粤港澳大湾区人口、经济与环境协同的影响机制研究

人口、经济与环境协同是当今城市群发展的主要途径和重要特征,无论是制度体系的顶层设计,还是政策工具的准备,都需要准确把握人口、经济与环境系统协同的影响机制。基于此,论文以2000—2019年粤港澳大湾区"9+2"城市的数据为样本,构建以创新体系、差异性和人口子系统、经济子系统、环境子系统构成的系统协同影响机制模型。研究发现,创新体系对系统协同具有显著的促进作用,接近人口子系统和环境子系统的效应强度;经济子系统不仅直接作用于整个大湾区的系统协同,而且也是其他因素产生协同作用的中介,经济子系统在粤港澳大湾区的发展过程将起到决定性作用,经济的高质量发展既是目的也是手段;人口子系统有其自身的惯性,调控的空间相对有限,而环境子系统有一定的滞后性,相关政策效应需要较长时间才能显现出来,这就需要有长期稳定的政策支持体系。     

我国海南黄花梨资源与开发研究

[目的]海南黄花梨列为国家保护的濒危树种,是热带珍贵树种,木材资源稀少,材质好。为开发海南黄花梨资源,发展经济效益较高的海南黄花梨种植业。[方法]文章论述了海南黄花梨的生长条件和分布情况,并对海南黄花梨资源匮乏因素和海南黄花梨资源开发可行性进行分析。[结果]认为海南黄花梨种植开发前景好,可持续提升乡村绿色经济,经济效益显著,可广泛种植于我国海南、广西、广东、云南、福建、贵州等热带亚热带地区。[结论]建议我国热带亚热带地区结合立地环境实际,科学规划种植海南黄花梨,利用坡地、荒地、零星土地、边角地和房前屋后地,农村村间道路,园林绿化、小公园、小游乐园的绿化地带开发种植海南黄花梨,造就具有地方特色的海南黄花梨经济发展带及景色和景点,增加林木经济资源,增添农村绿色财富。同时,营造全民爱花梨的良好社会舆论氛围,加强海南黄花梨保护,为海南黄花梨发展提供法治保障。     

Effects of audit committee chair characteristics on auditor choice,audit fee and audit quality

We investigate whether the characteristics of audit committee (AC) chairs are associated with decisions about auditor choice, audit fees and audit quality. Using hand-collected Australian data, firms with AC chairs who have longer tenure and multiple AC memberships across several boards are found to be more likely to choose Big 4 and/or industry specialist auditors, pay higher audit fees and have lower discretionary accruals. Those AC chairs with higher business qualifications are more likely to hire a Big 4 auditor, pay higher audit fees and have lower discretionary accruals, while AC chairs with professional qualifications are more likely to hire a Big 4 and/or industry specialist auditor. In contrast, firms with AC chairs who are executive directors are less likely to hire a Big 4 auditor and have higher discretionary accruals. Our findings contribute to the literature by documenting that various characteristics of AC chairs are important for enhancement of auditor selection and audit quality.     

Green financing for sustainable development: Insights from multiple cases of Vietnamese commercial banks

Although the public sector is seen as the main party responsible for taking action on climate change and sustainable development, private commercial banks are in a unique position to support or shift the funding focus on green investment. By employing a qualitative research approach based on six commercial banks, this paper aims to investigate the current practices of how commercial banks are contributing to advance green business initiatives. Accordingly, this research examines and identifies the facilitators and challenges in domestic and foreign commercial banks in Vietnam which support green business initiatives. In addition to addressing the recent calls for the investigation of the role of commercial banks in facilitating green finance, our study expands the emerging literature by demonstrating the current efforts of Vietnam's commercial banks in fostering green finance during the Covid-19 pandemic.