会计准则制定的国家博弈及经济后果

本文从经济利益着手,分析了各主要国家及经济组织对会计准则制定权的争夺,指出会计标准的国际化背后的实质是各国的利益之争。在国际会计准则制定的过程中利益斗争将长期存在,政治化程序不可避免,而最终的国际会计准则将是各方利益之争的均衡结果。我国也应积极、充分参与其中。     

Modeling household activity–travel interactions as parallel constrained choices

The daily activity-travel patterns of individuals often include interactions with other household members, which we observe in the form of joint activity participation and shared rides. Explicit representation of joint activity patterns is a widespread deficiency in extant travel forecasting models and remains a relatively under-developed area of travel behavior research. In this paper, we identify several spatially defined tour patterns found in weekday household survey data that describe this form of interpersonal decision-making. Using pairs of household decision makers as our subjects, we develop a structural discrete choice model that predicts the separate, parallel choices of full-day tour patterns by both persons, subject to the higher level constraint imposed by their joint selection of one of several spatial interaction patterns, one of which may be no interaction. We apply this model to the household survey data, drawing inferences from the household and person attributes that prove to be significant predictors of pattern choices, such as commitment to work schedules, auto availability, commuting distance and the presence of children in the household. Parameterization of an importance function in the models shows that in making joint activity-travel decisions significantly greater emphasis is placed on the individual utilities of workers relative to non-workers and on the utilities of women in households with very young children. The model and methods are prototypes for tour-based travel forecasting systems that seek to represent the complex interaction between household members in an integrated model structure.     

Applying Public Participation Geographic Information Systems for Coastal Wading Bird Conservation

Coastal estuaries in the northern Gulf of Mexico are important habitat for wading birds, but are threatened by land use and ecological changes. Conservation has been demonstrated to be more effective when stakeholders are included in the decision-making process. Public Participation Geographic Information Systems (PPGIS) facilitates the inclusion of stakeholder preferences in the planning process by allowing a direct spatial comparison with other ecological data. In this study, we used a PPGIS survey of residents of two counties on Alabama’s Gulf Coast to identify wading bird conservation hotspots as identified by local residents. Additionally, we assessed the ability of general public respondents to accurately identify wading bird habitat, determined whether participants associated wading bird habitat with particular land cover types, and examined whether respondents identified areas with high wading bird species richness. We found that respondents could accurately identify suitable wading bird habitat on a map of the study area, but underrepresented riparian forest, which is an important habitat for many wading bird species. Additionally, participants tended to prioritize areas that support higher wading bird species richness. Thus, this study demonstrated how PPGIS can function as an important tool for incorporating both stakeholder management preferences and identifying knowledge gaps.