成本计算模式选择的理论分析

现行会计实务中所采用的制造成本法是以传统式损益确定程序为计算模式。以公认会计原则为准绳 ,变动成本计算模式则更符合配比性原则、相关性原则和谨慎性原则。     

Operationalising a resilience approach to adapting an urban delta to uncertain climate changes

Climate change may pose considerable challenges to coastal cities, particularly in low-lying urban deltas. Impacts are, however, associated with substantial uncertainties. This paper studies an uncertainty-robust adaptation strategy: strengthening the resilience of the impacted system. This approach is operationalised for the city of Rotterdam, using literature study, interviews, and a workshop. Potential impacts have been explored using national climate statistics and scenarios and a set of ‘wildcards’ (imaginable surprises). Sea level rise, particularly in combination with storm surge, and enduring heat and drought are the most relevant potential stresses in the area. These can lead to damage, loss of image, and societal disruption. Unclear responsibilities enhance disruption. ‘Resilience principles’ made the concept of resilience sufficiently operational for local actors to explore policy options. Useful principles for urban resilience include: homeostasis, omnivory, high flux, flatness, buffering, redundancy, foresight and preparedness/planning, compartmentalisation, and flexible planning/design. A resilience approach makes the system less prone to disturbances, enables quick and flexible responses, and is better capable of dealing with surprises than traditional predictive approaches. Local actors frame resilience as a flexible approach to adaptation that would be more suitable and tailored to local situations than rigid top-down regulations. In addition to a change in policy, it would require a more pro-active mentality among the population.     

室内装饰中陈设的审美意向与价值作用

陈设艺术作为室内装饰中的一个重要组成部分,体现了室内环境的设计风格及审美意向,同时在各方面也显示出了美学特征。室内陈设艺术能增进室内环境装饰品位,赋予室内空间的文化内涵,创造意境烘托室内气氛,创造二次空间,体现民族特色和陶冶情操。     

国内外绿色信贷发展动态分析

绿色信贷源于国际上公认的赤道原则。绿色信贷是银行业贯彻落实科学发展观的一项重大举措。本文界定了绿色信贷的涵义,阐述了绿色信贷在国外的发展历程以及一些发达国家发展绿色信贷的经验。环境污染日益恶化的趋势、可持续发展的基本国策等是我国商业银行践行绿色信贷政策的现实基础,同时,梳理了我国历年绿色信贷政策的演进的,介绍了我国银行业绿色信贷的执行情况。     

赤道原则——金融机构社会责任的新典范

在当今的社会环境下,企业越来越意识到履行社会责任的重要性。尤其在金融危机、全球化背景、可持续金融理念、新能源政策的影响下,金融机构也开始认识到履行社会责任对自身的正面效应。赤道原则作为一种自愿性的企业贷款金融行业基准,旨在强调金融机构在企业融资中发挥的重要引导作用,规避对社会环境有害项目的实施,更好的促进人类、社会、自然的和谐发展。     

中国旅游业发展：一个新的战略架构——对《国务院关于加快旅游业发展的意见》的解读

国务院最新颁布的《关于加快旅游业发展的意见》,是新时期中国旅游业发展的一个纲领性文件。通过对《意见》框架性的解读,形成如下认识：①《意见》是在深入分析旅游业的产业特点、发展成就、市场需求和对国民经济＂保增长、扩内需、调结构＂的战略意义下制定的,逻辑严密;②《意见》将加快旅游业发展确定为＂战略性支柱产业和现代服务业＂定位准确,围绕着＂深化改革开放、加快旅游发展,以人为本、提高服务质量,走内涵式发展、提高发展素质＂具有时代的针对性;《意见》确立的三大目标,将规模与速度、质量与效益相统一,构建＂世界旅游强国＂目标宏伟;③《意见》提出的＂十大任务＂细化了加快发展的六大原则,将宏观政策与具体措施结合,具有可操作性;④《意见》的＂七大保障措施＂体现了＂人、财、物、管＂四位一体的综合推进,把立法规划与加大投资提到重要位置,这将保证发展目标的实现。最后,强调统一对＂战略性支柱产业＂的认识,重构适应旅游业发展的学科体系。     

浅析动漫旅游的开发设计

动漫旅游是一种体验性极强的旅游形式。在日本、美国等动漫强国,动漫旅游已非常火爆。中国动漫旅游还处于起步阶段。介绍了动漫旅游的内涵以及动漫旅游开发的必要性,抓住动漫旅游的实质＂体验＂,对动漫旅游的产品模式进行粗略设计。     

The economics of education and policy: Ideas for a principles course

There are many aspects of the “economics of education” that would make excellent examples for introductory economics students. The author presents two topics that are central to the economics of education and to human capital theory: the economic benefit (or “returns”) to schooling and educational attainment as an investment. There are two key concepts the author hopes students get from this discussion. The first is that there are both private and social benefits of schooling whence we derive the rationale for government intervention. The second is that educational attainment is an investment decision with both costs and benefits, and some risk.     

Compliance with flexible accounting standards

We examine to what extent firms adhere to the stated intent of noncompulsory accounting standards when reporting for intercorporate investments. The Generally Accepted Accounting Principles (GAAP) in Norway strongly recommend that a 20-50% intercorporate investment is accounted for by the equity method rather than the cost method, if the investment is long-term, of strategic importance, and involves significant influence. Even so, we find that the actual use of the equity method is independent of the duration of the investment period, the fraction of equity held, its recent growth, and the investor's voting power. This lack of compliance suggests that one cannot use the observed choice between the cost method and the equity method to infer the underlying characteristics of the investment as specified by the accounting standard. Flexible GAAP may therefore not induce firms to disclose the information that the GAAP were designed to produce.     

Strategic action generation: A comparison of emphasis placed on generic competitive methods by U.S. And Japanese managers

The paper identifies similarities and differences in the emphases and patterns that U.S. and Japanese managers attribute to a set of 22 generic competitive methods. It highlights the different ways that Japanese and American managers combine these methods to form general business strategies. Using factor analyses and smallest space analyses, the study shows differences in business strategy patterns between managers in Japan and the U.S. Such differences reflect the organizing principles underlying the strategy approaches in U.S. and Japanese firms. The organizing principle underlying U.S. responses is the desire to find way to differentiate a firm from its competitors. In contrast, the organizing principle underlying Japanese responses is a desire to establish a comprehensive, stable and defensible position. The paper discusses the implications of these results for strategic management and suggests directions for future U.S. and Japanese comparative strategy research.