伦敦都市区新城发展及其对我国城市发展的启示

大城市规模巨大、城市问题突出,许多国家力图通过发展新城来缓解城市问题、塑造合理有序的区域土地利用格局。英国是世界上最早完成城市化和工业化的国家之一,田园城市和新城的概念都起源于该国,至今约有100多年的历史。英国城市发展理念先进,在理论和实践上都积累了很多成熟的经验。在考察英国新城概念演变的基础上,分析了伦敦都市区8个新城的功能和特点、新城发展中存在的问题及其引起的争议。希望通过总结伦敦新城发展过程中的成功经验和失败教训,为我国大城市的新城发展和城市布局提供参考。     

International Implications of the Cost of Compliance with the External Audit Requirements of Section 404 of Sarbanes–Oxley

The Sarbanes–Oxley ACT (SOX) was effective for many large U. S. companies for fiscal years ending on or after December 15, 2004. Some, cross listed, non U. S., companies must comply with the provisions of Section 404 (404) of SOX for fiscal periods ending on or after July 15, 2006. The purposes of this study are to review the implications of SOX 404, to assess SOX 404’s potential impact on world-wide securities regulation, assess the impact of SOX 404 on external audit fees for the initial group of filers during the first 2 years it was effective and assess SOX 404’s prospective economic impact on foreign companies that cross list their securities in the U. S. Our finding indicated that audit fees increased by an average of 65% for the initial group of filers in the first year SOX 404 was effective and by .9% in the second year. This increase was reflected in a .5% decrease in earnings for these companies. We conclude that although similar results might be expected for foreign companies that cross list, the implementation costs do not provide sufficient reason to weaken or eliminate SOX 404’s requirements at this time.

国际银行业并购的特征、动因及其启示

文章概述了20世纪90年代以来国际银行业并购浪潮的特征,剖析了其产生的原因,并在此基础上着重探索和研究了中国银行业的应对之策。     

农地流转的政策议程与媒体议程研究——基于1978—2018年报道的实证分析

[目的]改革开放以来,农地流转作为中央农业农村改革的重要问题,受到政府当局和媒体的广泛关注,关于农地流转的政策议程和媒体议程是如何演进的?他们两者的关系又怎样?弄清这些问题有利于正确定位媒体作用,促进农地流转政策设置、实施的科学合理性。[方法]文章基于1978—2018年全国农地流转政策数量和《人民日报》报道数量,首先梳理了农地流转政策议程、媒体议程的演变,进一步通过格兰杰因果方法对两个议程间的互动关系做出实证检验。[结果]农地流转的政策议程和媒体议程互为影响,其中媒体议程无论是长期还是短期都能够对政策议程产生显著性影响,而政策议程仅在中长期显著影响媒体议程。[结论]政府应与媒体的合作积极引导媒体规范化以发挥宣传、监督作用,加强媒体对特定农地流转政策的跟进,并通过媒体的“中介”作用促进农地流转政策设置及实施的科学合理性。     

澳大利亚《2005年残疾人教育标准》:内容、特征及启示

《2005年残疾人教育标准》是澳大利亚为促进残疾人教育、保障残疾人权益的一部详尽法规,其具体的规范不仅有效地保障了残疾人受教育和培训的权利,而且保障了实施主体的操作与执行,是一部在立法、实施和监管方面都相对完善的法规,为我国残疾人教育立法提供了重要启示和借鉴。     

社会性别分析方法论与女性主义经济学研究——对新古典主流经济学的挑战

女性主义经济学源于20世纪60年代,后现代哲学思潮的出现和新古典主流经济学的内在缺陷是其发生的理论背景。女性主义经济学运用独特的社会性别分析方法,从研究主题和内容、模型以及研究方法等方面对新古典主流经济学的核心范式提出了批判和挑战。这种批判和挑战对于改造、发展现代经济学等有着重要的理论价值。     

国外邮轮旅游研究进展

随着国内邮轮旅游的兴起和发展,邮轮旅游业发展亟待理论与经验的引导。国外邮轮旅游研究主要集中于邮轮产业与邮轮企业以及邮轮旅游者行为这三大领域,文章对国外邮轮旅游相关文献的研究内容及其使用的研究方法进行了梳理和分析,并为我国邮轮旅游研究和邮轮业发展提出了启示。     

国内外耕地轮作休耕的实践比较及政策启示

[目的]耕地具有农业生产、生态景观和生态服务等多种价值和功能,是粮食生产的根本保证,也是发展绿色农业、发挥土地生态景观功能和生态服务价值的基础。近年来,我国面临耕地质量下降、耕作层变浅、水土流失加剧等问题。推行耕地轮作休耕制度,能够"藏粮于地,藏粮于技",提升耕地质量,保障长久粮食安全。国外有关耕地轮作休耕的实践研究已有很多成功的案例,文章试图通过分析国内外轮作休耕制度和政策,期望为我国轮作休耕制度的建立和优化提供一定的借鉴。[方法]通过总结美国、德国、加拿大、日本耕地轮作休耕的实践经验,结合我国轮作休耕相关政策,对比我国轮作休耕与其他国家的不同点。[结果]我国耕地轮作休耕在政策目标、粮食安全压力、补贴机制、轮作休耕类型方面与国外不同,因此应该在符合我国国情和现实的前提下逐步推进,提出休耕轮作政策实施应注意的问题。[结论]在政策推进过程中应注意市场机制与政府决策的结合,第三方评估机构的作用和基层政策实施机构的建设,争取以轮作休耕为契机推进农业理念和技术模式创新。     

Cultivated land productivity potential improvement in land consolidation schemes in Shenyang,China: assessment and policy implications

Cultivated land productivity potential improvement (CLPPI) assessment is the fundamental basis to launch land consolidation, which is one of the most important way to increase the grain productive capacity. Previous studies on CLPPI assessment have focused on factors related to natural conditions of cultivated land, but they ignored the impacts of utilization conditions, including plot characteristics and agricultural infrastructure, which account for substantial CLPPI from land consolidation. Based on the crop-growth model and Agro-ecological Zoning (AEZ) methodology, this paper proposed a modified CLPPI assessment model to estimate the improvement of land productivity potential via land consolidation. Meanwhile, the contribute rates of different factors involved in determining the CLPPI were also analysed to reveal the ideal work focus and policy direction for land consolidation. Results showed that the calculated CLPPI values had obvious spatial variety in Shenyang, of which the average was 326.18. For the consolidation case, total crop production in Shenyang could be increased by as much as 149.89 × 107 kg, 20% of the current yield. CLPPI is the comprehensive outcome of both natural and utilization qualities of land use, and the current productivity potential of cultivated land in Shenyang relied much less on natural conditions such as soil than on utilization conditions such as agricultural infrastructure. In addition, medium-productivity lands were most appropriate target areas for the implication of land consolidation projects. Actually, the arrangement of land consolidation projects should not only consider CLPPI as in the past, but also add the theoretical productivity potential into consideration. Moreover, the realization of estimated CLPPI also calls for active changes of the whole land management system. An integrated institution for the full implementation of land consolidation, proper regulations and laws on the follow-up protection of cultivated land productivity potential, economic policies to stimulate the willingness of farmers, and a transfer mechanism for cultivated land are all needed policy changes.     

What Makes for a Contribution? Elaborating on Our Publication Expectations at JBL

This editorial elaborates on the expectations for research destined for publication in the Journal of Business Logistics (JBL). We explore the dimensions of topical coverage, theory, methods, and research implications. The purpose of expounding these expectations is twofold: (1) to inform prospective authors on how to best position their work for submission, and (2) to initiate our reviewers and associate editors (AEs) of the expectations for the evaluation of research. By better illuminating our expectations, authors will have a better experience with the journal, associated with higher levels of success. Also, reviewers and AEs will be better prepared to express their opinions in a constructive fashion, helping to nurture more impactful papers. The editorial concludes by introducing the articles appearing in the current issue of the journal.