Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?

The purpose of this paper is to explore whether international differences in cultural dimensions of individualism and uncertainty avoidance affect how managers from different countries implement International Financial Reporting Standards (IFRS) and influence cross-country conditional conservatism behavior. We analyze the conditional conservatism behavior of publicly listed firms in 14-member countries of the European Union (EU) during the period 2006-2016. The results confirm the relationship between the individualism and uncertainty avoidance dimensions of national culture and conditional conservatism in the post-IFRS period. Particularly, conditional conservatism is higher in countries where individualism is lower and where uncertainty avoidance is higher.     

欧洲模式：稳定、凝聚与经济增长

中国发展道路的独特性引起了国内外的普遍关注,但从欧洲模式研究的角度分析中国发展道路尚不多见。文章在综述国内外研究的基础上,分析欧洲模式的内涵和特征;从理论和实证两个角度分析欧洲稳定、凝聚与经济增长之间的关系;总结欧洲模式对中国发展道路的借鉴意义体现在两个方面：价格稳定有利于长期经济增长;公平和效率不是必然替代,而是相互促进。     

How can the EU climate targets be met? A combined analysis of technological and demand-side changes in food and agriculture

To meet the 2 °C climate target, deep cuts in greenhouse gas (GHG) emissions will be required for carbon dioxide from fossil fuels but, most likely, also for methane and nitrous oxide from agriculture and other sources. However, relatively little is known about the GHG mitigation potential in agriculture, in particular with respect to the combined effects of technological advancements and dietary changes. Here, we estimate the extent to which changes in technology and demand can reduce Swedish food-related GHG emissions necessary for meeting EU climate targets. This analysis is based on a detailed representation of the food and agriculture system, using 30 different food items.We find that food-related methane and nitrous oxide emissions can be reduced enough to meet the EU 2050 climate targets. Technologically, agriculture can improve in productivity and through implementation of specific mitigation measures. Under optimistic assumptions, these developments could cut current food-related methane and nitrous oxide emissions by nearly 50%. However, also dietary changes will almost certainly be necessary. Large reductions, by 50% or more, in ruminant meat (beef and mutton) consumption are, most likely, unavoidable if the EU targets are to be met. In contrast, continued high per-capita consumption of pork and poultry meat or dairy products might be accommodated within the climate targets. High dairy consumption, however, is only compatible with the targets if there are substantial advances in technology. Reducing food waste plays a minor role for meeting the climate targets, lowering emissions only by an additional 1–3%.     

欧盟BioMA模型在我国农业遥感监测中 应用的可行性分析

针对目前中国农情遥感监测系统CHARMS中,作物长势监测和产量预报还主要应用的是气象模 型、遥感模型、统计模型等,基于作物生物物理模型进行农情监测的研究和应用还较薄弱的现状,该文重 点介绍了欧盟先进的生物物理模型BioMA及其在我国农业遥感监测中应用的可行性分析。该文首先简要介 绍了目前我国农情监测主要采用的方法及BioMA开发的背景和目的,然后详细介绍了BioMA的技术框架及 BioMA由研究向业务化运行转变的可视化模型工具,最后以BioMA中水稻产量预测模型WARM为例,从 数据准备、模型综合利用等方面分析了BioMA在中国农业遥感监测中应用中的可行性。     

欧洲中央银行货币政策透明度研究

大多数国家的央行开始摈弃隐秘性传统,其货币政策逐渐走向开放和透明。如何最充分、准确、及时地向公众披露与解释货币政策目标、策略和决策已成为多数国家货币政策操作所面临的首要问题,本文首先对欧洲中央银行在实践中所采用的主要沟通策略和工具进行归纳和介绍,然后将欧洲中央银行与世界其他主要中央银行的信息公开程度进行横向比较,最后就关于提高欧洲中央银行货币政策透明度的相关建议和争议进行评述。     

COMMENT ON THE 2010 WINCOTT LECTURE, ‘EUROPE: HOW CAN THINGS GET BETTER?’

The increasing centralisation of government at European Union level is eroding individual freedom. Greater EU regulation of financial markets, as advocated by Charlie McCreevy, represents a further threat to liberty, while the measures advocated would have been ineffective at preventing the current financial crisis.