师范类院校实验室耗材采购与管理的探索

文章针对师范类院校在耗材采购和管理中存在的问题,通过提高管理意识、改进管理方法、创新管理模式等措施,对耗材进行统一采购和集中管理,提高管理效率、降低采购成本、减少资源浪费。     

关于铁路车站纵断面设计

由于车站纵断面与车站功能及规模没有直接联系,设计规范也只有取值范围,大部分设计要么取上限、要么取下限,设计中的问题往往被复杂的车站平面布置所掩盖。只有当车站标高与地面标高相差很大,工程艰巨,或者土石方超出常规的工程量时,才研究纵断面的合理性。实际上,车站纵断面除了从工程量、桥、隧或路基工点分析其合理性以外,更重要的是车站建成后纵断面对日常运营的影响,这是对作业效率更深层次的影响,影响长远且难以更正。对铁路车站纵断面设计进行深入的分析,以利于提高对车站纵断面设计的认识,掌握和处理好关键的问题。     

银行机构扩张、支付工具改进与城镇储蓄存款增长——制度变量对货币需求影响的一个分析视角

规模变量、机会成本变量及制度变量是决定货币需求的三个因素,但一直以来货币需求研究主要聚焦于规模变量及机会成本,而较少考虑制度变量的影响。本文以银行机构及支付工具作为制度变量,从理论推导与实证分析两个方面探讨其对货币需求的影响,结论表明改革开放以来商业银行机构扩张及支付工具的改进节省了城镇居民的现金需求,而推动了城镇储蓄存款的增长。     

Selective enforcement of regulation

Regulatory agencies may, whether outside of set rules or within their discretion, depart from the original goals or principles set for enforcing the rules, which we term selective enforcement. Taking China, a country in transition, as an example, and using cases and large-sample tests, we present empirical evidence of selective enforcement. The results show that the China Securities Regulatory Commission (CSRC) takes into account whether companies violating the rules have a state-owned background and the strength of that background when investigating and punishing non-compliance. After controlling for the degree of violation, state-owned-enterprises (SOEs) are punished less severely than private companies; and the higher the hierarchy of the SOE in question, the less severe the punishment. It also takes longer for SOEs to be punished. We also find that companies that violate the rules less seriously have a greater tendency to apply for refinancing than those that violate the rules more seriously. This may be because the severity of the violation can affect listed companies’ expectations of obtaining refinancing. The analysis and conclusions of this study prove useful in understanding the causes and consequences of selective enforcement in transition economies.     

MNC Strategic Responses to Ethical Pressure: An Institutional Logic Perspective

In this study, we aim to investigate how multinational corporations (MNCs) balance ethical pressures from both the home and host countries. Drawing on theories from institutional theory, international business, and business ethics, we build a theoretical framework to explain the ethical behavior of MNCs. We apply the institutional logic concept to examine how MNCs with established logics and principles that have grown in the home country respond to local ethical expectations in the host country. We differentiate the core values from the peripheral components of a MNC’s institutional logic and propose that a MNC will pursue distinctive ethical strategies under different scenarios and choose the “right” configuration of core values and peripheral components that align with institutional environment in host countries.     

发展非公有制经济必须继续解放思想

经过二十多年磕磕碰碰的发展．到现在我国非公有制经济已经成为国民经济中一支重要力量。但是，中国非公有制经济是在改革开放前公有制一统天下的背景下破土而出的。那时的主流观点认为．私有制是万恶之源；社会主义与资本主义势不两立；中国要建成社会主义，必须把非公有制经济消灭干净，让它永远不得翻身。     

The Effect of Entering the WTO on the Oil Industry and the Economy of Taiwan

The crude oil price of the world increased two‐fold during 1999–2002. The price of domestic oil products for the same period increased with a smaller percentage, i.e., 27 per cent. This phenomenon could be attributed to Taiwan's oil market liberalisation after 2000 and its entering the WTO since November 2001. According to this study, the effect of entering the WTO itself suppressed the oil price from increase by 15.455 per cent in 2002. It also reduced the inflation rate by 0.74 per cent and increased the economic growth by 0.39 per cent. Nevertheless, entering the WTO also increases the competition in the oil industry, which is a big challenge to the domestic oil refinery sector and the state‐owned Chinese Petroleum Corporation in particular. The price decrease of oil products also increases the demand for oil products and exacerbated air pollution and CO₂ emissions. For minimising the negative impact of entering the WTO on the economy, the Taiwan government has devised a series of preparations in the last decade. Those preparations include a step‐by‐step market liberalisation plan, a strategy taken by the state‐owned CPC, a new taxation implementation and the legislative works such as the Petroleum Act. This experience might be worthwhile for the reference of other economies.     

知识经济条件下的无形资产计量

无形资产的计量是知识经济条件下的热点、难点问题。本文分析了以旧的历史成本法计量无形资产的缺点 ,针对其存在的问题提出相应的计量方法 ,并讨论无形资产在财务会计报告中的反映。     

Construction and Application of Vegetables Intelligent Expert System based on the Internet of Things Technology

Taking the intelligent expert system of an agricultural company in internet of things in Beijing as an example,this paper discusses construction of a new generation of expert systems and its application.The paper describes the system structure of intelligent expert system and its 9 function modules.This system includes mainly three function modules as follows: the module of real-time environment display with function of showing the live video pictures and greenhouse environment parameters,the module of pest warning with function of warning pest outbreak probabilities,the module of vegetables mature degree with function of showing vegetables' mature degree number.The two main functions in the course of practical application are automatic alarm of system and management assistances.The article later makes a brief summary of the problems encountered by the expert system in the process of application and popularization.The paper last listed the cost reduction measures and the improvements to increase extension effect.     

混业经营:我国金融业的发展趋势

随着入世的临近 ,关于我国金融业是采用分业经营还是混业经营模式问题 ,再次成为理论界和实务界讨论的焦点。本文探讨了两种模式的利弊 ,以及我国分业经营模式形成的原因 ,提出在新的形势下 ,混业经营是我国金融业发展的必然趋势。