Sustainability impacts of car road pricing: A computable general equilibrium analysis for Austria

Nationwide car road pricing schemes are discussed across Europe. We analyse the impacts of such schemes with respect to environmental, economic and social indicators of sustainability, also quantifying the trade-offs among these three dimensions under different charging principles and revenue recycling options. In our analysis we employ a computable general equilibrium (CGE) approach, develop a modelling structure for private transport and provide detailed empirical analysis for the case of Austria. Regarding the social dimension, it has often been argued that poorer households (and commuters) would have to bear a disproportionate share of the road pricing burden. We find the contrary, i.e. a stronger negative policy impact on richer households, and on a small group of intensive car users. The choice of revenue recycling is able to ameliorate the negative social and economic effects of road pricing, without reversing the desired positive environmental effects. For political feasibility, questions of distributional impacts are most urgent and therefore we address them systematically within a quantitative framework.     

From natural resources and environmental accounting to construction of indicators for sustainable development

Norway has a long history in trying to develop management tools for sustainable development. From the early development of natural resources accounts in the 1980s, through discussions of the usefulness of indices like “green GDP” to efforts of developing sustainable development indicators, experiences have been gained. The paper seeks to both describe the landscape and discussions associated with the key terms, and to communicate some lessons drawn from the Norwegian experiences. The conclusion focuses on the fact that whatever information is collected and organised to support the relevant decision-making processes, the final outcome should always be judged in terms of its impacts on policy processes. Thus, we issue a warning against large-scale development of information systems, without due regard to the final utilisation of the output.     

Environmentally Sustainable Transport: Definition and Long-Term Economic Impacts for Austria

The transition to an environmentally sustainable transport system involves a combination of technological and demand-side transport policies. Regulatory, educational and economic instruments can be used to enhance the development of cleaner transport technologies as well as the shift from road-based towards more environmentally benign modes of transport. This article provides estimates of overall economic impacts in the long term and describes the required change in the transport system. The article proceeds in three steps. First, this article reviews concepts of sustainability and applies them to transportation. Second, a small open economy computable general equilibrium model for Austria is developed to evaluate the long-term macroeconomic and sectoral impacts of a sustainable freight transport policy. Third, simulation results are discussed and conclusions drawn concerning the crucial features of a sustainable freight transport policy.Although the required transition within the transport system is substantial, the economic costs in terms of GDP are comparably low and employment is likely to increase slightly.     

关于建立或有环境成本准备金制度的基本设想

本文通过对计提或有环境成本准备的现实意义、计提的理论依据、账务处理及信息披露所进行的详细论述,提出了对环境问题进行预防在先、监管到位、责任到主体、未来补偿有保障、建立或有环境成本准备专门基金的观点。对企业计提或有环境成本准备无疑将是会计对人类选择可持续发展道路所做的巨大贡献,也将是会计学适应可持续发展模式需要的重大成果。     

从科学发展观视角看企业财务管理目标

财务管理目标客观上受到财务主体和企业理财环境的影响。通过剖析科学发展观对企业理财环境和利益相关者的影响,指出在新的历史条件下——知识经济和可持续发展战略,企业财务管理目标中必须加入新的元素。在科学发展观的引导下,提出企业财务管理的新目标——基于权益资本、人力资本和社会资本之上的企业价值最大化。     

企业可持续成长的财务视角及实证分析

本文从财务的角度对企业实际增长率、可持续增长率及其相互关系进行了分析,提出企业最大可持续增长率、营业最大可持续增长率两个代理变量,并用2005年6月30日前在市的深圳证券交易所23家房地产上市公司年报会计信息,对企业实际增长率与可持续增长率之间的关系进行了实证分析,为进行企业经营预警和破产预警研究做了准备。     

论绿色企业的制度创新

绿色企业将成为 2 1世纪现代企业发展的主导潮流 ;构建绿色企业创新体系的过程 ,也就是形成市场化、知识化与生态化有机结合与协调发展的现代企业制度。发展生态市场经济 ,走出一条生态与经济协调发展的绿色企业建设之路 ,才能真正建立起生态与经济一体化的现代市场经济体制和与之相应的市场化与生态化内在统一的现代企业制度 ,这是绿色企业制度创新内生化与企业经济可持续发展的必由之路。     

国外持续发展研究概况

本文从“持续发展”提出的背景,“持续发展”的基本意图与本质,研究与讨论的热点诸方面,概述了国外“持续发展”研究动态。并介绍了近年来活跃在“持续发展”研究领域的一些国际机构。     

基于人地关系理论的区域土地持续利用规划反思

土地数量的有限性和土地需求日益增加构成土地资源持续利用的特殊矛盾,协调土地供给和需求是土地资源持续利用的永恒主题,是土地利用规划的重要内容。土地数量的有限性和土地需求日益增加之间的矛盾,从地理学人地关系理论角度来看,属于人类社会发展与自然环境之间的矛盾。从人地关系理论对土地持续利用规划进行反思,分析现有规划中存在的问题,提出基于人地关系协调共生的土地持续利用规划对策措施,对土地持续利用规划的进一步完善与发展具有重要的意义。     

中国古代朴素生态经济观念及其在农业上的应用

中国古代朴素的生态经济观提倡“天人合一”的系纯思想，应用于农业上，则以精耕细作、综合经营为特征，通过物质循环利用，保护农业自然资源和生物多样性，因地、因时、因物制宜地发展农业生产，有力地促进了中国农业长达四千年的漫长演进历程，保证了中华民族的生存与发展。本文对中国古代的生态经济思想及其在农业上的应用范例进行了剖析，并据此提出了中国当代农业在继承传统的基础上进一步发展的途径。