试论企业财权安排的几个基本理论问题

企业财权安排是企业所有权安排的重要组成部分,如何有效地安排企业财权是企业治理的关键性问题。这不仅是一个现实选择的问题,而且是一个需要从理论上加以研究并给予明确回答的问题。本文主要运用利益相关者理论,对企业财权的涵义以及企业财权安排的特征和功能等基本理论问题进行探讨,作出价值判断。     

浅谈校企合作的模式

校企合作是当前高等院校最重要的教学改革之一。针对目前高校教育中存在的一些问题,结合我校校企合作的实践经验,提出了顶岗实习等五种行之有效的校企合作模式,为校企进一步深入合作提供了思路和做法。     

基于AHP的企业资本结构优化分析

企业资本结构优化是体现企业价值的重要问题。本文将资本结构优化问题视作一个多目标决策问题,构建了评价资本结构优劣的指标体系,并用层次分析法(AHP)对该问题作了实证计算。     

First and second order rotatability of experimental designs,moment matrices,and information surfaces

Summary We place the well-known notion of rotatable experimental designs into the more general context of invariant design problems. Rotatability is studied as it pertains to the experimental designs themselves, as well as to moment matrices, or to information surfaces. The distinct aspects become visible even in the case of first order rotatability. The case of second order rotatability then is conceptually similar, but technically more involved. Our main result is that second order rotatability may be characterized through a finite subset of the orthogonal group, generated by sign changes, permutations, and a single reflection. This is a great reduction compared to the usual definition of rotatability which refers to the full orthogonal group. Our analysis is based on representing the second order terms in the regression function by a Kronecker power. We show that it is essentially the same as using the Schl?flian powers, or the usual minimal set of second order monomials, but it allows a more transparent calculus.     

基于团队合作学习的目标教育方案实践研究

目标教育是学校思想政治教育工作的重要组成部分,对学生的成长成才起着至关重要的作用,推进目标教育的关键是构建符合学院实际的科学合理的目标教育方案,本研究将团队合作学习的理念引入目标教育实践中,依据各年级学生的特点和需要构建不同的团队合作学习小组,以活动为载体,取得较好的教育效果。     

浅论HNZY公司物流金融的运作模式

物流金融是物流业和金融业的一个交叉学科,是物流与金融相结合的新产品,它整合了物流领域的物流、资金流和信息流,物流金融业务提高了第三方物流企业的竞争力,是当前物流企业竞争中的蓝海,是第三方物流服务的一次革命。本文主要对HNZY公司物流金融的主要模式进行了系统分析,在继承前人关于物流金融和货押融资业务研究的基础上,结合HNZY公司的实际情况,对国内信用证、国际信用证未来货权质押和综合授信模式进行分析,系统介绍了HNZY公司所做的物流金融各种模式的操作方案,其中国内信用证和国际信用证项下的融资业务,是一种创新模式,为相关企业的物流金融运作提供了参考和借鉴。     

企业核心竞争力评价与会计信息解读研究

本文以企业核心竞争力评价理论为基础,全面研究了企业核心竞争力分析评价方法。笔者认为,应以超额收益和超额收益率为核心指标来评价企业核心竞争力。在纵向评价方面,可采用多维分析法、战略矩阵图法、多因素分析法、超额收益法和平衡计分卡法予以评价;在横向评价方面,可采用模糊综合评价法、因子分析法和基于AHP法的指数标度法予以评价。对企业核心竞争力评价的目的就在于向会计信息使用者传递和解释企业核心竞争力的大小及其价值波动的规律。     

基于职业教育理念的《概论》课教学一体化设计与思考

近年来,在坚持"素质为核心、能力为基础"的职业教育理念,推进项目化教学改革进程中,高职示范院校的思想政治理论课教学改革也迈出较大步伐,正努力探索一条体现课程内在价值、反映时代特点、符合教育教学规律、适应学生发展实际需要的教学改革之路。课程改革是教学一体化的系统改革,需要在转变观念的前提下,对课程进行一体化设计。     

中部地区实现GDP与城乡居民收入同步增长的制约因素研究——以湖南省为例

我国幅员辽阔,区域经济发展水平参差不齐,想要协调各地区居民收入与经济同步增长的实现程度,统筹全国区域经济的发展,就有必要提倡优先带动落后,找出落后地区的短板,汲取领先地区的经验,最终共同实现同步目标。选取湖南省作为中部地区的代表,上海市、广东省作为东部地区的代表,对三地区2003年至2012年GDP与居民收入同步增长演进特征及制约因素进行比较分析,目的在于以东部地区的发展经验为参照,探究中部地区（以湖南省为代表）实现同步目标的制约因素,并针对具体情况提出相应的政策建议。     

SHOULD THERE BE FREEDOM OF DISSOCIATION?

Contemporary liberal societies are seeing increasing pressure on individuals to act against their consciences. Most of the pressure is directed at freedom of religion but it also affects ethical beliefs more generally, contrary to the recognition of freedom of religion and conscience as a basic human right. I propose that freedom of dissociation, as a corollary of freedom of association, could be a practical and ethically acceptable solution to the conscience problem. I examine freedom of association and explain how freedom of dissociation follows from it, showing how dissociation protects freedom of religion and conscience. Extreme cases, such as the problem of the Satanist nurse, can be handled within a dissociationist framework, so it is reasonable to think less extreme cases can also be dealt with. The serious objection that dissociationism entails unjust discrimination is answered primarily by appeal to the need for ‘full and fair access’ to goods and services by all groups. I then allay important concerns about what kind of liberal society we should want to live in. Next, I refute the charge that a dissociationist society violates liberalism's ‘higher good’, arguing that liberalism strictly does not have a higher good. I conclude with some reflections on what a dissociationist society might look like.     

稳定现金股利政策探讨——评佛山照明股利政策

佛山电器照明股份有限公司作为老牌绩优股,上市11年坚持每年现金分红,是深沪两市累计每股派现最高的公司。那么,该公司为何要采取这种长期稳定的现金股利分配政策,公司采用该政策将给自身带来什么影响,本文对此作出了分析。     

VAN DE HULST ON ROBUST STATISTICS: A HISTORICAL NOTE

This paper provides a discussion of an unpublished set of notes written in 1942 by the Dutch astronomer H.C. VAN DE HULST. In these notes VAN DE HULST derives the asymptotic variances of M– estimators as well as trimmed means and concludes that the asymptotic variance of what is now called HUBER'S estimator is the same as that of a trimmed mean. This conclusion is usually ascribed to BICKEL (1965). A letter written by D. VAN DANTZIG in 1943 providing a critical evaluation of. VAN DE HULST'S results, adds interest to this suprisingly early contribution to the theory of robust statistics.     

浅谈会计事前监督在合同管理中的运用

经济业务进展情况的好坏，经济业务参与人的利益能否得到有效保障，与经济合同的约定有着直接关系，合同所具有的事前约定性使其在经济业务中具有先导性作用，至关重要。合同所具有的事前监督的性质与会计事前监督具有相通之处，为会计人员进行会计事前监督提供了一条新途径。这是会计事前监督运用于合同管理的理论前提。由财务部门对合同制定、审核过程的有效介入从而能够有效地避免不利情况的发生，合同也可以通过约定相应的违约责任保障守约一方的权益。从这个角度来说，合同所具有的规避作用也可以解释为“止诉”，即通过合同约定，使经济纠纷能够在合同自身的框架内得到解决，使合同纠纷和法律诉讼的发生率降到最低限度。因此，会计事前监督在合同管理中的运用显得尤为重要。     

Why is group-based pay perceived as meaningful,meaningless or negative? Exploring the meanings of pay suggested by reflection theory

This study explored the propositions of the reflection theory of pay [Thierry (2001), Work Motivation in the Context of a Globalizing Economy, Mahwah, NJ: Lawrence Erlbaum Associates, pp. 149–166]. The theory is grounded in theories of individual motivation. However, in a group-based pay context more socially oriented motivational factors may also play a role. In addition, the theory does not take into account that pay may have negative meanings. In this study, we have adopted a qualitative approach to improve the understanding of what meanings group-based pay may have. The research questions were the following: (1) why is group-based result-oriented pay perceived as meaningful, (2) why is group-based result-oriented pay perceived as meaningless and (3) why is group-based result-oriented pay perceived to have a negative meaning. To study the meanings attached to group-based pay, we conducted 29 focus group interviews (88 employees) in six municipal organizations in Finland. The results showed that the reasons for perceiving group-based pay as meaningful were related to the value of money, compensation for performance, the positive messages signalled by the pay and positive outcomes. On the other hand, when pay was perceived as meaningless, the arguments were related to the weak instrumentality of money, weak links between performance and pay, incompatibility and lack of knowledge. The negative meanings were related to negative message conveyed by the pay and its outcomes. When these results were compared with four meanings proposed by reflection theory, all four categories were found in the speech of the interviewees. In addition, two new categories were found and designated as ‘messages’ and ‘outcomes’. These new categories were theoretically linked to social identity theory.     

浅析人力资源会计的计量问题

进入知识经济时代,人作为一种资源越来越受到重视。尤其在我国,作为一个人口大国,人力资源是一项非常重要的资源,而人力资源会计尚未得到广泛应用的原因主要在于"人力资源会计计量"的困难。就人力资源会计计量方面的问题作了一些比较探讨。     

中小物流企业市场风险分析与对策

中小物流企业须正确分析和应对市场风险。中小物流企业从创业阶段、成长阶段到成熟阶段始终处于一个不确定的环境中，面临着各种各样的风险，如市场风险、技术风险、管理风险、财务风险等，加强企业风险管理，认真分析与处理好市场风险是至关重要的，是提高中小物流企业盈利能力的根本。     

浅论突变论在企业管理中的应用

突变理论原本是在解释生态进化中产生的理论,现在已成为一种现代方法论广泛应用于各种领域。通过对突变理论的原理分析,研究了突变理论在企业管理中的应用。要实现企业蓬勃发展,需要避免企业“巨涨落”,化解突发危机事件,进行管理创新。     

试论企业文化的形成机制与建设

企业文化作为社会大文化的一个子系统,客观地存在于每一个企业之中。优秀的企业文化,将极大地促进企业的发展,反之则将削弱企业的组织功能。那么究竟什么是企业文化?企业文化的内涵是什么?企业文化是如何形成的?这是学者和企业家们在讨论企业文化建设时十分关注并值得探讨的问题。本文首先分析这些基本问题,然后提出建设企业文化应抓好的几个重要环节。     

从人行法看中国人民银行独立性

中央银行的独立性是其行使自身权力、自主决策与行动的重要保障。近年来,加强中央银行的独立性已成为全球的共识和趋势。文章将以中国人民银行的独立性为切入点,以《中华人民共和国中国人民银行法》为剖析出发点,通过与西方国家的对比,分析当今我国央行的独立性状况及其存在的问题、产生的影响,并探讨可行的解决办法。