论战略成本管理

文章介绍了企业成本管理的内涵、目标以及邮政管理面临的困境,并在此基础上以昆明邮区中心局为例,阐述了邮政企业实施战略成本管理的措施、成效以及注意事项。     

石油化工循环经济的比较研究

针对石油化工是我国循环经济的重点产业，采用比较研究的方法，揭示了循环经济与生态产业、循环经济与清洁生产、循环经济与资源综合利用、循环经济与环境无害化技术等相互关系。进而从人才、政策、资金、技术等方面，提出加快石化企业实施循环经济的若干基本对策和措施。     

发展优势产业集群提升综合竞争能力——促进长白山地区绿色食品产业升级的探讨

长白山具有得天独厚的资源优势。长白山地区食品工业已初具规模,但还存在总体规模偏小、市场集中度偏低、企业规模偏小等问题。产业集群是提高长白山绿色食品产业竞争力的重要途径,长白山地区应采取积极的对策发展绿色食品产业集群。     

乡村旅游区域合作发展模式研究——以环洪泽湖地区为例

目前国内乡村旅游业的发展尽管速度较快,农业观光园、农家乐、采摘节等乡村旅游形式在各地大量涌现,但是与发达国家相比仍处于起步阶段,各旅游目的地之间缺乏统一规划、资源特色不明显、配套服务设施缺乏、经营模式单一等问题突出。区域旅游合作对整合资源、统筹城乡发展、丰富区域旅游类型、满足都市居民对乡村旅游的需求,提升其综合发展水平是一条可行的途径。本文基于对乡村旅游发展现状的研究,提出了包括空间发展、运营模式、产品开发、策划营销及支持系统在内的区域旅游合作发展模式,以期对乡村旅游的发展有所裨益。     

How Environmental Management Competitive Pressure Affects a Focal Firm's Environmental Innovation Activities: A Green Supply Chain Perspective

Recently, environmental management offers firms a source of competitive advantage in the marketplace. The development of environmental innovations is critical to the success of today's firms. Drawing on the Schumpeterian perspective of competition, this research examines how the perception of rival firms' green success influences a firm to pursue and produce environmental innovation through its green supply chain integration activities. Using survey data from 230 firms, a conceptual model is developed and tested using structural equation modeling. We find that the firms in our sample do perceive pressure from their competitors' success in environmental management activities, and thus take supply chain action to pursue integration activities. By differentiating incremental and radical environmental innovation, this study also reveals the role of three dimensions of green supply chain integration (internal, supplier, and customer integration of green product development) on incremental and radical environmental innovation separately. Specifically, findings suggest that green supply chain integration has a positive impact on developing incremental environmental innovation, while only customer integration has a significant positive impact on developing radical environmental innovation.     

Optimal arbitrage strategies on stock index futures under position limits

Assuming the absence of market frictions, deterministic interest rates, and certainty in dividend payouts from the stocks in the index basket, an arbitrageur can lock in the profit of a positive (negative) arbitrage basis in a stock index futures by adopting a short (long) futures strategy. In addition, the arbitrageur may improve the arbitrage profit by adopting the so‐called early unwinding strategy of liquidating the position before maturity, or more aggressively from the long position directly to the short position or vice versa. In this study, we examine the optimal arbitrage strategies in stock index futures with position limits and transaction costs. In our analysis, the index arbitrage basis is assumed to follow the Brownian Bridge process. The model formulation of the option value functions leads to a coupled system of variational inequalities. We determine the values of the arbitrage opportunities and the optimal threshold values of the arbitrage basis at which the arbitrageur should optimally close an existing position or open a new index arbitrage position. In particular, we examine the impact of transaction costs on the index arbitrage strategies. © 2010 Wiley Periodicals, Inc. Jrl Fut Mark 31:394–406, 2011     

法币改革和金圆券改革的比较研究

处于国民党政府统治的不同时期,法币和金圆券两次币制改革呈现不同的特点.导致了不同的历史后果法币改革具有进步的一面;而金圆券改革则完全呈历史的倒退,阻碍社会生产力的发展.     

铜厚膜环行器的研制

采用新型的在大气气氛中烧结的铜厚膜多层导电浆料,应用厚膜混合技术制作了2。2GHz和2.8GHz的环行器。其性能指标可与同类型采用薄膜贵金属制作的环行器相媲美,且工艺简单,成本低及生产周期短。     

关于我国建立遗产税制的几点思考

遗产税是一个古老的、世界各国普遍征收的一种税,是调节社会成员财富分配的一种税收手段。中国在20世纪40年代曾开征过遗产税,新中国建立初期也设计过遗产税,但由于条件不具备而没有开征。改革开放以后,随着经济的迅速发展,各项改革的逐步深入,收入的不断增长,居民个人财富的拥有量在逐渐增加,以存量收入的财产为课征对象的遗产税的开征显得非常必要。     

城市中央商务区生态评价指标体系研究

简要阐述了城市中央商务区(CBD)相关概念及国内外发展概况,在国内CBD高速发展的趋势下提出了CBD生态评价系统的重要意义,根据系统指标学原理建立了中央商务区生态综合指标体系,初步形成了对已建CBD生态程度评价和进一步研究的前提及理论基础.