地方政府税收竞争对环境污染的影响

改革开放以来,中国经济发展取得了举世瞩目的成就,成为世界第二大经济体。与此同时,环境问题也在恶化。污染不仅影响人们的健康,而且影响人类的生存和发展。同时,也是我国环境可持续发展的需要。因此,党和国家高度重视“金山银山不如青山绿水”的口号。1994年的税制改革重新界定了中央和地方政府之间的财政关系。     

低碳经济与电子商务刍议

随着人类社会经济的快速发展,全球环境受到大规模破坏,在全球气候变暖成为威胁人类生存一个重大问题的今天,以低能耗、低污染为本质的"低碳经济"正成为全球的焦点.低碳经济所倡导的人类生活方式,将成为下一个经济发展的重要领域,低碳经济的争夺战已在全球打响,这对我国是机遇也是挑战,而以网络为基础的电子商务,因其不需要大建设、大空间等高消耗,正成为人们实施低碳经济的最佳途径.     

营造以人为本的人居环境

环境,作为人类生存的空间,与人们生活息息相关,环境的形成和存在的最终目的是为人们提供生存和活动的场所。随着社会经济的不断发展,人们对未来生活空间有了新的要求。人们究竟需要什么样的人居环境呢?高质量的人居环境理念又是什么呢?如何创造出更加舒适、更加便捷、更加文明健康的人居环境?是我们设计师必需去探讨的课题。     

漫谈食品安全

食品是人类生存的基本需要.数万年前,人类社会处于茹毛饮血的蒙昧时期,我们的祖先游走在山野丛林间靠采食植物果实,捕猎野生动物聊以生存,对食品的要求只是量的满足.随着社会走进文明并发展至今,人类对一日三餐的要求不再限于温饱,追求卫生和营养的同时日益关注食品的安全.     

浅析四川饮食文化

饮食能满足人们生存的需要,是人类的第一需要。饮食活动也是人类生活方式中最根本的活动。中国地大物博,不同地区的饮食习惯不同,风俗各异。常说"吃在中国,味在四川",四川饮食文化在中国饮食文化中是一个独特的存在。故本文从"食"与"饮"两方面来探讨四川的饮食文化。     

绿色食品的营销与发展初探

随着人们生活水平的提高，激发了消费者对绿色食品的需要。我国绿色食品的开发起步较晚，这一新兴产业是事关人类生存与发展的崇高事业。     

关于消费的哲学反思

消费是人们在满足自己生存和生活需要的过程中产生的一种社会现象,其本质是满足人的需要.人的消费有正常与不正常之分,有合理与非合理之别.凡有利于人的生存与发展的消费,就是合理的消费,反之,就是不合理的消费.要引导和培育健康、积极、自主、和谐的消费观,以提高人们的消费水平和生活质量.     

关注居民的食物消费

食物消费是人类最基本的消费行为,关系到人类的生存和发展,需要经常予以关注,分析其现状、趋势、问题和对策,以便加强引导.     

绿色消费:一种全新的消费理念

建立在以牺牲环境为代价基础上的传统消费模式导致人类社会面临生存和发展危机,绿色消费理念的提出是人们对传统消费观的反思,是人们对人与自然和谐相处愿望的体现。但在现实生活中,绿色消费的推广还存在一定的难度,其贯彻和实施需要政府、企业和消费者的共同努力。     

第六章感恩大地之馈赠(上)(味觉纪念馆)

在味觉纪念馆里,首先要向人们展现的第一物——盐.这一颗颗与每个人的生命和生存、生活息息相关的盐——一种特殊的上天赐给人类食物. 食盐—— 食盐是人类生存不可或缺的物质,其重耍性不言而喻.在著名的牛津《英语词典》里就用了近4页的篇幅来为“盐”作解,大大超过解释其它食物.     

美国产业结构的调整与贸易逆差

美国贸易逆差问题一直是学者们关注的焦点。众多学者对美国贸易逆差产生的原因提出了不同的解释。本文认为美国贸易逆差的持续扩大是其实体经济结构不断调整的外部反映,美国服务业占国民经济比重的不断提高是其贸易逆差持续扩大的深层次根源。服务业所占比重的提高一方面增加了美国对制造业产品的进口;另一方面也大大削弱了其产品出口能力。与服务业所占比重提高相伴随的是制造业向海外的转移,而这种产业转移也在一定程度上导致了美国贸易逆差。本文进一步利用实证分析方法检验了以上观点。     

美国储蓄不足和全球储蓄过剩是美国贸易逆差产生的根本原因

美国贸易逆差以及主要由贸易逆差造成的经常帐户赤字已成为世界经济关注的热点问题。对美国贸易逆差产生原因的解释众多,本文以主流经济学分析框架得出美国储蓄不足是美国贸易逆差的根本原因的结论。美国国内储蓄不足导致外国资本的流入。外国资本一方面为美国提供了购买力,补充了美国的储蓄,另一方面,美国可用外国提供的购买力进口产品,满足自己的需求。美国的贸易逆差是其储蓄不足的结果。从全球视角出发,其他国家的储蓄增加,为美国补充了储蓄,为美国贸易逆差的产生提供了外部条件。认识美国贸易逆差产生的原因,可以更有利地支撑美国贸易逆差与中国对其贸易顺差没有根本联系的观点,及人民币汇率问题不是美国贸易逆差根本原因的观点。     

Splitting the firm between the entrepreneur and the venture capitalist with the help of stock options

The Net Present Value (NPV) Rule provides the basic principle underlying the sharing of ownership in a new venture. The principle often fails because the entrepreneur and the venture capitalist cannot agree on the potential profitability value of the venture.First, the venture capitalist may simply have a less optimistic interpretation of the data related to the venture's profit potential. We refer to this discrepancy between the expectation of the entrepreneur and that of the venture capitalist as the expectation gap.Second, the venture capitalist knows that for the venture's potential to be realized, the entrepreneur/manager must devote his full effort to the success of the organization. This is not a problem if the entrepreneur owns the entire project. Once the ownership is shared, however, especially when the venture capitalists own the majority of the shares, the entrepreneur has a financial incentive to apply less than the diligence required to control costs and protect the interests of the outside equity holders. This financial incentive arises because any perk, including leisure or shirking, consumed by the entrepreneur does not have to be shared with the venture capitalist, while every dollar saved does. This is not solved by the venture capitalist acquiring a larger percentage of the company. That will only exacerbate the problem as it decreases the cost to the entrepreneur of each dollar of the company's funds spent for the perk. We refer to this as the motivation problem.In the article, we show how stock options can be used to deal effectively with both problems. First, stock options are always worth more to the optimist than to the pessimist. Thus, there will be a reverse valuation gap with respect to the stock options. We show that by issuing stock options to the entrepreneur, it is possible to close the expectation gap.To solve the motivation problem, the entrepreneur's stake must be increased to the extent where the cost to him of excessive consumption of perks will be as high as the benefit he derives. This can be accomplished by taking advantage of two valuation characteristics of stock options. First, stock options are worth only a fraction of the value of the underlying equity shares. Thus, it is easier for the venture capitalist to give up these, rather than the underlying equity shares. Second, the stock options will fluctuate with the venturing firm's value at a higher rate than the entrepreneur's percentage ownership. Thus, by issuing the entrepreneur a combination of equity shares and stock options, it is possible to increase significantly the entrepreneur's cost of “shirking” or “excessive consumption of perks.” Under idealized conditions, it is possible to design a financing arrangement that eliminates the motivation problem.The principles discussed here provide benchmarks that both the entrepreneur and the venture capitalist may wish to bring to the negotiating table. In the end, there is no substitute for the building of trust between the two to give the venture the maximum chance of success.     

中美贸易收支的人民币汇率弹性及政策启示

金融危机之后,中美贸易顺差成为美国贸易保护主义的主要借口,人民币升值的压力日益增加。此背景下,准确测度中美贸易收支的人民币汇率弹性,关系"后危机时代"中国对外贸易政策以及汇率政策的选择。实证分析表明,中国对美国出口的人民币汇率富有弹性,而对美国进口与人民币汇率不相关。因此,对中国政府来说,应该顶住外部压力,尽可能保持人民币汇率的稳定,促进贸易、就业和经济增长;对美国来说,人民币汇率不是其贸易逆差的根源,人民币升值的结果只能产生贸易转移效应,并不能缓解其逆差状况,过度和偏激地施压人民币升值实非明智之举。     

How Ethical are U.S. Business Executives? A Study of Perceptions

Not much has been written about how the ethics of U.S. business executives are perceived by the American public, yet the perception of integrity is important to both businesses and their investors. This study examines the U.S. public’s perceptions of the ethics of American business executives using Gallup Poll data for the past thirty years. Organizations with unethical executives have trouble attracting investors, customers, and new managerial talent. They suffer lawsuits, market share deterioration, and often prison time for the once-revered leaders. This study also looked at the U.S.’s relative standing on the Corruption Perceptions Index and the Edelman Trust Barometer. Confidence in the ethics of the U.S. business executive remains fairly low on the Gallup Poll surveys and the U.S. has declined on the CPI and Edelman Trust Barometer.     

The Influence of Green Innovation Performance on Corporate Advantage in Taiwan

The purpose of this study was to explore whether the performance of the green innovation brought positive effect to the competitive advantage. This study found that the performances of the green product innovation and green process innovation were positively correlated to the corporate competitive advantage. Therefore, the result meant that the investment in the green product innovation and green process innovation was helpful to the businesses. This study argued that the businesses should cognize the correct value and positioning of the green innovation.Dr. Chen is the assistant professor in the Department of Business Administration in National Yunlin University of Science & Technology in Taiwan. His research focused on management of technology, innovation management, corporate environmental management and intellectual capital. Dr. Lai is the professor in the Department of Business Administration in National Chengchi University in Taiwan. His research focused on management of technology, new product development and operation management. Dr. Lai is also the legislator in Taiwan. Dr. Wen is the professor in the Graduate Institute of Technology and Innovation Management in National Chengchi University in Taiwan. His research focused on corporate environmental management, marketing management of technology and entrepreneurship management. Dr. Wen is also the head of the EMBA (Executive MBA) program in the College of Commerce in National Chengchi University in Taiwan.     

品牌财务价值评估到品牌权益评估的发展分析

品牌价值及其相关概念的界定是做好品牌评估工作的基础。基于营销学概念的基础上分析得出:品牌财务价值评估主要针对企业的品牌价值与品牌资产,而品牌权益评估才真正以品牌权益为中心;与前者相比,后者能更好地指导企业的品牌实践活动。     

Consequences of consumer regret with online shopping

Negative online reviews can significantly hurt future sales. After impulsive decisions, consumers may feel regret and write negative online reviews. Two studies are conducted to understand the origin and consequences of negative reviews according to the review content and the responsibility for the mistake in the decision. The first study analyses the influence on the review creation of regret with the process and the outcome through structural equation modelling. For the second study, a 2 × 2 experimental design was conducted. This study analyses how different content in the review (regret with the process vs. regret with the outcome) and guilt of the error (the consumer vs. the seller) affects the perceived persuasiveness, usefulness and credibility of the information, and the intention to follow the advice. The results show that for generating negative reviews, it is the regret with the process coupled with the presence of regret with the outcome which ultimately leads to the intention to write negative reviews. However, the results of the second study show that reviews that criticize the outcome are more damaging than those that criticize the process. Furthermore, reviews that show regret in which the buyer is responsible affect readers more through the greater persuasion they generate.     

解析解混沌雷达系统的多目标测距

针对传统混沌雷达对多目标测距困难的问题,提出了一种建立在解析解系统上的混沌雷达多目标测距方法。该方法使用解析解混沌系统中的连续信号作为雷达发射信号,并把解析解混沌系统中的二值离散序列经移位寄存器保存在雷达接收端,通过保存的二值离散序列能够准确重构雷达发射信号模板。使用该模板和回波信号进行匹配滤波,通过匹配滤波输出信号的峰值得到待测目标的距离。该方法能够在-10 dB信噪比条件下实现多目标测距,且雷达接收端因为只需保存二值离散信号所以需要的存储空间小,实现过程成本低廉。仿真实验验证了提出方法的有效性。     

Relationship Quality of an Establishment and Perceived Value of a Purchase

Relationship quality is an emerging concept that attempts to measure the lifetime value of a customer. A review of the literature reveals that the indicators that determine the construct are satisfaction with the relationship, the customer's trust and the customer's level of commitment. The paper also considers how the perceived value of a purchase influences the quality of the relationship with an establishment, i.e. how a single transaction influences the valuation of a whole relationship. Gummeson [1987] considers that the quality of the relationship is the value accumulated during/throughout the relationship. This posits the existence of a causal link between perceived value and relationship quality. On the basis of an Expectancy–Value Model [Fishbein and Ajzen, 1975], and the model of Berkowitz [1993], we consider the relationships among the variables of the model. The results show that affect plays a fundamental role in long term valuation, while cognition is more influential in the short term. Another important conclusion is that the affective valuations made during the first moments have decisive consequences in the long term.