基于新会计环境的营销会计理论体系构建研究

按照传统方法对营销费用的核算已经不能有效地反映企业的经营状况，不能为企业制定经营决策提供有效的会计信息。为了应对新的会计环境对会计实务提出的新的要求，依据新的营销会计概念，尝试构建营销会计体系的框架，以对以后的深入研究有所帮助。     

略论企业间基本品牌关系与战略决策模式

从战略管理的角度,全面分析企业间品牌竞争的外部环境和企业间的相互关系,并提出企业品牌战略管理的基本框架和基本决策模式,可使企业的品牌战略成为一个完整的体系。     

Trade liberalization, foreign ownership, and the environment in a small open economy

This paper examines the effects of trade liberalization on firm ownership and the environment for a small open economy. It is found that trade liberalization via tariff reductions can result in a dramatic switch in firm ownership from domestic to foreign, coupled with a lower pollution tax.     

关于建立环境污染健康保障基金的构想

现代社会在发展经济的同时也在以前所未有的速度破坏着人类赖以生存的环境,环境破坏又反过来影响人类的生存和发展,于是环境与健康成为了人们关注的焦点。环境污染危害了人类健康,建立与此相适应的健康保障基金,可以缓解社会矛盾,解决受害人群在日常生活与看病就医时资金不足与短缺问题,有利于和谐社会的共建。     

我国古代的环保法制及其对当代的启示

对于日益严重的环境危机,当代的人类社会存在着观念和做法上的不足;而古代中国在"天人合一"思想的影响下,历朝都很重视环境保护问题;形成了重视环境保护的意识;并通过制定大量健全的环境保护法律全方位地加强了对环境的保护;对于破坏环境的行为各朝都施以重罚;同时在环境保护机构的设置方面强调其权限和功能的集中和统一。这些做法对于今天的人们在治理环境问题方面仍然具有借鉴的价值。     

Financial Information Credibility,Legal Environment,and SMEs’ Access to Finance

Abstract

There remains academic debate on the association between credible financial information and small firms’ access to diversified sources of finance. This study investigates the role of credible financial information and its interaction with a country’s legal and regulatory environment on the access of small- and medium-sized enterprises (SMEs) to diversified sources of finance in 129 developing countries. The findings indicate positive impacts of financial information quality and a country’s legal and regulatory environment on small firms’ access to diversified sources of finance. SMEs operating in a weak legal and regulatory environment benefit more from providing credible financial information. The findings are robust after controlling for the endogeneity of firms audit decision using a two-stage instrumental variable method. Our evidence suggests that firms’ credible signaling of the quality of their financial information helps reduce the adverse selection problem for finance suppliers, increasing small firms’ access to diversified sources of finance.     

跨组织视角下的营销渠道治理:制度环境的影响(英文)

营销渠道研究是营销研究的一个重要组成部分。随着市场中竞争性环境的变化以及营销理论的发展,营销渠道研究的关注点从强调效率和利益转向强调权力和冲突,进而转向联网以及关系和联盟。在研究渠道治理过程方面,以往的营销渠道研究大多采用以效率为基础的任务环境视角,而在很大程度上忽视了以合理性为基础的制度环境方法。本文提出,营销渠道从本质上说是一种制度安排和跨组织关系。因此,企业在治理营销渠道时,必须关注其决策和行为的接受度与认可度。本文先是回顾了营销渠道治理和跨组织关系方面的理论与研究,进而从中吸收有价值的观点,提出了理论框架和一些命题,并通过两则案例研究进行解释和检验。     

黑龙江挠力河国家级自然保护区环境教育现状与发展对策

环境教育是实现保护区资源保护的一种有效途径,虽然在挠力河自然保护区内开展过相关的环境教育,但形式单一、不成规模。通过对游客进行问卷调查,可见游客对保护区开展的环境教育满意度不高,感知程度并不明显。基于对环境教育开展情况的相关调查的结果,提出针对挠力河自然保护区的环境教育对策。     

Pollution and life expectancy: How environmental policy can promote growth

This article investigates the influence of environmental policy (EP) on growth in an AK-type growth model, when finite lifetime is introduced and the link between pollution and life expectancy (through the detrimental impact of pollution on health) is taken into account.Using an overlapping generations model à la Blanchard [Blanchard, O. (1985). Debt, deficits and finite horizon. Journal of Political Economy, 93:223-247], we demonstrate that finite lifetime introduces a “generational turnover effect” which modifies the influence of the EP on growth. Thus, when lifetime is finite and independent from pollution, we show that the “generational turnover effect” limits the detrimental impact of the EP on growth, if agents smooth their consumption over time. When pollution negatively influences life expectancy through health, we demonstrate that the “generational turnover effect” is magnified and that the EP and growth have an inverted U-shaped relationship in the steady-state. In this case, we show that the environmental policy is more likely to promote growth (i.e. it stimulates growth for a wider range of environmental taxes) when the impact of pollution on health is important and/or public expenditures in health are low. Finally, using numerical simulations, we find that for the value of parameters that we have chosen, the EP will be more likely to promote growth when agents smooth consumption over time.     

公务员学习能力培养

学习是一个社会进步的标志,公务员作为国家社会的管理者,其学习能力的高低直接影响着这个国家的发展速度。本文论述了公务员学习的重要性,并希望能够全民学习,共同发展社会。