加拿大BC省土地利用规划及其启示

研究目的:比较分析加拿大不列颠哥伦比亚省的土地利用规划,为中国新一轮土地利用总体规划的修编提供借鉴。研究方法:文献资料法。研究结果:加拿大BC省在土地利用规划编制思路、公众参与、社会经济与环境评价、监督体系方面建立了较为成功的机制。研究结论:中国应从重视对规划区域用地冲突问题分析、公众参与制度化建设、社会经济与环境评价内容与方法的健全、融实施评估和效果评估为一体的监督体系建设等方面来完善土地利用规划。     

英国研究理事会的特点分析及其对我国科技计划改革的启示

英国研究理事会承担英国商业、创新与技能部科技计划管理和实施的职能,瞄准前沿技术领域开展跨理事会合作,重视对研究机构的长期持续支持,并建立专业高效的管理结构保证职能的有效履行。建议我国科技部进一步明确定位,抓关键环节和重点领域,建立专业研究理事会负责科技计划实施,加强对重点研究机构的长期支持,并开展跨部门联合研究。     

The organisation of British textile exports to the River Plate and Chile: Merchant houses in operation,c. 1810–59

During c. 1810–59 over 260 British merchant houses operated in the River Plate or Chile, and many more in the rest of Latin America. These were times when Anglo-Latin American economic relations remained largely commercial, since the region was an important commercial partner of Britain. British investment was unimportant during this period in the region. The main economic activity of these mercantile houses was the import of textiles in exchange for bullion, specie, bills of exchange and local produce. Yet the textile trade has received little attention, despite the importance of the region as a market for British manufacturers. This paper describes in detail the relations between textile manufacturers and/or merchants in Britain and merchants on the spot, in particular for the marketing oftextiles, the backbone of the business of British merchants operating in Latin America. This paper focuses on the particular case of the Southern Cone during c. 1810–59.     

The Demand for Organic and Conventional Produce in London,UK: A System Approach

The majority of studies on consumer demand for organic products neglect the presence of non‐organic competitors, ignoring their effect on consumer demand for organics. This article uses a demand system which includes both organic and non‐organic fruits and vegetables, with actual (as opposed to stated) data for household purchases. Estimation of our model provides empirical evidence on the interrelationships between organic and non‐organic products, as the relevant cross‐price elasticities. Own‐price elasticities indicate that organic fruits and vegetables are more price elastic than their non‐organic counterparts, and that lower social class households with children have the most own‐price elastic demand. Cross‐price elasticities indicate relatively strong loyalty to organic products.     

NEW LABOUR, PUBLIC–PRIVATE PARTNERSHIPS AND RAIL TRANSPORT POLICY

The New Labour government has favoured the deployment of Public–Private Partnerships (PPPs) to provide investment in transport infrastructure. The results of this policy on the railways have, however, been disappointing in terms of cost and efficiency. Public transport PPPs require complex contracts underpinned by regulatory mechanisms in order to maintain performance and safety standards. Moreover, risk transfer is difficult to achieve, as essential infrastructure cannot be left to the ultimate market discipline of bankruptcy.     

试论文学理论对英美文学教学的借鉴作用

文学理论对文学教学理念的形成,对教学主要环节的认识以及对具体文学文本的分析都具有十分重要的作用。受文学理论的启示,英美文学教学实质上是教师借助各种媒介方式,不断创造生动的文学情景,以分析文学作品为中心,与学生交流文学感受的一个动态的过程。     

To Sue or Not to Sue: An Experimental Study of Factors Affecting Hong Kong Liquidators Audit Litigation Decisions

We report an experiment examining the effect of three factors on professional Hong Kong liquidators' decisions to bring legal action in negligence against auditors. Factors were (a) the strength (merit) of the supporting evidence (arguable vs. overwhelming), (b) the type of alleged audit failure (failure to report financial statement errors vs. management fraud) and (c) audit firm type (Big 6 vs. non-Big 6). We find evidence that liquidators' litigation decisions are influenced by case merit. We also find that liquidators were marginally more likely to institute legal action against a Big 6 than against a non-Big 6 auditor. However, we find no evidence that the type of alleged audit failure influences litigation decisions.     

Developing and using a customer profile data bank

This article proposes the implementation of a customer profile system to aid the industrial marketer in: making daily sales decisions involving the firm's customers; the development of the vendor's “buyer mix”; and the production of marketing analysis reports used by the firm. The components of the customer profile are presented and the procedures by which these elements can be incorporated into the firm's decision making are explained. Working examples are also provided to reinforce the concepts. Unfortunately the names of the actual corporations had to be deleted or changed for reasons of confidentiality.     

美国英语独立于英国英语的可能性

本文通过分析美国英语和英国英语在发音、拼法、词汇、语法等方面存在的差异以及文化背景的不同 ,推测美国英语有可能从英国英语中脱颖而出     

Reflections on some of the formative years of the British Accounting Review: Thoughts of ducklings and swans

Between 1978 and 2004 we were engaged in a variety of editorial roles with the British Accounting Review, its forerunner (The AUTA Review) and (what became) The British Accounting Review Research Register. This was a period of considerable change for both the journal and the Association. In this short essay, we look back on those 26 years, describing (as we see it) the changes and the reasons for them and indulge in a little reflection on some of the positives and negatives that have flowed around the journal over this period and up to the present.