跨国公司理财环境问题研究

理财环境是跨国公司生存和发展的空间。跨国公司的理财环境具有整体性或系统性、层次性、多变性的特点。任何一个跨国公司的理财活动都受国内和国际环境的影响。东道国对跨国公司的影响主要有政治和法律环境、经济环境、社会和自然环境、技术环境等。而受国际环境影响的主要因素有国际法律环境、金融环境和多国经济组织等。     

国际投资中污染产业转移的实证分析

国际投资中污染产业转移的问题受到了发达国家和发展中国家的普遍关注。理论分析认为,由于各国的环境标准存在差异,因而导致污染产业从环境标准高的国家转移到环境标准低的国家。在实际中是否存在这种现象以及转移的范围及程度多大则需要实证分析来验证。本文的实证分析表明:环境标准与污染产业转移之间并不存在必然的联系。     

城乡规划过程中实现可持续人居环境的探讨

本文首先介绍我国的城乡发展规划,具体阐述人居环境理念,继而基于人居环境理念,探讨如何实现城乡规划转型,同时按照我国可持续发展的基本要求,以住宅小区设计为例,探讨如何在城乡建筑设计的基础上创造经济、安全、和谐、宜居的人居环境。     

Environmental–Economic Accounting: Progress and Digression in the SEEA Revisions

The 1992 Earth Summit and its message of sustainable development drove the launching of a System for integrated Environmental and Economic Accounting, the SEEA. Since then, sustainable development and the SEEA have given way to green growth and green economy indicators in the latest 2012 Summit. A lengthy revision process has now produced a curtailed “SEEA central framework.” The new framework focuses on expenditures for environmental protection and resource management, and stocks and flows of “economic” resources; both are covered by the conventional national accounts. Environmental degradation, notably from pollution, is left to “experimental” ecosystem accounts. Further revision of the SEEA should reverse this retrenchment from integrative environmental–economic accounting. A comprehensive satellite system, rather than a limited statistical standard, might put the SEEA back on the policy agenda.     

环境与耕地约束下的城镇化效率及其发展模式探因

[目的]考虑环境和耕地约束,构建了城镇化效率测算指标体系,测算并分析我国2000~2014年区域城镇化效率,并且从城镇化发展模式与产业结构分布形态2个角度探索区域城镇化效率差异的机理。[方法]以"工业三废"和耕地面积减少量作为非合意产出,构建了由11个指标组成的投入—合意产出—非合意产出指标体系,进而利用优化ISBM模型测算了2000~2014年我国区域城镇化效率,并利用谱系聚类方法分析了其梯队层次特征。[结果]我国各省域城镇化效率总体较低,绝大多数省域处于效率缺损的状态;各省域城镇化效率表现为明显的5个梯队层次,不同区域、不同梯队省域城镇化效率存在明显差异,总体呈现出东、中、西依次递减的格局,并且省域之间城镇化效率差距自2000年以来呈不断缩小的趋势;东部地区城镇化效率较高,总体上城镇化与产业结构之间相互协调,城市群发展程度高而使得城市之间的分工合作程度高;中西部地区城镇化效率相对较低,产业结构对经济的支撑作用相对较弱,城市体系断层明显,城市群带动作用弱。[结论]我国区域城镇化效率总体较低且不平衡,这在很大程度上取决于城镇化模式和演进机制,区域之间的城镇化效率差异体现在产业结构层次、城市集聚方式以及劳动力转移方式等方面。     

Voluntary pricing mechanisms for green product purchase: altruistic versus self-enhancing consideration

Voluntary pricing mechanisms, such as Pay-What-You-Want (PWYW), could be a better pricing strategy to substitute for cash discount promotions. They can effectively promote the sales of conventional goods and services, while being influenced by socio-psychological variables. However, there is no clarity on the relative assessment of the impact of pricing frames, such as PWYW and Mark-Off-Your-Own-Price (MOYOP), on the consumers’ purchase of green products, where the purchase consideration might vary as the environment protection (altruistic) consideration versus the self-interest (self-enhancing) consideration. Further, there remains ambiguity on when and why such pricing mechanisms will work. This study, through an experiment, examines the buyers’ varied responses for the PWYW price frame versus the MOYOP price frame versus the fixed price frame under the environment protection (altruistic) consideration versus the self-interest (self-enhancing) consideration. It shows that although buyers do not show any difference in the mean voluntary payment between PWYW versus MOYOP frames as such; they prefer PWYW price frame under the environment protection (altruistic) consideration and MOYOP price frame under the self-interest (self-enhancing) consideration. The results show that the perception of price fairness mediates the relationship between pricing mechanism and willingness to buy (WTB). Furthermore, this study finds that price consciousness impacts the indirect effect of pricing mechanisms on WTB via perceived price fairness. The present study is the first to examine and analyze different considerations when the buyers’ preference varied for the PWYW versus MOYOP pricing frames. This study has suggested the underlying role of the perception of price fairness and price consciousness in the participative pricing mechanism on purchase.     

民航地空通信自适应抗干扰系统设计与性能分析

在复杂电磁环境下，由于民航地空通信大频偏的要求，滤波器无法滤除波道内的干扰。针对此问题，提出了一种自适应抗干扰系统设计方法。对于落在波道内且与地空通信信号有效频带不重叠的干扰，首先对通信信号进行载波频率估计，然后使用自适应滤波方法进行干扰抑制；对于落在波道内且与地空通信信号有效频带重叠的恒包络干扰，首先重构载波信号，消除对恒包络信号估计的影响，然后根据恒包络信号的特性重构干扰信号并进行干扰分离。实验结果表明，该系统设计方法在不改变民航地空通信架构的前提下，抗有效频带外干扰的能力最大可以提升23.8 dB，抗恒包络干扰的能力最大可以提升39.4 dB，从而可以大幅提高航空飞行安全水平。     

Sustainability Northwest: An Integrative Case of a Not‐for‐Profit Organization

Sustainability Northwest (SNW) is a fictional not‐for‐profit organization (NPO) that seeks to develop thought leaders for a sustainable future. This instructional case allows professors to assign students with up to six different roles, including SNW's chair of the board, executive director, volunteer treasurer, and the external auditor. Unique learning objectives include (i) the application of the CPA Canada Handbook, Accounting—Part III to prepare an NPO's financial statements using fund accounting, (ii) the development of recommendations to improve an NPO's board of directors, (iii) the analysis of system flow documents to identify control weaknesses, and (iv) the preparation of an audit planning memo. Instructors can use this case in several milieus. First, professors can foster a student's ability to integrate technical knowledge by (i) assigning students all six roles in a capstone course to promote integration within an individual course or (ii) assigning multiple roles across multiple courses to promote integration across a program of studies. Second, instructors can focus on a particular technical skill by assigning specific roles. This case is ideal for senior‐level undergraduate students or graduate students.     

Assessment of Current Training Program and Its Effectiveness in Hotels of Bhutan

The increasing number of tourist in Bhutan demands for more high-quality hotels to provide better services to guests. The objectives of the study are, (1) to assess the current training provided to the hotel employees; (2) to evaluate the training gap concerning training design and; (3) to examine relationship between the training factors affecting the training effectiveness in Bhutanese hotel industry. Findings showed mismatch of training provided to employees resulting in poor quality of service. Negative score was found between the importance and satisfaction level of hotel employees on contents of training design. However the results showed positive relationship between the training factors and training effectiveness, work environment has strong influence.     

自治、博弈与激励:我国农村人居环境污染治理的制度安排

基于中央政府、地方政府及农民的互动视角,采用博弈分析方法,系统考察了我国农村人居环境污染的逻辑机制。研究发现:我国农村人居环境污染的根源在于规制失灵;农村人居环境公共资源的“公地悲剧”不是必然现象,可以在农民之间建立一种自实施的自治机制,避免导致“公地悲剧”;由于利益目标的差异,中央政府与地方政府之间的激励问题、地方政府与农户之间的博弈行为,导致了农村人居环境规制失灵。研究启示是,制度的建立健全是农村人居环境治理顺利推进的保障,更将有利于乡村振兴战略的实施以及我国农村的可持续发展。