公共利益类型化研究——一种实证分析的研究进路

类型化是立法机关规制公共利益的主要方法,是公共利益多样性、发展性、复杂性的客观要求,也是从立法技术上将公共利益具体化的有效途径之一,其能够为公共利益执法和司法提供操作性较强的制度规范。我国学界对公共利益的分类,并没有区分公共利益在不同学科中的不同意义,也没有区分法律中与日常生活中的不同意义。同时,这些公共利益的类型划分过分抽象和狭隘,缺乏法律上的可操作性。公共利益类型非常丰富,不仅包括经济利益,还包括非经济利益;不仅包括物质形式的公共利益,还包括精神层面的公共利益。     

Demand for,and impediments to,the disclosure of information about climate change-related corporate governance practices

Based on a survey of climate change experts in different stakeholder groups and interviews with corporate climate change managers, this study provides insights into the gap between what information stakeholders expect, and what Australian corporations disclose. This paper focuses on annual reports and sustainability reports with specific reference to the disclosure of climate change-related corporate governance practices. The findings culminate in the refinement of a best practice index for the disclosure of climate change-related corporate governance practises. Interview results indicate that the low levels of disclosures made by Australian companies may be due to a number of factors. A lack of proactive stakeholder engagement and an apparent preoccupation with financial performance and advancing shareholders interest, coupled with a failure by managers to accept accountability, seems to go a long way to explaining low levels of disclosure.     

物质生态批评视角下《瓦尔登湖》再解读

亨利·戴维·梭罗是美国最伟大的自然散文作家和环境主义先驱。《瓦尔登湖》是梭罗所著的一本著名的散文集。在该作品中，非人类自然的施事能力和叙事能力得到了充分体现。梭罗在肯定非人类自然与人类具有平等地位的同时，看到了其施事能力带来的影响，读懂了其叙事语言，从而向我们展示了非人类自然通过何种途径显示自身在大自然中不可替代的地位。     

Labor Unemployment Concern and Corporate Discretionary Disclosure

We investigate how firms strategically vary their disclosure policies in response to labor unemployment concern. Using changes in state unemployment insurance laws as exogenous variations of labor unemployment concern, we show that firms provide more bad news forecasts when unemployment concern is low. This relation is stronger when firms are financially constrained, when CEOs and CFOs have higher equity incentives, and when workers are likely to be affected more by unemployment. Our findings are not driven by earnings management reversal or underlying performance changes, and are robust to a battery of identification tests. Finally, we find a similar effect of unemployment concern on disclosure using the tone of 10‐K and 10‐Q filings as an alternative proxy for corporate disclosure. Overall, our findings suggest that labor unemployment concern is an important consideration for corporate discretionary disclosure.     

Country Differences in Material Deprivation in Europe

This paper assesses to what extent differences in the characteristics of individuals (micro‐level perspective) and country‐specific factors (macro‐level perspective) can explain country differences with respect to material deprivation levels. Thus, our work aims to simultaneously consider the macro dimension and the predominantly individually‐oriented study field of material deprivation using multilevel techniques. We make use of the European Union Statistics on Income and Living Conditions. Our results show that country‐specific factors seem to be much more relevant than individual effects in explaining country differences in material deprivation. We estimate that the introduction of country‐specific factors reduces the proportion of total variance due to between‐country differences in deprivation by 72.7 percent, while individual‐level variables reduce this proportion by only 9.4 percent. We also show, through interaction variables, that the effect of sociodemographic characteristics can be shaped by institutional and structural factors, especially by the level of GDP.     

环境信息披露与企业环境绩效改善的管理者效应——基于中国重污染企业2011—2015年的数据分析

基于中国97家重污染上市企业2011—2015年间的短面板数据，对高管特征、环境信息披露和企业环境绩效之间的关系进行实证研究，结果显示高管性别、年龄、学历和任期与企业环境绩效均存在显著的正相关关系，企业环境绩效改善过程中存在管理者效应，且环境信息披露的调节效应显著；但高管特征的不同方面对国有企业和非国有企业的环境绩效影响存在差异，高管性别是影响企业环境绩效的重要方面。最后给出了促进中国重污染企业环境绩效改善的意见和建议。     

基于两层架构协调的应急物资分配与车辆调度集成优化方法

针对突发事件下的应急物资调运问题，考虑了多个地区同时受灾以及多个出救点需要对其进行救灾并且各出救点的运力有限的情况，以最小化总的车辆运输费用，最大化救灾效率、各受灾点的救灾满意度，以及各受灾点得到救助的公平性为目标，建立了该问题的多目标混合整数非线性规划模型，并提出了一个基于两层架构协调的迭代式遗传算法进行求解。基于仿真数据的实验结果证明了所提出的模型和算法的有效性。     

Disclosure‐protected Inference Using Generalised Linear Models

Vast amounts of data that could be used in the development and evaluation of policy for the benefit of society are collected by statistical agencies. It is therefore no surprise that there is very strong demand from analysts, within business, government, universities and other organisations, to access such data. When allowing access to micro‐data, a statistical agency is obliged, often legally, to ensure that it is unlikely to result in the disclosure of information about a particular person or organisation. Managing the risk of disclosure is referred to as statistical disclosure control (SDC). This paper describes an approach to SDC for output from analysis using generalised linear models, including estimates of regression parameters and their variances, diagnostic statistics and plots. The Australian Bureau of Statistics has implemented the approach in a remote analysis system, which returns analysis output from remotely submitted queries. A framework for measuring disclosure risk associated with a remote server is proposed. The disclosure risk and utility of approach are measured in two real‐life case studies and in simulation.     

红外光谱法对PE食品包装膜中再生料的快速鉴别

利用红外光谱法鉴别聚乙烯包装膜中是否含有再生料,结构表明,红外光谱分析法作为定性分析,通过和样品标准光谱特征的对比,完全能够鉴别出样品中是否添有再生料。该方法除了测量速度快的优点外,还具有分析成本低、无污染,操作简单方便等特点,在所建立模型的预测范围内,能对样品进行准确、快速的定性分析。