COACHING COSTS AS TULLOCK COSTS: A MODEL OF RISING COACHING SALARIES

Escalating sports coaching costs have strained budgets at many universities. This paper analyses these expenditures as a form of Tullock Costs ( Tullock, 1967 ). In this framework the money the universities receive is spent on recruiting top talent, so the schools receive little, or no, monetary gain under current scholarship rules.     

Corporate governance practices that address climate change: an exploratory study

This exploratory study sought to investigate how well 98 firms in three industries, across 10 countries, are addressing climate change through five specific governance practices. The findings suggest that non‐US firms demonstrate higher performance on the governance dimensions than their US counterparts. Further, by separating firms into low versus high performers on the governance dimensions, some board structure variables, such as number of directors and an independent board chair, were associated with higher performing firms. The study contributes both to institutional and agency theory. For example, coercive isomorphisms in regions of the world, such as Europe, might be driving firms to demonstrate that they are addressing climate change at the governance level in order to gain legitimacy. As for agency theory, this study offers both confirmatory and contradictory results regarding board independence. For example, firms who separated the CEO–board chair role achieved better governance on climate change, while at the same time firms who demonstrated lack of independence with respect to the inside versus outside director ratio also achieved better governance on climate change. This paves the way for additional research in understanding how board structure influences organizational phenomena. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.     

Attaining Sustainable Farm Management Systems in Semi-Arid Areas in Kenya: Few Technical Options,Many Policy Challenges

Soils in arid and semi-arid lands (ASAL) are fragile, low in fertility and susceptible to erosion and leaching. To address these problems, activities were implemented in 1998–2003 to identify current problems, and design, test, implement, demonstrate and disseminate improved, integrated soil fertility management techniques. Current soil fertility management results in slightly negative nutrient balances, especially for phosphorus and potassium. Recycling of nutrients through crop residues and animal manure is inefficient, with evidently high losses. Due to the relatively high price of fertilisers and the high risks of crop failure, use of mineral fertilisers is restricted to market-oriented farms with access to irrigation facilities. Of the total farm household population, 35–85% lives below the poverty line. Applying higher rates of Farm Yard Manure (FYM) and/or fertilisers is unattractive and risky. Combinations of FYM and fertilisers give better financial returns than either of the two alone. Where irrigation is available, farmers adopt innovative farming systems that include higher application of mineral and organic fertilisers, and result in higher and more stable yields and higher financial returns. A set of specific policy measures for the semi-arid areas were identified to arrive at necessary changes in the economic environment, leading to a wider range of financially attractive technology options for smallholders.     

企业自然资源资产的确认和计量问题探讨

自然资源是企业的一项重要资产,与其他资产相比,具有明显的特点。本文针对自然资源资产有关会计问题进行探讨和论述,从自然资源资产的涵义、确认的特殊条件、自然资源资产计量基础等方面提出自己的观点。建议初次确认和计量时按历史成本基础进行会计计量,同时按价值基础进行补充披露;后续确认和计量按双重基础,根据不同自然资源的风险、不确定性等因素确定。     

Ecosystem and Economy: An Integrated Dynamic General Equilibrium Approach

A dynamic general equilibrium model is developed for analyzing economy-ecosystem interactions. It includes stock-flow relations of natural resources, species populations and pollution, and it provides a microfoundation of the growth of populations. Humans and (other) species compete for natural resources and (prey) biomass. Resource stocks, pollution and populations determine public ecosystem services which in turn affect all agents in both the ecosystem and the economy. We establish a benchmark market system encompassing Lindahl markets for ecosystem services and emission markets. We also analyze a system where those two types of markets break down (laissez-faire) and propose efficiency restoring policies.     

Study on security and protection of original ecotourism resources in the mountain areas of western Guangxi

Original ecotourism resources mainly refer to natural and human original ecotourism resources, and it＇s of fragility, rarity and irreversibility. As a valuable historic heritage and hnportant tourism resources, it plays a significant role in developing tourism and economy in such areas as the underdeveloped areas, the mountain areas and mimority areas. The tourism resources in the western mountain areas of Guangxi owe ,superiorities and characteristics ＇o their original ecology, Yet, western Guangxi is an ethnic region with fragile karst eco-environment, so it is specialto exploit the tourism resources. The paper defines original eeotourism and analyses the specialties and advantages of the original ecotourism resources as well as thefrailty of the ecotourism resources of the region. The ways of thinking are put forward for safe preservation and sustainable development of the original ecotourism resources, i.e. carrying out measures for the multi-grade protection of heritage resources, setting up a ethnic eco-museum/ ethnic culture eco-park and a gene pool of ethnic cultures, etc.     

行政垄断的危害性分析

行政垄断严重破坏了正常的市场竞争,制约了整个社会福利的提高,对经济自由和经济民主造成严重的损坏,并且行政垄断很容易形成权力寻租导致腐败。对于行政垄断的危害性分析,有利于我们充分认识行政垄断,坚定我们反行政垄断的信心。     

线路快速截断阀误动作故障探讨

根据GB50251-2003《输气管道工程设计规范》，通过对美国的SHEFER和意大利的LEDEEN的线路截断阀气液联动执行机构的分析，结合实际测量数据和模拟数据，探讨分析了线路截断阀在实际应用中存在的问题，提出了利用现有技术的解决办法和预防措施。     

垄断、弹性缺乏与基础设施市场化改革的风险

由于基础设施行业具有自然垄断与弹性缺乏的特性,企业只需要提高价格就能获得丰厚利润,而不是改进效率,这可能使基础设施市场化改革既不能提高效率,也不利于社会公平。为了防止这种风险,必须明确政府的监督职责,增加公众的参与程度,使市场化改革真正有利于提高公众的福利。     

突发性自然灾害应急物资管理研究

在整个应急管理的工作中,有一项最为基础的工作,那就是对应急物资的管理。若要想使灾区群众的生活得到安定和保障,保证整个救援工作得以顺利展开和进行,首先就要搞好应急物资的管理工作。