论制度经济学视野下的企业会计信息化

随着科学技术和信息化的发展,人类正在从工业经济时代向知识经济时代转变。全球信息化的浪潮、信息技术革命席卷着世界经济的各个角落,会计信息化及实施问题也由经济舞台的背后逐步走入人们的视野,并成为会计学术界、实务界研究的焦点。多数学者对于会计信息化实施问题的研究多停留于技术层面,基于制度经济学角度的考虑相对较少。本文主要对制度经济学视野下的企业会计信息化问题进行了探讨。     

论制度经济学视野下的企业会计信息化

随着科学技术和信息化的发展，人类正在从工业经济时代向知识经济时代转变。全球信息化的浪潮、信息技术革命席卷着世界经济的各个角落，会计信息化及实施问题也由“经济舞台”的背后逐步走入人们的视野，并成为会计学术界、实务界研究的焦点。多数学者对于会计信息化实施问题的研究多停留于技术层面，基于制度经济学角度的考虑相对较少。本文主要对制度经济学视野下的企业会计信息化问题进行了探讨。     

两种流行的经常项目分析方法的比较

近年来,全球经常项目失衡问题成为经济研究者、国际机构和各国中央银行经济学家以及商务经济研究报告竞相研究的热点问题。本文将从经常项目的经济学意义、影响经常项目的变量及两种流行的经常项目分析方法的比较对其进行阐述。     

缘何重论流通一般

流通似乎是很简单、很平常、很明确的问题，但实际上却是一个很复杂、很重大、很模糊、并不断引起争议的敏感问题。随着人类社会的发展，流通将整个世界粘合在一起，21世纪将是流通的世纪，21世纪的经济将是流通经济，21世纪的全球经济一体化也将是流通经济的极大社会化，流通问题是这样不以人们的意志为转移地摆在了我们面前。对于流通的研究，不仅在社会主义政治经济学中一直是弱项，即使在西方经济学中也尚未形成完整的理论体系，流通理论功创新已成为经济学流派“分久必合”的＿个新的切入点，成为进一步解脱各种理论范式和思维定式羁绊…     

英才书架

从西潮到东风 无论是放眼中国还是全球,未来的经济都面临着巨大的调整,人们也存在着很多的困惑。林毅夫的《从西潮到东风》一书,是他自世界银行归来后,从全球的资源配置角度对世界经济的发展提供了多方位的视角解读,也探讨了经济发展中新的发展模式。书中,林毅夫用很多西方经济学原理阐述了中国经济目前遇到的问题,但是我们也可以看到,书中的很多思考并没有完全站在西方立场去考虑问题。     

国外区域和城市经济学研究及其对中国的启示

由爱思唯尔出版集团出版的《区域和城市经济学手册》(第1-5卷)对国外区域和城市经济学的研究及其演进趋向进行了评述,内容涵盖区域和城市经济学的研究内容、区域和城市经济学的关系、空间分析、理论模型与实证研究、区域和城市发展与政策等。研究发现,国外区域经济学和城市经济学的研究内容和对象逐渐重叠,且研究边界渐趋融合。空间分析成为区域和城市经济学研究的核心问题,重点在于揭示空间经济活动集聚的本质。考虑到空间要素的复杂性,空间分析不仅局限于地理空间,向社会空间延伸也成为新的方向。实证研究成为区域和城市经济研究的重要导向。这些都对中国区域和城市经济学研究有重要的参考价值。     

新制度经济学对现代会计的影响

人类社会的会计演进与经济发展始终是一种互动式的关系。从会计理论的发展史来看．会计理论已经和正在受到经济学理论的巨大影响．经济学理论对会计学研究的支撑加深了会计研究的深度．会计学研究对经济理论的应用也拓宽了会计研究的广度。20世纪七十年代中期以来．以科斯等为代表的新制度经济学在经济学理论中的影响力日益增加．成为西方经济学界一个引人注目的现象。新制度经济学不但为经济理论研究提供了一种全新的思路及颇有价值的方法．同时也对会计理论研究产生了重大影响。契约经济学、代理理论、产权经济学、信息经济学、公共选择等经济学理论和实证研究方法被广泛地应用于会计研究领域．大大丰富了会计理论及其研究方法。     

货币环境与中国房地产业的发展

反思这次全球大危机的原因，经过研究发现是因为西方所谓主流经济理论存在系统性的错误。这个结论可能使人感到很吃惊：怎么全球经济学理论会出现这么大的问题？前几天看到报道，英国的经济学家因此集体向英国女王道歉，其实美国的经济学家也应该向美国人民道歉。由于经济学的问题引发了这场大危机．如果没有指导思想的错误，在经济理论高度发达的今天不可能爆发如此深刻震惊全球的危机。为什么说西方主流经济理论存在系统性的错误？     

我国第三方物流业的市场绩效分析

随着物流业在世界范围内的蓬勃发展,对物流的研究成为理论界的一个热点,发达国家的实践表明,物流业正日益成为全球一个新的经济增长点,文章从产业经济学角度研究我国第三方物流的市场行为,从产业资源配置效率、产业规模结构效率和产值利润率等方面分析第三方物流业的市场效率。     

减肥机器狗助你控制体重

随着人们生活水平的提高，肥胖渐渐成为一种流行病。特别是对于平时缺少运动的上班族，控制体重成了一个大问题。根据世界卫生组织的数据，全世界有10亿人超重，其中3亿人属于肥胖。虽然各种各样的减肥方法应运而生，新奇的减肥药物也层出不穷，可对于那些正在减肥的人而言，90％～95％都无法长期控制体重。所以一些科研人员想从另一个角度来帮助这些渴望控制体重的人。     

THE CAUSES OF CHILDHOOD OBESITY: A SURVEY

Childhood obesity rates are rapidly rising in many countries. Because it is highly likely that obesity will persist into adulthood, current rates undermine the health and future of people in developed as well as developing countries. This public health epidemic carries significant economic, social as well as individual‐level consequences and has become a research topic of significant interest in various disciplines including economics. We survey the literature in economics and related disciplines associated with the causes of childhood obesity and synthesize the results to provide a better understanding of the explanations for the rising childhood obesity rates. This is an important step in crafting effective policies to combat global childhood obesity trends.     

肥胖给人体健康带来的危害

通过文献资料法总结肥胖给人带来的生理危害,从而让人们充分认识到肥胖对身体健康的影响,进而引起人们采取措施来控制或预防肥胖飞发生。     

The stigma of obesity and discrimination in performance appraisal: a theoretical model

We propose a theoretical model to study the effect of obesity stigma on performance appraisal. The model draws from the appraisal, obesity, stigmatization, and prejudice literatures to examine three sets of factors: individual factors in the appraiser(s) and the obese appraisee; factors in performance appraisal; and contextual factors. According to the model, these factors make it easier or harder for obesity stigma to affect the performance appraisal of obese employees, potentially biasing the process and resulting in discrimination. While examining the interplay of forces that facilitate or inhibit the expression of obesity stigma in the affective, cognitive, and behavioral responses of appraisers, we introduce the concept of ‘aversive weightism’. This concept enhances understanding of the tensions between the ethos of objectivity in performance appraisal and the deeply rooted, often unconscious influences of societal prejudice and stigma against obesity. We conclude with implications for research and practice.     

On the effect of obesity on employment in the presence of observed and unobserved confounding

The aim of this paper was to estimate the effect of obesity on the employment probability for Italian men and women accounting for both observed and unobserved confounding. We use microdata collected by the Italian National Statistical Office for the year 2009 during a multi‐scope survey of Italian households. The employment–obesity relationship is estimated after controlling for observed confounding by using probit regression and a propensity score weighting approach. To control for both observed and unobserved confounding (endogeneity), a semiparametric recursive bivariate probit model is employed instead. Our findings suggest that obesity has a significant negative effect on the employment probability and that endogeneity might not be an important issue.     

FAT TAXES AND OTHER INTERVENTIONS WON'T CURE OBESITY

Many countries are either introducing or proposing to introduce taxes on fat in foods as an attempt to curb growing rates of obesity. It is argued here that such taxes would be uneconomic, ineffective, discriminate racially, encourage rent‐seeking behaviour and result in various adverse unintended consequences.     

肥胖的健康风险及风险控制研究

目的:研究肥胖带来的健康风险及风险控制方法。研究方法:文献资料法、经验总结法、探索性研究法;结论:肥胖者具有较高的健康风险,坚持合理营养、适量的健身运动、健康的生活方式是控制肥胖健康风险的有效方法。     

Challenging The Spirit Level: Is There Really a Relationship between Inequality and Obesity?

This paper examines the proposition, set out in The Spirit Level, that inequality is associated with high levels of obesity. It reviews existing literature and uses British Household Panel Survey data to study how district‐level and regional‐level income inequality is related to obesity in the UK. This is likely to be the first study of its type that uses individual‐level data that is representative of the UK population. We find little evidence to support policies that reduce income inequality with the aim of reducing obesity levels in the UK.     

Shape up or ship out? Employment discrimination against the overweight

Increasing health care insurance costs have focused employer attention on health-related factors in employee recruitment and retention. One such factor is weight. Employers have argued that overweight employees are absent more often, are more susceptible to on-the-job injuries and illnesses, and are less productive than others. They have also contended that overweight employees present poor role models and may cause “negative reactions” by others. Although no federal law addresses employee obesity specifically, a number of laws prohibiting other forms of discrimination present potentially litigious situations. This article reviews the background and legal framework of discrimination against the overweight and offers some guidelines for avoiding such charges.     

Obesity: An economic and financial perspective

Obesity has been slowly increasing in most countries. This problem has increased to an extent that it is being labeled an epidemic and a leading cause of preventable deaths, second only to smoking. This paper provides a synthesis of the extant economics literature on obesity. More importantly, a framework outlining the economic causes and effects of obesity is discussed. The causes of obesity are many, including economic, technical, historical, and biological. The effects of obesity can be external or internal. These effects, in turn, can be direct or indirect. Recommendations for governments and businesses and directions for future research are discussed. Helpful comments from James Payne and research assistance of Richard Connelly are appreciated. Financial support from the Katie School of Insurance at Illinois State University is gratefully acknowledged.     

武术功法八段锦对肥胖的研究现状

健身气功"八段锦"越来越受到群众的广泛欢迎。本文从机理探讨、临床效果等方面对八段锦的研究近况进行了综述,以期对八段锦的减肥健身及防治糖尿病的进一的步展起到促进作用。