产品的制造成本——以某中国电子制造厂的产品生产成本核算方法为例

本文记录了一个在中国小型电子制造厂的制造成本分析的案例,文章先对比了传统产品成本分析和作业成本分析法,以及动态和静态成本分析的方法,然后展示了成本分析项目的步骤以及做出的一些成本分摊的决定并且阐述了这些决定后面的理由。     

关于对国企党组织创新工作形式促进企业中心工作的探讨

国有企业党组织肩负着发挥政治核心作用和促进企业生产经营开展的重要使命。在此过程中,党组织改变以往传统工作方式,开展全员参与的主题活动,为新时期党建工作进一步创新形式,增强促进企业中心工作的实效性提供了有效途径。     

Weak Disposability in Nonparametric Production Analysis: Reply to Färe and Grosskopf

Färe and Grosskopf (this issue) claim that a single abatement factor suffices for modeling weak disposability in nonparametric production models, and that the Kuosmanen (2005) technology that uses multiple abatement factors is larger than necessary. This article demonstrates by a numerical example that a single abatement factor does not suffice to capture all feasible production plans, and that its use leads to the violation of convexity, one of the maintained assumptions of the model. We also prove that the Kuosmanen technology is the correct minimum extrapolation technology under the stated axioms.     

作业成本法会计核算研究

目前我国对作业成本法研究还处于起步阶段，本文从我国国情出发，在系统介绍作业成本法核算原理的基础上，提出了适合我国实际的作业成本法会计核算模型。     

气候变化和人类活动对沙尘暴发生日数的影响——以内蒙古四子王旗为例

沙尘暴已经成为21世纪重大的环境问题之一;位于内蒙古自治区中部阴山北麓的四子王旗,荒漠化极为严重,多年来一直是发生沙尘暴平均日数的高值区中心,也是沙尘源区和沙尘东移进入京津的重要路径之一,沙尘暴频发的原因是人类活动和脆弱的自然环境耦合的结果;以该区为例讨论气候变化和人类活动耦合作用下沙尘暴的年发生日数特点。     

Aquatic resources and recreation behavior

While substantial effort has been undertaken to understand the consequences of industrial and agricultural uses for the environment, concern has also been expressed about its other uses, including recreation. Little is known about the relationship between recreational behavior and an environmental resource base. The present paper focuses upon participation in a specific outdoor recreation activity or activity‐cluster and dominant resource base where participation occurs. Resource bases identified were river, lake, ocean, swamp/marsh, forest/mountain, range/ farm and city/town. Emphasis is placed upon aquatic environs and participation in water‐based recreation. Water activities constituted from 14–30 percent of all outdoor activities taking place at those resource bases identified. Aquatic environments provided the resource base for 38 percent of all recreation participation events, water‐ and non‐water based, occurring during one reporting period. While participation in water‐based activities requires a water resource, the array of participation patterns reported suggests that resource bases defined as recreation places provide a wide range of opportunities for non‐resource‐dependent recreation activities. One conclusion is that resource bases cannot be distinguished by the recreation activities occurring on them. Resource bases in fact facilitate a wide range of recreation activities, some holding little direct connection with the resource base, nor are the conditions of the resource sufficient to predict behavioral outcomes.     

The leading indicator property of the term spread and the monetary policy factors in Japan

Many studies have observed the leading indicator property of the term spread (LIPTS), which indicates that the term spread—the difference between long- and short-term interest rates—has information on future economic conditions. We examine whether this property is related to monetary policy or not by using Japanese monthly data with consideration for structural changes. Results of structural change tests show that the term spread has predictive ability for the future economic activity from 1982:4 to 1997:8. Decomposing the term spread into three parts; one is explained by past monetary policy shocks, another is explained by expected future call rates and the other is the remaining part, we find that all three parts are significantly related to the future economic growth rate. Hence, we find that the monetary policy plays an important role for the LIPTS.     

休闲活动与主观幸福感

为了探讨休闲活动与主观幸福感之间的关系。文章采用休闲问卷、正性负性情绪量表和生活满意度量表对460名员工进行了调查。结果表明：（1）性别、是否有孩子等人口学变量影响休闲活动；（2）休闲活动对主观幸福感中的正性情绪和生活满意度有显著的正向预测作用，对负性情绪没有预测作用。     

在健美操课堂教学中培养学生自主学习能力的策略

健美操教学是以艺术创造作为手段,集舞蹈、体操以及音乐于一体,采用健美器械协助或徒手的方式开展教学的一种方式。目前健美操教学在各大高校中已基本普及,然而,课堂中培养学生的自主学习精神、创造探究意识却成了教学中的重点与难点。笔者结合健美操教学实践,探讨了课堂中培养学生自主学习能力的具体策略。     

Physical Activity of Remote Indigenous Australian Women: A Postcolonial Analysis of Lifestyle

In the context of rising chronic diseases amongst Indigenous peoples, there are calls for the adoption of more healthy “lifestyles.” In this context, this paper explores thoughts about physical activity from 21 Indigenous families through the voices of women and girls living in remote rural communities in the Torres Strait and Northern Peninsula Area, Australia. Speaking back to physical activity as a lifestyle “choice,” three consistent themes emerged: shame, gendered positioning, and welfarism. In conclusion, the perspectives of Torres Strait islanders and Northern Peninsula Area communities suggest that there are deeply embedded ways of thinking about the body, familial obligations, and the provision of and access to being active that are not consistent with Western health policies predicated upon individuals shouldering responsibility for “taking exercise.”