Carbon Management Systems and Carbon Mitigation

This article proposes a carbon management system (CMS). The system comprises 10 essential elements from four broad perspectives: carbon governance, carbon operation, emission tracking and reporting, and engagement and disclosure. The proposed new approach focuses on cross‐functional integration, enforcement of proactive strategies and group rather than individual accountability. We then use Carbon Disclosure Project reports to examine empirically the implementation of systems by large Australian firms. Overall, we find that firms with higher quality CMS have achieved better carbon mitigation. Further, adequate assessment of carbon risk and opportunity, the presence of reduction targets, the strength of carbon programs and enhanced external disclosures appear to be the most effective elements in our sample firms. We present evidence that, by combining governance, internal process, carbon dioxide‐footprint tracking and communication activities, a CMS helps managers improve decision making. We discuss the implications of the findings for accounting practice and education.     

开放经济下中国新凯恩斯混合菲利普斯曲线

本文采用广义矩方法估计开放经济下中国新凯恩斯混合菲利普斯曲线，结合中国现实选择工具变量。结果表明，使用混合成本作为通货膨胀的驱动因素在统计和经济意义上具有显著性，影响我国通货膨胀主要是资本成本与进口中间品成本；厂商定价行为既有前瞻性又有后顾性，但前瞻性处于主导地位，且价格具有较强的灵活性。     

基于AHP的失地农民保障需求分析

随着失地农民增加,失地农民保障成为日益紧迫的问题。参考前期研究文献,选择养老保障、医疗保障、经济保障、就业保障四个要素作为失地农民保障需求指标,运用德尔菲法并结合层次分析模型,采用定量和定性结合方法对失地农民的保障需求进行分析,发现失地农民最强烈的保障需求是经济保障,各项指标中失地农民更看重的是经济方面的货币补偿、保障金额和经济收入等,提出保障政策要结合马斯洛需求层次理论,设置更合理的保障金额和保障范围,确保失地农民经济来源,保证其可持续发展。     

川东家电经销企业的一支瑰丽奇葩——从市场营销学的视角看通用家电的营销之道

<正>在巴山南麓、州河之滨、川东重镇的四川达州市,有着一家声名远播、信誉卓著的民营家电经销企业——达州市通用家电有限责任公司(以下简称"通用家电")。在达州市主城区寸土寸金、商贾林立的文华街商业区内,通用家电那略显陈旧、较为拥挤但又分区明显、展示有序的     

中国传统思想影响下的现代居住建筑探微——以万科·第五园为例

以万科第五园为例,从该项目的背景入手,其在建筑设计、园林景观、处理新旧建筑等方面如何演绎中国传统元素进行分析,从而为探索现代人居的中国传统思想模式,如何体现中国传统居住建筑的精髓和内涵提供借鉴和经验。     

孙中山晚年反帝斗争方略及其伟大实践

近代中国自1840年鸦片战争后,逐渐沦为半殖民地半封建的社会,中华民族陷入亡国灭种的境地。孙中山晚年为了中华民族的独立和富强,强烈反对帝国主义侵略,主张废除一切不平等条约,坚决维护祖国的独立与统一,并为此奋斗终生。虽然他曾对帝国主义抱有幻想,但在中共和苏俄的支持和帮助下,提出了打倒帝国主义的革命纲领。特别是国民党"一大"后,孙中山高举反帝爱国斗争的旗帜,提出了一系列彻底的反对帝国主义和殖民主义的思想主张,确立了反对帝国主义的对外方略,把反帝斗争作为中国革命的首要任务,为当时乃至后来的中国革命指明了前进的方向,至今仍然闪烁着不可磨灭的光芒。     

从以专家为主导到以农民为主导的实地研究

参与式理念已经成功地应用于许多农业发展项目,在农业研究项目中我们尝试应用以农民为主导的实地研究方法。在外来者的参与下,由农民讨论和制定研究计划,由农民实施和管理研究项目。实践证明,以农民为主导的实地研究,完全符合当地的自然和社会条件,产生了良好的社会经济效益。     

从森林环境经济核算看林业对国民经济的贡献——《联合国粮农组织林业环境与经济核算指南》案例研究

以吉林省吉林市丰满区和蛟河市为案例,运用联合国粮农组织《林业环境与经济核算指南》,对林地和林木资产实物量与价值量、林产品及森林环境服务价值流量核算;估算森林为国民经济其他部门及区域提供的产品和服务价值;通过120户农户家庭抽样调查估算森林为农户家庭带来的产品价值和收入。核算结果较为客观、准确地反映了林业对国民经济和社会发展的贡献,可为制定有利于林业可持续经营的政策提供参考。     

The impacts of governance and institutions on inbound tourism demand: evidence from a dynamic panel data study

This study explores the impact of governance and institutions on inbound tourism demand in Malaysia using a dynamic panel data approach for 45 tourism source countries over the period 2005–2015. The results show that institutions play a very important role in explaining the behaviour of inbound tourism demand. To obtain a better picture, we investigate the response of international tourists to disaggregated institutional quality. We find that international tourists are more concerned about political stability, governmental effectiveness, regulations, laws, and corruption than voice and accountability. Therefore, policymakers should focus on ways to improve institutional quality to significantly increase international tourist arrivals.     

Job stress and well-being of female employees in hospitality: The role of regulatory leisure coping styles

The job stress and coping behavior of female employees has become a key issue in the hospitality industry. This study investigates the moderating role of regulatory leisure coping styles on the effect of job stress on female employees’ well-being. Specifically, this study extends Patry et al.’s (2007) findings to further confirm the direct and moderating role of regulatory leisure coping styles in the relationship between job stress and well-being. Data were collected from the female employees of 22 tourist hotels in Taiwan. The results showed that the Planned-Breather Leisure Coping Style (PBLCS) was positively and significantly associated with well-being, whereas the Avoidant Leisure Coping Style (ALCS) had a negative and significant effect on it. In addition, the results also revealed that the PBLCS plays a buffering role, but that the ALCS plays an amplifying role. Based on these findings, the implications and research suggestions are then discussed.