Intensity Allocation Criteria of Carbon Emissions Permits and Regional Economic Development in China——Based on a 30-Province/Autonomous Region Computable General Equilibrium Model

The intensity allocation criteria of carbon emissions permits and its influence on China＇s regional development are analyzed through the 30-province/autonomous region computable general equilibrium （CGE） model. Simulation results show that： industrial intensity criteria without taking regional economic development into account deepen the unbalance of regional economic development; regional intensity criteria without taking industrial properties into account exert little negative impact on regional harmonious development, but relatively high negative influence on high-carbon emission industries. The two-step allocation scheme that the central government allocates emissions permits to provincial governments based on regional economic development and then provincial governments allocate emissions permits to emission resources or entities based on industrial properties is a feasible and operable choice.

Triangulation Approach to Costing in Higher Education Institutions

This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.