高职教育对接文化产业发展研究——以浙江省为例

文化产业作为朝阳产业,其发展前景非常可观。然而,以浙江省为例,该省高职院校在对接文化产业发展的过程中存在合作形式单一、专业设置滞后等不足。为了解决这些问题,应解放思想、更新办学理念;以市场需求为导向调整专业设置;以提高技能为主线,优化教学课程;以提高能力为重点,完善师资配备;以产学结合为准则,强化技能培训。     

Dynamics in national agri-environmental policy implementation under changing EU policy priorities: Does one size fit all?

Over the past 30 years, Agri-Environmental Policies (AEP) in the EU have developed with relative national autonomy and according to the subsidiarity principle. The environmental directives represent an increase in EU-level environmental ambitions and challenge the current implementation of EU AEP by creating an increasingly demanding set of regulations with which each member state must comply. National AEP implementation may, however, maintain original characteristics and fail to adopt or transform as EU policy implementation proceeds or when EU policies develop. This creates a potential gap between EU policies and national policy implementation resulting in the ensuing national policy dynamics and adaptations becoming issues of interest. This raises a central question regarding the extent to which national AEP implementation can help us predict whether AEP will be suitable to achieve environmental directive objectives nationally in the future. In this paper, we first investigate the dynamics in the implementation of national Agri-Environmental Schemes (AES) through changes in (i) AES policy objectives over time, (ii) administrative implementation structures, and (iii) administrative policy decision structures in the Netherlands, Denmark, Greece, Austria and Romania. Second, we examine the extent to which various factors have influenced the development of national policies over time. The study identifies development based on the theory of ‘process of institutional change’, i.e. we qualitatively estimate the costs of change based on proposed factors including economic conditions in relation to AES implementation, political institutional capacity, policy legacy, policy preferences, and current discourse. On this background, we identify differences in implementation strategies or outcomes in terms of inertia, absorption and transformation, which are characteristic of the national responses to changing AEP at the EU level. We discuss AES dynamics; whether policy content or structures should be in focus for future policy design and the implications of these findings for the future role of AEP in fulfilling environmental directives and argue why a one size fits all rule does not adequately cover current AES development.     

Sustainable recommendation domains for scaling agricultural technologies in Tanzania

Low adoption of sustainable intensification technologies hinders achievement of their potential impacts on increasing agricultural productivity. Proper targeting of locations to scale-out particular technologies is a key determinant of the rate of adoption. Targeting locations with similar biophysical and socio-economic characteristics significantly increases the probability of adoption. Areas with similar biophysical and socio-economic characteristics are referred to as recommendation domains (RDs). This study used geospatial analysis to delineate sustainable recommendation domains (SRDs) for scaling improved crop varieties and good agronomic practices in Tanzania. The study uses K-means clustering to identify relatively similar clusters from grid raster’s representing biophysical and socio-economic environments. Critical ecosystems are masked-out from the clusters to generate the SRDs. The potential impacts of scaling technologies in the generated SRDs were assessed and a spatial targeting index developed. Results identify 20 SRDs and the bio-socio-economic gradients that delineate them. This study proposes an Impact Based Spatial Targeting Index (IBSTI) as an objective tool for priority setting when scaling agricultural technologies. IBSTI identified priority areas within each SRD that should be targeted to maximize potential impacts of a scaling intervention. The data-driven clustering method is recommended for regions with limited technology trials. Results demonstrate the potential of geospatial tools in generating evidence-based policies on scaling of sustainable intensification technologies.     

论“目标导向”会计准则及其借鉴意义

美国证券交易委员会在根据《萨班斯一奥克斯利法案》完成的会计准则研究报告中,提出了准则的制定应当坚持“目标导向”,并详细说明了“目标导向”准则的关键特征。“目标导向”准则重新强调了会计目标统一和会计准则理论框架的重要性,并将职业判断的责任由准则制定者回移给会计师和审计师,通过市场约束机制维护会计信息质量。这对我国会计准则模式选择、财务概念框架建设和会计信息的市场机制完善等方面都有很好的借鉴意义。     

我国在世界铁矿石贸易中定价权丧失的原因及对策

本文以目前的国际铁矿石合同新价“难产”为出发点,结合近年来国际铁矿石贸易涨价与我国“贸易大国”和“价格侏儒”的尴尬,运用博弈论剖析我国钢铁企业在国际铁矿石贸易中定价权丧失的原因,并提出建议及对策。     

Efficient taxation, wage bargaining and policy coordination

This paper is related to the literature on optimal nonlinear taxation under right-to-manage wage formation, and we assume that the fall-back profit facing firms during wage bargaining depends on the profit they can obtain if moving production abroad. The purpose is to study how policy coordination among countries can be used to increase the welfare level in comparison with an uncoordinated equilibrium. We consider coordinated policy reforms with respect to the marginal taxation of labor income, the unemployment benefit and the provision of a public good. The results show that policy coordination that leads to fewer hours of work per employee and/or a reduction of the unemployment benefit will increase welfare compared to the uncoordinated equilibrium.