灾后重建规划先行

以北京市城市规划设计研究院援建什邡灾后重建规划的实践为例,总结了对口支援什邡灾后重建规划工作在政策、技术、组织等方面的许多特点和创新,希望能为以后的灾后重建规划提供经验和思路.     

企业成长性模型及评估体系研究

通过对国内关于企业成长性评估体系研究现状的评价，提出了新的企业成长性模型及其评估指标体系。并对新指标体系的在实际中应该如何应用进行了论述。     

Measuring the welfare effects of tax changes using the LES: An application to a carbon tax

This paper explores the use of a parametric approach to the measurement of compensating and equivalent variations resulting from price changes. The approach is based on the application of the Linear Expenditure System (LES) to each of a range of household income groups, rather than being based on a representative consumer. The method is then used to examine the distributional effects of a carbon tax, designed to reduce carbon dioxide emissions. The price changes resulting from a carbon tax depend on the carbon intensities of each good, which depend in turn on the nature of inter-industry transactions (the input-output matrix). The use of transfer payments to compensate for adverse distributional effects of a carbon tax is investigated, using social welfare functions based on equivalent incomes.     

Success in failure? Reflections on the changing Spanish audit environment

The 1990s in Spain have witnessed a significant shift in attitudes towards the role of auditing, with promises of more transparent reporting being replaced by talk of audit expectations gaps. This paper explores the changing atmosphere, both through an analysis of one of the most notorious scandals of recent times - involving the Banco Español de Credito (‘Banesto’) - and a more general review of the way the Spanish profession has responded to such downturns in public expectations of auditing. While at first sight, the profession appears to have become more defensive and the audit environment more competitive, the multinational accounting firms do appear to have strengthened their position in the Spanish audit market. Intriguingly, despite public expressions of concern with the quality and capabilities of auditing and the imposition of large fines on audit firms for inadequate audit work, proposed ‘solutions’ for improving audit quality include the establishment of a self-regulated audit regime and reductions in auditor liability. The Spanish experience allows for some timely reflections on the significance of an audit expectations gap and highlights the importance of viewing the audit function from an international perspective.     

Employment Decline in the UK Architecture and Surveying Sectors

This article exantities aspects of recent enlploynlent decline in the UK architectitre and surveying sectors, using nlarerial fionl an in-depth survey of 50 firms. The ncrture t z d causes of job losses and associated etnplopent restructuring in these sectors are discussed. Contparisons of the experience of enlplojnlent decline behveerl smaller crnd larger professional property services firms, and behveen architecture crtid .sifrveying firms, are made. Explanatiotu for recent employnlent decline ancf resrrilcturing in UK architectirre and sirveying it include the severe impact of the 1990–92 recession or1 the cost strilctiorz industry, and the changing nature of the nlnrket for professiotional property services.     

迎接知识经济时代重组重建中国科学技术体系

本文概述了中国科技与综合国力研究的进程及参与问卷调查的专家阵容和组成，分析了美国、日本、欧洲、印度加快科技战略和政策调整的动向，评述了我国科技事业已奠定的良好基础和亟待清除的发展障碍．本文还着重讨论了重组重建我国科技体系的思路，提出了从整体上提高科技系统的质量和效率，并在科技战略、体制、机制、投入、人才等五个方面应采取的若干基本对策。     

Private Equity vs. PLC Boards in the U.K.: A Comparison of Practices and Effectiveness

The consistently higher returns generated by the most successful private equity firms have been attributed in part to their willingness to take on high levels of debt and their ability to exit from their investments at attractive multiples. But recent research suggests that the largest contributor to the superior performance of the best PE firms has been their ability to improve the operating performance of the companies they buy. And as the authors of this article argue, a key source of such improvements are fundamental differences in the way boards function in the public and private realm.
Using in-depth interviews with 20 executives who have served on both PE and plc boards of relatively large U.K. companies, the authors provide a number of suggestive insights into such differences:
Perhaps the most visible of these differences is the "single-minded" focus of PE boards on "value creation," as contrasted with the focus of plc boards on issues of "governance" and "compliance."
Whereas PE boards view their role as "leading" the strategy of the firm and overseeing its execution by top management, plc boards are described as "monitoring" or "accompanying" strategies that are proposed and executed by management.
Whereas PE boards report near-complete alignment of objectives between executive and non-executive directors, plc boards are described as having multiple commitments to and priorities that are divided among multiple stakeholders.
Finally, whereas PE board members undergo an intensive "due diligence" process when joining boards, have frequent ongoing contacts with management, and focus heavily on the cash-generating capacity of the business, initiations of plc board members are much more formal and ceremonial, their dealings with operating management are few and limited, and the information provided them has an "accounting" orientation and covers a broad range of subjects and corporate "responsibilities."     

Is Globalization Weakening the Inflation–Output Relationship?

This paper investigates whether trade and financial openness has weakened the inflation–output trade‐off and caused a shift in the preferences of monetary authorities. Based on the backward‐looking Phillips curve and a Taylor‐type interest rate rule, our results for France, the UK and the USA for the 1970–2012 period do not provide support for the relevance of globalization in making inflation less responsive to output expansions. Moreover, the change of preferences of Central Banks towards growth‐oriented objectives is neither due to higher trade nor to financial globalization.     

Corporate entrepreneurship through joint venture

One of the characteristics of the entrepreneurial firm is the active search for opportunities without taking into account the resources available to the firm at a given moment. In such cases, certain types of operation, such as a joint venture, may provide a quick solution to the resource needs of the entrepreneurial firm. Moreover, this form of cooperation offers a suitable context for partners to be able to learn specific knowledge pertaining, for example, to the country of origin of the market they are aiming to enter, or to learning particular activities etc. Bearing these two dimensions in mind, the objective of this paper is to analyze the role of the joint venture as a tool for undertaking different activities associated with Corporate Entrepreneurship, that is to say, strategic renewal, Corporate Venturing and innovation. An empirical study using a sample of 74 joint ventures suggests that this particular mode of cooperation is employed by the entrepreneurial firm to carry out some, though not all, of the activities associated with Corporate Entrepreneurship.