优化模型.通过分时段配置不同的车型组合运行,构建了公交线路多车型配置运行模式,最后通过Matlab进行了实例验证,证明该模型能够有效降低固定发车间隔所导致的成本较高以及非高峰时段车辆利用率较低的问题,从而提高了公交车的出行吸引力.