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41.
The European construction has induced a strong demand of harmonization of statistics of the various countries. The latter can be focused on an harmonization of outputs , already practised for a long time by national accountants: the statistical variables are defined in common, then each country measures them according to its own means. On the other hand, the harmonization of inputs, more ambitious, seeks a standardization of all the construction process and data collection. This leads to distinguish clearly the two moments of use and of production of economic and social statistics. Now the same distinction is made in the debates over the notion of quality of statistics, which contrast the quality of the product with the one of the process. This quality cannot be judged independently from the expected uses of these statistics and of their form of social credibility. From this point of view, the various harmonization levels are compared with the various forms of connection and convertibility between the national currencies.  相似文献   
42.
从政府角度出发,对政府所关注的反映其利益要求和实现方式信息的非财务指标的重要程度进行排序研究和分组研究,可以发现:不同类的反映政府利益要求和实现方式信息的非财务指标对政府的重要程度存在显著的差异;政府利益要求和实现方式重要性的大小决定着反映政府利益要求和实现方式信息的非财务指标的重要程度和排列顺序。反映政府利益要求和实现方式信息的非财务指标的重要程度排列顺序同政府所看重的相应利益要求和实现方式的排列先后顺序并不一致。企业因素产生了利益相关者政府间同一类反映其利益要求和实现方式信息的非财务指标重要程度差异。  相似文献   
43.
Measuring the immeasurable — A survey of sustainability indices   总被引:1,自引:0,他引:1  
Sustainability indices for countries provide a one-dimensional metric to valuate country-specific information on the three dimensions of sustainable development: economic, environmental, and social conditions. At the policy level, they suggest an unambiguous yardstick against which a country's development can be measured and even a cross-country comparison can be performed. This article reviews the explanatory power of various sustainability indices applied in policy practice. We show that these indices fail to fulfill fundamental scientific requirements making them rather useless if not misleading with respect to policy advice.  相似文献   
44.
We investigate second-best, input-based taxes foragricultural nonpoint pollution control when marketprices are endogenous and production isheterogeneous. Theoretically, we derive the optimalforms of taxes which take account of heterogeneity(non-uniform taxes) and a tax which does not (auniform tax). Empirically, we use a multi-factor,market-equilibrium simulation model to determineoptimal tax rates and associated equity effects,particularly differences in landowner gains/lossesacross a heterogeneous region. When market prices areendogenous, second-best tax policies result inpecuniary externalities that affect existingenvironmental externalities. In particular, thepecuniary externalities amplify the effect of producerheterogeneity on determination of sub-regionaldifferences in tax rates and returns to land,particularly for the uniform policy. With endogenousprices, the uniform tax rate is considerably higherthan any of the non-uniform rates and, ironically, thenon-uniform taxes result in less dispersion oflandowner gains across sub-regions than the uniformtax.  相似文献   
45.
中欧班列作为“一带一路”倡议的旗舰项目,已成为我国对欧贸易发展的重要载体。对陆港地区开行的中欧班列开行质量效益进行研究,重点考虑和所在地区的经贸联系影响因素,将相关指标列入中欧班列开行质量发展水平指标。以时间的维度,通过序关系法、熵权法及乘法组合法确定权重后,再采用障碍度模型评价,评价结果侧重了解其开行质量效益发展趋势。结果表明,中欧班列开行经济效益的重点发展指标是发送箱数、货重和货值。  相似文献   
46.
Governments in most countries have set up specialised programmes to support the commercialisation of academic research. A key challenge is to develop indicators that are able to measure operation and impact. This study shows how different indicators are used to satisfy different stakeholders of a Norwegian support programme. Policy intervention is supposed to lead to additionality related to input, behaviour and output. While the support programme uses input and behavioural measures as strategic tools for its operation, policy makers are mostly preoccupied with output measures. This study illustrates how indicators develop over time, partly co-evolving with the development of the programme and the national commercialisation infrastructure. Indicators serve as incentives for the agents involved, but they may also influence the strategies of the programme that established them. The external signalling effect of indicators remains central, while its use in daily operations becomes less important with time and experience.  相似文献   
47.
This article investigates the disclosure of key performance indicators in the annual reports of Irish public sector organizations. It begins by discussing the two main driving forces behind public sector bodies disclosing performance information in their annual reports for the first time as well as looking at other contributing factors. The present situation with regard to the disclosure of key performance indicators in the whole of Ireland is then analysed. A number of annual reports from central government departments or agencies, local government bodies, other public sector entities and, in the case of the Republic of Ireland, semi-state organizations are examined to see whether such information is being disclosed and, more importantly, whether performance indicators are being linked to predetermined objectives and targets.  相似文献   
48.
上市公司财务参数与其股价波动性关系探究   总被引:1,自引:0,他引:1  
本文探究了上市公司年度股价波动性与其上一年公开财务指标的相关关系。公开财务指标主要包括六项,从不同维度反映了公司规模、资本结构、偿债能力、盈利状况、管理状况和股东情况。通过分析结果发现,若干财务指标与上市公司的股价波动性都有显著的相关关系,大部分符合预期及常识。有一些财务指标与上市公司的股价波动性长时期内表现出稳定、显著的关系。文中尝试探讨了造成这种相关性的因素。  相似文献   
49.
This article uses Bayesian vector autoregressive models to examine the usefulness of leading indicators in predicting U.S. home sales. The benchmark Bayesian model includes home sales, price of homes, mortgage rate, real personal disposable income, and unemployment rate. We evaluate the forecasting performance of six alternative leading indicators by adding each, in turn, to the benchmark model. Out-of-sample forecast performance over three periods shows that the model that includes building permits authorized consistently produces the most accurate forecasts. Thus, the intention to build in the future provides good information with which to predict U.S. home sales. Another finding suggests that leading indicators with longer leads outperform the short-leading indicators.  相似文献   
50.
Sustainability assessment methods are primarily aimed at global, national or state scales. However, modelling sustainability at finer spatial scales, such as the region, is essential for understanding and achieving sustainability. Regions are emerging as an essential focus for sustainability researchers, natural resource managers and strategic planners working to develop and implement sustainability goals. This paper evaluates the effectiveness of current sustainability assessment methods - ecological footprint, wellbeing assessment, ecosystem health assessment, quality of life and natural resource availability - at the regional scale. Each of these assessment methods are tested using South East Queensland (SEQ) as a case study. It was selected because of its ecological and demographic diversity, its combination of coastal and land management issues, and its urban metropolitan and rural farm and non-farm communities. The applicability of each of these methods to regional assessment was examined using an evaluation criteria matrix, which describes the attributes of an effective method and the characteristics that make these methods useful for regional management and building community capacity to progress sustainability. We found that the methods tested failed to effectively measure progress toward sustainability at the regional scale, demonstrating the need for a new method for assessing regional sustainability.  相似文献   
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