我国会计准则与国际财务报告准则趋同研究

针对LASB对于金融工具、公允价值计量、财务报表列报等方面的最新举措,指出我国与其趋同中存在的计入其他综合收益的累计公允价值变动在处置时能否转回至损益、预计损失法的应用和公允价值的确定等具体问题,并提出要解决这些问题需要IASB对我国的特殊经济业务的理解与认定,同时要求我国能够做到广泛参与、讨论LASB征求意见稿存在的问题,积极参与准则制定过程,争取发言权,维护我国自身利益并肩负起新兴经济体的主导责任,推动全球统一的高质量会计准则的建立.     

Standards as Barriers Versus Standards as Catalysts: Assessing the Impact of HACCP Implementation on U.S. Seafood Imports

The United States mandated a Hazard Analysis Critical Control Points (HACCP) food safety standard for seafood in 1997. Panel model results for 1990 to 2004 suggest that HACCP introduction had a negative and significant impact on overall imports from the top thirty-three suppliers. While the effect for developed countries was positive, the negative effect for developing countries supports the view of "standards as barriers" versus "standards as catalysts." A different perspective emerges from individual country-level analysis. Regardless of development status, leading seafood exporters generally experienced a positive HACCP effect, while most other smaller trading partners faced a negative effect.     

劳工标准之争的博弈分析及应对策略

随着发展中国家经济的迅速崛起,发达国家正极力寻找各种形式的非关税壁垒。其中，发展中国家的劳工标准问题受到发达国家的广泛重视。在概述劳工标准的基础上，阐述了发达国家和发展中国家对于劳工标准的两种态度,并从短期和长期的角度分别进行了博弈分析，提出了发展中国家在劳工标准问题方面的应对策略。     

A Private-Public Strategy for International Marketing Through Collective Brands: Canada Brand Foods

A country brand for agrifood products requires managing quality across a range of products and firms while recognizing the potential pitfalls in linking a brand's image with a country's image. Understanding the incentives for firms adopting the brand to use and contribute to the brand's equity informs the choice of brand management mechanism. The challenges in managing a country brand for international agrifood exports are discussed. This case is used to illustrate a strategy based on the obstacles faced by a collective brand that is used by many firms. The article highlights how a successful strategy will produce a brand that is unique, robust to impersonators, and has quality assurance mechanisms that are in line with firm's incentives to produce high-quality products.     

食品安全标准与食品检测标准在应用中的问题探讨

食品安全是世界范围内高度关注的问题之一.近年来,我国经济飞速发展,人们物质生活显著改善,食品种类更加丰富,但与此同时食品安全问题也愈加突出,严重威胁人们的健康,也影响了市场经济健康发展.食品安全标准和食品检测标准的出台在很大程度上规范了我国的食品市场,强化了食品安全监管,但是在实际应用过程中也存在一定的问题,如适用范围...     

Trade and the Political Economy of Food Standards

This article presents a political economy model of public standards in an open economy. We use the model to derive the political optimum and to analyse different factors that have an influence on this political equilibrium. We analyse the relationship between trade and the political equilibria and compare the political outcome with the social optimum to identify under which cases political considerations lead to standards being set ‘too low’ or ‘too high’, and which standards could be labelled as protectionist measures.     

福建中小企业开拓北美有机茶市场的问题及对策

阻碍福建中小企业开拓北美有机茶市场的主要问题是资金短缺、缺乏绿色认证信息以及不了解贸易伙伴和消费者的情况 ,本文针对这些问题进行探讨并提出解决问题的方案。     

Grading, Minimum Quality Standards, and the Labeling of Genetically Modified Products

We relate the labeling of genetically modified (GM) products to the theory of grading and minimum quality standards. The model represents three stages in the supply chain, assumes a vertical product differentiation framework, allows for the accidental commingling of non-GM products, and treats regulation as a purity threshold for non-GM products. We find that a non-GM purity level that is too strict leads to the disappearance of the non-GM product, and that some quality standard benefits farmers. Indeed, the standard that is optimal from the perspective of producers is stricter than what is optimal for consumers and for societal welfare.     

Factors Influencing Organic and Fair Trade Coffee Growers Level of Engagement with Cooperatives: The Case of Coffee Farmers in Mexico

We study the factors influencing the percentage of organic and fair trade certified coffee sold through a cooperative by growers of five cooperatives in Mexico. The percentage of coffee sold through the cooperative was used as a proxy of growers’ engagement with a cooperative. Using factor analysis and a fractional probit regression, we evaluated the proposition that the level of engagement can be explained by transaction cost economics, social norms and connections, and farmer and farm business characteristics. We found that farm size, uncertainty regarding cooperative time of payment to the members and cooperative commitment on price to be paid negatively influence the level of engagement. In contrast, asset specificity, relational commitment, and price have a positive impact on engagement. Our results may help cooperatives and policy makers to build strategies aiming to increase this level of engagement. This is relevant because lower grower engagement has been found to be positively correlated with weak performing cooperatives.     

Demand for Beef from Cattle Administered Growth Hormones or Fed Genetically Modified Corn: A Comparison of Consumers in France, Germany, the United Kingdom, and the United States

We compare consumer valuations of beef ribeye steaks from cattle produced without growth hormones or genetically modified corn in France, Germany, the United Kingdom, and the United States. Results suggest that French consumers place a higher value on beef from cattle that have not been administered added growth hormones than U.S. consumers; however, valuations of non-hormone-treated beef are statistically indistinguishable across Germany, the United Kingdom, and the United States. Results also suggest that European consumers place a much higher value on beef from cattle that have not been fed genetically modified corn than U.S. consumers.     

The Impact of Regulations on Agricultural Trade: Evidence from the SPS and TBT Agreements

According to World Trade Organization rules, countries may adopt regulations under the Agreements on Sanitary and Phyto-Sanitary (SPS) and Technical Barriers to Trade (TBT). We analyze the structure of these measures in agricultural trade. The inventory approach suggests that European countries have among the lowest coverage ratios of all OECD countries. Using a gravity equation, we also estimate their stringency. Our results suggest that they significantly reduce developing countries' exports to OECD countries, but do not affect trade between OECD members. Furthermore, European imports are more negatively influenced by SPS and TBTs than imports of other OECD countries.     

CFCC与FSC认证标准应用比较与实证分析

通过对CFCC与FSC两大森林认证体系标准进行共性与差异性分析,并以福建省顺昌县国有林场为例,分析不同认证标准体系间转化的可行性。结果表明:无论是标准理论层面还是国有林场实证分析,在FSC认证的基础上向CFCC认证转化是可行的。在此基础上,对进一步完善中国森林认证体系与不同认证体系间的转化,提出适时更新完善标准、加强不同认证体系试点推广、加快下游产业链与市场培育等建议。     

Finding Missing Markets (and a Disturbing Epilogue): Evidence from an Export Crop Adoption and Marketing Intervention in Kenya

Farmers may grow crops for local consumption despite more profitable export options. DrumNet, a Kenyan NGO that helps small farmers adopt and market export crops, conducted a randomized trial to evaluate its impact. DrumNet services increased production of export crops and lowered marketing costs, leading to a 32% income gain for new adopters. The services collapsed one year later when the exporter stopped buying from DrumNet because farmers could not meet new EU production requirements. Farmers sold to other middlemen and defaulted on their loans from DrumNet. Such experiences may explain why farmers are less likely to adopt export crops.     

木材可追溯性、林产品市场准入标准与中国林产品贸易

首先界定了木材可追溯性的概念和内容,然后从政府、环保组织和企业三方面总结了国际社会各界的反应,最后分析了木材可追溯性的发展趋势及其对中国的启示。研究结果表明:发达国家以环境贸易立法的形式提出的木材可追溯性的强制性要求越来越明确和具体,沿着林产品供应链向纵深方向发展,已成为林产品国际市场准入的一个新标准;木材可追溯性得到了国际社会各界的纷纷响应,正从世界主要林产品消费国向木材供应国发展,全球范围的木材可追溯体系即将形成。中国作为一个长期的林产品贸易大国,在世界林产品贸易格局中处在中间加工国的位置,必须客观分析木材可追溯性标准的影响,建立和完善中国的木材可追溯体系。     

黄土高原退耕还林补偿标准及补偿年限的实证分析

针对退耕还林的经济补偿政策存在的不足,运用黄土高原地区陕西吴起、定边及甘肃华池的调查数据进行实证分析,分别运用收入增长法及征地法确定更为合理的退耕还林补偿标准及其补偿年限;同时基于现实的考虑,应在原有退耕还林经济补偿政策基础上适当降低补偿标准,延长补偿年限。     

International competitiveness of Turkish agriculture: a case for horticultural products

This paper defines competitiveness as the ability of a country to increase its share of domestic and export markets, especially when they have a comparative advantage in a product and can produce at a lower opportunity cost. This paper briefly covers the theoretical information on this topic and provides empirical evidence of how domestic resource cost (DRC) can determine international competitiveness. A country is said to have a comparative advantage in the production of tradable goods if that country's production is efficient; if not, then it has a comparative disadvantage. The concept of comparative advantage has two meanings: The first definition states that efficiency of production is compared to two or more trading nations, and when the nations with the lowest opportunity costs are relatively more efficient, they have a comparative advantage. The other meaning of comparative advantage refers to the efficiency of different kinds of production within the domestic economy, which are compared in terms of earnings or savings of a unit of foreign exchange. Turkey seems to have a comparative advantage in plant products that do not exhibit economies of scale and are relatively labour-intensive, i.e. fruits and vegetables eliminating border and non-tariff barriers to trade in agriculture would allow both sides to exploit their comparative advantages better.     

城镇土地估价的相关技术标准分析--<城镇土地估价规程>与<房地产估价规范>比较

研究目的比较分析<城镇土地估价规程>与<房地产估价规范>在技术标准上的差异性,确定未来城镇土地估价的技术规范方向.研究方法文献资料法和比较分析法.研究结果(1)两个技术标准都强调价格的正常性,但土地估价更多从权益角度考虑,突出出让土地使用权的地位,房地产估价更多地从正常市场交易的价格前提考虑,从而导致估价基础的差异;(2)二者估价的方法相近,但术语用词、应用要求存在差别,特别是基准地价的制定和应用在土地估价中有着重要的地位;(3)对土地权益和与之相关的估价目的,土地估价重视不同用途和各种权利状况下的估价操作,房地产估价则重视具体目的估价时对合法原则的遵循.研究结论两个技术标准应逐步统一,以适应规范市场的发展需要,其关键在于明确基准地价在中国估价技术中的重要地位；规范统一专业术语；统一估价目的方法应用要求。     

Methodologies for the Comparison of Organic and Conventional Farming Systems

The development of organic farming inmany parts of the world has depended upon a critical comparison with other, largely conventional, production systems. This paper attempts to review the methods used for such comparisons and to highlight their advantages and disadvantages. Conclusions are that classic experimentation has a valuable part to play but that more qualitative assessment can also be useful and should be encouraged. Careful allowance should bemade formajor background differences in farm management when making comparisons. Longer-term case studies, which try to monitor organic systems in their own right, should also be considered and which utilise models to help rationalise complex data where appropriate.     

Effects of Regulations on Expected Catch, Expected Harvest, and Site Choice of Recreational Anglers

The use of public lands and waterways is often subject to environmental regulations designed to limit the depletion of resource stocks. Such regulations may influence expectations of quality, destination choice, and consumer surplus. This paper examines the effects of environmental regulations on recreational anglers. The empirical application develops a joint model of expected catch and expected harvest in conjunction with a random utility model of site choice. Findings for Maine anglers indicate that regulations have sizable effects on catch and harvest, site choice, and welfare.     

青岛与湛江水产品国际贸易的SWOT分析

本文运用SWOT战略分析工具系统地分析了青岛与湛江两市在水产品国际贸易上具有的内部优势和劣势、面临的外部机遇和挑战。笔者认为两市虽然存在一定程度的竞争,但互补性是主要方面,加强合作将会达到一个共赢的结果,并提出了应该采取的战略对策。