Modelling spatial regimes in farms technologies

We exploit the information derived from geographical coordinates to endogenously identify spatial regimes in technologies that are the result of a variety of complex, dynamic interactions among site-specific environmental variables and farmer decision making about technology, which are often not observed at the farm level. Controlling for unobserved heterogeneity is a fundamental challenge in empirical research, as failing to do so can produce model misspecification and preclude causal inference. In this article, we adopt a two-step procedure to deal with unobserved spatial heterogeneity, while accounting for spatial dependence in a cross-sectional setting. The first step of the procedure takes explicitly unobserved spatial heterogeneity into account to endogenously identify subsets of farms that follow a similar local production econometric model, i.e. spatial production regimes. The second step consists in the specification of a spatial autoregressive model with autoregressive disturbances and spatial regimes. The method is applied to two regional samples of olive growing farms in Italy. The main finding is that the identification of spatial regimes can help drawing a more detailed picture of the production environment and provide more accurate information to guide extension services and policy makers.     

Make and Use Approaches to Regional and Interregional Accounts and Models

Institutional, or sector-by-sector input–output tables have traditionally been used in regional and interregional modelling. This paper examines the origins of this tradition and argues instead, both theoretically and empirically, for the integration of make and use submodels within models of production, demand and interregional trade, outlining the manner in which they can be integrated. Further, it is argued that structural rather than reduced-form models represent a sounder theoretical base. Finally, a Danish interregional model (LINE) based on a social accounting matrix framework that employs these principles is presented. The paper also deals with the issue of data construction at the regional and interregional levels, based on the make and use approach. It is argued that when data are constructed at a low level of sectoral and spatial aggregation under accounting consistency constraints, data quality and validity are high.     

The Treatment of Space and Place in the New Strategic Spatial Planning in Europe

This article examines recent European experiences in urban and regional spatial strategies. It focuses specifically on the concepts of space and place deployed within these strategies and the institutional work these concepts are called upon to do. It explores how far such concepts reflect the shift in geographical thought to a dynamic, dis‐contiguous, relational conceptualization of spatiality. These issues are explored through an analysis of three recent strategic planning episodes: The Netherlands Fifth National Policy Document on Spatial Planning, the Regional Development Strategy for Northern Ireland, and the Framework Document for Milan. All are innovative in their contexts in one way or another and provide exemplars of new ways of thinking about space and place, and the role of spatial strategies in contemporary governance contexts. All the episodes reflect in some way new relational geographical ideas, but many traditional planning ideas live on. The analysis highlights the political dimensions of developing new spatial vocabularies to guide urban and regional development and the significance of the institutional context in shaping and accepting new spatial planning concepts. Cet article examine de récentes expériences de stratégies spatiales urbaines et régionales en Europe. Il s'attache aux concepts d'espace et de lieu appliqués à celles‐ci et au travail institutionnel qui leur est réclamé. Il étudie notamment dans quelle mesure ces concepts reflètent l'évolution de la réflexion géographique vers une conceptualisation dynamique, dissociée et relationnelle de la spatialité. Ce faisant, il analyse trois cas récents de planification stratégique: le 5ème Texte de Politique nationale des Pays‐Bas sur la planification spatiale, la Stratégie de développement régional en Irlande du Nord, et le Document‐cadre pour Milan. D'une manière ou d'une autre, tous sont novateurs dans leur contexte, et constituent des modèles originaux de réflexion sur l'espace et le lieu, ainsi que sur le rôle des stratégies spatiales dans le cadre des modes de gouvernance contemporains. Tous les cas traduisent par certains aspects de nouvelles notions géographiques relationnelles, la planification traditionnelle n'étant pas pour autant totalement évincée. L'étude souligne la portée politique des nouveaux lexiques spatiaux élaborés pour guider l'expansion urbaine et régionale, ainsi que l'importance du contexte institutionnel dans la configuration et l'acceptation de concepts de planification spatiale innovants.     

Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting

The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998 after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonization and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers which can be explained by institutional theory. Large municipalities produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.     

浅谈发展地域性民居建筑的必要性

每个地域有着其各自的历史,自然在当地也保留着历史的积淀。作为历史文化结晶的地域建筑,是地域文化在物质环境和空间形态上的体现。正是由于建筑的地域性差异才使世界建筑文化变得丰富多彩,发展地域性民居建筑是对传统居住文化精神的继承和发展。地域性民居建筑在现今社会有着举足轻重的意义。本文对如何发展地域性民居建筑进行研究分析。     

Human Capital Spillovers and Regional Development

This paper introduces technological interdependence into the theoretical framework of Gennaioli et al. (Quarterly Journal of Economics 2013; 128 : 105–164). This extension leads to an expression for regional development with spatial effects that motivates the incorporation of the geographical dimension into their newly constructed database and empirical analysis. Our estimation results corroborate both the necessity of accounting for the presence of spatial dependence to study the determinants of regional income per capita and the importance of educational attainment in explaining regional development differences. Furthermore, we provide evidence that human capital generates positive spatial spillovers. Copyright © 2016 John Wiley & Sons, Ltd.     

Productivity accounting for separable technologies

This paper develops a method for decomposing total factor productivity growth in separable production technologies and uses it to examine the role of pest-damage prevention on agricultural productivity. The rate of technical change is decomposed into output-enhancing and damage-preventing components. Growth accounting cannot provide separate estimates of these two components of technical change, and instead a parametric model is developed based on the dual cost function. The proposed model captures both components of technical change, properly accounts for environmental effects, and also accommodates the presence of capacity utilization and scale biases. The empirical application of the model is to a sample of Cretan olive-oil producers, and the results show that output-enhancing technical change is more important than damage-preventing technical change in explaining observed total factor productivity (TFP) changes. The second largest source of TFP growth is due to the scale effect.     

Regional Efficiency Wages: Are They a Source of Real Earnings Differentials?

This paper investigates the role of spatial efficiency wage premiums as a partial explanation for both inter-industry and geographic wage differentials. The empirical approach is based on an analysis of panel data for six select manufacturing industries operating within specific (U.S.) states. Besides testing for the existence of a regional "wage curve," this research adds to the evidence on traditional determinants of spatial wage differentials. An explicit treatment of regional cost-of-living conditions is unique to the analysis; also, industry wage structures are accounted for in explaining regional wage differences. The findings here contribute to an initial body of evidence on regional efficiency wages. The empirical evidence indicates that the relationship between regional wages (nominal or real) and the local unemployment rate is much more complex than implied by the wage curve.     

低碳城市发展地域系统优化研究：以上海临港新城为例

城市地域系统的结构决定了城市低碳发展的基础。在反思传统城市地域系统规划低碳发展的局限性基础上,以临港新城低碳城市地域系统优化案例为研究对象,对空间结构、土地利用、交通体系等城市地域系统核心构成要素进行低碳优化分析。研究指出低碳城市地域系统在空间结构上具有高密度、高容积率、高层的紧凑型特征,多中心的梯级空间格局,分散组团式的空间开发;集约化、多样化的复合功能的土地开发;公共交通导向的走廊式空间规划,发达的小地域空间道路体系等特点。     

Across the great divide: a literature review of management accounting and operations management at the shop floor

Management accounting’s ability to provide relevant information in production environments has long been discussed in the fields of management accounting (MA) and operations management (OM). Researchers from each field play a major part not only in disseminating their research results, but also in channelling their perceptions of management accounting in production environments through journal publications. The thesis of this paper is that via an examination of the paradigms, theories, and methods in the fields of MA and OM our understanding of the prevailing assumptions about management accounting in production environments in the academic community can be enhanced. The review shows a divide between the fields where the field of OM is oriented towards problem-solving, and the field of MA is more theory oriented. The review points out that the understanding of practice is a divider between the fields, but it also suggests that incorporation of practicing production members into research is a promising path forward. The paper then concludes that OM problematizes management accounting in production environments as a starting point for their research agenda and that both fields portrayal of management accounting in production environments need to be nuanced. There is a need to challenge the research expectations and to accept unconventional research methods to enhance knowledge about management accounting in production environments.

     

Implementation of accounting reforms

Abstract

Innovations in financial and accounting techniques represent a fundamental aspect of the reforms undergone by public administrations in recent decades. The article presents the results of a survey, conducted on 237 local governments, whose purpose is to assess the implementation of accounting reforms in Italy, aimed at introducing accruals reporting in the traditional budgetary accounting system to enhance accountability and transparency in the overall modernization process. The analysis shows that the importance of cash- and commitment-based accounting in the overall system is overwhelming, whereas the marginality of the ‘new’ accrual-based reporting is evident. In the opinions of preparers, accruals accounting is not seen as a useful tool and the link with internal needs and managerial control systems is absent. Is the time ripe for a new reform?     

Spatial Growth Regressions: Model Specification,Estimation and Interpretation

Abstract

We attempt to clarify a number of points regarding use of spatial regression models for regional growth analysis. We show that as in the case of non-spatial growth regressions, the effect of initial regional income levels wears off over time. Unlike the non-spatial case, long-run regional income levels depend on: own region as well as neighbouring region characteristics, the spatial connectivity structure of the regions, and the strength of spatial dependence. Given this, the search for regional characteristics that exert important influences on income levels or growth rates should take place using spatial econometric methods that account for spatial dependence as well as own and neighbouring region characteristics, the type of spatial regression model specification, and weight matrix. The framework adopted here illustrates a unified approach for dealing with these issues.     

New opportunities for farm accounting

This paper starts out to observe that there is a gap between the importance given to accounting and the low level of bookkeeping and accounting practice in the agricultural sector. Reasons for this gap are that current general accounting rules do not adapt very well to the particularities of farming and are difficult and expensive to implement. We then suggest that the Farm Accountancy Data Network (FADN) and the recently issued International Accounting Standard on Agriculture (IAS 41) could be key elements to improve the use of accounting in European farms. We review the main contributions of IAS 41 and conclude that it provides a strong conceptual framework but might need further instruments for its implementation in practice, given the limitations of the agricultural sector. We continue to explain that FADN is an experienced network that has elaborated very detailed farm accounting procedures, and suggest that these procedures could be turned into a guide for implementing IAS 41. We report empirical data which indicate that current FADN reports are already considered useful by farmers for different purposes. Finally, we analyse in detail the compatibility of IAS 41 and FADN, identifying changes in the FADN procedures that would become necessary if the FADN procedures were to be used for implementing IAS 41 and some aspects of FADN that might have been worthwhile to consider for the final version of IAS 41.     

教育人力资本与区域经济增长的关系研究

目前国内关于人力资本对经济增长作用机制的研究,很少考虑空间依赖性引起的区域间的相互影响。文章引入空间变量,利用卢卡斯内生经济增长函数,构建空间面板回归模型,对1990-2006年我国30个省市自治区教育人力资本与区域经济增长之间可能存在的空间关系进行了实证研究,验证了空间依赖性的存在,证实了教育人力资本对区域经济增长具有推动作用,且空间面板回归模型较传统面板回归模型更好地诠释了教育人力资本与区域经济增长之间的关系。     

Modelling innovation support systems for regional development – analysis of cluster structures in innovation in Portugal

The present article offers a concise theoretical conceptualization and operational analysis of the contribution of innovation to regional development. The latter concepts are closely related to geographical proximity, knowledge diffusion and filters and clustering. Institutional innovation profiles and regional patterns of innovation are two mutually linked, novel conceptual elements in this article. Next to a theoretical framing, the article employs the regional innovation systems concept as a vehicle to analyse institutional innovation profiles. Our case study addresses three Portuguese regions and their institutions, included in a web-based inventory of innovation agencies which offered the foundation for an extensive database. This data-set was analysed by means of a recently developed principal coordinates analysis followed by a Logistic Biplot approach (leading to a Voronoi mapping) to design a systemic typology of innovation structures where each institution is individually represented. There appears to be a significant difference in the regional innovation patterns resulting from the diverse institutional innovation profiles concerned. These profiles appear to be region specific. Our conclusion highlights the main advantages in the use of the method used for policy-makers and business companies.     

关于实证会计研究的认识与思考

实证法是实证会计理论的研究方法,实证会计理论和规范会计理论是两种基本的会计理论。正确认识实证法、实证会计理论和规范会计理论的关系,对于完善我国的会计理论体系具有重要意义,本文对此进行了分析与探讨。     

Raising the bar (7)

This editorial summarises the papers published in issue 13.1 so as to raise the bar in applied spatial economic research and highlight new trends. The first paper adopts a scale neutral approach to investigate the spatial mechanisms that cause regional innovation and growth. The second paper claims that population-weighting when calculating indices of regional inequality might lead to inconsistent outcomes. The third paper estimates the effect of distance between family residence and higher education institution on a student's academic performance, thereby accounting for endogenous regressors. The fourth paper shows an inverted U-shaped relationship between economic development at region of origin and the propensity to migrate using a multilevel approach. The fifth paper provides spatial econometric evidence of price competition between sellers of used books on Amazon.com. The last paper estimates a hedonic housing price equation and parameterizes the spatial weight matrix to determine how far back in time buyers, sellers and realtors are looking at the housing market.     

Using the variance structure of the conditional autoregressive spatial specification to model knowledge spillovers

This study investigates the pattern of knowledge spillovers arising from patent activity between European regions. A Bayesian hierarchical model is developed that specifies region‐specific latent effects parameters modeled using a connectivity structure between regions that can reflect geographical proximity in conjunction with technological and other types of proximity. This approach exploits the fact that interregional relationships may exhibit industry‐specific technological linkages or transportation network linkages, which is in contrast to traditional studies relying exclusively on geographical proximity. We also allow for both symmetric and asymmetric knowledge spillovers between regions, and for heterogeneity across the regional sample. A series of formal Bayesian model comparisons provides support for a model based on technological proximity combined with spatial proximity, asymmetric knowledge spillovers, and heterogeneity in the disturbances. Estimates of region‐specific latent effects parameters structured in this fashion are produced by the model and used to draw inferences regarding the character of knowledge spillovers across the regions. The method is illustrated using sample data on patent activity covering 323 regions in nine European countries. Copyright © 2008 John Wiley & Sons, Ltd.     

Interinstitutional linkage analysis: a social accounting matrix multiplier approach for the Mexican economy

By analogy to inter-industry analysis, this paper addresses the Inter-institutional linkage analysis through an accounting multiplier approach and a social accounting matrix framework that has a flow of funds. Such an analysis provides a useful tool to identify and quantify structural features of an economy in terms of productive and financial backward and forward linkage indices, which are estimated from the accounting multipliers. As an empirical application of this analysis, we identify and measure the accounting multipliers and the respective linkage indices for the Mexican economy. The results may help to improve the quality of policy decisions by detecting key linkage and partial linkage accounts (production sectors or institutions) and by providing a better understanding of how an impact of an initial exogenous injection runs within a complex economic structure.