Towards Equity in Indigenous Co‐Management of Protected Areas: Cultural Planning by Miriuwung‐Gajerrong People in the Kimberley,Western Australia

Delivery of the potential mutual benefits for biodiversity conservation and Indigenous peoples through protected area co‐management remains challenging, with partnership arrangements frequently delivering inequitable outcomes that marginalise Indigenous interests. In the Kimberley region of Western Australia, Miriuwung‐Gajerrong people initiated a Cultural Planning Framework to help achieve greater equity in planning for co‐management of the first Indigenous‐owned protected areas managed with the state. Analysis of the negotiation and delivery of this Indigenous‐controlled planning initiative concluded it made a key contribution in shaping an equitable intercultural space for ongoing negotiation of co‐management. A practitioners' model of related design concepts drawn from the analysis identified three factors of significance: a foundation platform of recognition of rights and interests; a set of effective organisations to support the roles of the key actors; and effective mechanisms for working together. The model proved robust when evaluated against international standards for best practice, suggesting it may be a useful tool for guiding better uptake of those standards. Interrogation of the two major theories underpinning these standards – common pool resource (CPR) and governance – demonstrated the theories are synergistic and inform different parts of the model. Both theories highlight the significance of Indigenous‐controlled planning. Attention to relational theory for interrogation of the intercultural space may help illuminate their relative importance. Further investigation of the potential of Indigenous‐controlled planning to build theory and practice in Indigenous co‐management of protected areas is recommended.     

村级财务管理问题刍议

推进社会主义新农村建设,规范和完善农村财务会计体制是关键之一。农村财务尤其是村级财务管理状况如何,直接影响基层干群关系和农村社会稳定,影响农村经济的发展。为此,随着建设社会主义新农村步伐的加快,进一步加强村级财务管理具有重要的现实意义。     

论税收筹划在财务管理中的应用

现代经济是一种法治经济,依法纳税是企业(纳税人)应尽的义务。税收的无偿性决定了税款的支付是企业资金的净流出。为了减轻税负,税收筹划便应运而生。企业在进行筹资、投资、收益分配等决策时,使企业的纳税行为在遵守税法的前提下,合理利用税收政策,达到合理避免或延迟纳税、少交甚至免除纳税是管理者、经营者以及财务人员的重要职能。     

Prehispanic water pressure: A New World first

Ancient cultures have a wide range of water control management techniques, each associated with a particular purpose, including water for consumption, agriculture, flood control, drought relief, and rituals (Scarborough, 2003). One technique that has received limited archaeological attention is the purposeful creation of water pressure to perform useful work. Perhaps the earliest such example was found on the island of Crete in a Minoan palace and dates as early as 1400 BC. Terracotta pipe segments with graded diameter reductions were used to create fountains (Evans, 1921–1935). Although gravity and the weight of water are the most efficient means of generating water pressure in a closed conduit, natural conditions (climate, geology, topographic slope, etc.) that might lead to the construction of water pressure systems are less clear. Here we show that the Classic Maya (AD 250–600) constructed a water pressure system with the potential to control the flow of water within an urban area. By burying a conduit along a steep ephemeral channel passing through a residential group, upland springs could be diverted to build pressure in the conduit to provide a dry-season supply of water. Up to 6 m of hydraulic head could have been recovered to lift water from the pressurized conduit to a point of use. Water pressure systems were previously thought to have entered the New World with the arrival of the Spanish. Yet, archaeological data, seasonal climate conditions, geomorphic setting, and simple hydraulic theory clearly show that the Maya of Palenque in Chiapas, Mexico had empirical knowledge of closed channel water pressure predating the arrival of Europeans.     

A Colonial Shipwreck in Saipan,Northern Mariana Islands

Previous underwater cultural heritage investigations conducted in the western Pacific's Northern Mariana Islands largely focused on the submerged World War Two remains, despite the islands’ rich colonial history. The island chain was the setting of numerous historical occupations including indigenous Chamorro populations, Spain, Germany, Japan and the United States, all of which created a lasting maritime heritage legacy on land and under water. This paper presents the first colonial shipwreck investigation to be undertaken by archaeologists and fills a gap in our history and knowledge of the Mariana Islands’ pre‐World War Two era.     

PUBLIC GOVERNANCE OF ARTS ORGANISATIONS IN SWEDEN: STRATEGIC IMPLICATIONS

The article investigates public governance of arts organisations in Sweden by examining the relationship between these public principals and arts organisations and by illustrating how this connection affects the strategic action of individual arts organisations. Two case studies provide the basis for the analysis: Nationalmuseum, the national museum of older fine art and crafts located in Stockholm, and Edsvik konst och kultur, a kunsthalle, or gallery, located in the municipality of Sollentuna. The article concludes that public governance does affect strategic planning and action in the individual arts organisation by presenting it with opposing logics of control and evaluation and by creating economic and political vulnerability for the organisation through budget and management controls.     

多元化经营--论稻盛和夫的经营策略

多元化是企业管理的重要问题。在四十多年的经营实践中,稻盛和夫不断延伸原有的陶瓷技术,开发新产品,使京瓷公司在激烈的市场竞争中立于不败之地。本文以京瓷公司为例,探讨企业多元化的前提条件、应遵循的原则等问题,以期为中国企业家提供相应的借鉴。     

生态旅游在中国：研究回顾与本质回归

利用文献法对中国生态旅游的研究历程进行回顾与反思,指出存在的概念、方法和功效问题,并对生态旅游系统的核心予以理论梳理,认为统筹生物多样性和旅游生产力、实施平衡管理是中国生态旅游健康发展的必然选择,生态旅游研究需要强调科学性,重视形态——功能关系分析,探索和发展实地观察方法和实验方法。     

重大事件对城市空间结构的影响:研究进展与管理对策

在全球化竞争日益激烈的背景下,举办重大事件已成为许多城市进行重新定位或推动城市跨越式发展的一种途径。重大事件为综合运用结构主义、制度主义等多种方法研究城市空间结构的演化与重构提供了一个难得的契机,但国内外学术界关于重大事件对举办城市空间结构影响的专门研究还比较缺乏,特别是对于事件背景下城市空间要素怎样发生演变以及城市如何借助事件契机对空间结构进行优化的研究还很薄弱。本文通过梳理国内外有关重大事件对举办城市空间结构影响的文献,初步厘清了重大事件对举办城市空间结构的影响因素及作用方式,进而为事件举办城市提出了指导性的战略管理框架,并指出了现有研究存在的不足与未来发展方向。     

A Critical Analysis and Philosophical Review of ‘Rapid Reburial’: the Clarence project

In 2012, Australian cultural heritage practitioners and conservation scientists collaborated on a national underwater cultural heritage (UCH) reburial project, known as the Australian Historic Shipwreck Preservation Project (AHSPP) funded by the Australian Research Council. This resulted in the excavation, documentation and reburial of the ‘at risk’ shipwreck Clarence. Following the excavation, the site and associated artefacts were reburied and subsequently covered by shade cloth and finally, with polyvinyl chloride (PVC) tarpaulins. After completion of the in situ reburial, a number of critical issues were put into sharp relief including: what constitutes the accurate identification of a site as being ‘at risk’; and the implications of ‘rapid reburial’.