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251.
We examine the relationship between the economy and the environment in a model where production uses nonpolluting renewable and polluting nonrenewable resources. There is policy intervention through a tax on emissions and a subsidy to renewables extraction/production. Results show that both instruments are able to decrease emissions intensity of output. However, when used together, the desired effect is higher. Empirically it is shown that the subsidy achieves higher renewables intensity and although present emissions per output are similar for both instruments, the subsidy achieves lower future levels. 相似文献
252.
António Brandão Joana Pinho Joana Resende Paula Sarmento Isabel Soares 《Portuguese Economic Journal》2016,15(2):99-127
In this paper, we develop a theoretical model that enriches the literature on the pros and cons of ownership unbundling vis-à-vis lighter unbundling frameworks in the natural gas markets. For each regulatory framework, we compute equilibrium outcomes when an incumbent firm and a new entrant compete à la Cournot in the final gas market. We find that the entrant’s contracting conditions in the upstream market and the transmission tariff are key determinants of the market structure in the downstream gas market (both with ownership and with legal unbundling). We also study how the regulator must optimally set transmission tariffs in each of the two unbundling regimes. We conclude that welfare maximizing tariffs often require free access to the transmission network (in both regulatoy regimes). However, when the regulator aims at promoting the break-even of the regulated transmission system operator, the first-best tariff is unfeasible in both regimes. Hence, we study a more realistic set-up, in which the regulator’s action is constrained by the break-even of the regulated firm (the transmission system operator). In this set-up, we find that, for a given transmission tariff, final prices in the downstream market are always higher with ownership unbundling than with legal unbundling. 相似文献
253.
Institutional Investor Protection Pressures versus Firm Incentives in the Disclosure of Integrated Reporting 下载免费PDF全文
Corporate disclosures aim to decrease the expectation gap between investors, decrease the advantage of informed investors and consequently reduce information asymmetry. However, the existence of higher numbers of companies’ reports makes the decision making of firms’ stakeholders difficult. To avoid these problems, companies have started to disclose integrated reports. Previous studies have observed that this voluntary corporate disclosure is a consequence of large firms’ incentives associated with preventing abnormal earnings. In this paper, we examine whether these internal factors have a lower/higher impact than institutional contracting pressures. Our results are evidence that firms’ incentives are the main determinants of the voluntary disclosure of integrated reports, and we observe that there is a substitutive role between institutional country pressures and firms’ transparency decisions. However, the contracting environment plays a complementary role when firms suffer from lower asymmetry problems. 相似文献
254.
The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments 下载免费PDF全文
Prior research suggests that internal auditors’ judgements are subject to management influence resulting in compromised risk assessments. This study investigates the effects of the tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments. Results of an experiment involving 64 internal auditors indicate that when the tone at the top is poor, rather than favouring management, internal auditors report a higher risk of intentional misstatements and that coordination with external auditors can further reduce expectations of the incidence of intentional misstatements. 相似文献
255.
Isabel H. Correia 《Economic Theory》1999,13(1):199-205
Summary. The purpose of this paper is to characterize the class of fiscal rules of income transformation which are equity improving
and, at the same time, preserve the ranking of existing distributions. Contrary to the related literature individual well-being
depends not just on income but also on prices. We show that, when the environment is restricted such that a general transformation
class still can be defined, the only “desirable” fiscal rule is the simple redistributive linear taxation schedule, of the
same type that is the rule in practice in most economies.
Received: May 8, 1997; revised version: September 15, 1997 相似文献
256.
This paper presents three tests of contagion of the US subprime crisis to the European stock markets of the NYSE Euronext
group. Copula models are used to analyse dependence structures between the US and the other stock markets in the sample, in
the pre-crisis and in the subprime crisis periods. The first test assesses the existence of contagion on the relevant stock
markets’ indices, the second checks the homogeneity of contagion intensities, and the third compares contagion in financial
and in industrial sectors’ indices. Results suggest that contagion exists, and is equally felt, in most stock markets and
that investors anticipated a spreading of the financial crisis to the indices of industrial sectors, long before such dissemination
was observable in the real economy. 相似文献
257.
Isabel Loupa Ramos 《Futures》2010,42(7):682-692
The European Landscape Convention (ELC) calls for the definition of ‘landscape quality objectives’ (LQO) as “the formulation by the competent public authorities of the aspirations of the public with regard to the landscape features of their surroundings”. However, it is not yet defined how the integration of the visions of the public should be carried out. Notably in regions with poor participatory culture and in rural landscapes abandoned by people and consequently by their activities, dealing with the future does not seem a straightforward task. In these marginal rural landscapes the role of agriculture is being altered under the influence of the new rationale of the Common Agriculture Policy, so it may have to assume different functions in the future. Thus, this paper aims at showing how the development of ‘exploratory landscape scenarios’ can be a useful tool, firstly to find plausible landscape futures, and secondly to trigger discussions with the public regarding their aspirations for their landscape. The development procedure for ‘exploratory landscape scenarios’ builds on the ‘intuitive logics’ approach that focuses on the production of a variety of scenarios as starting point for discussion about the future rather than on finding an optimal one, which can limit the options unnecessarily from the beginning. The methodological approach is illustrated at a local scale by using the case study of Mértola in southeast Portugal. The results of the scenario exercise point out the adequateness of the methodology in the development of futures that are perceived as plausible by local stakeholders and, thereby, able to bring out their desires and threats towards the future of their landscape. 相似文献
258.
The effect of trade liberalization on workers with different skill levels at distinct types of firms is often surmised to be heterogeneous. This paper employs a longitudinal individual-level dataset—the Russian Longitudinal Monitoring Survey (RLMS)—to study the impact of trade liberalization on the relative poverty of various groups of workers in Russia. More specifically, we use the country’s accession to the World Trade Organization (WTO) as a quasi-natural experiment to analyze the impact of trade liberalization on workers at different skill levels and types of firms. Our analysis reveals significant trade-induced job polarization, meaning that, in the tradable sector, even though employment and wages are increasing for low-wage and the high-wage occupations, they are shrinking for mid-wage occupations, leading to a higher poverty rate for workers seeking employment in mid-wage occupations in that sector. Our results are robust to a battery of robustness checks, and they point to the crucial role of state-owned enterprises in attenuating the adverse effects of trade shocks on the welfare of workers. 相似文献
259.
Dang Vinh Q. T. Otchere Isaac So Erin P. K. Yan Isabel K. M. 《Review of Quantitative Finance and Accounting》2021,57(4):1437-1462
Review of Quantitative Finance and Accounting - Using data from 2009 to 2016 data, we investigate the relation between leverage and investment in listed firms in China against the backdrop of... 相似文献
260.
Chouayakh Ayman Bechler Aurélien Amigo Isabel Nuaymi Loutfi Maillé Patrick 《NETNOMICS》2021,22(1):27-52
NETNOMICS: Economic Research and Electronic Networking - Licensed Shared Access (LSA) is a new sharing approach that aims to optimize the use of the 2.3-2.4 Ghz frequency band in order to support... 相似文献