资源减量化与“零排放”的综合实现机制研究

要让资源节约和环境保护成为每一个组织和社会成员的"自觉行动",最关键的是要发挥市场机制和政府管制的协同作用。在严厉的环保法规的威慑之下,废弃物处理和环境保护市场将自发生成,进而促进第三方废弃物处理市场与产业集聚之间的良性互动。在生产者延伸责任和低成本竞争压力下,企业通常会从用户和环境的角度对其商业流程和闭环供应链全过程进行进一步的优化,从根源上消除一切浪费和污染,进而实现资源减量化和"零排放"的目标。     

Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081

The purpose of this article is to examine the accounting and auditing in the Spanish Royal Household between 1561 and 1808. The Royal Household was the third most important item of expenditure that the State Treasury financed, after the Army and Navy and the National Debt. On studying spending control in the Royal Household, we have rejected the idea, often advanced by historiography, that there was no spending control within this institution. On the contrary, treasurers and accountants were only able to release funds for expenditure purposes on the basis of prior authorization. However, the efficiency of spending control was very limited due to technical, administrative and, above all, social and political elements.     

Hospital accounts and accounting systems: a study in the French region of Toulouse from the seventeenth to the nineteenth century

Private charity was the origin of the foundation of hospitals in prerevolutionary France and at the same time their principal source of income; the church played an important role. The Revolution introduced many changes to hospitals. This article has two objectives: to describe hospital organization and accounting practices between the seventeenth and the nineteenth centuries as seen in three hospitals in the Toulouse region, and to show how the accounting model adopted was suited to their structure and aims.     

Addressing water contamination from concentrated animal feeding operations

Pollution from concentrated animal feeding operations (CAFOs) in the United States is impairing water quality. CAFOs have been designated as point sources of pollutants, so under the Clean Water Act, they need a permit before they discharge pollutants into federal waters. Federal regulations known as the CAFO Rule delineate particulars about which CAFOs need permits and details about how CAFOs must minimize discharges of pollutants. The provisions of the CAFO Rule have been controversial. Revisions in 2003 and 2008 were challenged by agricultural and environmental groups for not complying with the requirements set forth by federal law. Agricultural groups feel the rule imposes too many costs and that some of the regulatory provisions are invalid because they not pursuant to any statutory authority. Environmentalists feel that the rule does not provide sufficient requirements to prevent discharges of pollutants. The analysis of five major issues illuminates the challenges faced by governments as they make efforts to limit contamination of water resources.     

经济发展的健康成本:污水排放与农村中老年健康

本文通过匹配我国城市层面污水排放数据与个人健康状况微观调查数据,运用Grossman模型研究了污水排放对农村中老年居民健康的影响。具体发现:污水排放会显著提高该地区农村中老年群体患消化道疾病的概率并显著降低其自评健康水平。异质性方面,污水排放对于经济条件较差、教育程度较低的居民影响较大,对于不同年龄段居民的影响则没有显著差别。进一步研究发现,上述影响的主要原因可能是污水污染了农村居民的生活饮用水水源,结果显示农村家庭使用自来水或当地进行“改厕改水”工程可以显著减少上述负面影响。通过估算污水排放的健康定价发现,污水排放每下降1千克/人,居民的边际支付意愿为87.5元/年。最后,通过使用工具变量,并进一步解决人口流动等内生性问题,本文所得结果依然稳健。     

Public insurance and child hospitalizations: access and efficiency effects

The 1983-1996 period saw enormous expansions in access to public health insurance for low-income children. We explore the impact of these expansions on child hospitalizations. While greater access to inpatient care may increase hospital utilization, improved efficiency of care for children who are also newly eligible for primary care could lower hospitalization rates. We use a large sample of child discharges from the National Hospital Discharge Survey (NHDS) to assess the net impact of Medicaid expansions on hospitalizations during this period. We find that total hospitalizations increased significantly, with each 10 percentage-point rise in eligibility leading to an 8.4% increase in hospitalizations. Thus, the access effect strongly outweighs any efficiency effect produced by expanded coverage. However, we find some support for an efficiency effect: the increase in hospitalizations for unavoidable conditions is much larger than that for avoidable conditions that are most sensitive to outpatient care. Indeed, the increase in avoidable hospitalizations is less than half that of unavoidable hospitalizations, and it is not statistically significant. We also find that expanded Medicaid eligibility reduced the average length of stay, but increased the utilization of inpatient procedures, so that the net impact on total costs per stay is ambiguous.     

政治关联影响企业上交的排污费吗——基于重点环境监控企业的经验证据简

排污费是政府为保护环境、维护社会利益而制定的重要控制措施，但是很多企业通过建立政治关联降低上缴排污费。基于企业寻租理论及可持续发展理论，通过对我国重点环境监控的上市公司有关政治关联背景的高管人员的研究发现，政治关联会对企业获得政府环境优惠政策产生影响，并且与排污费成负向相关关系。监管部门应建立健全环境监管机制，限制有政治关联背景人员的行为，在选定政策免征时制定完善的规则。