CFO事务所经历与公司自愿信息披露——基于业绩预告的经验证据

CFO作为公司财务负责人,对公司盈余信息披露具有重要影响。基于业绩预告披露视角,以2006—2020年沪深A股上市公司为研究样本,探究CFO事务所经历对公司自愿信息披露的影响,研究发现,CFO有事务所经历的公司更倾向于自愿发布业绩预告并提高业绩预告精确度。并且,上述效应在CFO有“四大”会计师事务所经历时更为显著。横截面分析发现,当外部环境不确定性较高或公司信息环境较差时,CFO事务所经历更可能通过自愿发布精确度高的业绩预告来改善信息环境。业绩预告异质性分析表明,CFO有事务所经历的公司会发布更及时、高频和准确的盈余信息,从而提高业绩预告披露质量。     

Institutional determinants of the effective tax rate in G7 and BRIC countries

This paper studies the relationship between the corporate effective tax rate (ETR) and several institutional factors in the G7 and the BRIC countries (Brazil, Russia, India, and China). We use the panel data methodology with a data sample of 25,878 listed firms in 2010–2018. The results show that all the variables analyzed have an effect on the ETR. Some—such as the statutory tax rate, government effectiveness, regulatory quality, rule of law, and open markets—affect all countries, whereas others, such as corruption control and economic freedom, affect only the BRIC countries, and gross domestic product growth, the deficit, and gross debt only affect the G7 countries.     

Time-varying road network design for urban hazmat transportation

Hazmat transportation in cities faces significant risks that may cause catastrophic losses to humans. From the perspective of the regulator, the main responsibility is to mitigate hazmat transport risk by determining the availability of road networks to hazmat carriers. Based on the time-variant population distribution, the hazmat transport risk was assessed via the total population exposure associated with the resident and variable populations at different times. We propose a risk-minimizing urban hazmat road network design model for multiple types of hazmats, considering time-varying traffic. The model was applied to a realistic case study of hazmat transportation in a densely populated urban area with complex traffic in Shanghai, China.     

水文水资源环境管理与防洪减灾

水文水资源的调查在我国已经有了长远的发展,但是由于技术和管理水平有限,我国水文水资源环境管理和防洪减灾依然存在较大的问题,本文重点对此类问题进行了详细的分析,供相关人员参考。     

论我国环境保护中的路径依赖与超越

我国环境保护中存在着严重的路径依赖现象,且更多地表现为路径依赖Ⅱ.形成这种状况的主要原因是传统的发展模式、既得利益集团的压力和巨大的沉没成本等.要超越路径依赖,必须进行相应的技术和制度创新.     

技术创新扩散环境的BP神经网络评价模型研究

构建了技术创新扩散的环境评价指标体系,设计了BP神经网络评价模型,并将二者结合,运用实例验证了该模型的有效性,从而为技术创新扩散环境的评价提供借鉴。     

我国竞争行业生产效率的实证分析

本文对2000-2007年家具行业技术效率、全要素生产率以及生产率的变化进行了实证研究.研究表明:国有、联营、其它企业的市场竞争能力不强,港澳台、集体企业的竞争能力一般,私人、股份、外商企业的市场竞争能力比较强,生产率变化和企业数量具有正向关系,市场具有演化作用,它会淘汰不适应市场发展的企业类型,培养适应市场发展的企业类型.在此基础上,提出健全公平、自由、开放的市场体系,促进经济发展的建议.     

流动人口对资源环境影响的综合效应分析——以广东省为例

流动人口是社会经济发展的重要因素,但也给城市的资源、环境造成巨大的冲击和压力。以流动人口的重要输入地——广东省为例,从外部资源环境与城市内部条件两个角度对流动人口对资源环境影响的效应进行分析,并提出流动人口与资源环境良性协调发展的政策建议。     

A landscape approach for assessing the biodiversity value of indigenous forest remnants: Case study of the Manawatu/Wanganui region of New Zealand

To halt the decline of biodiversity in New Zealand, the government has formulated a strategy of maintaining and restoring a full range of remaining natural habitats to a healthy functioning state. Many indigenous forest remnants exist on private land, and these could be utilised to increase biodiversity. Resources for conservation of forest remnants are limited, so they must be used wisely to deliver the greatest possible biodiversity gain. This paper presents a rapid method for valuing the biodiversity of a region's indigenous forest remnants to help prioritise conservation resources. The region is divided into environmentally distinct areas called land environments. A detailed land-cover map is derived from satellite imagery and used to estimate the proportion of natural habitats remaining in each land environment; from this the biodiversity value of any forest remnant may be calculated. The method is rapid and does not require detailed biodiversity information. When combined with conservation costs, it may be used to create a priority list of forest remnants for conservation. The Manawatu/Wanganui region of New Zealand is used as a case study to demonstrate the method.     

基于游憩者视角的游憩环境教育实证研究——以福州国家森林公园为例

以游憩者为主体的游憩环境教育是实现游憩可持续发展的重要保障。文章以福州国家森林公园作为案例进行实证研究分析,通过对到访森林公园的游憩者发放问卷和现场访谈的方式,在运用EXCEL和SPSS软件对获取的调查数据进行辅助分析的基础上,揭示游憩者的游憩环境感知现状以及游憩区的游憩环境教育现状,探讨实现游憩区游憩环境可持续发展的优化措施与策略。