Dynamic modelling of pollution abatement in a CGE framework

This paper deals with the specification of pollution abatement in dynamic computable general equilibrium (CGE) models and analyses the dynamic feedback mechanisms between economy and abatement in the context of environmental policy. A Ramsey-type economic model is presented, in which bottom-up technical and economic information on abatement techniques is integrated in a top-down dynamic CGE context. The practical suitability of the specification is illustrated by an empirical application for climate change and acidification in the Netherlands. The results show that a mixture of some slowdown of economic growth, a substantial restructuring of the economy and implementation of most technical abatement measures is optimal.     

制度环境评估指标体系研究--兼评湖北省的制度环境

制度环境是制约一国或地区发展的重要因素.建立制度环境评估指标体系具有重要的现实意义.本文在界定制度环境内容的基础上,从市场化程度、信用与法律体系、政府职能转变、对外开放程度、地方文化及居民行为特点等方面构造了制度环境评估指标体系.以该指标体系对湖北的制度环境与江苏、浙江、广东的制度环境进行比较研究.     

浅议企业绿色物流及发展对策

本文首先分析企业物流对环境的影响，阐述了绿色物流的内涵及对企业的重要意义，并提出了发展绿色物流的对策。     

试论我国环境会计的发展趋势

随着人类社会可持续发展观念的形成,环境会计开始成为会计学科的一个新分支。自从20世纪90年代以来,我国理论界在环境会计研究方面取得了一些成果。本文在回顾环境会计理论发展的同时,探索了我国环境会计的未来发展趋势。     

On a clear day you might see an environmental Kuznets curve

We shed some new light on the Environmental Kuznets curve (EKC) and show how it can be viewed as a particular form of equilibrium relationship, where technology and preference parameters determine the shape of the curve. In contrast to most of the literature on the EKC, we estimate a theoretically consistent model on long-run data (Swedish sulfur emission, covering the period 1900–2002). Furthermore, we test and date structural change. The model suggests four regimes, 1900–1918, 1919–1933, 1934–1967 and 1968–2002, generating four rather different patterns for pollution over time. The policy-conclusions are consonant with Pearce’s general view about the EKC: there is no theoretical presumption that it has an inverted U shape, nor should any country try to “grow out of the environmental problems” without analyzing the benefits and costs of so doing.     

我国企业应用作业成本法面临的问题及对策

随着高科技在企业中的应用、市场竞争的加剧和顾客需求的多样化,作业成本法在我国企业应用的客观条件越来越成熟,对其展开的理论研究也必然有着广阔的空间和潜力。笔者从探讨应用作业成本法的实现途径与寻求解决作业成本法应用环境中存在问题的可行办法入手,以期对作业成本法在我国企业的应用有所帮助。     

基于网络环境的会计教学问题探究

随着互连网与通讯技术、计算机软硬件设备与科技的快速进步,信息技术将是会计教育与教学中的必要元素,信息技术与会计学科领域整合将是未来会计教育的主流。新的教育环境要求会计教育必须转变教育理念,改变传统的教学模式、更新教学内容、探究新的教学方法。本文就网络环境下的会计教育理念、教学模式、教学内容、教学方法等进行了研究。     

Assessment of regional trade and virtual water flows in China

The success of China's economic development has left deep marks on resource availability and quality. Some regions in China are relatively poor with regards to water resources. This problem is exacerbated by economic growth. Flourishing trade activities on both domestic and international levels have resulted in significant amounts of water withdrawal and water pollution. Hence the goal of this paper is to evaluate the current inter-regional trade structure and its effects on water consumption and pollution via ‘virtual water flows’. Virtual water is the water embedded in products and used in the whole production chain, and that is traded between regions or exported to other countries. For this assessment of trade flows and effects on water resources, we have developed an extended regional input-output model for eight hydro-economic regions in China to account for virtual water flows between North and South China. The findings show that the current trade structure in China is not very favorable with regards to water resource allocation and efficiency. North China as a water scarce region virtually exports about 5% of its total available freshwater resources while accepting large amounts of wastewater for other regions' consumption. By contrast, South China a region with abundant water resources is virtually importing water from other regions while their imports are creating waste water polluting other regions' hydro-ecosystems.     

Linking scenarios across geographical scales in international environmental assessments

The development and analysis of scenarios or plausible futures has evolved to be a useful approach for dealing with uncertainty about future developments in a structured and integrated manner. Commonly, scenario exercises have focussed on processes at one specific geographic scale. Recently scenario-based approaches have also been used to address multi-scale processes or to link scenarios developed at various geographical scales with each other in order to better understand the interaction of processes across scales.The level of interconnectedness across scales will vary, and depends largely on the approaches used to develop multi-scale scenarios. We distinguish five levels of interconnectedness scenarios may display across scales: (a) Equivalent, (b) Consistent, (c) Coherent, (d) Comparable, and (e) Complementary. Furthermore, we describe five different types of coupled scenario development processes: (a) Joint, (b) Parallel, (c) Iterative, (d) Consecutive, and (e) Independent.Based on this nomenclature, the relationship between the level of interconnectedness of scenarios and the degree of coupling of scenario development processes across geographical scales is discussed. Which process is best suited and how much interconnectedness is needed, will depend both on the focal issue and the primary purpose of the scenario exercise, i.e. whether the aim is education, scientific exploration, or decision-support.     

我国循环经济发展的思路和对策探究

本文从循环经济的起源、概念、理论基础、发展实践等方面分析了循环经济是一种深化的生态可持续发展理念模式，结合国内外发展循环经济的实践和我国的客观发展态势，分析了在我国发展循环经济的八个基本思路和五个关键对策。