On the difficulty of combining actual and potential criteria for an increase in social welfare

Summary. This paper examines two problems associated with the use of potential Pareto criteria in welfare economics. The first problem is the well-known intransitivity of the compensation criteria à la Kaldor-Hicks-Scitovsky. The second problem is the possible incompatibility between the Chipman-Moore-Samuelson criterion and the Pareto principle. The main result of this paper is that, in order to avoid either of these problems, it is necessary and sufficient that the domain to which these criteria are used is such that the Chipman-Moore-Samuelson criterion encompasses completely the Pareto criterion. When interpreted in a standard economic environment, this result is shown to be equivalent to Gorman's requirement of non-crossing between utility possibility frontiers. Received: June 18, 1998; revised version: March 2, 2000     

A comparative assessment of community forest models in Cameroon and British Columbia,Canada

In this paper, a comparative review of the community forest models prevailing in two countries is made: the province of British Columbia in Canada and Cameroon in Central Africa. A series of assessment criteria emanating from community forest attributes in both jurisdictions were identified and employed as a basis for assessing and comparing the performance of both models. Results of this study revealed that fundamental similarities and differences exist in the two models and none of the models is superior to the other. However, it is argued that when both models are evaluated against specific criteria, one model often exhibits some sort of dominance vis-à-vis the other. To conclude, the paper prescribes a series of recommendations for improving the efficiency and quality of the community forest model in both jurisdictions.     

我国企业会计准则质量分析——基于高质量会计准则评价标准体系的构建

金融危机后,G20华盛顿峰会提出建立全球高质量会计准则的倡议,我国亟需系统性的高质量会计准则的评价标准,对新企业会计准则的质量作出评价。本文结合国内外已有观点及我国新会计准则的实施情况,构建以"高质量会计信息"为核心标准、具有细化标准的高质量会计准则评价标准体系,并对我国新企业会计准则的质量作出初步评价。     

入世后我国环境会计准则初探

环境会计在西方发达国家已蓬勃发展，而我国在此领域的研究与运用尚在初步探索之中，加入WTO后，国际上与环境会计密切相关的“环境壁垒”日益盛行，对我国企业开展经济贸易往来产生重大影响。入世后新的经济形势和我国会计标准的日益国际化使我国环境会计准则的建立不仅必要，而且可行。     

社会科学理论评价标准初探

社会现象由于受人类主观意志的影响，因而没有自然现象的普遍性和重复性，社会科学理论也没有像自然科学理论那样确定无疑的检验标准。对社会科学理论进行评价应坚持以下标准：（1）必须用原因解释现象；（2）论证和反驳必须坚持大概率原则；（3）必须坚持逻辑的自洽性、解释的一致性和结论的预见性原则；（4）必须对概念进行严格定义；（5）必须接受反驳和批判。     

A framework for computer-assisted travel counseling

This paper presents a suggested organizational framework for important design issues related to computer-assisted travel counseling (CATC). It presents an alternative methodological approach to the implementation of a counseling system which addresses several issues that have received little attention in the literature. The approach demonstrated is based upon multiple criteria decision-making methodologies. Mathematical formulations for problems related to package trip selection are presented, and solution performance is demonstrated in a prototype decision support system. The results indicate that this approach provides improvements in both performance and extensibility over the CATC systems hitherto described in the literature.     

A cross-cultural comparison of fast food restaurant selection criteria between Korean and Filipino college students

Despite the globalization of the hospitality and tourism industry, present cross-cultural research is limited to examining consumer behaviors or perceptions on the products and services the industry provides. The current exploratory study between Korea and the Philippines investigates college students’ perceptions on the fast food restaurant selection criteria with respect to the attributes they feel are important. A conjoint analysis, proven as a statistical marketing research tool with strong predictive power of consumer choices among multi-attribute product alternatives, was utilized for the analysis of the data for the study, and the analysis revealed that both Koreans and Filipinos viewed Menu Price as the most important attribute. Next important attributes, in Korea, were followed by brand, food-related factors and service- and hygiene-related factors, while in the Philippines, they were food-related factors, service- and hygiene-related factors and brand. This type of study is requisite for globalization of the food service industry in developing effective marketing strategies and establishing operational strategies, by understanding the different components of the Asian food service industry relative to the US market.     

土地征收与房屋拆迁中的公共利益界定

作为土地征收与房屋拆迁法定原因之一的＂公共利益＂,因其内涵模糊不清、界定主体异化,往往成为达到征收与拆迁目的的＂法器＂。界定公共利益,应首先设定界定标准,同时构建公共利益的评价机制。对于前者,国家须在立法上明确公共利益的内涵,同时在实践中注意多种要素的综合考量;对于后者,国家应强调立法机关与司法机关的作用,摒除行政机关的评价,并赋予被征收人、被拆迁人参与评价的权利。     

船撞桥风险评估方法概述

船撞桥事故的发生给人们的生命财产带来了严重的损失,而船撞桥风险评估是降低船撞桥风险的重要措施。文章根据风险评估的基本思想,提出了船撞桥风险评估的基本框架,并对已有的船撞桥概率模型、后果模型和风险准则的优缺点进行了分析总结,为船撞桥风险评估及桥梁防撞设计提供了思路和方法。     

中国软件产品开发的价值导向——中国IT企业软件开发决策标准的实证分析

需求分析直接影响软件的最终价值。不同的利益相关者对软件需求有不同的理解，这些冲突增加了软件需求分析的难度。我们把这些关键群体的价值导向分成企业、产品、项目这三个视角，以中国本土IT企业、服务国际市场的中国IT企业以及外资IT企业这三类企业为实证对象，通过问卷与访谈调查，分析中国软件开发需求分析中的决策标准，并与之前国际上的类似研究结果进行比较，了解中国软件产品开发的价值导向，以及与国际上的异同之处。