Consistent collusion-proofness and correlation in exchange economies

We present a feasible strategic market mechanism with finitely many agents whose Nash, semi-strong Nash and coalition-proof Nash equilibria fully implement the Walrasian equilibria. We define a strategic equilibrium concept, called correlated semi-strong equilibrium, and show that the Walrasian equilibria can be implemented by these equilibria, and also by the coalition-proof correlated equilibria of our mechanism. We show that these two concepts, suitably modified with transfers, fully implement the Pareto optimal allocations.     

Single-peakedness and coalition-proofness

We prove that multidimensional generalized median voter schemes are coalition-proof. Received: 16 July 1998 / Accepted 23 March 1999     

Odd man out: the proposal-making model

The proposal-making model is applied to the class of three-player/three-cake problems. The set of subgame perfect equilibria (SPEs) and the limit set of SPE payoffs as the risk of breakdown vanishes is characterized. The necessary and sufficient condition for uniqueness is derived. The results for the alternating offer model play an important role. The model always admits one stationary SPE and this equilibrium is related to a multilateral Nash solution. The stationary SPE is the coalition-proof SPE and the limit result differs from the result known for the model without risk of breakdown.     

Feasible implementation of taxation methods

This paper studies implementation of taxation methods in one-commodity environments in which the incomes of the agents are unknown to the planner. Feasibility out of equilibrium imposes that the mechanism depend on the environment. We present two mechanisms. The first one, which requires complete information, implements every taxation method in Nash, strong and coalition-proof equilibrium. The second, where informational requirements are relaxed, implements a large class of consistent and monotone methods in subgame perfect equilibrium. Neither mechanism employs the off-equilibrium devices used by the general theory. Under fully private information no method is implementable. Received: 12 March 1997 / Accepted: 21 July 1998     

First price package auction with many traders

This paper studies a first price package auction in which multiple sellers participate in addition to multiple buyers. We generalize the notion of the profit-target strategy which is first introduced as a truthful strategy in a first price package auction with a single seller by Bernheim and Whinston (1986b). We then show that the set of equilibrium payoffs in profit-target strategies is equal to the bidder-optimal core, and is also equal to the set of coalition-proof Nash equilibria. Using this result, we find that any equilibrium payoff vector is weakly Pareto-dominated by the VCG payoff vector for buyers, and that the Walrasian competitive equilibrium payoff vector is weakly Pareto-dominated by some equilibrium payoff vector for buyers, even if goods are substitutes. This contrasts with the first price package auction with a single seller, in which it is shown that if goods are substitutes, then those three outcomes are payoff-equivalent.     

会计师事务所转制对审计质量的影响研究——来自上市公司的经验证据

通过分析2008—2012年A股上市公司相关数据,研究会计师事务所转制对于审计质量的影响,结果显示：特殊普通合伙制会计师事务所的审计质量高于有限责任制会计师事务所的审计质量;转制后会计师事务所的审计质量高于转制前会计师事务所的审计质量,但是转制对审计质量的提高有一定的不同步性。研究结论为转制政策的合理性提供了证据支撑,也为其他中小型会计师事务所改制提供了必要性方面的经验依据。     

企业盈利能力评价指标完善及综合运用浅析

以提高投资者运用企业盈利能力评价指标指导其决策的有效性为基础,讨论了现行主要的企业盈利能力评价指标,初步分析了现有盈利指标计算方式本身存在的缺陷,提出了改进后的盈利指标计算公式,介绍了以权责发生制为基础获得的盈利能力指标的不足,设计了基于现金收付制的新的盈利指标,浅析了运用财务信息分析企业盈利能力的局限性,引出了评价企业盈利能力的部分非财务性指标。     

从三个层面上分析RFID在我国物流信息化过程中的发展

RFID无疑是现在最热门的技术之一，本文在简单介绍了RFID技术之后，根据我国物流信息化迅速发展的三个层面的因素，从技术层面、企业内部层面和供应链管理层面采分析RFID在我国的发展，并在最后指出了制约RFID技术发展的因素。     

De invloed van de keuze der gewichten op de hoogte van een gewogen indexcijfer

The influence of the choice of the weights on the value of an indexnumber.
Price and quantity indexnumbers are weighted averages of groups of price and quantity ratios and they are convenient instruments to indicate the general tendency of such groups, especially if the number of basic ratios is considerable. The frequent use of indexnumbers is due to the fact that they can often be applied to problems for which, strictly speaking, an indexnumber had to be used derived from the same group of ratios but based on a different set of weights.
Two typical examples of such problems are given.
The use of a set of weights differing from the appropriate one is only justified, however, when the indexnumber is rather insensitive to changes in the set of weights. A simple formula is derived showing that the relative change of an index-number due to a change in the set of weights is equal to the product of the (weighted) coefficient of variation of the basic ratios, the (weighted) standard deviation of the relative changes of the weights and the (weighted) coefficient of correlation of the ratios and of the relative changes. The system of weights used in the calculation of these three factors is the same and is equal to the set of true weights belonging to the problem under consideration.
The practical use of the formula is demonstrated at the problem of index-numbers of costs frequently encountered in the practice of cost accounting.     

按照五个统筹的要求 强化城镇体系规划的地位和作用

本文从城镇体系规划落实"五个统筹"的功能作用的分析出发,针对现存的八类问题,提出如何提高城镇体系规划编制科学性的六条要求,并从发挥城镇体系规划六大功能和完善规划基础性工作的两个方面,就如何强化规划实施的可操作性提出了要求.     

经济转型背景下汽车产业绿色精敏供应链范式的研究

分析了中国经济第二次转型的特征,揭示了中国汽车产业供应链的发展趋势:供应链向精敏供应链转变,投资驱动供应链模式向价值驱动供应链模式转变,绿色供应链成为发展趋势,指明了中国汽车产业供应链转型的方向,提出了汽车产业供应链转型的范式-绿色精敏供应链范式,以满足消费者的利益和经济可持续发展为目的,以绿色供应链为前提,全方位节能减排;以敏捷供应链为核心,提高市场响应度;集成精益供应链减少消耗、降低成本。     

太原市转型时期发展模式研究

2010年底,国务院设立山西国家资源型经济转型试验区,太原市作为这一全国最大试验区的中心,面临着探索资源型区域中心城市的任务。本文在分析资源型区域和区域中心城市概念的基础上揭示资源型区域中心城市的内涵。对太原市建设区域性中心城市的现状作了分析,提出了太原资源型区域中心城市发展得五大对策:优化重组产业空间结构;强化经营城市理念,建设特色文化名城;进一步加大对高新产业、现代服务业人才的培养力度;实施太原、晋中区域经济一体化发展,建设大太原经济圈;建设现代物流体系;改善生态环境,实现城市全面发展。     

产品市场竞争、竞争地位与企业金融资产配置

实体经济"脱实向虚"的微观表现就是企业金融化,而产品市场竞争程度和企业所处的竞争地位无疑是影响企业金融化的一个重要因素。本文选取2007~2018年我国A股非金融类上市公司的经验数据为样本,实证检验了产品市场竞争程度和企业竞争地位对企业金融资产配置的影响。结论表明:产品市场竞争程度和企业竞争地位与企业金融资产配置均呈正相关关系,产品市场竞争的加剧和企业竞争地位的提升都会增加企业金融资产配置规模。进一步的分析还发现:企业竞争地位在产品市场竞争程度与企业金融资产配置的关系中起到了反向的交互作用,而且竞争地位高的企业更倾向于配置金融资产,市场套利动机是企业进行金融资产配置的主要动因。因此,应降低行业进入壁垒和行业集中度,加强对企业融资后资金去向的监管,缓解企业融资难融资贵困境,提高实体经济活动的投资回报率。     

上市公司治理结构问题及其规范研究

本文认为上市公司治理结构失衡主要源于控股股东股权比率过大,股东大会股权结构不合理,董事会形成“内部人控制”,而监事会职责不清形同虚设。本文试图建立有效的上市公司治理结构,以规范上市公司的行为。     

浅析产业集群对县域经济发展的推动作用——关于江苏高淳县域经济发展的思考

产业集群作为产业发展的一种内在规律,也是市场资源优化配置及产业要素合理运用的客观要求。提升区域经济综合竞争力同时推动区域经济发展的有效途径之一就是提升区域产业集群的持续竞争力。县域经济作为县级行政区划的地域内统筹安排和优化经济社会资源而形成的开放的、功能完备并具有地域特色的区域经济,它的发展同样需要利用区域经济的许多发展理论。文章通过对产业集群对县域经济发展的推动作用进行浅析,提出关于江苏高淳如何利用自身优势而建立产业集群从而加快县域经济发展的建议。     

关于构建基层社会治理新格局的几点思考

党的十九届四中全会提出了构建基层社会治理新格局的重大部署。构建基层社会治理新格局必须充分发挥党委核心和政府负责双管齐下的作用,充分带动社会团体与人民群众的参与,在科技引领和法治保障下,不断加强和创新社会的基层治理。十九届四中全会已经为新时代社会治理新格局指明了前进方向,各基层组织一定要着眼于现在、立足未来,为基层社会治理贡献应有的力量。     

Examining the quality of early GDP component estimates

In this paper we examine the quality of the initial estimates of headline GDP and 10 major components of both real and nominal U.S. GDP. We ask a number of questions about various characteristics of the differences between the initial estimates, available one month after the end of the quarter, and the estimates available three months after the end of the quarter. Do the first estimates have the same directional signs as the later numbers? Are the original numbers unbiased estimates of the later figures? Are any observed biases related to the state of the economy? Finally, we determine whether there is a significant difference between the vector of the 30-day estimates of the 10 major components and the vector of the 90-day estimates of the same components. We conclude that, under most circumstances, despite the existence of some bias, an analyst could use the early data to obtain a realistic picture of what had happened in the economy in the previous quarter.     

分析事业单位会计内部控制的有效策略

论文主要针对事业单位会计内部控制展开深入研究,先阐述了事业单位会计内部控制工作存在的问题,如对会计内部控制的认识不足、预算控制工作落实程度不够、监督机制不完善等,然后结合加强事业内部控制的必要性,采取了几点切实可行的控制策略,如加大事业单位会计内部预算管理力度、加强事业单位人员对会计内部控制的认识、不断提高事业单位会计人员的综合素质、建立事业单位会计内部的监督机制。通过以上策略,促使事业单位更好地发展。     

四川丘陵地区产业结构转换的循环经济思考

产业结构的合理转换是循环经济发展的内在要求;发展循环经济能有效促进产业结构的转换升级,确保区域经济的持续健康发展。立足于四川丘区经济可持续发展的现实要求,以循环经济的视角分析四川丘区的产业结构存在的非生态、非循环问题,进而提出四川丘区产业结构转换的策略。     

试论信息论在图书选题策划中的应用

文章从信息的角度,对图书出版环节中的首要环节"选题策划"进行了系统地分析,专业地论述了信息论在图书选题策划中的应用,以及从选题的信息源的掌握到信息的分析处理,到信息渠道的创设和确保畅通,详尽地论证了信息在图书选题策划中应用的重要性。