Climate change,fossil fuel prices and depletion: The rationale for a falling export tax

This paper examines how world prices affect depletion of exhaustible fossil fuels for export and the role of an export revenue tax in curbing depletion. Both effects are studied for a small open economy affected by climate change. We find that setting an export revenue tax rate to fall over time at the marginal social cost of depletion due to lower productivity from climate change encourages a resource exporter to leave an optimal stock in the ground – unextracted and unburnable. Growing prices during the past decade similarly curb depletion. Falling prices bring forward extraction. Because production is independent of consumption, the marginal social cost is independent of utility parameters which are difficult to estimate. Slowing fossil fuel extraction and the effective export of emissions is a contemporary challenge for climate policy. Our findings identify both why an export revenue tax should decline over time and an estimable target rate of decline to help meet this challenge amid changing world prices.     

农业废弃物在矿山生态恢复中的应用

矿山废弃地多为裸露岩面,需要大量的土壤用于植被的恢复与重建。同时,我国农业废弃物数量巨大且逐年增多,其合理利用与管理也成为一个难题。将矿山生态恢复与农业废弃物有机结合,是寻找矿山生态恢复治理和农业废弃物资源合理利用的新思路。本文阐述了我国矿山废弃地的治理现状、农业废弃物的特点,探讨了可用于矿山生态恢复的农业废弃物的基质类型及其应用前景。     

Framing the usefulness of eHRM in talent management: A case study of talent identification in a professional services firm

As talent management evolves from intuitive to evidence‐based decision‐making, the role of electronic Human Resource Management (eHRM) to gather, distribute, and analyze data becomes more critical. However, surprisingly few academic studies investigate the role of technology in talent management. Drawing on a qualitative case study of talent management in a large professional services firm, this paper critically examines how eHRM information technologies are framed as useful within talent identification discourses. The findings reveal two distinct but interrelated sets of processes employed to identify talent and suggest that the perceived usefulness and centrality of eHRM are influenced by how stakeholders shape their understanding of effective talent management. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

The impact of partner diversity within multiparty international joint ventures

Despite the significant role that multiparty international joint ventures (MPIJVs) play within multinational enterprises, we know little about the significant challenges associated with the management of these ventures. Therefore, we combine the Resource-based View of the Firm and Transaction Cost Economics to investigate the effects of the key aspects of partner diversity (i.e., variety, balance, and disparity) on MPIJV dissolution. We test our hypotheses using a dataset of 248 MPIJVs in China. We find empirical support for a U-curve shaped effect of variety and a negative linear effect of balance on MPIJV dissolution.     

Is more better? The relationship between meeting space capacity and hotel operating performance

This study examines the effect of meeting space capacity on hotel operating performance. We use Resource-Based View (RBV) of the firm as the theoretical foundation. We employ a national-level dataset with more than 20,000 hotels in the United States for the 2007–2012 period. We find that meeting space has a non-linear effect on hotel operating performance. That is, at low levels of meeting space, meeting space capacity is negatively related to hotel operating performance. At high levels of meeting space, meeting space capacity has a positive influence on operating performance. These findings provide insights for hotel owners, developers and practitioners in planning hotel meeting space capacity.     

国外人力资源会计研究的学术倾向——基于国际权威会计期刊的数据分析

文章以目前会计界公认的5份顶尖国际学术期刊2000年至2009年所刊载的人力资源会计的53篇文章作为研究对象,对国外人力资源会计学术界的研究现状进行分析,反映进入21世纪以来国外人力资源会计研究的演进特征与变化,进而探讨国外人力资源会计研究的学术倾向.     

Sustainability and Land tenure: Who owns the floodplain in the Pantanal,Brazil?

In seeking to achieve poverty alleviation and environmental conservation, public policy has often centred on guaranteeing land titles to local peoples. However, such approaches have brought unintended outcomes, replacing small-scale economies and natural areas by intensive exploitation of resources with no clear improvement in local people’s wellbeing. To understand this, we go beyond a general political ecology framing to consider relations between sustainability and land tenure, focusing on the intersection of economics, ecology and anthropology to understand how land tenure, property and use play out on the ground. We draw together different concepts including bundle of rights, de facto and de jure resource use, property regimes, density-dependence and non-equilibrium theory. The significance of this three-discipline view is illustrated through a case study of the Pantanal wetland, Brazil, where conservationists, the government and the local population contest ownership of the Paraguay River floodplain. Government sought to address conflicts around tenure and access through a narrow view of property, which failed to encompass the overlapping layers of land tenure, property and use on the ground and only served to create further legal battles. This article concludes that a more complex view combining the three perspectives is needed in the case of the Pantanal, and in other cases of contested property rights, in order to resolve conflicting claims and foster sustainability. We dissect both the power plays involved between different groups competing for control of a valuable resource, and the legal frameworks which can and should provide checks and balances in the system. The more nuanced grasp that emerges of local systems of tenure and access, of how these diverge from western property concepts, and of their environmental implications favours a better understanding of local realities, allowing for better management policy and consequently contributing more effectively towards poverty alleviation and environmental protection.     

Institutions,resources, and internationalization of emerging economy firms

An important step in the internationalization process of emerging economy firms is the shift from exports to foreign direct investment (FDI). We integrate the resource- and institution-based views to suggest that firms that can use unique institutional advantages are more likely to make this shift. We test these arguments with a longitudinal sample of 28,563 firm-year observations (1989–2005). We found that firms that are affiliated with a business group, have more firm- and group-level international experience, have more technological and marketing resources, and operate in service industries are more likely to shift from exports to FDI.     

数据生产理论——数据资源权利配置的基础理论

人类正在进入数据驱动的时代,数据成为社会的基础资源,但数据一直被认为处于公共领域并妨碍着数据权利化,困扰着数据资源利用秩序的建立。描述特定对象的数据并不是天然存在的,而是被生产出来的,并将数据价值（预测分析、发现新知）的实现过程界分为原始数据生产（采集）、数据集生产（汇集性处理）和数据分析（分析性处理）三种行为,并将前两个行为称为数据生产,提出数据生产理论。数据生产理论首先应区分数据生产和数据分析,原始数据的生产是建立在分析原材料提供者基础之上,应承认其价值并配置适当权利,以满足各种分析目的的数据集的生产。同时,数据生产还应区别数据来源,来源于个人的数据并不一定是个人生产的,只有个人在提供或创制了数据时才是数据的生产者。因此,数据生产理论是在将数据视为一种资源的情形下为数据上权利配置提供理论支撑,通过配置相应权利,构筑从原始数据生产者到数据集生产者,再到数据分析者的数据利用秩序。     

关于北美作业成本法实践现状的文献研究

主要以美国管理会计师协会主办的《战略财务》期刊为"窗口",通过回顾2002-2006年的管理会计相关文献,试图对北美作业成本法的运用和发展现状做一描摹,并以此对管理会计发展的历史趋势做出总结。