西部地区政府职能定位与财政功能转型

政府职能转变是中国社会主义市场经济制度建设的必然要求,政府职能定位是财政功能转型的前提。当前,全方位的政府改革已被提上议事日程。但本文作者认为从西部地区目前所处的经济与社会发展状况来看,实行全面的政府职能转型的时机尚未成熟。政府部门应继续坚持“经济建设型”职能定位,财政也应充分发挥促进经济建设的功能,逐步扩大提供公共产品和公共服务职能,实现西部政府职能逐步的有序的转变。     

一种新的SC—FDE系统粗定时同步算法

定时同步是单载波频域均衡(SC-FDE)系统的一项关键技术,其中的粗定时同步算法决定着同步收敛速度,由Schmidl和Cox提出的传统算法中出现的测度峰值平台影响着粗同步的精度与速度。通过训练符号格式的重新设计,利用其中4个相同部分良好的相关特性,提出了一种基于特殊训练符号的粗同步算法。仿真结果表明,在高斯白噪声信道和多径衰落信道条件下,新算法定时偏差估计的方差和均值接近于理论值,粗定时同步能够精确地完成,较好解决了测度峰值平台问题。     

企业内劳动产出效率的一个新模型

本文以新制度经济学家提出的交易费用概念为出发点,构建了一个新的劳动者产出效率模型.新模型将劳动者分为生产者和管理者两种类型,生产者直接参与生产,而管理者通过影响生产者的努力系数间接参与生产过程.本文初步研究了生产者、管理者产出效率函数的一些性质,并探讨了企业均衡条件下这两种产出效率随着管理人员工资、生产者工资变化的规律.     

Wage inequality and the labor market impact of economic transformation: Croatia, 1970–2008

In this paper, we examine wage inequality and wage differentials in Croatia from 1970 to 2008 using two long aggregate time series on the distribution of income. We focus especially on changing income inequality related to educational and vocational attainment, changing income inequality within those groups, and how these two components of inequality were affected by the economic transformation from socialism to capitalism. We find that income inequality between groups rose moderately post-transformation, while overall inequality increased more sharply. This finding is consistent with a growing importance of individual rather than group productivity in labor market compensation, a change broadly consistent with the economic transformation of the Croatian labor market.     

中国上市公司现金流管理研究——兼对中美市场现金流管理行为比较研究

This paper examines cash flow management in the Chinese market and compares it to that in the U.S. market. It adopts Burgstahler and Dichev (1997) and Degeorge et al.’s (1999) method and the best-fitted distribution model to analyze the financial data of Chinese listed firms during 1998–2005 and the forecasted cash flow per share (CPS) data for Chinese firms in the I/B/E/S database during 1993–2005. Results reveal that cash flows reports are not as reliable as people think, and managers manipulate cash flows just as they manipulate earnings. Further analyses show that zero point, last year’s cash flow and analyst cash flow forecast are the three thresholds that influence managers’ decision when they report cash flow performance. Over 16% of the firms with small positive cash flows manipulate their cash flow. Moreover, 16.64% of the firms with small changes in cash flow and 9.81% of the firms with small surprises manipulate cash flows to reach the targets. A comparative analysis shows that cash flow management behaviors around zero and zero changes are more prevalent in the Chinese market than in the U.S. market. Cash flow management around analyst cash flow forecasts, however, is no more prevalent than that in the U.S. market. Translated and revised from Zhongguo Kuaiji Pinglun 中国会计评论 (China Accounting Review), 2007, 5(3): 381–400     

我国国际货运代理服务发展研究

新中国成立后的国际货运代理业,基本上处于统一管理的垄断局面。随着国际货运市场的开放,吸引了多种成分的投资主体,构成了宽阔的货代活动空间,带来了货代业的竞争,扩大了队伍,促使其蓬勃发展,展示了货代业的广阔前景。迄今全国有货代企业6000多家,从业人员30多万人,有80%的运输业务和中转业务,90%的航空运输业务是通过货代完成的。货代是国际贸易的重要组成部分,当今,是货代企业发展的高峰。本文的分析基于对国际货运代理业的性质和作用分析,对国际货运代理业服务分析,提出发展国际货运代理服务创新的建议。     

微波带状线低通滤波器的设计制作与性能改善

讨论了带状线低通滤波器因实际制作的导带宽度发生变化引起滤波器性能下降时，如何改善滤波器性能的方法。我们采用惠普公司ＥＥＳＯＦ软件，对滤波器的结构和电气参数和分别作了灵敏度分析，以此为改善滤波器性能的依据。经实验对比，改进后的滤波器性能有了明显改善，且性能稳定。     

利用交叉套期保值防范价格风险

在目前我国期货市场交易品种有限的情况下,一方面,期货市场应加快推出新品种的进程以满足众多企业的套期保值需求,另一方面,广大企业应当积极利用交叉套期保值,并采用实例分析,确定风险最小化的最佳套期比.