旅游企业多元化经营的实施策略

多元化经营是企业发展过程中的重要策略选择，但是，近些年来许多企业因实施多元化经营而使其面临诸多困境，因此，正确认识和实施多元化经营战略显得尤为重要。本文主要从旅游企业的行业特点出发，深入分析旅游企业实施多元化经营的必要性、指出了企业实施多元化经营的方向选择及其依据，并对企业实施多元化经营后如何整合资源提出了相应对策建议。     

北京市各区县劳动力产业分布比较优势统计分析

北京市各区县劳动力总量分布的产业差别是明显的,其分布是有规律可循的.因此,对于北京市各区县功能区的划分可以站在劳动力产业分布比较优势的角度,采用统计分析的方法,深入分析北京市已经形成的劳动力产业分布规律,从而为城市功能区的划分提供劳动力布局的依据.     

掠过浮华,国美离『中国的沃尔玛』还有多远?

2004年,国美对外宣称“到2008年,国美的销售额要达到1200亿元左右.”而当年其销售额是238.8亿元.     

人力资源会计与传统会计的比较研究

本文认为，知识经济时代人才成为经济资源中最重要的因素，建立人力资源会计十分必要。但我国现阶段人力资源会计仍未建立，既未将人力资源会计纳入传统会计之中，又没有形成完善的人力资源会计理论体系。必须改革传统会计，发展和完善人力资源会计。     

Searle and Collective Intentionality

A BSTRACT . Several key elements go into Searle's construction of social reality, namely, collective intentionality, constitutive rules, and status functions. But by far the most important and arguably contentious of these is collective intentionality. Searle postulates his notion of collective intentionality as a solution to a conflict between two of his own problematic claims: the irreducibility of collective intentions to singular intentions and what he sees as the requirements of methodological individualism. According to Searle, methodological individualism seems to require that we reduce collective intentionality to individual intentionality; however, this contradicts his claim that collective intentionality is irreducible to individual intentionality plus some mutual beliefs. I will show that at least part of what is really at stake here is Searle's internalism or, as he puts it, his "brain in a vat condition." My strategy will be to examine his internalism and show that Searle's account is far more radical than other internalists in that he extends internalism beyond its usual domain of the mental to incorporate social facts. While there are no knockdown arguments in favor of either internalism or externalism as normally construed in the philosophy of mind, I will show that Searle's account of collective intentionality introduces an element of privacy to social facts that denies us the public access to the conditions on the basis of which we normally take collective facts to obtain.     

Price-Cost Margins and Profit Rates in New Zealand Electricity Distribution Networks Since 1994: the Cost of Light Handed Regulation

From 1994 to 2003, New Zealands corporatized electricity lines networks operated with no industry regulator, but under the spotlight of mandatory information disclosure. As a result there exists a large body of detailed, audited and publicly available accounting data on the financial performance of these businesses. Using that data, this paper finds that price-cost margins have widened substantially since deregulation. We estimate the extent to which light-handed regulation has allowed profits to exceed the levels which would have been acceptable under the old rate-of-return regulatory framework, and find that the answer is about $200 million per year, on an ongoing basis.We thank colleagues at Victoria University, and two anonymous referees for this journal, for constructive comments on this paper. Any remaining errors are entirely our responsibility.JEL classification: D21; K23; L11; L43; L51     

构建和谐社会应当建立完善的利益均衡框架

中共十六届六中全会通过了《中共中央关于构建社会主义和谐社会若干重大问题的决定》,其中指出保障社会公平正义,必须要加强制度建设.从十六届四中全会中央提出了构建和谐社会的理念和目标到此次强调要通过制度建设来保障社会公平,这表明,我党不仅不断提高着对构建和谐社会的重视程度,更重要的是决心通过制度来解决现行社会中所存在的不平等现象,巩固我党执政基础、维护社会稳定.     

论三个级别价格歧视间的关系

本文尝试着从联合需求曲线中裂变出三个级别的价格歧视,以此揭示出其间的内在联系。个别需求曲线的加总构成了联合需求曲线,它是就每单位的消费择优录取所有消费者的保留价格,将其从高到低依次排列的,因而它既反映了“不同的人”——高端客户与低端客户的需求强度的差异,也反映了“不同的量”——高端需求与低端需求的需求强度的差异。只要能成功地将联合需求曲线按“量”与按“人”进行拆分,就可以在不同的子市场依照不同的需求价格弹性对高端客户与高端需求定高价、对低端客户与低端需求定低价。     

Uncertain lifetimes and the welfare enhancing properties of annuity markets and social security

This paper explores the implications of social security programs and annuity markets through which agents, who are characterized by different distributions of length of lifetime, share death-related risks. When annuity markets operate, a non-discriminatory social security program affects only the intragenerational allocation of resources. In the absence of private information regarding individual survival probabilities, such a program will lead to a non-optimal intragenerational allocation of resources. However, the presence of adverse selection considerations gives rise to a Pareto improving role for a mandatory non-discriminatory social security program.     

The “Iron Law of Paternalism” in Employee Grievances and Arbitration? A Comparison of Disciplinary and Nondisciplinary Cases

In the criminology literature, the iron law of paternalism suggests that women receive less serious sanctions in the judicial system. This examination of three years of grievance outcomes (n= 1216) and arbitration outcomes (n= 1146) tests this iron law in the context of organizational disciplinary and dispute resolutions. These data, across several levels of outcomes (win, lose, compromise), controlling for the severity of grievances (disciplinary/nondisciplinary) and arbitrations (termination/nontermination) provide no support for the paternalistic thesis. Moreover, we find no support for the paternalistic thesis with regard to either the incidence or length of suspensions as a function of gender.