中美日环境会计信息披露差异研究

由于建立环境会计制度的时间不同、环境会计发育程度不同以及各国相关法律规定的不同，各国企业对环境会计信息的披露情况存在较大差异。笔者通过对中美日三国环境会计信息的披露形式和内容进行比较，认为应从加大宣传力度，进一步完善立法、加强执法、尽快制定环境会计准则和信息披露制度，提高企业管理者、会计人员的环保素质等方面入手。逐步完善我国的环境会计制度。     

环境所有权、贸易结构变迁与污染分布——基于超边际经济学框架的分析

文章引入环境所有权概念,运用新兴古典经济学的超边际分析方法,研究了贸易结构变迁与相应的污染分布和转移,旨在揭示大国污染效应、工业化路径的环境效应、贸易结构变迁的环境所有权因素以及环保政策失效的原因。研究推导出不同国家间环境所有权模糊程度和交易效率变化对贸易结构变迁与污染分布变化的作用机理。研究命题可用于解释现实贸易发展中存在的环境污染现象。     

浅谈铁路基层车务段汽车管理及费用控制

目前铁路基层车务段管理范围日趋扩大,较大的车务段甚至包括特等站、编组站等在内的大小几十余个站,点多线长的特点势必使与生产密切相关的汽车费用大幅上涨,因此也对车务段汽车管理及费用控制提出了更高的要求,针对目前汽车管理的现状及难点,深入分析,查找控制汽车费用的关键因素,提出了可行的费用控制方案,取得较好的控制效果。     

数字时代商业生态系统何以共创价值——基于动态能力与资源行动视角的单案例研究

本研究以“探索数字时代商业生态系统价值共创的作用机理与实现路径”为研究问题,以海尔智家为案例研究对象,基于动态能力、资产编排与资源协奏组合视角,使用探索性单案例研究,解析了商业生态系统价值共创实现机理。研究结果：①在动态视角下剖析了商业生态系统发展扩张、不断利用资源建立领先优势的过程路径,明确了个体、组织、系统层面的价值共创类型细分,构建了数字时代商业生态系统价值共创机理模型。②探索出资源行动与动态能力存在的协同演化关系：资产编排补充了资源协奏对资源的感知过程,动态能力填补了资源协奏对环境的感知过程,三种视角嵌套耦合共同完成了商业生态系统资源-能力-价值的动态创造过程解释。③数字技术与数据资产重新定义了资源与能力,拓展了资源协奏在数字时代的适用范围。本研究为数字时代商业生态系统管理资源以实现价值共创提供了指导方向。     

黄河小浪底工程移民安置环境影响评价

本文阐述了小浪底移民安置影响区的基本情况,着重就移民安置对土地资源、生物资源、水资源、公共卫生以及移民安置对移民在经济、生活、文化等方面的影响进行了分析评价,提出了发展对策。     

地方政府环境支出行为的空间策略互动研究——传导机制与再检验

本文从理论和实证两个维度检验了地方政府环境支出行为的空间策略互动的传导机制。结果表明,环境支出存在明显的空间策略互动与时间滞后效应。其表现为相邻省级地区之间环保财政支出行为的互相模仿和路径依赖。外商直接投资和财政分权并不是导致地区间环境支出"逐底竞争"的直接原因。在构建多维度政绩考核体系来引导政府财政支出竞争的同时,建立地区间环境支出的协调机制和对外开放等途径,有利于实现均衡和绿色发展。     

运用排污权交易改善晋江市垃圾治理现状

如何建设节约型社会是时下舆论讨论的热点问题之一,正确处理好经济发展与环境保护也是建设和谐社会的核心命题之一。本文通过分析晋江市工业垃圾治理模式如何由靠牺牲环境为代价的粗放型模式—模式Ⅰ,向封闭的、可循环的集约型模式—模式Ⅱ转变,证明经济发展与环境保护是完全可以协调统一的;同时,通过分析模式Ⅱ的不足,进一步引入排污权交易理论,结合晋江市的实际情况,创造性地提出了具有实用性和通用性的垃圾治理方式——模式Ⅲ。     

The effect of sporting success and management failure on attendance demand in the Bundesliga: a revealed and stated preference travel cost approach

This study examines the private consumption benefits of sports attendance using revealed and stated preference data from 28 Football Bundesliga teams across three divisions. Survey respondents were presented with positive (sporting success) and negative (management failure) scenarios and asked for the number of game trips if each scenario occurred. The results of a pooled random effects Poisson model show that travel costs and ticket price have a significant negative effect on the number of home game trips. The weighted consumer surplus per game trip including travel costs and ticket prices is €345. Consumer surplus per game trip was found to change by €41 (first division) and €98 (second and third division) if the positive scenario occurred and by €39 if the negative scenario occurred.     

Examination of Multiple Criteria in Health Technology Assessment for Application to Instrumental Analysis

Abstract:

The instrumental-ceremonial dichotomy is the analytical concern emphasized in instrumental analysis by original institutional economists for making welfare decisions. Paul Dale Bush and Wolfram Elsner explained that warranted criteria are required in order to conduct instrumental analysis. The concern for criteria led to an examination of multiple criteria decision analysis in health technology assessment in order to improve instrumental analysis. Health technology assessment (HTA) is one of the most active and extensive areas of analysis for policy making because medical technology changes very rapidly, expenditures on it are high and growing, it can harm as well as help, and there is intense personal concern by citizens who want wellness. Although HTA, especially with regard to the analysis of multiple criteria, has made considerable progress, its appraisal has been a disappointment. Thus, the purpose of this paper is to critique aspects of multiple criteria HTA in order to further develop instrumental analysis.     

Double Dividend with Involuntary Unemployment: Efficiency and Intergenerational Equity

This paper analyzes the double dividend and distributional issues within an overlapping generations model framework with involuntary unemployment. We characterize the necessary conditions needed to obtain a double dividend, when the revenue of the environmental tax is recycled by a variation of the labor tax rate. We show that an employment dividend may occur without any efficiency dividend and that the young generation is not always harmed by the fiscal reform, even without any intergenerational transfers. Therefore, three dividends (environmental, efficiency and intergenerational equity) can occur simultaneously.