Business and government in electricity network integration in Western Europe,c.1900–1950

A cross-country comparison is made of the moves to system integration, at the national level, of electricity supply in several Western European countries. Private electricity business firms were dominant in France, Italy and Spain and large generating enterprises and transporting groups grew through mergers and agreements. In Germany, Scandinavia and the UK, municipalities were more common and were resistant to mergers and network development. Several national networks had emerged by the 1940s but hardly any were nationally managed in the sense of ensuring electricity was everywhere supplied from the lowest cost source. The article considers the economic gains from integration and argues that it developed successfully where central governments became actively involved.     

农村土地流转的制约因素与对策——以河南省为例

农村土地流转是实现土地适度规模经营、提高农业生产率的前提条件之一.随着中原经济区建设的深入推进,河南省步入快速发展的新时期.加快农村土地流转对建设中原经济区意义重大.新时期在政府层面的加快河南省农村土地流转的主要制约因素包括宣传不到位、服务不足、社会保障不健全、法律法规不完善等,为此提出相应对策措施以推进农村土地流转.     

从《海滨故人》看“五四”时期新女性的另一种选择

＂五四＂时期的新女性在启蒙话语的激励下,走向社会。她们一方面失去家庭的庇护而身在母爱缺失的焦虑之中,另一方面经历了寻找爱情和男性同谋者的失败。在社会的重压和内在困境的合力下,他们选择了放弃。她们不是勇敢地去面对现实,而是退回女儿国中,自然也就无法获得真正的自由和精神独立。《海滨故人》没有树立强者意义上的时代新女性,但它的意义,正在于让我们得以一窥彼时女性选择的艰难和她们在时代风雨中的遭遇及挣扎。     

转型深化期中国农村土地产权结构考察与思考——基于2005年和2011年中国17省调查的实证分析

现代产权理论指出,完整的产权应包括专有的使用权、收益的独占权和自由的交易权.中国农地产权不明晰、不稳定、不完整对于农村发展的负外部性已经成为国内学界共识.本文基于中国人民大学土地管理系与美国农村发展研究所(RDI)于2005年和2011年共同组织的17省农村土地权利情况调查所取得的一手数据,通过实证分析解构农地产权,并在此基础上,对不同省份、不同地域的农地产权绩效进行量化比较,并分析2005-2011年农地产权的改进程度,以期为中国农村土地产权绩效的优化提供参考.     

企业可持续发展的财务战略

企业运营环境的快速变化,向企业可持续发展的财务战略提出了挑战.通过分析经济增长方式、资本市场发育程度和企业发展阶段等财务战略制定的影响因素,探讨企业生命周期理论下财务战略模式的选择、实现和评价,以达到可持续发展的目标.     

《庆元条法事类》中的四柱结算法及相关术语考释

《庆元条法事类》中的账式记录了当时使用的结算法及相关术语。根据账式的公文程式，可以了解典型的四柱结算法及多出“应在”一柱的复杂四柱结算法的原貌，并据此考证四柱结算法的各柱术语。     

Is management accounting just what management accountants do? Implicit cost analysis on Britain's railways c.1923-1939

This paper explores how railway companies performed the management accounting function during the first part of the twentieth century. It will be argued that only by understanding the relationship between management techniques and the business process can any judgement as to the quality of management decisions be reached. Through the medium of educational material, the development of train control and railway statistics is explored. It is argued that implicit marginal costing was obtained from non-financial information outside the realm of accounting. This was due to the specific conditions and complexity of operations faced by railway managers. This is then contrasted with the limited, and ultimately unsuccessful, attempts by accountants at the Railway Clearing House to cost services.     

从《诗经》的婚恋诗看春秋时期的婚恋习俗与观念

本文以《诗经》中的部分婚恋诗为对象,通过分析它们所表现出的当时的婚恋习俗与观念并予以分类,探究了春秋时期人们的婚恋习俗与观念。     

用于脉冲多普勒雷达的高速数字自动增益控制(DAGC)系统

本文从ＡＧＣ的本质入手，避开复杂的数学计算，提出了一种新的地址指针查表式的ＤＡＧＣ系统，介绍了该系统的工作原理及工作流程。     

“后奥运时期”高校竞技体育发展战略研究

以我国成功举办奥运会的大背景为前提,对后奥运时期我国竞技体育体制改革的动力系统和多元化发展趋势,以及普通高校培养高水平运动队所面临的机遇和发展思路进行研究,探讨竞技体育实现多维、多渠道培养优秀运动员的途径。