智能停车诱导系统停车费用电子支付的设计研究

绍兴市私家车保有量急速增长,有限的停车位无法有效解决停车的问题变得越来越突出。智能停车诱导系统在有效设计的前提下,基于RFID技术,完成系统架构和逻辑架构,实现停车费用电子支付。用户可通过多种渠道充值,并可查询停车相关信息。电子支付减少等待时间和出场时间,有助于缓解城市交通拥堵状况,减少道路占用,降低车辆尾气排放和噪声。提升绍兴的城市形象,助力绍兴智慧城市建设。     

城市交通能耗及碳排放测算研究

城市交通二氧化碳逐渐成为引起温室效应的主要元素之一,减少碳排放、降低能耗对实现可持续发展具有重要的意义。本文基于城市交通系统特征,建立一模型计算城市道路交通方式能源消耗和温室气体的排放,同时分析不同交通方式单位运输的人均碳排放,以城市主城区为例进行测算。     

Customs-related Transaction Costs,Firm Size and International Trade Intensity

customs are generally perceived as a time-consuming impediment to international trade. However, few studies have empirically examined the determinants and the impact of this type of government-imposed transaction costs. This paper analyses the role of firm size as a determinant of customs-related transaction costs, as well as the effect of firm size on the relationship between these costs and the international trade intensity of firms. The results of this study indicate that customs-related transaction costs repress international trade activities of firms, even at low levels of these costs. The paper identifies transaction-related economies of scale, simplified customs procedures and advanced information and communication technology as main determinants of customs-related transaction costs. It is shown that when these factors are taken into account, firm size has no effect on customs-related transaction costs. Policy implications are considered for firm strategy and public policy.     

入世后中日制成品贸易发展的实证分析

中国"入世"后,中日贸易的发展与中国其他主要贸易伙伴相比有一定的差距,其占中国对外贸易总额的比重不断下降。为了深入了解中日贸易的发展变化,本文以制成品为研究对象,在国际贸易标准分类的基础上,借助贸易强度指数、互补性指数、产业内贸易指数等进行了定量分析。结果表明,双方紧密的贸易联系和较强的互补性并没有发生改变。只要能妥善处理诸多政治分歧,双方贸易增长还将有很大的潜力。     

An Analysis of the Factor Structure of Jones’ Moral Intensity Construct

In 1991, Jones developed an issue-contingent model of ethical decision making in which moral intensity is posited to affect the four stages of Rest’s 1986 model (awareness, judgment, intention, and behavior). Jones claimed that moral intensity, which is “the extent of issue-related moral imperative in a situation” (p. 372), consists of six characteristics: magnitude of consequences (MC), social consensus (SC), probability of effect (PE), temporal immediacy (TI), proximity (PX), and concentration of effect (CE). This article reports the findings of two studies that analyzed the factor structure of moral intensity, operationalized by a 12-item Perceived Moral Intensity Scale (PMIS) adapted from the work of Singhapakdi et al. [1996, Journal of Business Research, 36, 245–255] and Frey [2000, Journal of Business Ethics, 26, 181–195]. The two items that were purported to measure CE were dropped due to their inability to effectively tap into the characteristic proposed by Jones. Factor analyses of the remaining 10 items supported a 3-factor structure, with the MC, PE, and TI items loading on the first factor, the PX items loading on the second factor, and the SC items loading on the third factor. These factors were labeled: Probable Magnitude of Consequences, Proximity, and Social Consensus. The authors conclude that moral intensity consists of three characteristics, rather than the six posited by Jones.     

The Applicability of a Contingent Factors Model to Accounting Ethics Research

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting practice are then discussed.Jeffrey R. Cohen, PhD is an Associate Professor at the Carroll School of management at Boston College. His research focuses primarily on behavioral ethics issues as well as investigating governance from a behavioral perspective.Nonna Martinov Bennie is a Senior Lecturer at Sydney University. Her research focuses on ethical issues in auditing as well as issues surrounding materiality judgments.     

山东省旅游交通碳排放量估算及结果分析

旅游交通是旅游碳排放最主要的来源,对旅游交通碳排放问题的研究具有重要意义。使用“自下而上法”估算了2000—2013年山东省旅游交通碳排放量。结果表明,2000—2013年间山东省旅游交通碳排放量逐年上升,游客人均旅游交通碳排放量总体呈下降趋势,航空交通和公路交通是旅游交通碳排放量的主要来源,并提出从征收碳税,加大技术研发投入,推广清洁能源,倡导绿色旅游等方面降低山东省旅游交通碳排放的对策建议。     

The Effect of Moral Intensity on Ethical Judgment

Following an extensive review of the moral intensity literature, this article reports the findings of two studies (one between-subjects, the other within-subject) that examined the effect of manipulated and perceived moral intensity on ethical judgment. In the between-subjects study participants judged actions taken in manipulated high moral intensity scenarios to be more unethical than the same actions taken in manipulated low moral intensity scenarios. Findings were mixed for the effect of perceived moral intensity. Both probable magnitude of consequences (a factor consisting of magnitude of consequences, probability of effect, and temporal immediacy) and social consensus had a significant effect; proximity did not. In the within-subject study manipulated moral intensity had a significant effect on ethical judgment, but perceived moral intensity did not. Regression of ethical judgment on age, gender, major, and the three perceived moral intensity factors was significant between-subjects, but not within-subject. Ethical judgment was found to be a more robust predictor of intention than perceived moral intensity using a within-subject design. Joan M. McMahon is an Assistant Professor of Management in the Luter School of Business at Christopher Newport University, teaching courses in Organizational Behavior, Leadership, and Human Resources. She has a B.A. in Speech from the State University of New York, College at Oneonta; an M. Ed. in Early Childhood Education from James Madison University; and an M.S. and Ph.D. in Industrial/Organizational Psychology from Virginia Polytechnic Institute and State University. Robert J. Harvey is an Associate Professor of Psychology at Virginia Polytechnic Institute and State University. He has a B.A. in Psychology and an M.A. in Experimental Psychology from the University of Missouri at Kansas City, and a Ph.D. in Industrial/Organizational Psychology from Ohio State University. Dr. Harvey has authored a number of articles in the Journal of Applied Psychology, the Journal of Personality Assessment, Personnel Psychology, and others. He is the author of the chapter on job analysis in the Handbook of Industrial and Organizational Psychology.     

钢铁出口对河北省碳排放的影响及对策

钢铁出口虽然对河北省经济贡献很大,但是钢铁生产带来的污染问题日益突出。河北省将钢铁大量出口到国外,却把污染留在了国内,环境保护与经济发展之间的矛盾日益激化。近年来,河北省成为全国雾霾最严重地区,治理大气污染已成为河北省亟待解决的问题。因此,研究钢铁出口对河北省碳排放的影响并为河北省治理大气污染提出针对性的对策,是该文研究的目的。在大量河北省钢铁出口与碳排放数据的基础上,运用格兰杰因果分析方法以及回归方法对钢铁出口与河北省碳排放进行了分析,结果发现二者之间存在紧密的因果关系,钢铁出口是河北省碳排放的格兰杰因。经过计量方法得出钢铁出口对碳排放的影响程度为钢铁出口每增加1%,带来的碳排放增加1.396%的结论。基于研究结论,从政府和企业层面提出了相应对策建议。     

长历时暴雨强度公式的推求方法

近年来,随着极端暴雨事件的出现,导致城市内涝灾害频繁发生,原有降雨历时仅为2h的市政排水设计暴雨强度公式已无法满足城市暴雨设计的需求,因此就要延长暴雨采样历时,推求出长历时(24h)暴雨强度公式。针对以上问题,根据北京市提供的52a(1961-2012)原始降雨资料并进行数字化处理,结合水利的长历时特点,采用兼顾市政排水,水利排涝,内涝防治的采样方法,应用P-Ⅲ分布曲线进行频率分析后采用6种经典方法推求暴雨强度公式的参数值,优选出误差最小且满足规范要求的暴雨强度公式参数值,进而推求长历时暴雨强度公式,在此基础上与短历时暴雨强度公式比较,分析两者的差异,为城市雨水排除规划设计提供科学依据和参考。