浅谈新时期企业人才管理工作

随着改革开放的不断深入 ,企业的竞争不仅是财力、物力、资源的竞争 ,更是人才的竞争 ,通过“人才配置”、“激励”、“培养” ,进行现代企业人才管理 ,让人才在企业中发挥最佳作用。     

中国农民消费行为影响因素分析

本文运用现代消费理论和经济计量模型，对中国转型期的农民消费行为影响因素进行实证分析。研究表明，当前影响农民消费行为的因素主要来自包括自然、市场和制度在内的不确定性、对当期收入的过度敏感性，以及农民消费行为所表现出的生命周期特征三个方面，上述影响农民消费的因素实际上反映出了我国农村市场化进程的滞后。因此，要提高农民收入和消费水平，必须积极推动以市场化为核心的农村制度改革。对此，本文提出了一些政策建议。     

我国新企业会计准则中职工薪酬准则的特点与影响

本文介绍了我国新企业会计准则中职工薪酬准则的制定背景,与原规定相比新职工薪酬准则的特点,分析了该准则对我国企业产品出口和企业财务状况的影响,最后建议依据新职工薪酬准则修订企业所得税纳税申报表的相关附表。     

An approach for measuring the optimal fleet capacity: Evidence from the container shipping lines in Taiwan

Excess capacity emerges as a persistent problem in the shipping industry and plays an essential role in determining the level of ocean freight. Consequently, the optimal fleet capacity has become a critical and frequently discussed issue within the container shipping industry. In practice, the designed capacity of a vessel is the most popular approach for measuring the fleet capacity for a shipping line. Despite this, it continues to lack the operational and economical reasonableness necessary to properly define or measure the capacity provided by a shipping line. This study has developed an economic model to find the optimal fleet capacity. In turn, the corresponding installation ratios have been computed to examine the level of excess capacity present and evaluate the performance of fleet development for three container shipping lines in Taiwan. The findings suggest that the shipping lines with deep-sea service routes are likely to deliberately hold excess capacity. Thus, the strategy of holding excess capacity to deter entry and maintain market power may have implicitly played a crucial role in determining the scale of fleet capacity for a container shipping line.     

The efficiency gains from site value taxes: the Tithe Commutation Act of 1836

The theoretical efficiency advantages of land site value taxation have been known since at least the writings of Adam Smith. However, the practical gains from switching land taxes to this basis have never, to our knowledge, been measured. The Tithe Commutation Act of 1836 in England switched taxation of large areas of farmland from a percentage of gross output to an equivalent lump sum tax on site values. We estimate the rent gains from this reform between 1842 and 1855 using data from 5108 English parishes. We show that converting the tithe to a lump sum raised rents, net of the tithe, by an average of £0.43 for every £1 of tithe collected. Some of these rent gains may have stemmed from increased investment by landlords in fixed capital rented with the land, so that we can only give a range for the possible excess burden of the tithe of 17-43%. Interestingly with a Cobb-Douglass production function the predicted excess burden would be 17%.     

流动性过剩与资产价格泡沫——基于中国数据的实证分析

流动性过剩已经成为我国宏观经济运行中的热点问题。流动性过剩是什么,流动性产生的根源有来自国际的因素,也有国内的因素。流动性过剩严重影响我国的宏观经济运行,推动CPI指数上扬,造成股票市场、房地产市场泡沫。本文通过建立计量经济模型,对流动性过剩与资产价格泡沫之间的相关性进行实证分析,并进一步分析流动性过剩的影响传导机制。     

新生代员工易变性职业生涯态度对创造力的影响——一个被调节的中介模型

当前，“90后”正逐渐进入职场，成为企业主力军，同时，易变性职业生涯态度也已成为新生代员工的主流职业发展倾向。那么，新生代员工易变性职业生涯态度是否有利于促进其在工作中的创造力呢？为此，基于自我决定理论探究两者间的影响机制，基于251份有效样本数据的实证结果表明：易变性职业生涯态度对成就需要、创造力均有显著正向影响；成就需要在易变性职业生涯态度与创造力间起中介作用；组织支持感强化成就需要对创造力的促进作用；组织支持感强化易变性职业生涯态度通过成就需要对创造力的间接影响。研究结论对于政策制定者和管理者具有重要意义，尤其是对于那些拥有较高比例新生代员工的企业,管理实践价值更高。     

Product differentiation,market dynamics and the value relevance of trade payables: Evidence from UK listed firms

This paper provides a comprehensive evidence on how product and market dynamics affect the value relevance of trade payables. Using a sample of 2559 UK listed firms over the period 2005–2014, we find a positive relationship between trade payables and firm performance. Our evidence suggests that trade payables increase (decrease) performance in firms with differentiated products and demand uncertainty (larger market share). We demonstrate that the relative value relevance of bank credit versus suppliers’ credit is dependent on the nature of the product, the level of sales volatility, and market share. We use an innovative approach to assess the robustness of our results to omitted variable bias.     

商业银行流动性考察:基于风险管理的视角

流动性过剩已成为影响我国经济、金融稳定和发展的重大问题。流动性过剩与风险管理之间存在着密切的相关性:一方面银行风险意识和管理的变迁影响了其流动性状况;另一方面流动性过剩增加了各种风险的暴露程度,加大了银行风险管理的难度。商业银行可以金融创新为核心,通过资产负债主动管理能力的提升,将解决流动性过剩与加强风险管理结合起来。     

股票期权行权价格的局限与修订研究

股票期权计划在国内外受到广泛关注,并日益成为公司经理人激励的主要手段。但由于我国股票市场的弱式性,以股价为基础的股票期权并不能真正反映经理人的业绩表现。为此,本文引入超额EVA增长率和行业股票价格参数对现行以股票价格为基础的股票期权行权价格进行修订,以使经理人的激励报酬和业绩贡献变动相结合。与此同时,本文还引入行业分类指数变动率以消除股市波动对行权日行权价格的影响。调整后的行权价格更加真实的反映了经理人的业绩。论文最后指出该方案所具有的优势,认为经过修订的股票期权行权价格在我国更具有现实意义。