Pollution Externalities in a Model of Endogenous Fertility and Growth

An endogenous growth model with human capital formation, pollution caused by production of consumption goods, and endogenous fertility decisions made by altruistic agents with infinite horizons is presented. Consequences for optimal policy of modelling fertility as an explicit decision variable are examined. Because ordinary lump-sum transfers to individuals are no longer neutral, either revenue from a pollution tax must be redistributed to dynasties (working as an implicit tax on child births), or lump-sum transfers must be supplemented with an explicit fertility tax. Alternatively, the government can avoid distortions of the fertility decisions by maintaining an appropriate public debt. When abatement is highly productive, it can be optimal to subsidize fertility in order to increase total production.     

环境分析中沾污与损失的来源及相应对策

将环境污染分析的全过程中沾污的来源归纳为实验室空气、实验用容器、实验设备、实验试剂、实验用溶剂以及工作人员等 6个方面 ;将损失的来源归纳为容器吸附和挥发损失两方面 ,同时给出了减轻沾污与损失的对策     

Disclosure of Private Information and Reduction of Uncertainty: Environmental Liabilities in the Chemical Industry

We investigate the potential uncertainty-reducing role of accounting information in the context of contingent Superfund liability valuation. We first develop theoretical arguments for the way reduction of uncertainty regarding these contingent liabilities is expected to affect security prices. Empirical proxies are developed for two types of uncertainty surrounding contingent Superfund liabilities: site uncertainty and allocation uncertainty. In a valuation framework, we then investigate whether financial statement disclosures and accruals reduce uncertainty and thereby affect security valuation. Specifically, we analyze the interaction of private information contained in firm disclosures and accruals with inherent uncertainty surrounding contingent Superfund liabilities. Results suggest that in a regulatory environment allowing substantial reporting discretion, firm-provided financial statement information affects valuation of contingent Superfund liabilities by reducing uncertainty. Further, we find that information revealed through accruals versus disclosures is differentially effective at reducing site and allocation uncertainty.     

建立和完善环境管理体系实现企业可持续发展

针对加入WTO后石油天然气行业所面临的形势，从国际、国内、行业三个方面进行了详细分析，找出了我国石油行业之间的差距以及自身存在的问题。只有巩固与完善石油行业HSE管理体系，建立并实施加14000环境标准管理体系，正确处理好HSE管理体系与ISO 14000环境标准管理体系间的关系，才能最终实现我国环境标准与国际环境标准接轨。同时还要积极推行清洁生产，使企业从传统的由资源到产品再到污染物排放的线型经济模式中解脱出来，实现由资源到产品最终到再生资源的循环经济模式。只有这样，企业才能做到环境与经济的融合，才能提高企业市场竞争力，最终实现可持续发展。     

中国企业技术创新成功的环境条件分析

企业技术创新成功的环境条件分为四个不同的层次和五个不同的维度。由于我国企业环境建设不系统,因此我国企业没有成为技术创新的主体。正确认识我国企业技术创新环境问题是十分必要的。     

美国环境产权对我国的启示

环境产权是从制度角度界定自然环境和生态环境的权利束。包括物质经济、非物质经济和环境经济在内的"立体经济论"是其存在的理论基础。以环境产权促进环境经济,规制立体经济,美国很典型。美国环保体系的确立标志其环境产权体系形成,重视环境产权是其私有制、环境产权自身特点及经济运行的需要。中国经济发展应摒弃环境产权视角下产权学派的产权观。     

我国火力发电厂环境成本控制研究

在"厂网分开、竞价上网"的竞争环境下,各火力发电厂加强环境成本控制,完善环境成本管理已经成为提高企业竞争力的必然选择.这里首先介绍了我国火力发电厂的环境污染和成本开支现状,重点分析了燃煤火力发电企业的各环境成本项目,得出了环境成本公式,并依据公式确立了环境成本控制的三个核心目标,提出了环境成本控制的方法与绩效考核办法,最后指出加强环境成本控制意义重大,是各火力发电厂可持续发展的必由之路.     

Revisiting the Miles and Snow strategic framework: uncovering interrelationships between strategic types,capabilities, environmental uncertainty,and firm performance

The Miles and Snow strategic type framework is re‐examined with respect to interrelationships with several theoretically relevant batteries of variables, including SBU strategic capabilities, environmental uncertainty, and performance. A newly developed constrained, multi‐objective, classification methodology is modified to empirically derive an alternative quantitative typology using survey data obtained from 709 firms in three countries (China, Japan, United States). We compare the Miles and Snow typology to the classification empirically derived utilizing this combinatorial optimization clustering procedure. With respect to both variable battery associations and objective statistical criteria, we show that the empirically derived solution clearly dominates the traditional P‐A‐D‐R typology of Miles and Snow. Implications and directions for future research are provided. Copyright © 2004 John Wiley & Sons, Ltd.     

The potential of integrated reporting to enhance sustainability reporting in the public sector

This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The findings show a steady increase in the quantity and quality of sustainability disclosures. In 2012, the organization chose to adopt the IR framework in order to enhance sustainability reporting for all stakeholders. The IR process resulted in a more balanced disclosure of material aspects of sustainability. However, while IR has the potential to enhance public sector sustainability reporting, inter-generational equity issues were ignored.     

再谈环境保护税设置——基于两类竞争制造企业环保技术创新策略的演化博弈

利用演化博弈模型分析处在竞争的两类制造企业(在位企业和进入企业)的环保技术创新策略问题,考量以环境保护税为主体的环保规制如何科学设置才能更好地促进制造业企业的环保创新.研究发现:创新效应和市场需求均影响企业创新策略演化的均衡结果,并在两阶段博弈分析的基础上,得出市场需求和创新效应共同作用下两类制造企业的生产策略选择方案.因此,环境保护税的改革与实施应注意掌握好时点,税率的设置应充分考虑不同行业环保创新效应和产品市场需求,进行区别化的、动态的税率设置,并加大其他税种对环境保护税的支持.