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排序方式: 共有86条查询结果,搜索用时 187 毫秒
1.
关于发展我国市政债券市场的思考 总被引:7,自引:0,他引:7
目前地方政府面对发行市政债券的制度性障碍,自发寻求融资渠道,而这又显现出较大的风险。本文在分析发展我国市政债券市场重要现实意义的基础上,从法律、偿债机制及风险管理等方面提出政策建议。 相似文献
2.
Michael E. Bradbury Adrian Raftery Tom Scott 《Journal of Contemporary Accounting and Economics》2018,14(1):52-64
We argue that services which are complimentary and closer aligned to the annual report audit provide greater insight about risk and are more likely to exhibit the existence of economies of scope (knowledge spillover) through a positive association with audit fees. Specifically, we consider the potential for knowledge spillover from the auditing of triennial Long-Term Plans (LTP) to the annual report audit for a large sample of New Zealand municipals over the period 2005–2013. We find the LTP audit fees are positively related to municipal annual report audit fees and other fees (audit of for-profit subsidiaries, non-audit services) are not. This suggests that knowledge spillovers are dependent on the nature of the additional services. We also find evidence of higher fees for private sector auditors for both the annual report and the LTP audit. The LTP (forecast) audit fee is associated with municipal size, complexity, and political competition. 相似文献
3.
Municipal mergers have become a worldwide phenomenon in the past few decades, primarily advanced to exploit economies of scale. While most evaluations of municipal mergers have focused on the efficiency of local public goods provision, it is rare in the literature to explore how such mergers promote economic growth in a developing country context. This research investigates the economic consequences of a policy experiment of city–county mergers (che xian she qu) in China during the period 2000–2004. Using comprehensive datasets at city, county and firm levels, we present evidence that the merger significantly increases local economic development, and the magnitude of the effect depends on local endowments related to agglomeration forces. The results are robust to a number of different model specifications. We further verify that improved transport infrastructure and urban agglomeration economies after merger are potential contributors to the positive merger effects. 相似文献
4.
In the past few decades, urbanisation has become a major phenomenon in European cities, thus representing one of the key human land cover changes with socio-economic and environmental impacts. In the Lisbon metropolitan region it is estimated that 17% of natural and farmland have been transformed into artificial areas. Since the end of 1990s, specific EU guidelines have been issued to contain urban sprawl and preserve agricultural land. Spatial planning in Portugal obviously is integrating these assumptions into the statutory land-use master plans. But what is the performance of this land use planning system regarding land cover evolution itself? Based on the Lisbon metropolitan region (LMR), one of the major areas of urban growth in Portugal, we examine spatio-temporal land cover patterns between 1990 and 2007 by integrating cross-matrix analysis, spatial metrics, and gradient analysis. Additionally, we overlay these land cover dynamics with municipal master plans that regulate land development in order to assess the compliance levels of this land-use regulatory system. Results indicate that: artificial areas are growing by coalescence and/or by scattered development along an urban–rural gradient; agricultural land is reducing and fragmentation is increasing to enlarge peri-urban spaces; there are high levels of conversion of agricultural land into urban land in protected areas, thus showing a lack of compliance to the land use regulatory system visible in the existing gaps between the original land-use assignments of the master plan and the actual developments. 相似文献
5.
The new African National Congress government announced after 1994 that municipal commonage would be a pillar of their land reform programme. The Department of Land Affairs spearheaded this by acquiring new land to complement the existing ‘old’ commonages. The aim of old commonage was to supplement the income of poor urban residents through the subsistence user system whereas new commonage was intended as a ‘stepping stone’ for emergent farmers. We investigated the differences between old and new commonage farmers as well as how they perceived the Makana local municipality's capacity to manage the commonage. The results showed that local institutions were weak. Only 46% of the old commonage farmers were members of a local livestock association whereas 74% of the new commonage farmers were members. Most old commonage farmers (59%) were dissatisfied with local government's management of the commonage. In contrast, only 37% of the new commonage farmers were dissatisfied with the management of the commonage. There were no differences between old and new commonage farmers in terms of livestock owners’ characteristics and mean annual net direct-use value of livestock. There were also no differences in the age of the two types of commonage farmers. Furthermore, there was no association between the type of commonage and level of education. The mean annual net direct-use value of livestock on old commonage was R6308 compared with R9707 on new commonage. Although the income from livestock for new commonage farmers varied slightly from that of old commonage farmers, the annual productive output per farmer on old commonage was R473 ha−1, three times higher than that of new commonage farmers which was R134 ha−1. We suggest that new land policy legislation is needed in which poverty as well as the legal arrangements between all stakeholders is clearly defined. Furthermore, national departments need to be more involved with local municipalities to increase local management capacity. 相似文献
6.
《中国对外贸易(英文版)》2008,(14)
Based on the Beijing Municipal Govern- ment's plans for developing the city and neighboring suburbs,and after more than 10 years in development,the Beijing De- velopment Zones have taken shape,each with their own characteristics.Beijing now has three state- level development zones:Zhongguancun Science Park,the Beijing Economic and Technological De- 相似文献
7.
城市生活垃圾困境与制度创新——以台北市生活垃圾分类收集管理为例 总被引:2,自引:0,他引:2
我国许多城市正面临“垃圾围城”困境,这种困境其实并非城市化的必然结果,困境的根源在于我国城市生活垃圾管理的制度缺失.制度缺失既包括我国城市垃圾分类收集方面的法律缺乏明确而可操作性的权利义务界定,也包括垃圾收费制度没有体现“多排放垃圾多付费”的原则,致使我国城市生活垃圾的分类收集成效甚微.我国台北市将垃圾分类收集与垃圾费... 相似文献
8.
《Socio》2019
This article deals with the modelling of the static and dynamic technical efficiency under conditions of municipal libraries of municipalities with 1000–5000 inhabitants. The aim of this article is to determine the level of the technical efficiency and the factors that influence the results of modelling of the static and dynamic technical efficiency of 34 selected municipal libraries for the years of 2011 and 2015. The first model tests the technical efficiency of conventional services of public libraries. The second model tests the technical efficiency of municipal libraries’ operation. The third model tests the technical efficiency of the key revenues and expenditures. The results in the static models estimate the average technical efficiency of municipal libraries in the interval (0.691–0.759) for the input-oriented models, and in the interval (1.413–2.005) for the output-oriented models. In the dynamic models, the majority of municipal libraries in 2015 showed lower technical efficiency and productivity in comparison with the year of 2011. The factors influencing the level of efficiency and its course include the inputs and the outputs, and their combinations within individual models. 相似文献
9.
The steady expansion of the city of Astana and the increase of airport capacity is leading to an increase in municipal solid waste generation. The purpose of this study was to perform compositional analysis of the municipal solid waste produced at the Astana International Airport and evaluate different waste management scenarios in terms of greenhouse gas emissions. Recyclable and combustible fractions were found to be the major fractions (over 50%) of the total municipal solid waste generated in the Astana International Airport. Four base greenhouse gas emissions scenarios were proposed in this study, namely scenario-1 describing the current municipal solid waste management case, scenario-2 with integration of 29% recycling and 71% of municipal solid waste landfilling, scenario-3 for 100% of airport municipal solid waste being incinerated and scenario-4 for recycling 29% and the remaining waste being processed for energy recovery purposes. The proposed scenario 2 demonstrated significantly reduced net greenhouse gas emissions (t CO2 eq/year) over the existing scenario 1, while scenarios 3 and 4 showed negative net greenhouse gas emissions. The experimental data provided and the scenarios discussed in this work are useful tools for decision makers for environmental waste management at airports. 相似文献
10.
Arthur Allen George Sanders Donna Dudney 《Review of Quantitative Finance and Accounting》2009,32(4):421-438
We investigate whether issuers that choose to forgo a bond rating suffer an interest cost penalty greater than the cost of
the rating. We use estimated ratings provided by Moody’s Investor Service to proxy for what the rating would have been if
it had been purchased. We find that the primary factors associated with an issuer’s decision to purchase a rating are the
rating expected by the issuer and the extent to which an issue is marketed locally. After controlling for self-selection bias,
we find that the issuers that forgo a rating do not suffer an interest cost penalty.
相似文献
Donna DudneyEmail: |