Disclosure of reserve quantum in the extractive industries

We explore why some firms in the extractive industries disclose mineral reserve quantum in their annual reports and others do not. We propose that the firms' reserve disclosure policies are a function of the extent of information asymmetries, as well as information production, litigation and proprietary costs. More specifically, we propose that a firm's decisions to disclose reserves in the annual report are a function of the stage of the firm's operations, use of project financing, and the cost of measuring reserves. Empirical tests are confirmatory.     

试论我国会计国际化的一个可能途径

文章基于对会计本质的统计属性及会计对环境的依赖性的分析,提出我国会计国际化的一种可能的途径。从理性经济人的角度出发,文章认为我国会计国际化的进程取决于相关的成本效益的权衡,并对所提出的我国会计国际化的这种可能的途径进行初步的成本与效益分析。     

美联储前瞻性指引对新兴市场国家的溢出效应研究

基于前瞻性指引溢出效应的相关理论,选取17个代表性新兴市场国家为研究对象,运用面板向量自回归(PVAR)模型实证分析美联储前瞻性指引对新兴市场国家的溢出效应.结果表明:美联储前瞻性指引在短期内对新兴市场国家金融市场具有一定的冲击,在长期内对新兴市场国家经济增长存在滞后的正向作用.新兴市场国家应采取应对策略,做好风险识别和预警,加强预期管理,增强货币政策协调和合作,有效防范和化解外溢影响.     

关于自然保护投入来源的探究

现阶段自然保护的目标是提高经济增长的稳定性和降低经济增长的社会成本。围绕着这一目标,解决自然保护所需投入问题的关键,是建立行之有效的投入机制。     

关于经济学根本范式的讨论——与经济学技术关系论者商榷

关于经济学分析范式的纯理论争论，不外乎是两种分析方法的对立。一种是古典传统剩余理论的“社会关系”分析，另一种是新古典传统供求理论的“技术关系”分析。马克思经济学坚持的是由特定的社会经济关系所决定的竞争及其博弈规则的理论，是以货币量值计量的，与后凯恩斯主流经济学的生产函数的技术关系分析无关，并从资本存量与收入流量的联系中讨论经济稳定增长状态及其波动的分析框架。     

Bioenergy Crop Production in the United States: Potential Quantities, Land Use Changes, and Economic Impacts on the Agricultural Sector

The U.S. Departments of Agriculture and Energyjointly analyzed the economic potential for,and impacts of, large-scale bioenergy cropproduction in the United States. Anagricultural sector model (POLYSYS) wasmodified to include three potential bioenergycrops (switchgrass, hybrid poplar, and willow). At farmgate prices of US $2.44/GJ, anestimated 17 million hectares of bioenergycrops, annually yielding 171 million dry Mg ofbiomass, could potentially be produced at aprofit greater than existing agricultural usesfor the land. The estimate assumes highproductivity management practices are permittedon Conservation Reserve Program lands. Traditional crops prices are estimated toincrease 9 to 14 percent above baseline pricesand farm income increases annually by US $6.0billion above baseline.At farmgate prices of US $1.83/GJ, anestimated 7.9 million hectares of bioenergycrops, annually yielding 55 million dry Mg ofbiomass, could potentially be produced at aprofit greater than existing agricultural usesfor the land. The estimate assumes managementpractices intended to achieve highenvironmental benefits on Conservation ReserveProgram lands. Traditional crops prices areestimated to increase 4 to 9 percent abovebaseline prices and farm income increasesannually by US $2.8 billion above baseline.     

控制权性质影响税收敏感性吗?——基于企业劳动力需求的检验

西方学者研究表明企业所得税是劳动力需求的重要影响因素,这一理论在中国是否适用?中国大部分上市公司为国有控股企业,这一特殊的制度背景是否会影响企业所得税与劳动力需求的关系?本文基于2007年企业所得税改革这一外生政策变化,在检验西方企业所得税与劳动力需求关系的理论在中国是否适用的基础上,就不同控制权的性质是否会影响企业劳动力需求的税收敏感性进行了检验。研究发现企业所得税税率降低和"就业税盾"增加提高了企业劳动力需求,但这种税率和"就业税盾"的变化对国有控股企业劳动力需求变化的影响要显著小于非国有控股企业。这表明税收是影响企业劳动力需求的重要因素,但国有控制权使得这种税收敏感性变弱。本文的研究结果不仅丰富了相关领域的国际学术文献,而且对我国就业政策的制定具有政策含义。     

湖南八大公山国家级自然保护区国家重点保护和珍稀濒危植物区系分析

从属和种的水平上分析了八大公山国家级自然保护区国家重点保护和珍稀濒危植物的区系成分特点。结果表明,该保护区共有国家重点保护和珍稀濒危植物31科44属53种。其中有国务院1999年8月4日批准公布的I级重点保护植物4科4属6种,II级重点保护植物18科23属29种;有《中国珍稀濒危保护植物名录》(1987)和《中国植物红皮书》所列的濒危植物2科2属2种,稀有植物14科15属16种,渐危植物15科19属20种。其区系具有由亚热带植物区系向温带植物区系过渡,但热带性质比较明显的特点,而且中国特有成份是该区系中非常重要的组成部分。     

西方庸俗经济学理论对中国的误导

通过对西方经济学理论庸俗性表现的反思，可得出如下结论：（1）不能割裂个人与社会，个人与国家，个人与集体的联系，而过分宣扬“经济人”或“理性人”的假设；（2）不能割裂经济与政治、意识形态的关系而孤立地研究经济。对于西方经济学理论，不能仅仅研究其理论本身，还应研究其产生的思想和文化背景；不能照搬西方的理论和模式，不能过分倚重或迷信经济数量分析。对于中国的经济问题，必须放在中国的历史、思想、文化、民族心理等这样的大背景下来开展研究和寻求解决途径。     

Planes,trains and wheelchairs in the bush: Attitudes of people with mobility-disabilities to enhanced motorised access in remote natural settings

Managers of remote and wilderness environments have been among the last to accommodate the needs of tourists with mobility-disabilities – partly because of the physical difficulties and expense of doing so, but also due to a wider desire and mandate to preserve the natural and wilderness character of such areas. This research explores the extent to which those with mobility-disabilities desire enhanced access to natural areas. Do they share the same desires and values with respect to wilderness and access as the able-bodied? This paper reports upon a survey of over 400 residents and tourists, some with mobility-disabilities and some able-bodied, and compares their attitudes with respect to the development of various forms of motorised access to wilderness environments. Significant differences were found between the two groups in terms of their desire for greater access and also in how they view the impacts of such development. The group with mobility-impairments expressed a stronger desire for enhanced access in such environments. The environmental values of both groups were also examined using the revised New Ecological Paradigm scale, however no significant differences were found between the groups. The implications for tourism providers and wilderness managers are discussed.