旅游要素POI对夜间灯光指数的贡献及其空间特征分析

"吃、住、行、游、购、娱"旅游六要素的POI数据能反映出旅游相关对象的空间结构、分布形态和旅游空间实体所承载的社会经济功能,而夜间灯光影像是反映区域经济发展情况的重要手段。文章从旅游要素POI对夜间灯光指数的贡献视角,基于多元线性回归、空间自相关和地理加权回归方法,以湖南省122个县(市、区)为案例分析了旅游要素POI和灯光之间的关系和空间异质性。结果显示,购物服务、休闲娱乐、交通服务对灯光指数具有正向影响,观光游览对灯光指数具有负向影响,不同的旅游要素POI对灯光影响呈现明显的空间差异。这一特征是区域旅游活动、旅游经济发展综合作用的结果,研究内容为区域旅游研究提供了新的方法和视角。     

Benefit Incidence of Public Recreation Areas—Have the Winners Taken Almost All?

This study presents a framework for investigating the benefit incidence of provision of public recreation opportunities. The proportion of individuals who use outdoor recreation services increases with income, and frequency of use differs by the users’ gender and life situation (e.g., depending on whether they are students or older citizens). The decomposition of distributive incidence shows that a bias in favor of high-income groups may be accentuated when the perceived value of these services is taken into account in monetary terms. We compare alternative strategies in terms of equity for improving recreation opportunities, e.g., reduced distance to or increased acreage of recreation sites. Our results indicate that although these strategies improve the welfare distribution among the income groups, a considerable proportion of benefits nevertheless accrue to high-income groups.      

Continuity and Discontinuity in Accounting Technology in Danish State Institutions

The development of accounting technology in the Danish state sector is characterised by episodes of disruption and the longevity of certain principles that define accounting's accountability as involved in producing the state as a unit, as providing a continuous concern for productivity, and as providing the means by which a parliamentary democracy may work. The episodes of disruption may often repair on this trinity of issues. The recent transformations are radical as they introduce a new form of management via individualised 'accounting-cultured' institutions and managers. They do so via a heightened emphasis on a core technology already in place supplemented by a new mode of output orientation rather than input orientation via a Company Accounts . In addition to reporting on spending, this set of accounts introduced a series of non-financial measures such as productivity, quality, and customer satisfaction.     

Forest Certification and ISO 14001: Current State and Motivation in Forest Companies

In this study, we explore the current state of specific corporate responsibility practices in the global forest sector. We compare the motivations for the leading forest industry companies to invest in certification from the Forest Stewardship Council (FSC) and the Programme for the Endorsement of Forest Certification (PEFC), and in the ISO 14001 environmental management system. For the empirical investigation, we use quantitative survey data collected from 60 of the world's leading forestry companies. This study's empirical results indicate that incentives for adopting forest certification are more often external rather than internal, and more market driven than regulation driven, which would suggest the dominance of extrinsic motivation. The results also indicate that the adoption of ISO 14001 certification represents a reactive strategic approach, emphasizing customer satisfaction as a key motivation. Motivations differ depending on the firm's business sector and the geographical location of its headquarters. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment     

Linking knowledge, entry timing and internationalization strategy

This paper contributes to the current internationalization theory by linking the characteristics of the firm's resource-base, its market-entry timing orientation and international growth orientation so as to shed more light on internationalization strategies. By employing multi-industry data, we find that the nature of the firm's knowledge, its entry timing orientation and international growth orientation are related to its internationalization strategy. Among other results, we find that the firm's accumulated expertise is positively related for both the international growth orientation and entry timing orientation. The international growth orientation, in turn, is related both to the path type of internationalization the firm employs as well as the geographical diversification in market entry. In other words, the results suggest that the firm's resource-base influences on both its entry timing orientation and to the internationalization strategy. These and other findings are discussed with regard to their scholarly and managerial implications.     

Does International Harmonization of Environmental Policy Instruments Make Economic Sense?

Harmonization of the instruments used in environmental policy has beenconsidered necessary to guarantee fair competition in internationalmarkets. We examine the economic costs of harmonizing paper recyclingstandards in countries where the urgency of the waste disposal problemsdiffer. Using data of seven European countries we estimate thetechnologically feasible input combinations of pulp and waste paper forpaper production. Short-term effects of two environmental policy measures,minimum content requirement and utilization rate target, are analyzed. Bytranslating the two administrative instruments into taxes and subsidies, weshow that the shadow costs of the harmonization vary considerably betweencountries. The difference in the domestic availability of waste may explainthe variation, and a modification of the policy measures to incorporate thisaspect is suggested.     

Engaging the economic facts and valuations underlying value for money in public procurement

This paper examines the possibilities and limitations in pursuing value for money (VfM) in public procurement. There is ambiguity about the VfM concept and the methods that public procurers should be using. It is difficult for decision-makers to thoroughly understand the economic facts and valuations underlying VfM. The authors explain the conceptual VfM challenges and present a path to overcoming these with a lifecycle costing (LCC) approach in an indepth case study in the Finnish waste management context.     

The retraining and mobility motivations of key personnel: dependencies in the Finnish business environment

Key personnel's long-term commitment to an organization will soon become a fiction unless companies really begin to pay attention to improving it. To a great extent the cause of this development is the increasing uncertainty in the permanence of one's job, which leads those interested in career advancement to unexpected career changes. This paper studies the retraining and mobility motivations of 726 key personnel in Finnish companies, by endeavouring to discover possible correlations, on one hand, with the key person's background and set of values and, on the other, with various company-related factors. Most of those with both retraining and mobility motivations turned out to be dynamic young people either at the early or mid-stages of their career, although mobility motivation at least appeared to last throughout. Strong career commitment was linked with mobility motivation, whereas a commitment to personal and professional development was linked with retraining motivation. Thus, objective career development is promoted primarily by mobility, and subjective career development by retraining. Both motivations were linked with the company's poorly implemented career management programme. Consequently, companies should look upon this as an important covert personnel risk and endeavour to turn this into a personnel development opportunity through internal mobility or training, in order not to lose its key personnel with highest competence and development potential.     

When the theory is not enough - valuation of forest resources with “efficiency” prices in practice

In resource accounting, simple theoretical models built upon efficiency prices have been developed to capture changes in social welfare generated by natural resources. We examine whether changes in market stumpage prices, as proxies for efficiency prices, have actually reflected changes in the physical timber inventories in Finland and Sweden during the past seventy years. Cointegration and unit root tests show that no long-term equilibrium relationships exist between the timber prices and stocks. After identifying a potential reason for the result, the basic theoretical growth model is slightly elaborated to provide a more appropriate framework for measuring net domestic product for the forest sector.     

Flows of Air Pollution,Ill Health and Welfare

We provide a theoretical framework for measuring welfare when pollution influences economic growth by impairing health and driving up defensive medical expenditures. We demonstrate the usefulness of our framework in practice by applying it to data from Swedish valuation studies designed according to the accounting principles suggested here. We estimate that the negative health effects of nitrogen dioxide emissions amount to 0.6% of GDP in Sweden. We also show that a corrective Pigouvian tax should internalize the direct disutility, reduced labor productivity, and increased healthcare expenditures caused by pollution. According to our calculations, harmful health impacts alone (excluding ecosystem effects) justify 65% of the current Swedish tax on nitrogen dioxide.