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1.
The theoretical and the practical studies in the field of environmental accounting are often two separate lines of work. In this study, we develop an optimal control theory model for adjusting NDP for the effects of SO2 and NOx emissions, and subsequently insert empirically estimated values. The model includes correction entries for the effects on welfare, real capital, health and the quality and quantity of renewable natural resources. In the empirical valuation study, production losses were estimated with dose-response functions. Recreational and other welfare values were estimated by the contingent valuation (CV) method. Effects on capital depreciation are also included. For comparison, abatement costs and environmental protection expenditures for reducing sulfur and nitrogen emissions were estimated. The theoretical model was then utilized to calculate the adjustment to NDP in a consistent manner. The estimated damage value of sulfur is close to the Swedish sulfur tax.  相似文献   
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An experimental study investigated the influence of mood on the acquisition of affective consumer attitudes. Within an evaluative conditioning paradigm, participants in happy or sad mood were presented with evaluatively neutral products paired with affectively liked or disliked faces. Subsequent likability ratings revealed that the mere co‐occurrence of a product with the valenced face influenced the evaluation of the previously neutral targets. However, this effect of affective learning was significantly stronger in the sad‐mood condition. A subsequent awareness test indicated that contingency awareness plays a role in the acquisition of consumer attitudes. The implications for consumer research and attitude formation processes are discussed. © 2004 Wiley Periodicals, Inc.  相似文献   
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In global markets, the market shares of the two or three biggest firms sum up more than 90 percent and firms do marketing efforts. However, the classical neo-walrasiano theoretical framework only is able to justify these stylized facts with particular firms’ cost structures, being one reason the presumption that there are no information costs. Towards the rationalization of those stylized facts, I study the evolution of the market structure in a model of price advertising with a variable that controls the degree of openness of regional markets. The main result of the model is that in equilibrium the structure of a global market is the duopoly.  相似文献   
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This paper aims to deepen and advance our understanding of the de-facto accountability processes and practices within Muslim non-governmental organisations (NGOs). We employ a three-fold accountability framework of felt, imposed and adaptive accountability, supported by insight from the Islamic perspective to elucidate our empirical findings. We adopt this framework because it enables us to localise the notions of accountability, allowing a more complete understanding of the de-facto nature of Muslim NGO accountability to emerge within the context of religious ideals and between accountabilities that are externally imposed and those that are internally generated.  相似文献   
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The allocation of time between leisure activities and work has been extensively analysed in academic literature. However, leisure time is limited and there may not be sufficient time to enjoy all the leisure activities desired. Hence, this article considers the allocation of time between substitute leisure activities. International football tournaments provide an opportunity to consider consumers’ preferences for watching football and films in a quasi-natural experimental setting. A trade-off between these leisure activities is identified using a difference-in-difference methodology. Using an original, four-country data set, a large and robust negative effect of mega sports events on cinema admissions is identified.  相似文献   
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The perception of the causes of poverty has long been recognized as a very important factor in the broader study of this social phenomenon. This study covers 15 European Union countries and considers three types of poverty attributions: individualistic, societal, and fatalistic. The individualistic view perception believes the poor are responsible for their situation, the societal perspective blames society for poverty and the fatalistic view considers poverty to be the result of bad luck or fate. A multilevel mixture model with three clusters of countries and six clusters of individuals was identified. Despite the generalization of the social explanations of poverty at the individual or micro level, there are also groups that emphasize more individualistic explanations, blaming the poor for their condition. At the country or macro level, the most developed cluster believes in the individualistic and fatalistic causes of poverty, whereas the least developed clusters explain poverty based on the injustices of society. There is diversity in the way these countries perceive poverty.  相似文献   
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In contemporary African cities, dressing well and wearing exclusive garments has become crucial for people in search of identity, distinction and individuality. The research presented in this article, situated at disciplinary intersections of cultural studies, fashion practices and sustainability, provides a case study of African tailors conducted in Maputo and Lisbon, with a special focus on identity building of African immigrants in Portugal. However, the role of tailors in this acculturation process has been ignored in the consumption approach to creative cities. This study is therefore also a reaction to the mainly Western world of regular couture, and to ‘creative city materials’ that focus on consumption. Instead, we emphasize the importance of African tailors who de facto shape urban experiences—visually incrementing practices—that are fundamental to the comprehension of sartorial culture, while we also allude to the complex intersections between local and global markets. In the first part of this article we describe a semi-ethnographic study among tailors in Maputo and Lisbon. The second part presents a participatory action approach that entailed developing an educational programme for African tailors where culture and creativity meet. This programme empowered tailors to tap into their cultural knowledge on tailoring and their awareness of community identity. In our study we argue that the idea of creative cities and their creative economy should be approached from a cultural perspective, by building awareness of the importance of local creative classes instead of focusing on importing those classes.  相似文献   
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A growing literature documents the existence of strategic political reactions to public expenditure between rival jurisdictions. These interactions can potentially create a downward expenditure spiral (“race to the bottom”) or a rising expenditure spiral (“race to the top”). However, in the course of identifying the existence of such interactions and ascertaining their underlying triggers, the empirical evidence has produced markedly heterogeneous findings. Most of this heterogeneity can be traced back to study design and institutional differences. This article contributes to the literature by applying meta‐regression analysis to quantify the magnitude of strategic inter‐jurisdictional expenditure interactions, controlling for study, and institutional characteristics. We find several robust results beyond confirming that jurisdictions do engage in strategic expenditure interactions, namely that strategic interactions: (i) are weakening over time, (ii) are stronger among municipalities than among higher levels of government, and (iii) appear to be more influenced from tax competition than yardstick competition, with capital controls and fiscal decentralization shaping the magnitude of fiscal interactions.  相似文献   
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