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91.
92.
Marion Wheeler 《Business ethics (Oxford, England)》1992,1(4):227-235
The world's largest industry has received little ethical attention, yet it raises questions of consumer fairness, marketing and environmental and cultural integrity. The author has recently gained an MSc in Tourism Studies from the University of Surrey, and is currently working as an independent consultant in the tourism and leisure sector. 相似文献
93.
Behavioral economics (BE) examines the implications for decision-making when actors suffer from biases documented in the psychological
literature. This article considers how such biases affect regulatory decisions. The article posits a simple model of a regulator
who serves as an agent to a political overseer. The regulator chooses a policy that accounts for the rewards she receives
from the political overseer—whose optimal policy is assumed to maximize short-run outputs that garner political support, rather
than long-term welfare outcomes—and the weight the regulator puts on the optimal long run policy. Flawed heuristics and myopia
are likely to lead regulators to adopt policies closer to the preferences of political overseers than they would otherwise.
The incentive structure for regulators is likely to reward those who adopt politically expedient policies, either intentionally
(due to a desire to please the political overseer) or accidentally (due to bounded rationality). The article urges that careful
thought be given to calls for greater state intervention, especially when those calls seek to correct firm biases. The article
proposes measures that focus rewards to regulators on outcomes rather than outputs as a way to help ameliorate regulatory
biases. 相似文献
94.
The authors use a large sample of non‐U.S. banks to examine the origins and spread of the 2007–2009 crisis. Using both stock market and structural variables, they test whether the effects of the crisis on individual banks are better explained by crisis models or by the VaR‐type analysis of the Basel system. The latter emphasizes risk weightings for individual assets while ignoring linkages that could leave banks exposed to systemic shocks. Consistent with crisis models, the authors find that a small set of pre‐crisis measures of a bank's international linkages, leverage, and the fragility of its liability structure does a good job of discriminating between banks that suffered a large impact and those that did not. (Indeed, these measures explain almost 50% of the differences among banks' stock returns during the crisis period, and almost 40% of the changes in the variability of those returns.) The authors also provide evidence of both a direct linkage among banks' stock returns and an indirect linkage that could reflect either linkages in the real economy or common demands by investors for liquidity. The authors run a “horse race” that demonstrates that simple measures of book leverage were better predictors of bank performance than the Basel capital ratios. They find that banks with lower Basel risk weightings prior to the crisis proved, on average, to be more exposed to the crisis. The authors' explanation is that banks with lower Basel risk measures tended to operate with higher leverage and more aggressive funding strategies, which in turn exposed them to greater crisis risk (even as they conformed to the letter of the Basel system in terms of asset risk measures). Finally, the authors find no evidence that substandard governance was a separate contributing factor to crisis exposure. Banks with substantial international business that were exposed to systemic shocks had high governance scores. 相似文献
95.
Cost‐reflective pricing: empirical insights into irrigators’ preferences for water tariffs 下载免费PDF全文
Bethany Cooper Lin Crase John M. Rose 《The Australian journal of agricultural and resource economics》2018,62(2):256-278
Using prices to improve the efficiency with which water resources are allocated is now widely accepted in principle if somewhat difficult to achieve in practice. Whilst there are some technical difficulties associated with full‐cost recovery in irrigation, the lack of political will to tackle reform remains a significant impediment. This article reports the results of an empirical investigation into farmers’ preferences for changes to water prices and tariff structures. We conclude that some of the preferences of farmers are conducive to price reform. We also find evidence that public subsidy of infrastructure in irrigation is not always aligned with the preferences of farmers. 相似文献
96.
Lisa Chauvet Flore Gubert Marion Mercier Sandrine Mesplé‐Somps 《The Scandinavian journal of economics》2015,117(2):686-722
We explore the impact of migrants' Home Town Associations (HTAs) on the provision of public goods in Mali. We combine an original dataset on all the HTAs created by Malian migrants in France from 1981 with census data on public goods in all Malian villages since 1976, and we run double‐difference estimations to compare villages with and without an HTA, before and after the creation of the HTAs. We find robust evidence that the provision of schools, health centers, and, to a lesser extent, water amenities has increased significantly faster in villages targeted by an HTA between 1987 and 2009 than in control villages. 相似文献
97.
We here critique the articles by Dmitruk & Koshevoy (1991, J Econ Theory 55:121–144) and by Bol (1986, J Econ Theory 38:380–385)
by showing how to solve the examples they erected to show the non-existence of functions for evaluating performance efficiencies
in DEA. We also show that functions satisfying these criteria—and other important criteria as well—were already available
prior to the publications of D&K and by Bol and have since been greatly extended to increase the power and scope of DEA.
相似文献
J. ZhuEmail: |
98.
How Prepared was Australia for International Financial Reporting Standards? The Case of Listed Firms
We measure the preparedness of listed firms for international financial reporting standards (IFRS) by changes in explanations from Australian GAAP to IFRS between the half-year and annual accounts. About one-third of sample firms changed their explanations for earnings, cashflows or equity by averages of about −7%, 67% and 3% respectively. Most changes are less than 5% for earnings and equity, and tax is the item most commonly revised. More profitable firms and firms with more reconciling items are most likely to change an explanation. In a telephone survey of chief financial officers, 70% revealed that the change followed an incorrect application of an accounting rule in the half-year accounts. 相似文献
99.
Crispin H. V. Cooper 《International Journal of Sustainable Transportation》2018,12(10):714-724
Betweenness is a measure long used in spatial network analysis (SpNA) to predict flows of pedestrians and vehicles, and more recently in public health research. We improve on this approach with a methodology for combining multiple betweenness computations using cross-validated ridge regression to create wide-scale, high-resolution transport models. This enables computationally efficient calibration of distance decay, agglomeration effects, and multiple trip purposes. Together with minimization of the Geoffrey E. Havers (GEH) statistic commonly used to evaluate transport models, this bridges a gap between SpNA and mainstream transport modeling practice. The methodology is demonstrated using models of bicycle transport, where the higher resolution of the SpNA models compared to mainstream (four-step) models is of particular use. Additional models are developed incorporating heterogeneous user preferences (cyclist aversion to motor traffic). Based on network shape and flow data alone the best model gives reasonable correlation against cyclist flows on individual links, weighted to optimize GEH (r2 = 0.78, GEH = 1.9). As SpNA models use a single step rather than four, and can be based on flow data alone rather than demographics and surveys, the cost of calibration is lower, ensuring suitability for small-scale infrastructure projects as well as large-scale studies. 相似文献
100.
Nancy P. Marion 《International Tax and Public Finance》1999,6(4):473-490
There is a sizeable literature on the causes of speculative attacks on fixed exchange rates and a large literature on the determinants of bank runs. Surprisingly, these two literatures rarely overlap, even though both types of crises involve attacks on asset price-fixing schemes. This paper draws a number of parallels between the work on currency crises and the work on banking crises and examines some of the new insights that are coming out of a more integrated approach in the aftermath of the Asian financial crises. 相似文献