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1.
    
Cruise tourism represents a strategic sector for the economic growth of several countries, impacting on different direct and indirect markets. The arrival of cruises in a city represents an unmissable opportunity to increment its tourist market penetration. Nevertheless, the management of an unforeseen number of passengers that need to visit a city in a short time may also have a negative impact, so reducing the expected benefits. This is mainly due to the difficulty of taking the right decisions when organizing the dispatching of passengers in different city areas since these decisions depend on several conditions that can also dynamically occur, and may have an impact on different city sectors. Here, a decision support system is proposed to help involved stakeholders to make decisions to plan passengers' transportation in the city and also to evaluate the consequences for the city if the plans are really implemented. The system is designed according to the multi-agent paradigm, so allowing one to easily manage the necessary coordination among different entities and data sources that are usually distributed and need to cooperate to provide useful suggestions. In addition, a prototype of a web-based application is provided to end users, so that it can run on heterogeneous platforms, and it can be easily accessed by different users from different devices, as it is the case for the considered application domain.  相似文献   

2.
    
The use of blockchain technology has increased tremendously over the last decade. Blockchain continues to evolve and new features and capabilities are developed continuously. Although the use of the technology started in cryptocurrency (specifically, Bitcoin), it has expanded to other areas that can benefit from a shared, secure, ledger. This article investigates the potential impact of blockchain technology on the accounting profession. This article analyzes data security and privacy considerations, technology, adoption, and implementation considerations, and some considerations that relate specifically to accounting and auditing. We find that the unique needs of an accounting information system may not be a good match for blockchain as it currently exists. While we explain that blockchain may deliver many benefits, particularly in the areas of data reliability and the financial statement audit, we identify several factors, which raise significant questions about whether blockchain will ever be significantly integrated in the accounting function. Chief among those concerns is the scalability of the technology at an acceptable cost. While significant investment has and will be made for further development of blockchain business applications, it is our assessment that proponents of blockchain integration in accounting have not yet made the economic case for it. We also have significant concerns about whether blockchain technology can adequately address risks associated with data security and privacy. Addressing all these issues will be a minimum requirement for gaining widespread acceptance by firms and their accountants.  相似文献   

3.
新制度经济学的兴起对发展经济学的影响   总被引:3,自引:0,他引:3  
由于其前期的理论没有能够成功地引导广大发展中国家从贫穷走向富裕,发展经济学自20世纪70年代末起便受到严厉的批评,学科本身则面临生存危机,20世纪80年代以后,随着新制度经济学向发展经济学的渗透,为经济发展学提供了全新的视角。在短短的十几年内,新制度经济学的分析方法已经引起了发展经济学们的高度重视,制度内生的经济发展理论已成为发展经济学的一种流行的观点。  相似文献   

4.
This paper investigates the management control systems used by multinational corporation headquarters to control wholly‐owned foreign subsidiaries. Our theory development is based on transaction cost economics. First, we conduct a series of exploratory interviews, providing an insight into the context, and second, we provide empirical evidence based on cross‐sectional survey data. Our results indicate that activity traits (uncertainty, asset specificity and post hoc information impactedness) have significant implications on control choices, in particular the control archetype combinations chosen by headquarters, although not all results are consistent with theory predictions. Our findings are supported by extensive alternative testing.  相似文献   

5.
    
Australian governments have recently moved from cash accounting to accrual accounting. Accrual accounting has been accompanied at the national government level by the introduction of a new key fiscal policy measure: the ‘fiscal balance’. This paper explains and evaluates this new fiscal measure. It concludes that, given the present fiscal policy of the Australian government, fiscal balance is a superior fiscal policy measure to the ‘cash’ budget balance measure which it replaced. However, from the alternative ‘golden rule’ policy standpoint, fiscal balance is not a meaningful fiscal policy measure — although its stock counterpart, net financial liabilities, certainly is.  相似文献   

6.
丹尼尔·卡纳曼和弗农·史密斯由于在行为经济学和实验经济学方面所做的杰出贡献而荣获了今年诺贝尔经济学奖 ,这两门边缘学科在国外已经有了半个多世纪的发展历史 ,但我国学者在这方面的研究却是甚少。本文就结合卡纳曼和史密斯的研究成果 ,对行为经济学和实验经济学进行综合介绍并作出相应的评述。  相似文献   

7.
萨缪尔森经济学方法论研究与启示   总被引:3,自引:0,他引:3  
保罗·萨缪尔森作为当代西方经济学的集大成者,十分重视经济学方法论的研究。在经济哲学上,萨缪尔森积极倡导折衷主义,并经历了从操作主义到描述主义的转化过程。在分析工具和方法上,萨缪尔森以数学为主要分析工具,以一般均衡分析、极大化原则以及动态稳定和对应原理为具体分析方法,提高了西方经济理论的分析水平和规范化程度。  相似文献   

8.
论文将金融市场视为一个复杂的非线性系统,将基于多智能体的建模理论和方法应用于金融市场的复杂性研究中,研究了通过计算机仿真技术来模拟简单的市场,讨论了基于Multi-Agent的银行准备金模型的实现,并对仿真的数据进行了分析.最后分析了系统存在的缺点和需要改进的地方,以及对未来计算金融的展望.  相似文献   

9.
在对经济学界关于经济学学派划分标准进行阐述的基础上,归纳分析了国内外学者关于发展经济学流派的划分观点.学者们普遍接受将发展经济学划分为结构主义经济发展思路、新古典主义经济发展思路、新古典政治经济学思路和激进主义经济发展思路.本文对上述四种思路的研究方法进行了分析,并明确指出上述几种思路研究方法分歧的本质,即“单一经济学”和“双元经济学”之争、发展中国家经济发展的“内因”与“外因”之争、对经济发展进行“纯经济研究”还是进行“社会经济系统研究”之争.  相似文献   

10.
    
A potential cost of modern capital markets is short-termism, with agents in the financial intermediation chain weighing near-term outcomes too heavily at the expense of longer-term opportunities and thus forgoing valuable investment projects and potential output. This paper sets out an analytical framework and empirical estimates of the potential costs of short-termism arising from distortions to the cost of capital and investment intentions.  相似文献   

11.
    
For a number of years, the bulk of Chinese outward foreign direct investment was found in countries with lower technological development and minimal management capabilities. Recent research and preliminary data have shown a swift shift in outward foreign direct investment allocation by Chinese multinational enterprises to OECD countries. We argue that the main reasons for this shift are: location strategy, firm-specific resources, new government policy, and socio-cultural milieu. This paper examines the factors which influence Chinese manufacturers' decisions to invest in OECD countries. We integrate the resource-based view, institutional view, and economic view to explain the propensity of Chinese manufacturing firm investment. We contribute to Chinese investment decision and foreign direct investment location theory by incorporating these three views.  相似文献   

12.
This paper discusses some aspects of the robustness of the classical insurance paradigm with respect to departures from the independence axiom of expected utility theory. The discussion focuses on the significance of the distinction between risk aversion and outcome convexity and the role of smoothness of the preferences in non-expected-utility analysis of insurance.  相似文献   

13.
税收筹划行为的不同经济学视角分析   总被引:1,自引:0,他引:1  
作为税收筹划理论的基础,经济学正经历着从主流经济学到现代经济学的关键性挑战,尤其是行为经济学,虽然只有短短几十年的发展,但从心理学和经济学角度掀起了经济学对不确定条件决策行为的大探讨,对未来经济学的发展起到了预见性的引领作用;当前税收筹划行为也面临着行为经济学视角下的质疑和探讨。本文经过对税收筹划行为在主流经济学和行为经济学视角下不同特点的分析,得出:行为经济学作为经济领域未来发展的重要学派之一,在解释税收筹划行为方面具有更强的可操作性和实用性,比主流经济学具有更广阔的应用空间和领域;具有更强的理论和实践的指导意义。  相似文献   

14.
    
Michel Godet 《Futures》1984,16(2):120-123
This article argues that the belief in a technology-driven recovery from the present crisis is founded on a myth. Further, the recovery is still some way off since the crisis is only just beginning. The crisis is viewed here as socio-institutional in origin: the brake should not be put on technical change, but such change should be positively directed towards fulfilling real social needs and be responsive to economic constraints.  相似文献   

15.
    
In this paper, we suggest that individuals’ tax compliance behaviours are affected by the behaviour of their ‘neighbours’, or those about whom they may have information, whom they may know, or with whom they may interact on a regular basis. Individuals are more likely to file and to report their taxes when they believe that other individuals are also filing and reporting their taxes; conversely, when individuals believe that others are cheating on their taxes, they may well become cheaters themselves. We use experimental methods to test the role of such information about peer effects on compliance behaviour. In one treatment setting, we inform individuals about the frequency that their neighbours submit a tax return. In a second treatment setting, we inform them about the number of their neighbours who are audited, together with the penalties that they pay. In both cases, we examine the impact of information on filing behaviour and also on subsequent reporting behaviour. We find that providing information on whether one's neighbours are filing returns and/or reporting income has a statistically significant and economically large impact on individual filing and reporting decisions. However, this ‘neighbour’ information does not always improve compliance, depending on the exact content of the information.  相似文献   

16.
经济学中的利己与利他   总被引:1,自引:0,他引:1  
长期以来,利己与利他被视为经济学中的两个不同范畴,实质上利他是利己的一种表现形式,利他的本质仍为利己。生产力发展的低级阶段侧重于研究物质福利即物质上的利己,生产力发展的高级阶段侧重于研究人们的精神幸福即精神上的利己。  相似文献   

17.
Sam Cole 《Futures》1983,15(1):2-12
A simple model of the international economy is used to explore some possible consequences of development aid being tied to market-dominated policies. Two major consequences are greatly reduced benefits from, first, the aid and, second, from any appropriate technology that may be introduced.  相似文献   

18.
    
This article analyzes Americans' perceptions of being debt-constrained. We focus on which population subgroups reported feeling most debt-constrained, how this perception was impacted by the COVID-19 pandemic, and how it relates to financial literacy and retirement readiness. To this end, we analyze two datasets, namely the 2020 and 2021 TIAA Institute-GFLEC Personal Finance Index files (P-Fin Index). The evidence shows that, prior to and during the pandemic, one in three American adults felt constrained by their debt. The percentage was even higher among vulnerable subgroups such as Black and Hispanic individuals, those lacking a bachelor's degree, those with lower incomes, and those with low levels of financial literacy. Being debt-constrained also has long-term financial consequences, as it is negatively linked to planning and saving for retirement. Finally, we show that financial literacy has a strong connection to both debt and retirement money management, confirming that financial knowledge is essential if people are to be able to manage their debt and build financial well-being.  相似文献   

19.
从制度经济学角度优化我国税收征管制度   总被引:1,自引:0,他引:1  
随着社会经济的发展,我国的税收征管制度日益显现出许多问题,有待于进一步改革和完善。为此,本文从制度经济学的角度,对我国税收征管制度的进一步优化进行了探讨。制度经济学对制度问题的研究是非常深刻的,因而本文从"制度"这一基本问题出发,引申分析了我国目前的税收征管制度,并且根据制度经济学的相关理论剖析了我国税收征管制度存在的问题及其深层次的原因,进而提出了对我国税收征管制度的优化措施。  相似文献   

20.
    
Erik Angner 《Fiscal Studies》2023,44(2):161-169
Economics is permeated with value judgements, and removing them would be neither possible nor desirable. They are consequential, in the sense that they have a sizeable impact on economists’ output. Yet many economists may not even realise they are there. This paper surveys ways in which values influence economic theory and practice and explores some implications for the manner in which economics – especially welfare economics – is taught, practised and communicated. Explicit attention to values needs to be embedded in the teaching of economics at all levels.  相似文献   

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