生态文旅类企业会计核算的创新研究——基于生态产品价值实现视角

生态产品价值实现,是体现“绿水青山就是金山银山”理念的重要路径。近年来,我国开展了各类生态产品价值的核算实践,提供了自然生态估值的新视角。通过核算生态产品价值,能够客观体现生态系统提供生态产品的潜力以及生态产品的社会价值。本文以经营自然资源的生态文旅类企业作为生态产品会计核算的主体,结合会计学基础理论和生态价值常用的评估方法,针对生态文旅类企业构建了企业生态产品会计核算的基本框架,为企业的生态产品运营提供了全新的管理工具。     

文化差异对流动人口环保行为的影响研究——基于方言距离的实证分析

方言差异对个体环保行为的影响主要依据是文化认同理论,个体对其所属文化群体的情感认同和身份认知,涵盖了对特定文化传统、价值观、信仰、习惯和语言的深刻认同感。该理论指出,文化认同不仅影响着个体对自我身份的认知,也影响着他们对他人、社会群体,以及整个社会的态度和行为。本研究基于中国综合社会调查(Chinese General Social Survey,CGSS)(2013)数据,使用普通最小二乘法(Ordinary Least Squares,OLS)和调节效应模型分析了方言距离对流动人口环保行为的影响及其作用机制。研究结果表明,方言距离总体上显著降低了流动人口的环保行为,且经过内生性和稳健性检验后,这一研究发现依然成立。异质性分析表明,方言距离降低私域环保行为要比公域环保行为更明显,且方言距离降低短期居住者和听说普通话能力较低者的环保行为也更显著。进一步的机制分析发现,较高的环境污染认知、环境重要性认知以及地区环境规制水平均能显著缓解方言距离对环保行为的负面影响。     

Sociodemographic effects on place bonding

Patterns of amenity migration and recreational home development in much of the USA since the 1990s are changing the local sociodemographic make-up and the relationships formed among people and place. We use the psychological constructs of place attachment, place identity, and place dependence to assess differences in these relationships among new and long-time residents and absentee and local residents in three rural counties in the Inland Northwest. We measured place bonding using data from a mail survey of local (n = 531) and absentee (n = 239) property owners. We compared structural models suggested in the literature on the psychology of place, and found that a two-dimensional model representing place attachment and place identity was appropriate for both local and absentee property owners. Local owners exhibited stronger place attachment and place identity than absentee owners. Place bonding constructs were also substantially less impacted by the total number of years a property owner had resided on his or her property than by the number of months per year they lived on the property. The findings indicate that sociodemographic changes such as those manifested in second-home development may lead to a population that is less emotionally, behaviorally, and cognitively connected to the places in question, while sociodemographic changes from permanent in-migration may have a substantially smaller effect on place bonding.     

Towards an integrative model of place identification: Dimensionality and predictors of intrapersonal-level place preferences

Research on place identity has been hampered by confusion in defining the concept and lacks an integrated account of social and motivational processes underlying people's identification with places. We used multilevel modelling (N = 141) to investigate the dimensionality and predictors of intrapersonal variance in place identification, drawing on psychological and anthropological literatures. Confirmatory factor analysis distinguished three dimensions of place identification (attachment/self-extension, environmental fit, and place-self congruity), and each was predicted by a somewhat different combination of needs and motives (e.g., self-esteem, continuity, distinctiveness, belonging, meaning, security, control, aesthetic pleasure) and social/symbolic links to places (e.g., genealogy, economics, loss, narrative, spiritual significance, special events). Satisfaction of needs and motives partially accounted for effects of social/symbolic links.     

The relationship between environmental activism,pro-environmental behaviour and social identity

Research on environmental activism remains poorly integrated and ill-defined and to date, there has been little examination of the relationship of environmental activism, pro-environmental behaviour and social identity. 131 students from an Australian University (M = 25.04 years old, SD = 8.17) voluntarily participated by returning an anonymous questionnaire containing an environmental activism scale, a pro-environmental behaviour scale and a social identity scale. The results revealed that while there was a significant relationship between social identity and environmental behaviour, only the citizenship component of environmental behaviour significantly predicted environmental activism. In other words, the relationship between social identity and environmental activism was indirect. This research presents the opportunity for further exploration of these relationships and to further investigate their relationship to inter-group processes.     

基于徽州文化形态的整体旅游开发

徽州文化旅游经过20多年的发展取得了一些成绩,也面临着一些问题,需要根据文化形态对徽州文化旅游资源进行分类,并在此基础上进行整体开发,如扩大开发内容,全面开发景观,更好展示徽州物质文化;引导游客参与,深度体验徽州制度文化;营造氛围,感受徽州精神文化等,并得出了基于文化形态的旅游开发模式。     

First-Person Effects of Emotional and Informational Messages in Strategic Environmental Communications Campaigns

This study examined the first- and third-person effects of emotional and informational messages, particularly relating to the critical issue areas of energy, the environment, and global warming. Due to intense political polarization on such issues, it also explored the role of political party identification. The results of an experiment indicated that informational messages about the environment produced third-person effects, while environmental advertisements meant to evoke emotion caused first-person effects. Moreover, emotional environmental advertisements appealed more to Republicans and those who did not support a political party. As such, indirect, emotional messages appear to represent an opportunity for strategic environmental communicators to design campaigns that resonate with potentially unreceptive audiences.     

Extractivism and the rights of nature: governmentality, ‘convenient communities’ and epistemic pacts in Ecuador

Ecuador’s recently adopted conflict resolution techniques have aggravated the always tense encounters between Amazonian indigenous communities, oil companies and the state. The state’s governmentality project portrays these socio-environmental conflicts as mere technical–managerial issues while societal coalitions re-politicize them through territorial defense struggles. The Cofán Dureno case highlights how the self-proclaimed ‘Citizen’s Revolution’ government seeks to redefine socio-natural relationships and territorial identities, devising ‘communities of convenience’. These correspond to the state’s own images, political structure and ideology, promoting ‘community participation’ to facilitate oil extraction. Ecuador’s constitutionally recognized Rights of Nature (paradoxically installed by the same government) are analyzed with a focus on their potential for resisting socio-environmental injustice. The internationally celebrated inclusion of these rights in the Constitution was advocated by nonindigenous intellectual activists but influenced and supported by the indigenous movement. Beyond legal implications, these rights might foster an epistemic pact between indigenous and nonindigenous society to defend territories from extractive industries.     

Testing the scoping phase of a bottom-up planning guide designed to support Australian Indigenous rangers manage the impacts of climate change on cultural heritage sites

Since the early 1990s archaeologists have suggested archaeological and cultural heritage sites (cultural sites) will face major challenges from anthropogenic climate change. While techniques to manage such impacts are emerging, no planning tools exist for bottom-up, community-based management of the issue. This paper forms part of an overarching research project that aims to fill this gap by developing a bottom-up planning guide (the Guide). The paper tests the first of the proposed Guide’s five phases: the scoping phase. It presents the results of workshops conducted with two Australian Indigenous rangers groups. While existing studies document Indigenous peoples’ perceptions of climate change in general, none have focussed on their perceptions of impacts on cultural heritage sites. Here, Indigenous rangers related strong perceptions of particular climate change impacts on specific cultural sites in particular bio-regions. While the rangers were actively engaged with sites, they felt site management should be extended in the face of additional threats from climate change. Rangers were able to nominate a preferred methodological approach, based on a risk analysis of biophysical hazards, as well as local adaptive capacity building in the face of governance challenges. Various barriers to adaptation planning and resource limitations were identified but these were not regarded as insurmountable in terms of the current project. Testing of the scoping phase of the Guide suggested rangers had a strong organisational capacity to achieve practical adaptation results.     

Boomerangs versus Javelins: How Polarization Constrains Communication on Climate Change

Political communicators work under the assumption that information provision, such as framing, may influence audiences and elicit some desired attitudinal or behavioral shift. However, some political issues, such as climate change, have become polarized along party lines, with partisans seemingly impervious to disconfirming information. On these highly polarized issues, can framing sway partisans to moderate their positions, or are partisans so motivated in their issue stances that framing fails? Using a variety of vignettes, and Republican climate change skepticism as a case, this article reports an experiment of how partisans respond to counter-attitudinal framing on a sharply polarized issue. Results indicate that Republicans are resistant to frames that encourage support of governmental action or personal engagement against climate change. There is strong evidence of motivated skepticism, given widespread backfire (or ‘boomerang’) effects and decreased attitudinal ambivalence following exposure to framing, suggesting that issue polarization may severely constrain attempts at communication.