英国城市的无障碍环境建设

随着残疾人问题的日益突出 ,英国对城市无障碍环境建设问题日渐重视。本文介绍了英国无障碍环境建设的有关立法、建筑规范、规划政策、规划控制与建筑控制的比较以及公众参与的情况     

慈善组织理事会治理对会计信息质量的权变影响研究

利用2005-2019年中国慈善基金会数据,基于权变理论视角,探讨慈善组织理事会治理对会计信息质量的影响效应。研究发现：理事会规模越大、理事的平均年龄越大、理事中国家工作人员越多、女性理事占比越低,慈善基金会会计信息质量越高;而理事长和秘书长两职合一对慈善基金会会计信息质量不存在显著影响;理事会治理对会计信息质量的影响随着慈善基金会捐赠依赖度和外部审计质量的不同而发生权变,捐赠依赖度越小、外部审计质量越高的慈善基金会,理事会治理对会计信息质量的监督效应越强。     

会计信息质量检查、董事联结与财务重述

基于财务重述视角,考察会计信息质量检查制度的直接治理和间接治理效应。研究发现：会计信息质量检查显著降低被公告公司财务重述概率,也会降低与被公告公司存在内部董事联结关系(简称“内部董事联结”)公司的财务重述概率,但对与被公告公司存在外部董事联结关系(简称“外部董事联结”)公司的财务重述概率无显著影响。强化媒体报道和内部控制质量是缓解会计信息质量检查在外部董事联结中间接治理失效的有效措施;会计信息质量检查监管力度加大会进一步降低被公告公司以及内部董事联结公司财务重述概率。     

结构异质性对中国能源高质量发展的影响研究

基于结构异质性对能源高质量发展影响的理论分析,使用稀疏主成分分析方法测度中国能源高质量发展水平,构建中国和八大经济区域面板分位数回归模型,实证研究了结构异质性对中国能源高质量发展的影响。结果表明：2003—2020年中国能源高质量发展水平有所提升,但仍存在明显的区域发展不平衡问题,西部地区和北部沿海地区的能源高质量发展水平更高。产业结构与能源高质量发展水平呈负相关关系,能源消费结构、资本配置结构与能源高质量发展水平呈正相关关系。     

Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients

Disaster-affected clients demand significant additional effort from their audit office, and hence strain the audit office’s resources available to other non-disaster-affected clients. We consider audit offices with disaster-affected clients to be strained offices and find that, compared with clients audited by non-strained audit offices, non-disaster-affected clients audited by strained audit offices are more likely to have their financial statements restated. This result suggests the financial reporting quality of companies not directly exposed to disasters could also be negatively affected by the disasters, due to their auditors’ strained-resource issue. We further find such a negative effect is more pronounced when the degree of resource constraints is greater and when the audit office lacks client experience or industry expertise. We offer novel evidence of financial reporting consequences of natural disasters, focusing on the externality of disasters on companies not directly affected by disasters. The findings have important implications for regulators in making disaster-related policies, for auditors in managing their client portfolios, and for companies in making auditor choice decisions.     

SERVCON: development and validation of a multidimensional service convenience scale

As customers have demanded greater convenience in service exchanges, researchers have responded by incorporating the convenience construct into their conceptual models and empirical studies, but a comprehensive, formally validated measure of convenience remains lacking. This study conceptualizes service convenience as a second-order, five-dimensional construct that reflects consumers’ perceived time and effort in purchasing or using a service. Service convenience dimensions are salient at different stages of the purchase decision process. Given this conceptualization, the study presents the development and validation of the SERVCON scale, a comprehensive instrument for measuring service convenience. The five dimensions are independent within a nomological network that illustrates distinct antecedent and consequent effects, and the results reinforce the multidimensional representation, offering insight into the distinctive relationships between each service convenience dimension and its antecedents, such as competitive intensity, and consequences, such as repurchase behavior. The findings help researchers and managers understand a fully conceptualized convenience construct and facilitate the measurement of convenience in future empirical studies.     

企业环境成本核算基本问题探讨

世界环境保护问题引起了全社会的高度重视,要求企业减少环境污染、降低影响环境的物质能源消耗、建立并实施环境成本制度的呼声越来越高.传统的环境成本核算存在很大局限性,应完善环境成本核算内容并确立科学的确认与计量方法.     

制约我国科技创新的环境因素研究

走科技创新之路是我国今后中长期的战略决策.然而,目前我国科技创新的硬环境和软环境基础相对都比较薄弱.基于全国科技工作者的调查数据,我们分析了目前影响我国科技工作创新的主要环境因素.结果表明:创新管理体制和运行机制、国家资金支持力度、组织制度和创新氛围以及我国传统文化因素等是制约科技创新的主要因素.在讨论的基础上提出了相应的对策.     

井陉西部地区白云岩矿特征及其成因

河北省井陉西部地区白云岩分布广泛，约占此区面积三分之一，主要为三山子白云岩，其中一段赋存有工业价值的白云岩矿体，目前尚未充分开发利用。本文对白云岩矿的地质特征、成因和形成环境等进行了探讨，以引起有关部门和人士的关注，而得以充分开发利用。     

制度环境的改善与我国房贷证券化的推进

实行房贷证券化,能够积极有效地推动银行和金融市场的发展,增强国家宏观政策施行的效果,从而促进经济社会的发展。借鉴美国等模式的经验,推进我国房贷证券化,需要构建适合我国MBS发展模式及其体制建设,为住房抵押贷款证券化提供发展空间,创造发展环境。