论资本市场实验的设计准则

采用经济学实验研究方法研究资本市场,可以解决实证研究方法所无法解决的问题。资本市场实验的设计除了要满足经济学实验设计的一般准则之外,还需考虑资本市场实验的具体要求。必须从交易制度的选择、实验室资产的设计、被试个数的确定、共同知识设计等四个方面探讨资本市场实验的若干具体的设计准则。     

Extended social ordering functions for rationalizing fair allocation rules as game forms in the sense of Rawls and Sen

We examine the possibility of constructing social ordering functions, each of which associates a social ordering over the feasible pairs of allocations and allocation rules with each simple production economy. Three axioms on the admissible class of social ordering functions are introduced, which embody the values of procedural fairness, non-welfaristic egalitarianism, and welfaristic consequentialism, respectively. The logical compatibility of these axioms and their lexicographic combinations subject to constraints are examined. Two social ordering functions that give priority to procedural values rather than to consequential values are identified. These two can uniformly rationalize a nice allocation rule in terms of the values of procedural fairness, non-welfaristic egalitarianism, and Pareto efficiency.     

Spacek's Contributions to Accounting Thought Revisited

While he was managing partner and chair of Arthur Andersen in the l950s and 1960s, Leonard Spacek was an outspoken critic of public accounting, complaining about its failure to establish a coherent set of objectives for financial statements, its illogical principles and methods, and its principle-setting process. He was the conscience of the public accounting community during this time period, a critic from within. As far as Spacek was concerned, 'fairness' was the central objective of financial reporting, though he never specifically defined the term. In light of the recent high-profile corporate and accounting scandals, including Enron and World.com, both of which were audited by Arthur Andersen, it is useful to analyse Spacek's ideas on the public role of accounting from his speeches and writings with emphasis on the theme of fairness. Given the firm's long-term commitment to quality audits, it was ironic that Andersen fell victim to these scandals.     

Freeing the Mind and Innovating to Leap Mead ——Interview of NPC Deputy,Li Qiang

During the interview, NPC Deputy, Vice Secretary of the Municipal Committee and Mayor of Yan Cheng, Li Qiang pointed out that Yan Cheng can realize a great transformation and increased development only by applying the principles of scientific thinking together with a free mind and innovation.     

我国计算机审计存在的问题及完善措施

随着会计电算化的广泛应用 ,计算机审计应运而生 ,但是我国的计算机审计还很不完善 ,因此 ,必须加以改进     

陕西发展观光农业的基本原则及区域布局选择

陕西发展观光农业应遵循的基本原则是：统一规划、合理布局；突出特色和文化内涵；因地制宜；可持续发展和循序渐进。在观光园区布局上，应考虑当地的交通条件、农业条件、自然条件以及特色农业的发展基础和民俗文化状况等方面的因素。     

论我国国际收支持续“双顺差”的负面效应

世界金融危机昭示我国经济＂转型＂迫在眉睫,我们应该变被动调整为主动调整。面对来自西方国家的＂中国等出口导向型经济体的外部经济失衡导致全球金融危机＂论调,我们首先应当对近年我国持续多年的国际收支＂双顺差＂进行一番重新审视。持续＂双顺差＂的直接后果是外部经济失衡,顺差的积累造成很多负面效应。我国国际收支持续＂双顺差＂既有内部原因又有外部原因。我们必须以哲学的眼光,树立全面、协调、可持续的观念,才能恰当的把握＂双顺差＂及其带来的负面效应。     

Local community participation in ecotourism and conservation issues in two nature reserves in Nicaragua

This paper explores the factors influencing community participation in ecotourism and how this affects conservation in the Nature Reserves of Mombacho Volcano and Datanlí-El Diablo in Nicaragua. Information was collected using individual structured and semi-structured interviews and focus groups, with local people, farmers and tour operators, combining quantitative and qualitative techniques. The farmers in the two communities are engaged in the protection of the reserves because of environmental concern and also because their own welfare is at stake. In different ways, the farmers and communities benefit from ecotourism, but not enough. Either they are excluded from the management system, or they lack resources to promote the sites and improve infrastructure. Community participation is to a large extent dependent on the management system, but it is not the only aspect required to make ecotourism successful. A minimum of governmental support to infrastructure and local entrepreneurship is required. In the case presented, there are direct economic benefits from ecotourism, as the records of visitors illustrate. But there are many differences between the two reserves and their communities, illustrating that ecotourism development is complex and demanding, and demonstrating that ecotourism is not a “one size fits all” approach to sustainable development.     

The heritage of Chinese cities as seen through the gaze of zhonghua wenhua – ‘Chinese common knowledge’: Guilin as an exemplar

ABSTRACT

The pursuit of modernization in cities all over China has at one level resulted in the disappearance of much built heritage; yet at another level, millennia-old elements of urban traditions are as visibly present in contemporary cities as they were centuries ago. This visibility, however, is not always apparent to non-Chinese observers. To reach an understanding of this phenomenon, it is suggested that the normative ‘western’ approach to heritage with its focus on physical materialities, an orientation that explores in great detail the built fabric of monuments, buildings and sites and which embeds a definition of authenticity in how close to the original the current, existing manifestations are, needs to be put to one side. In Chinese history, the fundamental importance of incorporating cosmology into the entire being of towns and cities to ensure harmony between Heaven and Earth, as defined in the selection of their location in the landscape, cardinal orientation, spatial layout and the disposition of principal buildings – has been recorded in a template known as the ‘Zhou li’ or Rites of Zhou (circa 1035 BC). It was compiled by the Duke of Zhou, who is credited with transforming an abstract concept, the doctrine of the Mandate of Heaven (through which emperors ruled as ‘Sons of Heaven’ by divine right), into physical city planning and design. However, he was preceded by the ‘Three Sovereigns’ and ‘Five Sage Emperors’, including Huang-di (the Yellow Emperor, eulogized as ‘the Father of the Yellow Race’) who in Chinese historico-mythology received divine instructions that laid the basis for feng shui and Daoism and provided a context for the compilation of the Zhou li. While this template evolved over centuries, its four key tenets based around cosmology remained much the same and throughout imperial China it continued as the master guide for planning towns and cities. Despite attempts during the Cultural Revolution (1966–1976) to destroy the ‘Four Olds’ (Old Customs, Old Culture, Old Habits and Old Ideas), the essence of seeking harmony (integral to the belief system underpinning the Zhou li ) remains a predominant ideal in contemporary China, and some elements of the ancient template continue to be actively applied to the present day. Thus even though many Chinese cities may have ‘lost’ their built heritage as defined by western ‘authorities’ such as ICOMOS (International Council on Monuments and Sites, the technical body that advises United Nations Educational, Scientific and Cultural Organization on applications for World Heritage Site listing), their cosmological foundations remain and will often be as evident to Chinese observers today as when those cities were originally founded hundreds of years ago. The concept of ‘Chinese common knowledge’ is crucial to this comprehension. These varied historical and cultural traditions provide the setting to examine the origins of Guilin, a 2200-year-old city in Guangxi Province, which exhibits original aspects of its traditional heritage that are eminently visible in the twenty-first-century city to the Chinese gaze but are often out of sight from western observers who fail to recognize the Chinese tangibles and intangibles all around them.     

基于江苏沿海开发生态实现的生态伦理原则研究

江苏沿海地区发展规划作为国家发展战略,符合当前社会发展的需要,但是要符合科学发展观的纬度达到生态实现,其开发需要遵循一定的生态伦理原则,这是沿海生态系统自然价值、自然权利实现的前提和保障。基于现代生态人类中心论理论的纬度,沿海生态开发应该遵循如下伦理原则:遵循自然、尊重沿海生命的伦理原则;善待自然,反对沿海环境法西斯主义的伦理原则;以人为本,生态利用天然资源,确保沿海物种优先的伦理原则;节约、保护沿海自然资源,树立绿色生态开发的伦理原则等。