The average consumer, the unfair commercial practices directive, and the cognitive revolution

This article examines the merit of the test of the average consumer as a basis for judicial and regulatory action. In the first part, we describe the origin of the test, its application in the Unfair Commercial Practices Directive and its possible developments. In the second part, we discuss the theoretical grounds of the average consumer test (i.e., information and rationality), drawing upon the studies of cognitive psychology and behavioural economics concerning consumers’ behaviour. The result of our analysis is that we call into serious question the practical workability of the test of the average consumer, which requires consumers an overly demanding standard of rationality and information without dedicating much attention to the real functioning of consumer behaviour. The average consumer may be described as an interesting, anti-paternalistic and, to some extent, useful notion. It is, however, an overly simplistic concept with little correspondence with the real world of individual consumer behaviour and should be reinterpreted more flexibly, or even abandoned to mirror consumer behaviour more effectively.

Enhancing environmental information transparency through corporate social responsibility reporting regulation

This research aims to contribute to the scientific debate about the lack of interlinkages between mandatory non-financial reporting and sustainable business models. For our purposes, a counter-accounting analysis was conducted on the non-financial reports of a sample of 145 Italian firms interested by the Directive 2014/95/EU effects. Specifically, the study adopts an empirical approach to evaluate environmental information transparency, which represents one of the main critical issues concerning the non-financial declarations prepared by European Italian Public Interest Entities (PIEs) to comply with Directive 2014/95/EU. The results highlight that corporate governance and report characteristics affect environmental transparency. Furthermore, the results confirm the overall attitude to avoid the disclosure of unfavourable or unavailable environmental information through impression management strategies. Finally, the analysis underlines the opportunities for policymakers to rethink mandatory non-financial reporting to sustain the ecological transition of European PIEs.     

Integrated basin management: Water and food policy options for Turkey

This paper presents a basin scale analysis of the Nilüfer River Basin of Turkey, where agricultural, urban, and environmental users compete for scarce water in an environment where climate change and food security present large and growing challenges. It presents results of a basin scale dynamic nonlinear programming model that addresses economic efficiency, climate change, and food security. Its approach can be applied to other water-stressed regions operating in environments of economic and hydrologic constraints on water use. Basin scale modeling approach provides a general framework for formulating water management policies, consistent with the principles underlying the European Union Water Framework Directive.     

Combining management plans and payment schemes for targeted grassland conservation within the Habitats Directive in Saxony,Eastern Germany

As central policies for biodiversity conservation in agricultural landscapes in the European Union (EU), the Habitats Directive and Agri-environmental programmes (AEP) have largely failed to halt biodiversity loss. In response, the German federal state of Saxony combined the instrument of management plans with AEPs to support the implementation of the Habitat Directive. In this study, we investigate the determinants of a farmers’ decisions to adjust their farming practices. Our data set consists of a quantitative survey with 131 farmers conducted between 2004 and 2011, complemented by implementation data from 333 grassland-plots. Determinants of farmers’ decisions to conserve grassland were estimated using a multinomial logit model. Our results show that a combination of management plans and AEPs can increase farmers’ disposition to adopt nature conservation measures. As central determinants, structural and location factors as well as the complementary provisiion of specifically designed AEPs increase farmers’ willingness to adopt conservation practices for grassland management. It can be concluded that additional costs are a major barrier to farmers’ adoption, particularly to those farms directing their farm management towards the optimisation of productivity and profitability . The findings highlight the complementary potential of integrated policy packages to incentivise specific measures of nature conservation within the framework of the Habitats Directive.     

中国共产党80年经济思想的主线

80年来中国共产党经济思想的主线表明:解决土地问题、解决温饱问题是为了让中国人民过上好日子;始终主张合作经济、扶助集体经济是重视人民群众的合力效应;建立新民主主义经济、进行社会主义建设是走历史必由之路;实现工业化、实现现代化是要把中国建设成一个富强的国家。     

浅析指令类言语行为中的认知转喻——以话剧《雷雨》为例

帕瑟和桑伯格在脚本理论中首次从认知转喻的角度解释了间接言语行为中的转喻思维机制。以话剧《雷雨》为例，通过对该理论的进一步研究表明，在指令类言语行为中，交际者在现实生活中对转喻行为脚本的使用及转喻概念的行使并非一成不变，受到个人语用因素、认知因素、现时语境及指令类言语行为次分类等多重因素的影响。     

Co-ordinated environmental regulation: controlling non-point nitrate pollution while maintaining river flows

Environmental policy often addresses multiple targets, yet much economic analysis of pollution control is based on a single-target objective. In this paper, we present an analysis of policies to control non-point source nitrate pollution in the presence of minimum river flow restrictions. A non-linear bio-physical economic optimisation model of an intensively cultivated Scottish agricultural catchment was constructed. The presence of minimum river flow controls in the catchment was found to reduce nitrogen pollution. However, by themselves, river flow controls were found not to be a cost effective means to reduce non-point pollution. We quantify the improved social welfare from coordinating the environmental regulation of river flows and pollution, and determine the conditions under which such coordination is beneficial. The paper also investigates whether the benefits of such coordination can be sustained under wetter (winter) weather conditions implied by current climate change predictions.     

风冷冰箱蒸发器应对欧盟WEEE和RoHS指令的改进设计

依据欧盟WEEE和RoHS指令的要求，提出了风冷冰箱蒸发器的改进设计方案，铜蒸发管改为铝蒸发管，铝管加热化霜改为石英管辐射化霜，取消储液器。通过对改进前后蒸发器的比较与分析，证明了改进的可行性。实验结果表明，采用改进蒸发器冰箱的性能符合设计和使用要求。     

欧盟《患者跨境医疗权利指令》实施及其借鉴

提升欧盟成员国卫生体系的协同效应,解决共同面临的健康挑战,是欧盟卫生体系一体化发展的重要目标。2013年10月,欧盟所有成员国通过了《患者跨境医疗权利指令》的法律,并在全欧盟范围内正式生效并实施。该指令针对患者的权利做了一些调整,扩大了医疗服务范围,提出了报销原则、成员国职责和创新性措施,如,建立国家联系点,改善各国电子医疗系统,促进各国卫生技术评估,促进各国医疗产品使用和处方的互认,以及促进开发和建立欧洲参考网络等。该指令旨在通过促进成员国合作组织和提供医疗服务,为欧盟公民提供安全、高质的跨境医疗服务。中国与欧盟社会管理体系虽然不同,但该法令在立法过程、实施原则和具体措施等方面,对我国正在实施的医药卫生体制改革有所借鉴。     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania

Abstract

Romanian accounting rules (RAR) had followed a convergence process with International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) since 1999, and the level of convergence has increased over time. The Romanian accounting regulator continues to follow IAS/IFRS in internalizing the Accounting Directive 2013 Directive 2013/34/EU. Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, Official Journal of the European Union, L 182/19. [Google Scholar]/34/EU. Only a few major differences still exist (some of them due the restrictions in the Accounting Directive 2013 Directive 2013/34/EU. Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, Official Journal of the European Union, L 182/19. [Google Scholar]/34/EU) between RAR and IFRS. However, RAR lack the level of detail existing in IFRS, and IFRS cannot be used in practice as a source of guidance and interpretation. While major stakeholders have a positive attitude towards the convergence with IAS/IFRS, the Romanian accounting regulator intends to keep the control over RAR and avoid differences in interpretations that might have tax consequences. Despite the good level of convergence of RAR with IFRS, practitioners tend to continue to utilize the tax approach as a source of guidance and interpretation.