上市公司信息环境和分析师的盈利预测——来自中国上市公司的经验证据

分析师在证券市场中扮演着重要角色,而上市公司信息环境则直接将影响分析师作用的发挥。本文研究了我国上市公司信息环境对分析师预测行为的影响。实证研究表明：公司信息环境越差,证券分析师将越少使用历史会计信息,分析师向证券市场传递的增量信息就越多,相对历史会计信息而言,分析师预测信息的竞争力就越高。由于国内研究上市公司信息环境的文章相对较少,所以本文为国内分析师的盈利预测及相关研究提供了一个新视角。     

Sustainability and forest transitions in the southern Yucatán: The land architecture approach

Consistent with the challenges of sustainability science, land architecture offers a comprehensive approach to land system dynamics useful for numerous types of assessments, ranging from the vulnerability of coupled human–environment systems to forest transitions. With antecedents in several research communities, land architecture addresses the tradeoffs within and between the human and environmental subsystems of land systems in terms of the kind, magnitude, and pattern of land uses and covers. This approach is especially cogent for changes in tropical forests, given the broad-ranging forces acting on them and the equally broad-ranging consequences of their loss. The rudiments of the land architecture approach are illustrated for changes in seasonal tropical forests in the southern Yucatán of Mexico, the pivot of which is the Calakmul biosphere reserve. Simplifying the dynamics involved, the region-wide land architecture is the collective design of stakeholders with different land-use goals that favor tradeoffs in subsystem outcomes serving better either the reserve and related programs or the smallholder farmers that populate the region. A major tradeoff involves forest cover per se, which holds implications for forest transition theory. Evidence for an incipient transition involves the scale of analysis taken. The dynamics involved hold too much uncertainty to forecast a permanent transition to more forest cover and imply that more complex but robust versions of the theory are required.     

鄱阳湖区农业生态环境问题及对策研究

鄱阳湖区资源丰富。具有发展大农业的优越条件。本文通过对湖区农业生态环境存在问题的综合分析。提出防洪，治涝，血吸虫病治理等对策措施。为湖区农业可持续发展提供决策参考。     

珍惜地球资源 保护地质环境 促进绿色发展——理清思路 设计抓手 全面推进地质环境管理工作再上新台阶

地质环境管理工作再上新台阶的总体考虑是理清思路,设计抓手,搞好布局,完善机制。主要通过地质灾害防治"十有县"、"五条线"、"五到位"建设,矿山地质环境治理恢复"年年百矿换新颜"工程,国家地下水监测工程,地质环境保护示范命名活动等,全面推进地质环境管理工作。     

水环境治理PPP项目合同柔性对项目融资风险的影响

为降低水环境治理PPP项目融资风险,结合合同柔性、PPP项目预期收益、信任与融资风险构建理论模型,探究合同柔性对项目融资风险的影响机理。研究结果表明:合同价格柔性、再谈判柔性、激励柔性均显著负向影响融资风险;PPP项目预期收益在价格柔性与融资风险关系中起完全中介作用,在再谈判柔性、激励柔性对融资风险影响中起部分中介作用;善意信任能增强价格柔性与激励柔性对融资风险的负向影响,但会减弱再谈判柔性的负向影响;能力信任在价格柔性与再谈判柔性对融资风险关系中起负向调节作用。研究从优化合同条款、创新回报机制、评估信任水平等方面为降低项目融资风险提供可行性建议。     

基于农民主体视角的村庄环境整治满意度研究——以江苏省4个地区的调查为例

[目的]近年来各地积极推进村庄环境整治工作,取得了良好的成效,但是基于农民主体视角的村庄环境整治评估工作开展并不充分,因此有必要对此进行有效探索,明确农民对当前村庄环境整治工作的满意程度,分析制约当地村庄环境整治农民满意度的关键因素,以期为政府更好地实施村庄环境整治工作提供参考方向,使村庄环境整治更符合农民的实际需求。[方法]以江苏省姜堰区、高邮市、大丰市和涟水县271个有效样本为基础,构建了包括4个方面21个具体指标的村庄环境整治农民满意度评价指标体系,采用模糊综合评价法对4个地区村庄环境整治农民满意度进行总体评价,借助四象限对比分析找出制约当地村庄环境整治农民满意度的关键因素。[结果]4个地区村庄环境整治农民满意度综合得分为77.07分,当地村庄环境整治项目得到了农民的基本认可;四象限分析结果显示,农民对其需求较为强烈,但是目前的整治现状尚不能达到农民期望值的制约因素主要为河塘污染治理、人禽粪便处理、乡村道路和排水管网设施,其次房屋内外装修、工业污染治理、文化娱乐设施、公厕数量与质量和娱乐活动等指标农民满意度偏低,需要进一步的改善。[结论]当前村庄环境整治农民满意度总体较高,影响满意度的制约因素主要集中在生态环境和基础设施方面,文末从保护生态环境、改善基础设施和提高农民参与性3个方面提出了对策建议。     

An Analysis of Household Beef Consumption of Japanese Expatriates in U.S.:

This paper uses a novel approach to investigate how food consumption in Japan may change as Japanese consumers become more westernised in their tastes and preferences for food. It is widely believed that as food prices in Japan fall to international levels and as Japanese consumers become more westernised in their taste and preferences for food, their meat consumption patterns, in particular, will approach those of western countries. The approach undertaken in this paper involves a comprehensive survey of Japanese expatriates in Los Angeles, California, regarding their food consumption habits. The findings are interesting as they shed some light on the changing nature of food consumption of accultured Japanese faced with competitive food prices. The results indicate that although household meat consumption of Japanese expatriates have changed, it remains debatable, however, that their food consumption habits will approach those of western consumers in the foreseeable future. The findings have important implications for food marketeers in Japan and elsewhere, particularly as further liberalisation of food import in that country gains momentum.     

The influence of management decisions and external factors on the dairy farmer's environmentally friendly farming objective: the Green Dairy experience

Ten dairy farms participated in an EU project that aimed to improve nitrogen use and assist with the adoption of more environmentally friendly farming practices. Nitrogen use and management decisions were monitored during 2003, 2004 and 2005. Nine farms improved nitrogen use (nitrogen output relative to input) in Year 2. Four farms maintained or further improved nitrogen use in Year 3. Management decisions and external factors that improved nitrogen use were increasing farm milk output, adopting best management practices for nitrogen use, growing forage crops that required less nitrogen than grass and favourable crop production conditions that rendered large quantities of good quality forage. Decisions that worsened nitrogen use were increasing cow numbers without sufficient management support, the late start of supplementary feeding when grass quality declined, setting the target yield too high, pursuing a higher milk price, less palatable silage and disease. Sufficient slurry storage is essential to improving nitrogen use. The savings from lower nitrogen input and the revenue from milk were in no proportion to the investments required for additional slurry storage, however. The farmers did adopt environmentally friendly practices, but only to the degree their businesses were able to sustain.     

造纸企业的海洋环境行政法律责任探析

通过对造纸企业的"外部性"探讨,分析了沿海区域造纸企业违反海洋环境行政法律的行为动因,进一步探讨了造纸企业的海洋环境行政法律责任及其追究机制。文章认为明晰造纸企业的"外部性"是了解海洋环境污染的基础,并讨论了造纸企业对海洋环境侵害及其对环境侵害的行政法律责任,提出了防范和减少造纸企业对海洋环境污染的建议,还从现实和理论两个方面分析了造纸企业对海洋生态安全应承担的责任及其所面临的困难。     

我国农业企业区域创业环境的实证研究

论文从基本创业环境及特定创业环境两个维度设计了评价区域农业企业创业环境的指标体系,利用主成分分析方法对我国31个省（区、市）的农业企业创业环境进行了评价,并分彖部、东北部、中部和西部区域进行了深入分析。论文认为,区域农业企业综合创业环境与区域经济发展水平呈高度相关关系,即也呈现出东部、东北部、中部和西部的层级关系,各区域各具优势,不同区域应该根据自身特点对创业环境进行改善。