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61.
Zusammenfassung Die Struktur nicht-tarif?rer Handelshemmnisse auf den Zutritt zum Weltmarkt. — Die Diskussionen über internationale Schutzzoll-
und Handelspolitik nach der Kennedy-Runde besch?ftigen sich zunehmend mit der Bedeutung der Au\enhandelsverzerrungen, die
nicht durch Z?lle verursacht werden.
Der vorliegende Aufsatz versucht zwei grundlegende Fragen über die Anwendung nicht-tarif?rer Hemmnisse auf den Au\enhandel
mit Fertig- und Halbfertigfabrikaten zu beantworten: I. Bis zu welchem Grad gibt es ?hnlichkeiten oder Un?hnlichlichkeiten
in der Struktur oder dem Schema der nicht-tarif?ren Verzerrungen des Au\enhandels in den entwickelten Marktwirtschaften ?
2. Scheinen tarif?re und nichttarif?re Handelshemmnisse sich gegenseitig innerhalb nationaler protektionistischer Systeme
zu erg?nzen oder zu ersetzen ?
Obwohl die Ergebnisse ihrer Natur nach vorl?ufig sind, f?hren sie doch zu wichtigen Schlu\folgerungen in bezug auf die künftige
Gestaltung der internationalen Handelspolitik.
Résumé La structure des obstacles non-tarifaires à l’accès au marché international. — La discussion de la politique internationale protectionniste et commerciale d’après-Kennedy-Round tourne toujours d’avantage autour du r?le que jouent les distorsions du commerce qui ne proviennent pas des tarifs de douane. Cet article cherche à répondre à deux questions fondamentales qui concernent l’application d’obstacles non-tarifaires au commerce des produits finis et mi-finis: I. Jusqu’à quel point y a-t-il similitude ou dissimilitude dans la structure ou le schéma des distorsions non-tarifaires dans les différents pays à économie libre et développée ? 2. Para?t-il que, dans les systèmes nationaux protectionnistes, les obstacles tarifaires et non-tarifaires se suppléent, ou bien qu’ils se substituent les uns aux autres ? Quoique les résultats soient nécessairement préliminaires, ils permettent quand même quelques conclusions importantes en ce qui concerne le développement futur de la politique commerciale internationale.
Resumen La estructura de barreras no arancelarias sobre el acceso al mercado mundial. — Las discusiones sobre la política comercial internacional se centra, desde la Ronda Kennedy, de forma creciente en la importancia de distorsiones en el comercio exterior, que no se deben a tarifas aduaneras. El presente artículo trata de contestar dos preguntas fundamentales relacionadas con la aplicación de medidas no arancelarias en el comercio exterior con productos semielaborados y acabados: I - a ? Hasta qué punto existen parecidos o diferencias en la estructura o elesquema de distorsiones en el comercio exterior de economias de mercado desarrolladas, producidos por barreras no arancelarias ? 2 - a ? Se complementan los obstáculos arancelarios y no arancelarios dentro de los sistemas nacionales de protección, o son los unos substituto de los otros ? A pesar de que los resultados de este estudio son provisionales, permiten importantes conclusiones acerca de la estructuración futura de la política comercial internacional.
Riassunto La struttura di impedimenti commerciali non tariffari sull’accesso al mercato mondiale. — Le discussioni sulla politica protezionistica e commerciale dopo il ?Kennedy-Runde? si occupano in misura crescente del significato delle deformazioni del commercio estero che non sono causate da dazi. Il presente articolo cerca di dare una risposta a due questioni fondamentali sull’applicazione di impedimenti non tariffari sul commercio estero con prodotti finiti o semilavorati: 1. Fino a che grado ci sono somiglianze o dissomiglianze nella struttura o nello schema delle deformazioni non tariffarie del commercio ? 2. Impedimenti commerciali tariffari e non tariffari sembrano completarsi o sostituirsi reciprocamente all’interno di sistemi nazionali protezionistici? Sebbene i risultati della loro natura siano ancora prowisori, essi conducono, però, a importanti conclusioni in rapporto alla futura conformazione della politica commerciale internazionale.相似文献
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65.
Do actions speak louder than words? An empirical investigation of corporate environmental reputation
Charles H. Cho Ronald P. Guidry Amy M. Hageman Dennis M. Patten 《Accounting, Organizations and Society》2012
In this study, we investigate the extent to which firms’ environmental performance is reflected in perceptions of their environmental reputation and whether environmental disclosure serves to mediate the negative aspects of poorer environmental performance associated with those assessments. We also examine whether differences in environmental performance and environmental disclosure appear to be associated with membership selection to the Dow Jones Sustainability Index (DJSI), a factor we also believe may be associated with perceptions of environmental reputation. Based on a cross-sectional sample of 92 US firms from environmentally sensitive industries, we find that environmental performance measured using Trucost environmental performance scores is negatively related to both reputation scores and membership in the DJSI. We argue this is due to the more extensive disclosure levels of firms that are worse performers and the finding of a significant positive relation between environmental disclosure and both the environmental reputation measures and DJSI membership. Finally, we show that the DJSI designation positively influences perceptions of corporate reputation. Overall, our results suggest that voluntary environmental disclosure appears to mediate the effect of poor environmental performance on environmental reputation. Perhaps more troubling, our results also suggest that membership in the DJSI appears to be driven more by what firms say than what they do. Thus, like voluntary disclosure, the DJSI may actually be hindering improved future corporate environmental performance. 相似文献
66.
Given increasing interest in both socially responsible consumption behavior (SRCB) and socially responsible corporate practices in marketing, this study addressed the effects of several personal traits on SRCB (i.e., personal values, collectivism, age, and gender). Findings from an online survey revealed that consumers who valued self‐transcendence (e.g., benevolence and universalism) were more likely to engage in socially responsible consumption (e.g., recycling, avoiding, or reducing usage of products that do long‐term damage to the environment) than those who valued social status and prestige, social power, authority, and wealth. Furthermore, the findings show that older adults and women tended to engage in more SRCB than younger adults and men. Findings also indicate that age and gender were antecedents to the values of self‐transcendence and self‐enhancement. 相似文献
67.
We examine institutional blockholders’ influence on income‐smoothing practices in the Korean market, which provides an interesting setting where family‐oriented chaebols dictate the corporate landscape and impede shareholder activism. The empirical results reveal that institutional shareholders with a short‐term (long‐term) investment horizon facilitate (constrain) managerial myopia. This positive (negative) association is most evident among firms with domestic institutional investors. Therefore, we argue that the presence of domestic institutional investors with transient investment goals incentivizes firms’ management to smooth out earnings. 相似文献
68.
Antecedents of Green Loyalty in the Cruise Industry: Sustainable Development and Environmental Management 下载免费PDF全文
As there is a lack of understanding about cruise travelers' eco‐friendly behaviors and knowledge about eco‐friendly cruises, this study attempted to examine the role of green value, satisfaction, desire, and internal and external normative factors in building passengers' green loyalty for environmentally responsible cruises. A survey methodology and structural equation modeling were utilized to achieve the research purpose. Data quality assessment revealed that all measures for variables included an adequate level of reliability and validity. Results of the structural analysis indicated that our theoretical framework had a sufficient level of anticipation power for loyalty. The proposed associations among study variables were generally supported. The significant indirect influence of green values and social norms on loyalty was identified. Moreover, the magnitude of the total influence of social norms on loyalty was the greatest among the study constructs. Overall, our findings offer valuable and meaningful insights for cruise researchers and practitioners. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献
69.
Based on self‐consistency theory, this study examined the relationship between mentoring quality as perceived by protégés and protégés' proactive behavior. It focused on the mediating role of organization‐based self‐esteem (OBSE) and the moderating role of traditionality. To examine these relationships, we administrated three‐wave surveys to 237 subordinate–supervisor dyads in a construction enterprise. The results of hierarchical linear modeling demonstrated that (a) mentoring quality and proactive behavior had a positive relationship; (b) OBSE mediated this relationship; and (c) traditionality strengthened both the relationship between mentoring quality and OBSE and the indirect effect of mentoring quality on proactive behavior via OBSE. Our findings have theoretical and practical implications for research on mentoring and proactive behavior. 相似文献
70.
Daniel H. Alai Hua Chen Daniel Cho Katja Hanewald Michael Sherris 《North American actuarial journal : NAAJ》2014,18(1):217-241
Equity release products are sorely needed in an aging population with high levels of home ownership. There has been a growing literature analyzing risk components and capital adequacy of reverse mortgages in recent years. However, little research has been done on the risk analysis of other equity release products, such as home reversion contracts. This is partly due to the dominance of reverse mortgage products in equity release markets worldwide. In this article we compare cash flows and risk profiles from the provider's perspective for reverse mortgage and home reversion contracts. An at-home/in long-term care split termination model is employed to calculate termination rates, and a vector autoregressive (VAR) model is used to depict the joint dynamics of economic variables including interest rates, house prices, and rental yields. We derive stochastic discount factors from the no arbitrage condition and price the no negative equity guarantee in reverse mortgages and the lease for life agreement in the home reversion plan accordingly. We compare expected payoffs and assess riskiness of these two equity release products via commonly used risk measures: Value-at-Risk (VaR) and Conditional Value-at-Risk (CVaR). 相似文献