服务业集聚与产业结构优化关系探究

随着全球化进程的不断加快，服务业集聚已经成为人们普遍关注的话题。产业集聚在获得规模效应的同时避免了垄断现象的产生，服务业集聚不但拥有这样的优势，而且还有自己独特的形成和发展特点。从产业结构的优化角度切入，借助区位商和专门化率等分析指标，以江苏省和上海市为例，对服务业集聚的形成进行理论和实证分析，提出产业结构的优化对于服务业集聚的形成和发展有着积极的作用。合理的产业结构能够为服务业集聚提供坚实的基础，各地区应该根据各自的产业特点积极的进行优化，催生服务业集聚，加快本地区经济的进一步发展。     

辽宁省农产品电子商务发展对策分析

文章运用SWOT方法分析了辽宁省农产品电子商务的应用现状，运用SPSS软件进行了电子商务与第一产业关系的实证研究，并在此基础上提出了有针对性的对策建议。     

Hedging,Financing and Investment Decisions: A Simultaneous Equations Framework

We empirically investigate the interactions among hedging, financing, and investment decisions. We argue that the way in which hedging affects a firm's financing and investing decisions differs for firms with different growth opportunities. We find that high growth firms increase their investment, but not leverage, by hedging. However, we also find that firms with few investment opportunities use derivatives to increase their leverage.     

浅析我国服务业的库存问题及应对策略

服务业在整个经济中的地位是衡量一国经济结构合理程度、国际竞争力强弱、经济社会发展协调水平等的重要评判指标之一。与中国经济快速持续发展相比,服务业发展落后的短腿现象却日益突出,而服务业的库存管理问题更是落后。     

中国商业银行市场结构分析——基于Panzar-Rosse模型

运用Panzar--Rosse模型这一国际上前沿的市场结构判定方法，分析中国商业银行的市场结构，发现其目前正处于垄断竞争状态，垄断性较强。在此基础上本文提出了降低市场准入门槛、改善市场竞争环境的政策措施。     

武威市凉州区农业种植结构调整的双目标优化

该文分别从经济效益最大化和生态效益最大化的目标出发,以土地资源、农作物用水量、区域各类农作物需求量和农业生产直接投入为约束条件,基于线性规划方法建立武威市凉州区农业种植业结构优化的经济效益模型和生态效益模型,并对两个模型的优化结果进行对比分析,认为以草地生态农业为生产模式的生态效益模型是凉州区实现农业可持续发展较为理想的模型。     

Accounting for Option–based Compensation: The Economic Cost Approach

The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option–based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock at fair market value on the exercise date.     

Agglomeration Effects versus Policy Effects: The Case of the Electronics Industry in Malaysia

The present study analyses investments within the Malaysian electronics industry in 1991 to assess the effectiveness of development policy in light of strong agglomeration effects in the electronics industry. We find that agglomeration and the use of industrial estates as development policy have had positive effects on firms' location choice. However, agglomeration has a much larger effect than industrial estates. In addition, we find that the marginal effect of industrial estates is positively correlated with the degree of agglomeration. This suggests that improvement of problems of regional inequality by industry estates would be very difficult in reality.     

会计专业毕业生面向有色金属行业就业的探索和实践

有色金属行业是我国国民经济的重要组成部分，直接影响到国家经济的发展和社会的稳定。根据有色金属行业的特点，鼓励和引导优秀毕业生到基层，到祖国需要的地方去，满足有色金属行业对人才的迫切需求，探索一条会计专业毕业生面向有色金属行业就业新途径。     

Relative Guarantees

Many real-world financial contracts have some sort of minimum rate of return guarantee included. One class of these guarantees is so-called relative guarantees, i.e., guarantees where the minimum guaranteed rate of return is given as a function of the stochastic return on a reference portfolio. These guarantees are the topic of this paper. We analyse a wide range of different functional specifications for the minimum guaranteed rate of return, hereunder both so-called maturity and multi-period guarantees. Several closed form solutions are presented.