The potential benefits of herbicide-resistant transgenic rice in Uruguay: Lessons for small developing countries

In many developing countries, the potential benefits from adopting a transgenic variety developed by a multinational corporation are limited by the crop’s small production base. This paper presents an ex-ante evaluation of the economic impact of herbicide resistant transgenic rice in a small developing country, Uruguay. To fully account for the multinational’s market power, the firm’s seed markup is assumed to affect the adoption rate for the variety. Stochastic simulation techniques are employed to understand how potential benefits may vary with changes in technology, yield, costs, and adoption parameters. The results indicate a $1.82 million mean net present value for producers from the development and utilization of transgenic rice in Uruguay and $0.55 million for the multinational. These relatively small multinational firm benefits suggest that a firm will not undertake significant efforts to develop transgenic varieties adapted to local conditions without either strategic partnerships with local institutions or access to wider regional markets.     

The REIT Modernization Act of 1999

This article examines two effects of the passage of the REIT Modernization Act (RMA) of 1999: its impacts on REIT shareholder wealth and changes in REIT systematic risk in the period following its passage. The results indicate a modest positive wealth effect associated with the legislative events leading to its enactment. Our estimates of the wealth gain probably underestimate the true wealth gain because of the partially anticipated nature of the legislative process. We also document a significant decline in the systematic risk of REITs subsequent to the passage of the RMA. The evidence suggests that this decline is not attributable to a provision of the RMA that allows REITs to establish taxable subsidiaries.     

Accounting for decarbonisation and reducing capital at risk in the S&P500

This article accounts for carbon emissions in the S&P 500 and explores the extent to which capital is at risk from decarbonising value chains. At a global level it is proving difficult to decouple carbon emissions from GDP growth. Top-down legal and regulatory arrangements envisaged by the Kyoto Protocol are practically redundant given inconsistent political commitment to mitigating global climate change and promoting sustainability. The United Nations Environment Programme (UNEP) and European Commission (EC) are promoting the role of financial markets and financial institutions as drivers of behavioural change mobilising capital allocations to decarbonise corporate activity.     

对我国企业家制度的几点思考——基于国有企业的视角

企业家是稀缺资源,是推动国民经济发展的主要力量。企业家制度及企业家队伍建设是我国国企改革中一个重要的环节。2003年国务院国资委成立以来,对企业家制度进行了一系列的设计和安排,企业家队伍建设也取得了一定的成效,通过对这些制度的思考提出一些看法。     

贵州非物质文化遗产生态环境保护探索

贵州特殊的地理环境和特定的历史背景造就了贵州独特、丰富的地域民族文化和非物质文化遗产。加强对非物质文化遗产保护需要通过对贵州非物质文化遗产自然环境和文化环境的分析,研究环境因素对非物质文化遗产形成和分布的影响,探索非物质文化遗产生态环境保护的相关问题。     

含相变储能热泵的综合能源系统优化调度

利用相变储能装置的储能特性,针对热量传输过程中的热延迟与热衰减,建立了考虑热惯性特征的含相变储能热泵的综合能源系统优化调度模型,并采用预测平均评价PMV指标来量化热负荷弹性。运用Dymola与Matlab联合建模,以经济运行总成本为目标函数,对比分析三种不同场景下综合能源系统的削峰填谷能力、可再生能源消纳能力、环境效益与安全性,对冬季典型日进行24小时运行策略优化。算例分析结果表明,考虑热惯性与热负荷弹性的含相变储能热泵的综合能源系统具有更好的经济性与抗故障能力,相较于含常规储热水箱的综合能源系统经济运行总成本降低了6.6％,抗供热故障时间延长3.51h。     

广州市用水量变化规律分析

结合广州市部分经验调度工况的结果,从宏观角度分析广州市的用水量变化规律及其影响这种变化规律的内在因素和外在因素。分析不同节假日、不同工作时段的用水量变化规律,为优化调度提供参考依据,最终达到节省能源消耗,提高生产效益和经济效益的目的。     

剖线强度梯度变化的作物软硬变化区精确划分

[目的]软硬变化区的划分是进行遥感变化检测技术识别农作物的基础。为解决人工判读方法中存在人为主观因素影响以及自动判别和交互式判别方法对不同研究区的适用性问题,该文提出基于剖线梯度变化(Profile based Gradient Change Magnitude,PGCM)进行软硬变化区划分的方法。[方法]该研究选择破碎农业景观种植区域为研究区,计算拔节期Quick Bird影像和播种期模拟影像两个时相的变化强度,从作物地块内部向外绘制剖线,利用剖线强度的梯度变化确定硬变化区(Hard change region,HCR)、软变化区(Soft change region,SCR)和未变化区(Non change region,NCR)3者间的划分阈值。[结果]从识别结果来看,PGCM能够有效在地块边界处探测到软变化像元,进而确定HCR、SCR。像元分辨率在5~60 m不同尺度下,识别HCR区混入比例为11%~16%,混入比例随着分辨率下降而降低;NCR区混入比例为3%~4%,受分辨率尺度影响不大;SCR区识别比例为74%~86%,识别精度较高,识别结果与冬小麦空间分布结果保持一致。[结论]PGCM方法能够自动、便捷地确定阈值,摆脱人工判定的主观性,有效地划分出HCR、SCR和NCR 3个区域,为进一步HCR、SCR区内的作物识别提供基础。     

会计信息需求变化与会计改革

随着社会经济环境的变化, 会计信息使用者的信息需求发生了很大变化,这无疑推动着会计改革的发展。对此,本文围绕着会计信息需求主体、需求结构、需求质量三方面的变化来讨论会计的改革。具体来看, （１） 会计信息需求主体多元化和平等化格局对会计准则改革提出了要求;（２）信息使用者由财务信息、历史信息、整体信息向非财务信息、未来信息及分部信息的关注要求在增大会计信息披露范围的同时, 对传统会计模式提出了挑战; （３） 多元化信息需求主体的介入对会计信息的真实、可靠性提出了更高要求。