嵌入公平的准公益型事业单位的财务管理目标问题研究

按事业单位资金来源及业务是否盈利对其进行分类,并对其财务管理目标进行分析,提出准公益型事业单位财务管理目标并分析其实现路径,希望能丰富事业单位财务管理理论,并对实践具有一定指导意义。     

水产品冷链物流技术现状及对策研究

水产品具有极高的营养价值,同时其高蛋白、低脂肪以及营养均衡性好的特点也使其倍受人们的喜爱.然而,水产品的易腐特性又直接对其质量安全造成了极大的威胁.也正因此,对水产品冷链物流技术现状以及对策研究便显得至关重要了.本文便从水产品冷链物流技术现状入手,对水产品冷链物流技术的发展趋势以及其主要的特征进行了探究,并对其发展对策进行了相应的探讨.     

分享式创新:一个新的概念框架及其时代意蕴

分享式创新是一种基于分享推动创新的创新模式,其既是对科技加速发展的应对,也是对现有创新模式的发展。迄今为止,理论界还没有对其进行明确界定。在对其进行内涵界定和种类划分的基础上,与其它3种创新模式进行比较,并对其实施条件进行分析,尝试建立一个新的概念框架。最后探讨了分享式创新所蕴含的丰富时代意义,认为它代表着创新模式发展的新趋势。     

有效的管理者和成功的管理者

有效的管理者把大部分时间用在了沟通和人力资源管理上,沟通对其贡献最大,而社交对其贡献最小。成功的管理者则把大部分时间用在了社交和沟通上,社交对其贡献最大,而人力资源管理的贡献最小。     

外资大型综合超市核心竞争力的支持要素以及影响分析

文章通过分析外资大型综合超市的共同特点,总结其核心竞争力为规模化经营、低价策略和开展衍生业务,并对其支持要素进行研究,据此探讨其对中国零售企业及社会的一般影响和深层次影响,并对内资超市及政府提供发展建议。     

企业绩效管理岗位的角色思考

绩效管理工作是现代企业人力资源管理的一项核心内容,对绩效管理岗的角色分析也受到关注。本文从其岗位描述入手,通过总结其岗位职责、工作任务,并解读其在企业绩效管理工作中的角色职能,对其关键能力进行凝练。     

作业成本法对某专科医院的医疗服务项目的成本核算分析

当前医院在进行成本核算时,遭遇了诸多问题,对其成本管理模式进行改革非常有必要。文章以某专科医院为例,对其成本管理现状以及存在的问题进行了探讨,并基于此运用作业成本法对其医疗服务项目进行了成本核算分析,旨在为同类型医院成本管理提供参考。     

我国上市公司控制性股东掏空与支持行为的实证分析

本文通过对我国上市公司投资—现金流敏感度的分析,以考察我国上市公司控制性股东掏空与支持公司的行为,研究结果表明:(1)第一大股东持股比例越高的公司,其投资对现金流的敏感度越低。(2)盈利能力越强的公司,其投资对现金流的敏感度越高;盈利能力越差的公司,其投资对现金流的敏感度越低。()第一大股东持股比例越低以及盈利能力越强的公司,其投资对现金流的敏感度最高;第一大股东持股比例越高以及盈利能力越差的公司,其投资对现金流的敏感度最低。这些证据支持了控制性股东对公司的掏空与支持是对称的观点。     

国内量化基金现状分析及展望

随着数量化投资在国内关注度的提高,量化基金也逐渐进入大众视野.本文对目前国内量化基金的现状进行了阐述和分析,分析了其发展的路径,对其使用的量化技术进行了归纳,并对比了其收益和绩效,最后分析了影响其发展的因素.     

事业单位财会管理现状及问题解决途径

事业单位的财会管理工作伴随着经济体制的改革的发展,其弊端日益显现出来,亟待需要对其进行完善与深入改进。本文就事业单位财务管理的现状,结合自己多年的经验,对其进行研讨,并提出自己的拙见,以期对同行提供借鉴与参考,共同为事业单位的财会管理工作的发展献力献策。     

Forecasting the price of gold

This article seeks to evaluate the appropriateness of a variety of existing forecasting techniques (17 methods) at providing accurate and statistically significant forecasts for gold price. We report the results from the nine most competitive techniques. Special consideration is given to the ability of these techniques to provide forecasts which outperforms the random walk (RW) as we noticed that certain multivariate models (which included prices of silver, platinum, palladium and rhodium, besides gold) were also unable to outperform the RW in this case. Interestingly, the results show that none of the forecasting techniques are able to outperform the RW at horizons of 1 and 9 steps ahead, and on average, the exponential smoothing model is seen providing the best forecasts in terms of the lowest root mean squared error over the 24-month forecasting horizons. Moreover, we find that the univariate models used in this article are able to outperform the Bayesian autoregression and Bayesian vector autoregressive models, with exponential smoothing reporting statistically significant results in comparison with the former models, and classical autoregressive and the vector autoregressive models in most cases.     

Planned adaptation in risk regulation: An initial survey of US environmental, health, and safety regulation

In principle, we want regulatory programs to be based on current realities, as reflected for example in the best knowledge of relevant experts. That would imply that old rules now on the books should be consistent with today's knowledge base, not just what was known when a rule or standard was originally set. This paper reports on a survey of US programs, examining how often existing rules are actually updated in light of better knowledge, and identifies five programs that attempt to make policy routinely adaptive. These programs exhibit what we term Planned Adaptation: they both revise rules when relevant new knowledge appears, and take steps to produce such improved knowledge. While Planned Adaptation is rare, it is used in several nationally prominent programs, including air pollution, airplane safety, and drug safety. Planned Adaptation is a policy tool that deserves more attention.     

The greenhouse effect: Damages,costs and abatement

The buildup of so-called greenhouse gases in the atmosphere — CO₂ in particular-appears to be having an adverse impact on the global climate. This paper briefly reviews current expectations with regard to physical and biological effects, their potential costs to society, and likely costs of abatement. For a worst case scenario it is impossible to assess, in economic terms, the full range of possible non-linear synergistic effects. In the most favorable (although not necessarily likely) case (of slow-paced climate change), however, it seems likely that the impacts are within the affordable range, at least in the industrialized countries of the world. In the third world the notion of affordability is of doubtful relevance, making the problem of quantitative evaluation almost impossible. We tentatively assess the lower limit of quantifiable climate-induced damages at $30 to $35 per ton of CO₂ equivalent, worldwide, with the major damages being concentrated in regions most adversely affected by sea-level rise. The non-quantifiable environmental damages are also significant and should by no means be disregarded.The costs and benefits of (1) reducing CFC use and (2) reducing fossil fuel consumption, as a means of abatement, are considered in some detail. This strategy has remarkably high indirect benefits in terms of reduced air pollution damage and even direct cost savings to consumers. The indirect benefits of reduced air pollution and its associated health and environmental effects from fossil-fuel combustion in the industrialized countries range from $20 to $60 per ton of CO₂ eliminated. In addition, there is good evidence that modest (e.g. 25%) reductions in CO₂ emissions may be achievable by the U.S. (and, by implication, for other countries) by a combination of increased energy efficiency and restructuring that would permit simultaneous direct economic benefits (savings) to energy consumers of the order of $50 per ton of CO₂ saved. A higher level of overall emissions reduction — possibly approaching 50% — could probably be achieved, at little or not net cost, by taking advantage of these savings.We suggest the use of taxes on fossil fuel extraction (or a carbon tax) as a reasonable way of inducing the structural changes that would be required to achieve significant reduction in energy use and CO₂ emissions. To minimize the economic burden (and create a political constituency in support of the approach) we suggest the substitution of resource-based taxes in general for other types of taxes (on labor, income, real estate, or trade) that are now the main sources of government revenue. While it is conceded that it would be difficult to calculate the optimal tax on extractive resources, we do not think this is a necessary prerequisite to policy-making. In fact, we note that the existing tax system has never been optimized according to theoretical principles, and is far from optimal by any reasonable criteria.During the academic year 1989–90 Dr. Ayres was at the International Institute for Applied Systems Analysis (IIASA), Laxenburg, Austria.During the summer of 1989 Mr. Walter was a member of the Young Scientists' Summer Program at IIASA.     

SCIENCE AND INDUSTRY: TRACING THE FLOW OF BASIC RESEARCH THROUGH MANUFACTURING AND TRADE

This paper describes flows of basic research through the US economy during the late 20th century. In addition, the paper studies the effect of the flows on scientific papers in industries and fields. This article differs from others in its use of measures of science rather than technology. Together, its results present a picture of the structure of basic research flows in a modern, science-intensive economy. Basic research flows are large within petrochemicals and drugs, and within software and communications. Flows of chemistry, physics, and engineering are common throughout all industries – biology and medicine are almost confined to petrochemicals and drugs; and computer science is nearly as restricted to software and communications. In general, basic research flows are more concentrated within scientific fields than within industries. Our findings concerning the production of scientific papers indicate that the effect of a 1% change in academic R&D spillovers significantly exceeds that of industrial spillovers. In addition, within-field effects exceed effects between-fields, while within- and between-industry effects are roughly equal. It follows that scientific fields limit basic research flows more than industries do, perhaps because large firms implicitly span a range of industries.     

Valuing Mangrove-Fishery Linkages – A Case Study of Campeche, Mexico

This paper explores the value of mangrove systems as a breeding and nursery habitat for off-shore fisheries, focusing on mangrove-shrimp production linkages in Campeche State, Mexico. We develop an open access fishery model to account explicitly for the effect of mangrove area on carrying capacity and thus production. From the long-run equilibrium conditions of the model we are able to establish the key parameters determining the comparative static effects of a change in mangrove area on this equilibrium. We then estimate empirically the effects of changes in mangrove area in the Laguna de Terminos on the production and value of shrimp harvests in Campeche over 1980–90. Our findings suggest that mangroves are an important and essential input into the Campeche shrimp fishery, but that the low levels of deforestation between 1980 and 1990 mean that the resulting losses to the shrimp fishery are still comparatively small. Over-exploitation of the fishery due to open access conditions remains the more pervasive threat, and without better management any long-run benefits of protecting mangrove habitat are likely to be dissipated.     

新员工主动社会化行为与组织承诺关系研究——以社会资本为中介变量

为了探索新员工主动社会化行为影响组织承诺的过程,本文对来自企业的401个有效样本进行了实证分析。本研究运用层级回归的方法,控制了人口统计变量的影响后,发现员工的搜寻信息和搜寻绩效反馈行为对组织承诺有直接的正面影响,同时,通过员工社会资本对员工组织承诺产生了间接的正面影响。社会资本在员工搜寻信息和搜寻绩效反馈行为影响组织承诺的机制中起部分中介作用。员工的关系构建行为对组织承诺没有显著影响,但对员工社会资本存在显著的正面影响。     

An Economic Analysis and Simulation of Woodfuel Management in the Sahel

This paper presents an economic framework and a computationalmethodology for assessing the evolution of woodfuel supply costsand the spatial distribution of biomass in a Sahelian woodlandsetting. Spatial data on standing stock and the costs oftransport to market are used to construct a supply curve for fuelto a fuel-consuming location. Given an exogenously specifieddemand, the model simulates, period by period, the extraction,regeneration, and transport of wood fuels. The model is appliedto evaluate the benefits and ecological impacts of scenarios forwoodland management around the city of N'Djamena, Chad.     

Evidence on the impact of R&D and ICT investments on innovation and productivity in Italian firms

Both research and development (R&D) and information and communication technology (ICT) investment have been identified as sources of relative innovation underperformance in Europe vis-à-vis the USA. In this article, we investigate the R&D and ICT investment at the firm level in an effort to assess their relative importance and to what extent they are complements or substitutes. We use data on a large unbalanced panel data sample of Italian manufacturing firms constructed from four consecutive waves of a survey of manufacturing firms, to estimate a version of the CDM model of R&D, innovation, and productivity [Crépon–Duguet–Mairesse 1998. Research, innovation and productivity: An econometric analysis at the firm level. Economics of Innovation and New Technology 7, no. 2: 115–58] that has been modified to include ICT investment and R&D as the two main inputs into innovation and productivity. We find that R&D and ICT are both strongly associated with innovation and productivity, with R&D being more important for innovation, and ICT investment being more important for productivity. For the median firm, rates of return to both investments are so high that they suggest considerably underinvestment in both these activities. We explore the possible complementarity between R&D and ICT in innovation and production, but find none, although we do find complementarity between R&D and worker skill in innovation.     

Zvi Griliches's contributions to the economics of technology and growth*

Zvi Griliches's contributions to the economics of technology and growth are identified. Included is a discussion of his contributions on: the determinants of differences in speed of adoption of innovations; the use of patents to measure technology; the private and social returns to R&D; and spillover effects from R&D. Griliches's own evaluation of his research contribution is compared to the evaluation of others in the field, using as evidence citation counts of his works collected from the online Web of Science. Griliches's most important contribution is his 1957 Econometrica hybrid corn paper that is a foundation of the economics of technological innovation. Remarkably, the trend in annual citations to the paper has continued to increase for over 40 years. Finally, we summarize Griliches's most recent views on the practice of economics and on the most important unanswered questions in the economics of technology and growth.