关联方会计准则的最新发展与比较研究

新企业会计的准则发布成为人们关注的焦点,相对于1992年颁布的企业会计准则有较大的变化,本文拟就其中的第36号准则——关联方披露进行比较分析。在回顾我国上市公司关联交易会计规范演进历程的基础上,对新旧准则的相关内容进行比较,以更好地掌握新准则的变化。     

“新常态”下城市更新治理模式比较与转型路径

"新常态"下,城市更新成为我国城市发展的主要方式。城市更新治理转型则是协调多元利益主体和多维政策目标,实现可持续城市更新的基础。但是,当前我国城乡规划领域对于城市更新的治理模式仍未给予足够关注。鉴于此,首先梳理了城市更新治理模式框架,然后分别以2008年以来深圳城市更新、广州"三旧"改造和北京"重点村"改造的治理模式为例,比较各类治理模式的特点和实施效果,最后结合新制度主义理论,提出推动城市更新治理模式转型的适宜途径:一方面,完善法规、政策工具等制度结构,另一方面,提升参与者的参与能力,增强各利益主体之间的互信和沟通。     

Complex New Product Development Projects: How the Project Manager's Information Sharing With Core Actors Changes Over Time

A heavily burdened project manager must ensure effective information sharing with actors inside and outside the organization because this is a necessary condition for a new product development (NPD) project to achieve its objectives. Knowledge, however, on who actually assists a project manager with the information sharing during NPD projects is limited; therefore, this study of longitudinal objective email data (4658 emails) during a NPD project contributes to theory and practice by advancing our understanding of when and how the project manager establishes relationships with different core actors inside and outside the organization to promote the information sharing.     

City Children and Genderfied Neighbourhoods: The New Generation as Urban Regeneration Strategy

Former industrial cities in the West are employing gentrification as urban policy. In these policies, women and families currently play an important role as gentrification pioneers. In my analysis of Rotterdam in the Netherlands, I propose the term genderfication to understand the gender dimensions of this process. Genderfication refers to the production of space for different gender relations. I analyse Rotterdam's urban planning program for becoming a ‘child‐friendly city’, which entails replacing existing urban dwellings with new, larger and more expensive ‘family‐friendly homes’ as a strategy for urban re‐generation. Urban re‐generation supplements regeneration in the form of material and economic restructuring, and refers to the replacement of part of the current population by a new and better suited generation. The ‘child‐friendly city program’ is considered in tandem with punitive ‘youth policies’.     

从空间再生产到地方营造:中国城市更新的新趋势

城市更新是21世纪最受关注的城市发展与规划议题。如何在城市更新中延续城市特色、促进社会公平正义的同时,提升市民的生活质量、认同感和归属感,增强城市的生机活力,是一个非常重要且难解的话题。人文地理学学科的"地方理论"为分析和回答这一问题提供了新的思路与方法。在辨析"空间"与"地方"的概念的基础上,对"地方理论"进行了引介,并介绍了其描述取向、社会建构取向和现象学取向等三大分支。从"地方理论"的视角分析了当前我国城市更新存在的问题,指出城市更新的对象应该是"地方"——其不仅是物理空间和经济空间,还是社会空间和精神空间;城市更新应该关注"地方"形成演变的社会经济政治机制,推进"地方营造"而不是"空间再生产";我国的城市更新不应该盲目地追求所谓的科学理性、经济理性和"宏大叙事",要真正展现出人文关怀和公平正义的价值导向,充分发挥市民的力量,营造出有内涵、意义、特色的"地方",而非标准化、同质化的"空间"。     

Animating the Urban Vortex: New Sociological Urgencies

The current era of global urbanization is defined by a convergence of economic and political crises requiring urgent sociological reflection on the meaning of the ‘urban' today. This article responds to the current rethinking of worldwide processes of urbanization sparked off by Brenner, and Brenner and Schmid, arguing for a renewed sociological approach to urban formations that probes beyond the economic logic of urban ‘de‐territorialization', towards the capricious life‐worlds and forms of planetary organization that define the urban. We pursue a theory of the ‘urban vortex' to capture the maelstrom of disorienting crises since 2008, and explicate the social formations implicated in the construction, materialization and practice of power and transgression in cities today. Our aim is to consider what forms of social change emerge in volatile, intense and centralized dynamics (the urban vortex), and how this might relate to arrangements of interconnectivity, particularity and variegation (the planetary). The article highlights three prominent processes of urban social formation: accumulation, stratification and hyper‐diversity—reinstating the need to theorize the centrality of the city within the formations of twenty‐first century capitalism.     

Inhabited Actors: Internalizing Institutions through Communication and Actorhood Models

We argue that accounts of relationships among actors, actorhood and institutions are predominantly based on a spatial metaphor of actors operating within institutions. We outline how an inversion of this metaphor – i.e., the perspective that institutions inhabit actors – may prove generative for theory, particularly with respect to recent discussions about the microfoundations of institutions. We outline how communication and actorhood models function as transmission mechanisms of institutions from one actor to another. We conclude with a discussion of how the inverted metaphor of institutions inhabiting actors can be useful for future theoretical developments.     

面向低碳的城市空间结构——城市交通与土地使用的新模式

本文首先分析了我国快速城市化过程中所面临的资源和环境问题的挑战。指出在这一发展过程中必须对城市的交通和土地使用发展模式进行必要的控制。并以上海为例分析了城市交通政策、土地使用控制对延缓个人机动化快速发展的作用,及轨道交通建设与可持续发展的关系,指出多模式交通体系的重要性,最后提出了有利于建设具有我国特点的低碳城市的城市交通与土地使用的5D模式,并对在规划实践中如何实现面向低碳的城市空间结构提出了一些建议。     

Urban Housing in Mainland China: A New Chapter

Based on the results of field work conducted during 1997 and 1998 in Beijing, Shanghi, Tianjin, Guangzhou and Ningbo, this paper sets out a modest agenda. It briefly reviews China's urban housing initiatives to date, then questions whether these form part of a coherent and comprehensive housing strategy. While focusing on issues rather than data; it ends by stressing that planning without adequate facts is problematic. The authors have not aimed to provide a detailed account of China's housing reform history, since this is documented extensively in numerous research studies. The spotlight is on questions that still need to be answered, rather than on the more ambitious task of prescribing a blueprint for simultaneously resolving all the issues at hand.     

Third Parties and Contract Design: The Case of Contracts for Technology Transfer

Given the challenges associated with drafting technology‐transfer contracts, we examine decisions to involve third parties offering technical or legal support in the contract‐drafting process. We first argue that the attributes of the transaction are key drivers of third‐party involvement. We then draw on the behavioral theory of the firm to develop arguments regarding the influence of third parties on contract complexity. Our results reveal that the involvement of legal third parties tends to magnify the contract's overall complexity. In contrast, the involvement of technical third parties reduces the inclusion of monitoring provisions and increases the inclusion of coordination provisions. Copyright © 2015 John Wiley & Sons, Ltd.     

New Urban Sociology in Japan: the changing debates

New Urban Sociology began in Europe at the beginning of the 1970s and then spread to the United States. It also influenced urban studies in Japan. This article examines the changing debates that have occurred in New Urban Sociology since its introduction to Japan in the late 1970s. The twenty years since its introduction from the West can be divided into three stages. The first covers the period from 1977 to 1985, when French urban sociology, particularly Manuael Castells’ theory of the state, was highly influential. The second stage, from 1986 to 1992, focused on theories of urban social movements and the concept of global city in a context of urban renewal in Japan’s major cities. The third stage, from 1992 to the present, is characterized by a transformation of New Urban Sociology into a sociological theory of space under globalization that has been heavily influenced by the work of David Harvey. Née en Europe au début des années 1970, la Nouvelle Sociologie urbaine a ensuite atteint les Etats–Unis, mais elle a aussi influé sur les études urbaines au Japon. L’article examine l’évolution des débats qui ont animé la Nouvelle Sociologie urbaine depuis qu’elle y est arrivée d’Occident à la fin des années 1970. Les vingt années qui ont suivi peuvent se décomposer en trois phases. La première va de 1977 à 1985, alors que la sociologie urbaine française, notamment la théorie de l’État de Manuel Castells, faisait autorité. La deuxième, entre 1986 et 1992, s’attache aux théories des mouvements sociaux urbains et au concept de la ville planétaire (global city) parallèlement à une rénovation des grandes villes nippones. La troisième phase, de 1992 à nos jours, se caractérise par une transformation de la Nouvelle Sociologie urbaine en une théorie sociologique de l’espace soumis à la mondialisation, concept largement inspiré des travaux de David Harvey.     

网络化大都市:城市空间发展新模式

本文将多中心、网络化的城市空间组织定义为网络化大都市,并阐述了网络化大都市发展模式的内涵及特征。在空间组织上,网络化大都市发展模式摒弃传统的单中心聚焦的发展模式,倡导城市空间的多中心化发展,强调构建面向区域的开放的多中心区域城市空间格局。在功能整合上,网络化大都市发展模式强调分工与合作,促进区域城市网络的形成,从根本上将实体空间上的多中心区域城市变为真正意义的网络化大都市。在区域治理上,网络化大都市发展模式强调通过对话、协调与合作实现权利平衡和利益分配,通过网络化管治实现公平与效率并重的区域治理。     

Urban migration in New Zealand: Dummy variable interpretations

This note provides appropriate interpretations of a dummy variable measuring the impact of South Island residential location on urban migration in New Zealand. Interpretations drawn previously by the authors over-stated this impact.