都市创意产业与旅游产业融合发展的态势及其整合对策研究

都市创意产业与相关产业的融合发展成为全球趋势,重点研究都市创意产业与旅游产业相互融合发展的态势,提出都市创意空间是都市旅游“中心地”,都市创意园区具有巨大的旅游开发潜力,都市创意产业与文化旅游产品需要整合发展,旅游产品设计、旅游市场营销要充分利用创意产业手段,创意产业链很多环节可以为大旅游业所用。还提出促进都市旅游产业与创意产业融合发展的对策,建议推行都市创意产业、旅游行业跨部门联动协调制度,在创意项目中配套开发旅游功能,促进创意产业向旅游业延伸,提升旅游项目中的创意含量,创新商业模式,最终促进产业融合。     

金融衍生工具带来的会计问题

本世纪７０ 年代初,由于布雷顿森林体系瓦解,金融创新对会计基本理论产生了冲击。为了对金融衍生工具进行确认、计量和报告, 本文从金融衍生工具带来的会计问题开始, 讨论了国际会计学术界的工作和衍生工具现状与发展前景。     

我国环境会计相关问题浅析

随着环境问题的日趋严重,环境会计已成为可持续发展的一个重要课题.它是环境经济学与会计学相互交叉渗透而形成的一门全新的生态会计科学.环境会计作为会计界对可持续发展的一个贡献,在近几年已成为会计学的热门话题.我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等.     

The Costs of Coexistence Measures for Genetically Modified Maize in Germany

We estimate the perceived costs of legal requirements (‘coexistence measures’) for growing genetically modified (GM) Bt maize in Germany using a choice experiment. The costs of the evaluated ex‐ante and ex‐post coexistence measures range from zero to more than €300 per measure and most are greater than the extra revenue the farmers in our survey expect from growing Bt maize or than estimates in the literature. The cost estimates for temporal separation, the highest in our evaluation, imply that the exclusion of this measure in Germany is justified. The costliest measures of the ones that are currently applied in Germany are joint and strict liability for all damages. Our results further show that neighbours do not cause a problem and opportunities for reducing costs through agreements with them exist. Finally, we find that farmers’ attitudes towards GM crops affect the probability of adoption of Bt maize. Our results imply that strict liability will deter the cultivation of Bt maize in Germany unless liability issues can be addressed through other means, for example, through neighbours agreements.     

The Impact of an EU–US Transatlantic Trade and Investment Partnership Agreement on Biofuel and Feedstock Markets

We assess the impact of a potential TTIP bilateral free trade agreement on the EU and US bio‐economies (feedstock, biofuels, by‐products, and related competing crops) and major trade partners in these markets. The analysis develops a multi‐market model that incorporates bilateral trade flows (US to EU, EU to US, and similarly with third countries) and is calibrated to the OECD‐FAO baseline for 2013–2022 to account for recent policy decisions. The major policy reforms from a TTIP involve tariff and TRQ liberalisation and their direct contractionary impact on US sugar supply, EU biofuel production, and indirect negative effect on US high fructose corn syrup (HFCS) production. EU sugar and isoglucose production expand along with US ethanol and biodiesel and oilseed crushing. EU sugar would flow to the US, US biofuels and vegetable oil to the EU. We further quantify non‐tariff measures (NTM) affecting these trade flows between the EU and the US. EU oilseed production contracts, and EU crushing expands with improving crushing margins following reduced NTM frictions. Our analysis reveals limited net welfare gains with most net benefits reaped by Brazil and not the two trading partners of the TTIP.     

新建本科院校图书馆员业务素质提升工程

新建本科院校图书馆员的业务素质普遍偏低,而图书馆的使命和工作任务艰巨复杂,图书馆亟须通过馆员业务素质提升工程,来培养和造就一批胜任现代新建本科院校图书馆各项工作任务,能更好地完成图书馆使命和工作任务的新型馆员.业务素质提升工程可以采取以下四项举措：实施分层次的馆内日常业务培训;实行岗位轮换制度;加强新建本科院校图书馆的管理制度建设;加强馆员校内、校外以及馆际间的学习交流,鼓励馆员攻读更高层次的学历教育.     

关于新时期高校学生宿舍管理的几点思考

大学生宿舍管理问题越来越受到社会各界的关注,本文从研究大学生宿舍管理的意义出发,在分析了某些大学生宿舍管理中存在的主要问题的基础上,总结和概括了完善大学生宿舍管理的几点策略。     

我国森林碳汇市场构建的研究

随着气候变暖趋势的到来,对森林碳汇市场这种新兴市场的研究,在国际上已经迅速开展起来。然而,在我国,森林碳汇市场并未得到其应有的发展。在阐述了森林碳汇市场在我国建立的必要性与可行性、发展优势与市场建立的障碍以及发展的巨大潜力的基础上,从五个方面分析了森林碳汇市场的运行机制,提出了构建我国森林碳汇市场的具体措施和建议。     

食品物流行业安全管理探讨

对我国食品物流行业的发展现状进行了详细分析,深入剖析了目前的安全管理漏洞,并在此基础上结合实际提出了食品安全物流的保障措施。     

PORTFOLIO CHOICE VIA QUANTILES

A portfolio choice model in continuous time is formulated for both complete and incomplete markets, where the quantile function of the terminal cash flow, instead of the cash flow itself, is taken as the decision variable. This formulation covers a wide body of existing and new models with law‐invariant preference measures, including expected utility maximization, mean–variance, goal reaching, Yaari's dual model, Lopes' SP/A model, behavioral model under prospect theory, as well as those explicitly involving VaR and CVaR in objectives and/or constraints. A solution scheme to this quantile model is proposed, and then demonstrated by solving analytically the goal‐reaching model and Yaari's dual model. A general property derived for the quantile model is that the optimal terminal payment is anticomonotonic with the pricing kernel (or with the minimal pricing kernel in the case of an incomplete market if the investment opportunity set is deterministic). As a consequence, the mutual fund theorem still holds in a market where rational and irrational agents co‐exist.