Wind power planning in France (Aveyron), from state regulation to local planning

The development of wind energy in France presents an exemplary case of contrast between the policy instrument and its effectiveness in terms of installed wind power capacity. After 7 years of one of the highest feed-in tariffs in the world, the installed capacity in France is still very low. This is notably due to a diffuse pattern of administrative landscape protection which impacts on the construction of wind power potential. In turn, the pace of wind power development can be understood only by looking in more detail at the way in which landscape is dealt with in local planning processes. This paper examines the question using the case of Aveyron in southern France. We follow the shifting ways in which landscape is enrolled in wind power planning, in a context where new planning instruments favor an incipient decentralization in wind power policy. The case points to a change in both the networks and the concepts involved in the design of landscape representations that underlie the construction of wind power potential. We show that this change has been forced by the far-reaching and decentralized visual impacts of wind power technology, suggesting that technology is recomposing the social as part of its development process and questioning the very meaning and perception that is given to landscape.     

Virtual reality: Applications and implications for tourism

Virtual reality (VR) offers tourism many useful applications that deserve greater attention from tourism researchers and professionals. As VR technology continues to evolve, the number and significance of such applications undoubtedly will increase. Planning and management, marketing, entertainment, education, accessibility, and heritage preservation are six areas of tourism in which VR may prove particularly valuable. Part of VR's possible utility as a preservation tool derives from its potential to create virtual experiences that tourists may accept as substitutes for real visitation to threatened sites. However, the acceptance of such substitutes will be determined by a tourist's attitudes toward authenticity and his or her motivations and constraints. As VR is further integrated into the tourism sector new questions and challenges clearly will emerge. The sector will benefit from future research into the topics that are discussed and numerous suggestions for future research are presented.     

积极财政政策背景下的税收政策评析

政府工作报告强调,2021年我国将继续实施积极的财政政策,保持对疫后经济恢复的必要支持力度,但积极的财政政策要提质增效、更可持续.本文从税收的视角,论述在积极的财政政策背景下,我国税收政策对经济恢复发展的作用、目前面临的主要问题以及相关税收对策建议.     

法律、投资者保护与权益资本成本

权益资本成本的影响因素是公司财务的重要研究课题.近年来投资者保护法律制度对权益资本的影响逐渐受到关注.固内外学者的实证研究表明投资者保护法与权益资本成本呈负相关的关系,但仍需从理论上进一步阐释投资者保护法与权益资本成本的关系.本文分析表明,投资者法律保护与权益资本成本成反向关系:投资者法律保护的水平越低,权益资本成本越高;投资者法律保护的水平越高,权益资本成本越低.     

Valuing natural heritage: park visitors' values related to World Heritage sites in the USA

The World Heritage Convention rests on the assumption that World Heritage sites hold value for people globally and that these values promote protection of sites. This study focuses on natural sites, selected for environmental significance. All World Heritage sites are also supposed to be of ‘outstanding universal value’, with a variety of values attributed to them in World Heritage and other documents, including aesthetic, cultural and spiritual values. This study investigates via a survey whether such values are recognized by visitors to natural sites in the USA, and how useful they are for generating support for sites. Most visitors appreciated sites primarily for their environmental importance; a minority recognized other values listed in World Heritage documents, even though most visitors had little understanding of the Convention itself. In general, recognition of World Heritage status did not translate into greater protection or support for sites beyond what they already receive as national parks, even though most visitors and park personnel were supportive of World Heritage goals. For a minority of visitors, the global framework in which the World Heritage Convention operates had negative connotations, owing to questions of how ultimate responsibility for sites should be divided between national and international scales.     

产权保护、二元准则与适应性效率

会计在准确界定产权和有效保护产权的过程中处于最基础、最重要和最具操作性的地位。为了获取准则变迁收益,降低准则执行成本,提高准则的适应性效率,中国基于"分立法"理念建立了适用于大中型企业的《企业会计准则》和小企业的《小企业会计准则》,形成了"二元"结构会计准则体系。"二元"结构准则之间存在的主要差异决定了各自的适应性效率。本文首次从产权保护视角将《企业会计准则》和《小企业会计准则》结合起来进行考察,提出了准则的适应性效率问题,运用二元结构理念分析了准则的适应性效率。     

金融危机反思及金融产品消费者保护

美国在金融产品消费者保护领域有着较为完备的法律体系,但该保护体系在次贷危机中仍暴露出明显问题,金融产品消费者在危机中依然遭受了很大损失。因此,强化消费者保护被确认为美国金融监管改革的一项重要内容。本文从市场失灵和行为金融学角度剖析了金融消费者保护失效的根源,对国外金融监管体系的改革进展进行了深入研究,并结合实际提出了建设我国金融消费者保护体系的具体措施。     

银行风险、贷款规模与法律保护水平

本文根据更加全面的中国银行业数据,首先研究了法律保护水平和银行风险(Z值)之间的关系;其次,分析了影响银行风险的中间途径,研究了法律保护水平和贷款规模之间的关系;最后,对法律保护水平和银行风险(Z值)各组成部分之间的关系进行了讨论。研究发现,法律保护水平越高(尤其是对知识产权的保护),银行信贷规模越大,银行经营业绩也越高,但银行的资本充足率较低,最终导致银行风险上升(Z值较低)。本文结论说明:法律制度的建设和完善以及加强对银行资本的监管等具有重要意义。     

公司合并中债权人的保护

公司合并对公司债权人的债权实现会产生重大的影响,但是对债权人的保护不应以损害公司合并效率为代价。新《公司法》很好地确立了这一立法价值取向,但是在保护债权人制度的具体设计上,却存在诸多的缺陷,特别是没有规定债权人权利损害的救济请求权,需要立法进一步明确。     

论公司设立过程中对债权人的保护

由于公司正式成立前不存在赖于担保的责任财产,因此在设计公司设立条件和程序方面应该充分考虑保护债权人的利益,并设计相应的保障措施。公司设立过程中对债权人的保护措施主要包括法定最低资本制度、出资构成的限制、出资程序制度以及出资责任制度等。