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131.
Pollution Abatement Subsidies and the Eco-Industry 总被引:1,自引:1,他引:0
This paper considers the combination of pollution taxes and abatement subsidies when some polluting firms procure their abatement
goods and services from an oligopolistic eco-industry. The regulator must here cope with two simultaneous price distortions:
one that comes from pollution and the other which is caused by the eco-industry’s market power. In this context, we show that
taxing emissions while subsidizing polluters’ abatement efforts cannot lead to first-best, but the opposite occurs provided
it is the eco-industry’s output which is subsidized. When public transfers also create distortions, welfare can be higher
if the regulator uses only an emission tax, but subsidizing abatement suppliers while taxing emissions remains optimal when
the eco-industry is concentrated. 相似文献
132.
Studies into corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) have suggested that small
businesses are different to the large companies on which CSR research usually focusses. Extending this argument, this article
raises the question what differences in approaches to CSR there are within the SME category. Analysing the CSR strategy and performance of a medium-sized fashion retailer in the United Kingdom through
manager interviews as well as customer and employee surveys, the article develops an analytical framework of CSR in small,
medium and large firms. The argument is developed that medium-sized firms occupy a transition stage, where some CSR features
that are reminiscent of small enterprises are still important but get overlaid with aspects that are more typical of large
companies. 相似文献
133.
Fernando Tavares Pereira Author Vitae José Rui Figueira Author Vitae Bernard Roy Author Vitae 《Socio》2009,43(1):72-88
Planning as part of public sector decision-making situations is an activity of critical importance, with direct relevance for urban planners. The ramifications of such decisions generally have significant effect on peoples’ lives. The current paper deals with the comparison between territorial maps in the context of districting problems with a strong socio-economic component. The theoretical problem involves the comparison of two partitions in a connected, undirected, and planar graph. In considering this problem, we introduce three new indices to compare territory partitions: compatibility, inclusion, and distance, all of which have importance for real-world planning situations. Numerical experiments of these indices were carried out for the communes network in (Iˆle de France), France. 相似文献
134.
We consider a two-date model of a financial exchange economy with finitely many agents having nonordered preferences and portfolio constraints. There is a market for physical commodities at any state today or tomorrow and financial transfers across time and across states are allowed by means of finitely many nominal assets or numéraire assets. We prove a general existence result of equilibria for such a financial exchange economy in which portfolios are defined by linear constraints, extending the framework of linear equality constraints by Balasko et al. (1990), and the existence results in the unconstrained case by Cass (1984, 2006), Werner (1985), Duffie (1987), and Geanakoplos and Polemarchakis (1986). Our main result is a consequence of an auxiliary result, also of interest for itself, in which agents’ portfolio constraints are defined by general closed convex sets and the financial structure is assumed to satisfy a “nonredundancy-type” assumption, weaker than the ones in Radner (1972) and Siconolfi (1989). 相似文献
135.
Carole L. Bernard PhD Olivier A. Le Courtois PhD Series is an Associate Professor Fran?ois M. Quittard-Pinon PhD 《North American actuarial journal : NAAJ》2013,17(4):179-195
Abstract This article designs and prices a new type of participating life insurance contract. Participating contracts are popular in the United States and European countries. They present many different covenants and depend on national regulations. In the present article we design a new type of participating contract very similar to the one considered in other studies, but with the guaranteed rate matching the return of a government bond. We prove that this new type of contract can be valued in closed form when interest rates are stochastic and when the company can default. 相似文献
136.
Although there has been significant interest among researchers in audit-quality-threatening behaviours (QTBs), the decision process through which staff auditors engage in those behaviours has received relatively little attention. It seems likely that the ethical intensity of the behaviours perceived by auditors may play an important role in that process; to date, this has not been tested. This study examines the mediating role of perceived ethical intensity in the relationship between perceived ethical culture of the firm and the auditors' ethical evaluation of, and intention to engage in, three different forms of QTBs. A multi-item measure of ethical intensity is developed and the findings provide the first empirical evidence of a direct relationship between perceived ethical intensity and ethical decision-making regarding QTBs. Moreover, the findings show that perceived ethical intensity fully mediates the relationship between perceived ethical culture and ethical decision-making. Implications of the findings for accounting firms and for researchers are discussed and areas for future research on the mediating role of perceived ethical intensity are suggested in the paper. 相似文献
137.
This paper adopts the Larson-Gonedes merger exchange ratio determination model to investigate the bargaining area in UK takeovers involving share-for-share exchanges. The model focuses on price-earnings ratios rather than share price returns and so is more consistent with practical valuation methods than other approaches. The basic model is extended for the UK to consider both cash alternative offers and mixed offers involving cash and equity consideration. The model is tested on a sample of 95 UK takeovers between 1984 and 1988 using consecutively unadjusted, FT All Share Index adjusted and beta adjusted price bases. The analysis adopts the conventional chi-square test used by Conn and Nielsen but, in addition, a new test is developed based on a Generalised Likelihood Ratio. We find that on an unadjusted price basis there is greater support for the Larson-Gonedes model in the UK than Conn and Nielsen found for the US. However, our extended model based on adjusted prices provides more cautious support. In addition, we conduct a sensitivity analysis to test the robustness of the results and provide further evidence on the wealth effects on acquiring and acquired company shareholders. 相似文献
138.
Bernard Fingleton 《Applied economics》2013,45(21):2417-2428
One of the key issues surrounding geographical economics is whether the theory can be made operational, so that proper investigations can be made of the basic theoretical assumptions and practical use can be made of the model's predictions at a detailed spatial level. In this paper the model formalized by Fujita et al. (1999) is developed in the context of 36 regions of Great Britain, enabling direct comparisons with observed wage rate data that are used to calibrate the model. Iceberg transport costs are in the form of an exponential function and a power function. For the range of parameters considered, the power function gives a better fit between model and data, suggesting scale economies in transportation. The paper shows that, in spite of the assumptions that have to be made, quite realistic distributions of relative wages, income and prices are attainable. However, caution is required in the interpretation of these simulations, which in no way provide proof of New Economic Geography theory, which clearly has limitations. Nonetheless it is hoped that the work reported in this paper does help to advance the progress of geographical economics theory towards empirical verification. 相似文献
139.
In this article, we examine whether variations in the level of public capital across Spain's Provinces affected productivity levels over the period 1996 to 2005. The analysis is motivated by contemporary urban economics theory, involving a production function for the competitive sector of the economy (‘industry’) which includes the level of composite services derived from ‘service’ firms under monopolistic competition. The outcome is potentially increasing returns to scale resulting from pecuniary externalities deriving from internal increasing returns in the monopolistic competition sector. We extend the production function by also making (log) labour efficiency a function of (log) total public capital stock and (log) human capital stock, leading to a simple and empirically tractable reduced form linking productivity level to density of employment, human capital and public capital stock. The model is further extended to include technological externalities or spillovers across provinces. Using panel data methodology, we find significant elasticities for total capital stock and for human capital stock, and a significant impact for employment density. The finding that the effect of public capital is significantly different from zero, indicating that it has a direct effect even after controlling for employment density, is contrary to some of the earlier research findings which leave the question of the impact of public capital unresolved. 相似文献
140.
Virginie Jacquier-Roux Bernard Bourgeois 《Technology Analysis & Strategic Management》2013,25(4):399-417
Energy industry companies have succeeded in maintaining and even increasing their production of knowledge during the last 15 years (1985/1998) within a financial context of reducing their in-house R&D expenditures. To understand these apparently paradoxical changes, elements of analysis are sought within an evolutionary framework, and especially referring to the related developments to network-firms, user-supplier relationships, and interactive nature of innovation processes. Empirical data are provided on patents granted to a sample of the top 15 world largest companies, both operators and equipment suppliers, and for the oil production and power generation industries. Interpretation of the results suggests that two dynamics ought to be distinguished. On the one side, dynamics of the networks of technological creation are characterized by a movement upstream of the head of the network towards suppliers. On the other side networks of creation of competitive advantages and bargaining power continue to be based on the operators and their strategies of adaptation to the constraints and opportunities of their institutional, financial and competitive environment. 相似文献