委托代理视角下军民融合体制机制研究

基于委托代理视角,将军民融合看成一种由军地各主体共同参与的团队活动。由一条自下而上的授权链和一条自上而下的授权链构成的委托代理关系是军民融合工作制度的鲜明特点,但这种委托代理关系存在链条长、层级多、代理成本高,以及委托代理关系不甚明确且指向模糊、委托代理双方信息不对称情况严重等问题。构建有效的军民融合机制,旨在解决军民融合委托代理问题,需要贯彻以理顺管理体制为前提、以减少委托代理层级为路径、以明确决策责任划分为关键、以完善激励约束机制为根本的思路,尽量减少委托人与代理人之间信息不对称和目标不一致程度,最终促进军民融合深度发展。     

Jean Antoine Chaptal: from chemistry to political economy

The article studies to which extent the economic ideas of Jean Antoine Chaptal were conditioned by his education and knowledge as a chemist. Chaptal's life and activities and the main elements of his economic thought as expressed in his written works suggest certain relationships between his education as scientist, doctor and chemist, and his economic thought. Chaptal's place in the history of economic thought is discussed, especially those opinions that define him as a neo-mercantilist, or as an economist of the nation in the pure industrialist sense. But on a closer analysis, Chaptal can be defined as an industrialist physiocrat as a result of his training.     

会计生态的问题分析及改善对策

会计生态究竟该如何理解,文章提出一己之见。而要解决会计生态在诸多方面所存在的问题,就需要会计需求主体尽快成熟化,会计媒介主体尽快职业化,会计管理主体尽快权威化,会计供给主体尽快规范化,会计客体尽快市场化,会计环境治理尽快完美化。     

Modelling Sustainable Consumption. From Theoretical Concepts to Policy Guidelines

Changes in consumption processes have been recognised as important steps towards sustainable development. The aim of this paper is to give an overview of research on sustainable consumption and to sketch new approaches in economic modelling ofsustainable consumption. A special focus is given to the relationship between stocks and flows as well as consumer services as being welfare relevant. From that three different steps of modelling are proposed, where the links between material goods demand and consumer services demand as well as the stock-flow relationship can be made explicit.     

Homogeneous middleman groups as superorganisms,endogamous ethnic groups,and trust networks: Reply to comments on Janet Landa’s target article, ‘The bioeconomics of homogeneous middleman groups as adaptive units’

This article responds to some of the very valuable comments on my target article (Landa, J Bioeconomics 10(3):259–278, 2008) on homogeneous middleman groups (HMGs) as adaptive units. In addition to viewing HMGs as adaptive units, I discuss the idea of viewing HMGs as superorganisms and as endogamous ethnic groups, as well as re-emphasizing the importance of HMGs as trust networks. My theory of HMGs as adaptive units shares some similarities with biologists’ ‘biological market theory’ of mutualistic interactions between species.      

Changing views of organization

This paper identifies and compares four views of organizations: traditional, bureaucratic, human organization, and the organizational system. These are described as having differing strengths and weaknesses in terms of their scientific bases, technological sophistication, ideological acceptance, and degree of institutionalization. Their futures as social technologies are projected in terms of specialization and complementarity. No view is seen as excelling in all features and, thereby, dominating the future. New views are viewed as exhibiting continuity as well as conflict with those of the past.     

大学文化与大学内涵发展研究——以中南林业科技大学为例

我国大学未来的发展模式是从重视规模增长的外延式发展转变到依靠质量提高的内涵式发展的轨道上来。中南林业科技大学以文化建设为引导,以＂求是求新、树木树人＂为学校文化核心精神,以学科引领为龙头,以教育提质为中心,以人才强校为根本,以管理创新为保障,坚持走内涵式发展道路。     

吸收能力、知识整合对组织知识与技术转移绩效的影响——以珠三角地区为实证

在科技、经济全球化与知识经济的背景下,技术转移已成为推动技术创新和技术进步的重要手段。本文基于组织学习理论,认为培育一定程度的吸收能力,并将所获得的知识进行整合,有助于组织知识与技术转移绩效的提升。本文以珠三角地区102家高科技企业作为研究对象,以问卷调查统计分析方法探讨吸收能力、知识整合对组织知识与转移绩效的影响。研究结果表明,吸收能力对知识整合有显著的直接正相关关系,吸收能力与知识整合对技术转移绩效有一定的影响。但是,企业若能对引进的技术进行消化吸收,将外部技术转化为企业组织自身的知识(技术),将能更好地提升技术转移绩效。     

论共同保证中的保证人责任

经济的高速发展需要一个良好的法律秩序保证市场的运行，其中最重要的是要对市场经济中产生的债权加以保护。作为对债权有效保护的担保应被加以规范，担保中人的担保由于其设置成本低、设置灵活而被广泛运用，人的担保中最核心的问题即是保证责任，在单个保证中的保证责任相对简单，但当有两个以上的人作保证（共同保证）时，保证责任就比较复杂了。从我国目前在共同保证法律规定中的不足谈起，再结合国外的相关规定，以期能对共同保证中保证责任的完善提出个人意见。     

DOES INPUT QUALITY DRIVE MEASURED DIFFERENCES IN FIRM PRODUCTIVITY?*

One explanation for productivity dispersion is that the quality of inputs differs across firms. We add labor market history variables such as experience and firm and industry tenure, as well as general human capital measures such as schooling and sex. Adding these variables decreases the ratio of the 90th to 10th productivity quantiles from 3.27 to 2.68 across eight Danish manufacturing and service industries. We also use the wage bill and worker fixed effects. We find that the wage bill explains as much dispersion as human capital measures.     

我国上市公司高管薪酬与盈余管理的关系

以2006—2009年我国上市公司为研究样本,以操纵性应计利润作为衡量盈余管理程度的代理变量,以高管年薪、持股水平分别作为衡量其短期、长期薪酬水平的代理变量,实证检验了上市公司高管的长、短期薪酬水平及两者的交叉变量与上市公司盈余管理的因果关系。结果显示:高管的短期薪酬是我国上市公司盈余管理的基本诱因之一;高管年薪与持股水平的相互作用也会加强上市公司的盈余管理行为。     

经济全球化的空间效应——论基于企业网络的地域空间结构重组

企业是地域空间结构重要的微观基础，在经济全球化过程中，企业网络通过对企业管理费用、交易费用和不对称信息状态的影响成为地域空间结构重组的重要力量，其空间效应有多种结果，在经济全球化的条件下，空间经济政策的主要内容包括从制度，区位和心理预期等方面实施基于企业网络的策略性行动，并综合利用市场机制，政府规划，企业网络和公众的力量进行地域空间结构优化。     

Measuring economic ill-being using objective and subjective indicators: evidence for the Philippines

The mismatch between a country’s macroeconomic performance and the people’s economic well-being represents the overall economic ill-being in a society. This mismatch is measurable using objective indicators such as the inflation rate and the joblessness rate as well as subjective indicators such as personal evaluations on the inflation and joblessness rates. That is, the inflation rate shows the affordability of goods and services; and the subjective evaluation indicates whether people see the goods and services as affordable or not. In addition, the joblessness rate indicates the portion of the labor force that does not enjoy gainful employment; and the subjective evaluation indicates whether people see themselves as jobless or not. The results for the Philippines show a high-level of overall economic ill-being especially in the decade covering 2005 to 2014. This finding unveils a different scene from what the mainstream discourses are portraying as the current state of the Philippine society.     

虚拟企业价值评估研究

虚拟企业在产生高收益、高效率的同时也蕴藏着高风险，这就需要公正地评估虚拟企业的投资价值。以便于虚拟企业的客户、投责人以及相关利益者了解虚拟企业的价值所在，做出正确的决策。在对虚拟企业进行价值评估时应充分了解虚拟企业的基本类型和关键要素，并对虚拟企业价值进行剖析。在评估方法的选择上建议以收益现值法为主要方法，辅以成本法为参考．同时在条件许可时也可采用市场乘数法，并以虚拟企业核心能力为评估重点，根据被估企业的具体状况和评估要求来因时因对象制宜。从而达到评估的目的。     

纳税申报中征纳双方权利义务的错位与规范

在税收征纳实践中,纳税人和征税人的权利和义务常常存在“错位”。纳税申报环节不仅存在纳税人权利“缺位”与征税人权利“越位”、纳税人义务“越位”与征税人义务“缺位”等侵害纳税人合法权益的问题,而且存在纳税人权利“越位”与征税人权利“缺位”、纳税人义务“缺位”与征税人义务“越位”等危及征税人依法征税权的问题,导致一方权利侵犯另一方权利,或者一方义务转化为另一方义务。立足于征纳双方法律地位平等和权利义务对等的原则,对征纳双方权利和义务进行规范,使其权利义务“归位”,成为规范税收法律关系、实现征纳和谐的重要环节。     

新产品开发中产品设计研究综述——基于JPIM的分析

以《Journal of Product Innovation Management》为研究对象,从作者所在地区、研究主题和研究方法三个方面对该期刊刊载的产品设计方面的载文进行梳理。结果显示:欧美国家的此领域研究已形成成熟的体系;这些国家的学者从设计管理、设计理论与方法、设计与市场和设计属性等视角探讨了产品设计;采用最多的研究方法是定量实证型研究方法,其次是定性经验型研究方法;短评专刊中载文的研究内容丰富,且有新理论被提出,但更多的研究是从不同的视角总结现有成果并指出未来的研究方向。     

The Social Ontology of Fear and Neoliberalism

Fear is a primal instinct; it is a survival mechanism the evolution of which allowed the early humans, indeed all species to adapt, evolve, and survive. When humans moved into settled communities with more advanced means of production, the nature of fear—much like the nature of social relationships—changed. Once the means of social reproduction were secured, fear became less necessary as a survival instinct and more useful as a heuristic device. Fear evolved. Fear cannot be characterized solely as a socially constructed phenomenon, nor as the instinctual response to personally felt traumas. The growth and nature of fear must be studied as a process that develops under its own inertia, feeding off its antecedent past, and as a phenomenon that is shaped by and in turn shapes its institutional setting. Fear should be understood as both structurally determined and socially transformative. This research seeks to examine the ontology of fear, specifically as it relates to neoliberalism.     

Promoting nursing as a career choice

Fewer young people are considering nursing as a career. This project was designed to present nursing as a viable career option to middle school students. A questionnaire was administered to six classes of middle school students before and after a presentation on nursing as a career. Results showed the presentation improved student attitudes and perceptions toward nursing as a career. Nurses can use this project as a stepping stone to develop additional programs to interest students in nursing as a career before the students discard the notion altogether.     

“技工贸”和“贸工技”战略谁更胜出？——基于制造业上市公司的分析

意大利因历史遗产数量众多而闻名国际。其中，作为一个农业资源丰富的国家，农业文化遗产也是意大利一项不可忽视的保护和发展对象。农业文化遗产的再生、发展和创新可以看作城市规划与建设过程中的一项重要组成部分。以米兰广域市为例，首先梳理其农业发展的历史沿革，其次分别从总体规划政策到具体新型农庄的产业振兴进行探讨。并详细分析了4个不同发展定位的农庄，探讨了其农业历史、发展模式及相应管理策略。旨在通过米兰经验的学习为中国相关的农业旅游、乡村景观及都市农业发展提供参考。     

浙江省旅游景区的转型升级研究

旅游景区是区域旅游产业发展的核心载体,是将旅游业培育成＂国民经济的战略性支柱产业和人民群众更加满意的现代服务业＂的主阵地。以浙江省为例,通过对浙江省旅游景区调查数据的剖析以明确其存在的问题与不足,指出旅游景区转型升级的必要性、内涵任务及面临难题,并分别从政府、企业等两个层面提出相应的对策与措施,为国内旅游景区的转型升级与可持续发展提供参考。