对完善我国企业环境会计报告的探讨

针对目前我国企业环境会计报告的现状以及存在的缺陷,本文认为我国企业环境会计报告应由报告使用者与目标、报告主体、报告内容、报告模式、报告呈报及报告审计六方面的内容构成,同时提出了完善我国企业环境会计报告的对策。     

项目融资模块间关联研究及实证分析

本文从项目融资框架结构出发,对项目融资模块之间的相互联系及影响进行了系统分析。并以加拿大塞尔加纸浆项目为例,说明项目融资模块之间是如何相互影响和相互作用的。     

企业家社会资本及其与企业绩效的关系--研究综述与理论分析框架

本文从分析企业家社会资本入手,对社会资本的概念界定做了综述,进一步探讨了企业家社会资本的内涵,提出了企业家社会资本影响企业绩效的机理以及理论分析框架--企业家社会资本是通过获取企业所需的关键资源,再将资源通过内部学习和整合机制转化为动态能力,进而保持企业竞争优势、提升企业绩效.     

金融衍生工具的风险暴露与监控框架设计

分析金融衍生工具的活动特点，观察金融衍生工具的风险暴露，研究金融衍生工具各种监控方式的内涵、主要操作手法、适用的范围以及可供选择的对策，有助于建立起全球性金融衍生工具监控框架设计体系。     

基于Struts+Spring+Hibernate框架的应用研究

组合Struts、Spring、Hibernate三种流行的开源框架的策略,利用它们各自的优势,开发轻量级的Web应用.能缩短开发周期,而且能提高系统的稳定性.     

The challenge of legitimizing spatially differentiated regulation: Experiences from the implementation of the Danish Buffer zone act

Differentiating regulation is a promising approach to agri-environmental regulation that may potentially reduce the environmental impact of agriculture at the lowest possible costs for the farmers and society, but also possesses a number of challenges. In this article, we explore the challenges to the legitimacy of agri-environmental regulation that occurs when the regulatory regime changes from general regulation to differentiated regulation. The analysis is based on a case study of the implementation of the Buffer zone act in Denmark – a regulation that prevents agricultural production in a 10 (later 9) meter fringe around selected waterbodies. We distinguish between two different ways of legitimizing: Producing knowledge and participation. We conclude that to harvest some of the obvious benefits of differentiated regulation a number of challenges must be resolved, 1) ensuring legitimacy of differentiated regulation is crucial, 2) differentiated regulation imply that farmers are also differentiated, 3) differentiated regulation implies new uncertainties, 4) the current knowledge regime need to be reconfigured, 5) stakeholders feel that they are unevenly treated and 6) it is difficult to establish a win–win solution for all farmers on an individual level.     

Creating sustainable value in the hospitality industry: a (critical) multi-stakeholder study in the Dominican Republic

This paper identifies sustainable initiatives reported by “sustainability-champion” hotels in the Dominican Republic, while contrasting them against the views of key stakeholders. We adapt and apply Hart and Milstein's Sustainable Value Framework, and complement it with a Critical Management Studies approach. Our analysis relies on a mixed-methods approach (non-hierarchical k-means cluster analysis, as well as thematic and content analysis). Findings indicate that most hotels are engaging more actively in present-oriented strategies such as pollution prevention (especially, the international hotels) and in product/service stewardship. However, in the future-oriented strategies, hotels owned by local investors show higher commitment to both clean technology and innovation, and to the sustainability vision (as the firm's growth path). In addition, although the views of multiple stakeholders show a clear acknowledgment of the hospitality industry's sustainability efforts (particularly regarding education and environmental protection), they also offer differing views about the ultimate impact and value of those efforts for them and for the broader society. Our study offers a new theoretical lens to explore multi-stakeholder approaches and offers practical implications for the Dominican Republic's National Strategy for Development 2010–2030, as well as implications that may be of use for other tourism-dependent countries.     

国际资金循环测度的统计方法及应用

研究目标：本文研究如何测量国际资金循环（Global Flow of Funds，GFF），试图整合国际金融相关数据源，创建GFF统计矩阵。研究方法：讨论了GFF的基本概念，确定了国际资金循环的统计范围。按照2008SNA所提倡的From Whom to Whom 的统计基准，建立了GFF的统计框架，据此框架整合了国际金融组织之间的数据系统关系和现有的国际金融统计数据源。研究发现：利用相关统计创建了GFF矩阵模型表，试编了一个包含中国在内的由11个国家所构成的“国家×国家”的GFF统计矩阵表。研究创新：创建了GFF矩阵表，展开了以中国为主要观测对象的国际跨境资本比较分析。研究价值：建立了观测GFF统计，开辟了新的分析视野，客观揭示了中国在GFF中的状况及现存的主要问题。     

中国-欧盟信息通信技术合作的契机与挑战

中国与欧盟在信息与通信领域的科技合作始于20世纪80年代。多年以来,信息通信一直是欧盟直接对华投入最大的科技合作领域。中国与欧盟信息通信技术合作机制不断完善,合作方式日益多样化。中国与欧盟互有需求,法律框架提供了制度保障,合作机制日臻完善,加之中国与欧盟成员国之间有友好合作的基础,种种有利条件使信息通信合作成为中国与欧盟科技合作的重点领域之一并具有很大发展空间。