The Evolution and Devolution of Bank Regulation in the United States

Development economics is understood as a postwar phenomenon without antecedents. Yet, Veblen's contribution to development economics was once widely disseminated and acknowledged. Veblen's evolutionary economics centered on historically relative and limited truths applicable to specific cultures. Veblen's growth theory is a theory of economic development: quantitative accumulation is significant because it engenders qualitative change. Veblen's analysis of the harnessing of the economic potential centers on the ability of a society to successfully introduce scientific and technological advances, giving rise to increasing returns as the surplus is invested in industrial activities. Veblen presented oblique comments and startling insights in a non-empirical manner.     

The Universal Capitalism Movement in the United States

Ideas on how to make the fruits of capitalism more braodly enjoyed are not new. A rich body of thought exists advocating a redefinition of socioeconomic mechanisms to this end within the context of private property. This article traces the evolution of this thinking within the United States from before the American Revolution to the present. The culmination of this intellectual tradition is the universal stock ownership plan (USOP). The means of, and prospects for, experimenting with such an initiative are discussed.     

生涯适应力与科技研发人员离职倾向：职业成长机会与传统性的作用

组织内员工生涯适应力到底会强化还是降低其离职倾向？以生涯建构理论为基础，在中国特殊组织情境下，以科技研发人员为研究对象，实证探究了生涯适应力影响科技研发人员离职倾向的内在作用机理。研究发现：生涯适应力越强的科技研发人员往往表现出越低的离职倾向；职业成长机会在生涯适应力与离职倾向间起中介作用；更传统的科技研发人员在有良好职业成长机会时，会表现出更低的离职倾向；传统性对职业成长机会在生涯适应力与科技研发人员离职倾向间的中介机制起调节作用。职业成长机会和传统性不但一定程度上回答了生涯适应力强的科技研发人员为何离职率更低，而且也为企业管理者留住生涯适应力强的科技研发人员提供了理论启示。     

S公司DPMO质量指标体系的建立

DPMO是度量过程质量水平的一个重要指标。文章研究建立在S公司DPMO质量指标体系的建立这个项目上,对DPMO质量指标在加工企业中的应用进行了研究。项目组在充分了解S公司P3车间生产和工艺特点的基础上,借鉴了IPC-7912中对DPMO的定义,结合了六西格玛管理的定义和改进本质,制定了一套适合该公司该车间的缺陷机会定义准则,建立了一套适合S公司P3车间的质量指标体系,取得了较好的效果。     

Assessing the impact of unilateral trade policies EBA and AGOA on African beneficiaries' exports using matching econometrics

The existing literature studying the impact of non‐reciprocal preferential trade agreements (NRPTAs) assumes implicitly NRPTAs are non‐randomly assigned without showing the evidence of that. Using a matching methodology, this paper investigates whether the “African Growth and Opportunity Act” (AGOA) and the “Everything But Arms” (EBA) unilateral trade concessions have had an impact, and in what magnitude, on the exports of African beneficiary countries in the light of the evidence of the non‐random nature (endogeneity) of NRPTAs. Methodologically, previous studies using the matching procedure focused on bi or multilateral trade agreements. Our work focuses on NRPTAs that depend only on donors' conditions. Accordingly, we show that for NRPTAs, gravity covariates cannot be used for the matching procedure. We propose to use political variables as determinants for obtaining non‐reciprocal trade preferences in order to address the endogenous nature of NRPTA assignment. Our main results confirm that a country becomes eligible for a NRPTA only when it meets certain conditions, defined by their donors, such as political stability and economic regulation (for AGOA), and freedom of expression and human development (for EBA). Results also show that both AGOA and EBA policies have had a positive impact on African beneficiary countries' exports to NRPTA's providers, even if the magnitude impact of EBA is significantly lower than that of AGOA.     

The role of accounting information in revenue management

Revenue management (RM) uses differential pricing and other techniques to manage customer demand for a company's products and services. It judiciously trades off yield and spoilage, and brings rational approaches to pricing for goods and services with a limited shelf life. Because many types of businesses find that growing revenue has a disproportionate impact on operating profits, firms that know and manage their customer base often achieve better bottom-line results by growing revenue rather than by cost-cutting. Initially developed as a marketing tool for pricing airline tickets, today's numerous RM applications can benefit from accounting tools that help assess whether applications will enhance operating profit and monitor their success in doing so. Knowledge of a firm's cost structure, operating leverage in particular, and when to treat RM adjustments as special orders, are the principal accounting lynchpins. Opportunity cost variances and insights from the theory of constraints contribute to effective revenue management/profit enhancement programs. Use of proper accounting information and analytic techniques can help a tolerated union of necessity between RM programs and firm strategy become a desirable marriage of mutual choice.     

欧债危机背景下江苏企业“走出去”的机遇与战略

欧债危机给转型期的江苏企业带来了良好机遇。江苏企业"走出去"亟需通过战略调整注入新的动力。省内企业要改变以往以低端要素加入全球价值链生产环节的状况,实现发展方式转型;利用全球的分工体系和产业链,获得更高效、更有价值的资源整合;以链条式结构向海外进军;在区域结构要形成"三角骨"构架。     

企业财务控制中存在的问题及成因分析

我国企业财务控制中存在着预算管理不完善,预算执行不力;资金控制混乱,资金流动不顺畅,运用效率低下,机会成本高;内部审计不到位,对会计人员的控制不理想;激励与约束机制不完善;缺乏有效的财务绩效考核机制等诸多问题,分析其形成的原因,能够对我国的企业财务控制理论与实践提供一点参考,从而促进我国企业财务控制的发展与完善。     

增发的时机:制度差异与含义

国外针对新股增发的研究表明,新股增发后会出现显著的业绩走低,这可能是由于经理往往会抓住产业高峰的时机进行增发所导致。中国证券市场的增发审批制度与国外完全不同,我们有兴趣的是,类似现象在中国是否存在,制度的差异是否限制了经理对增发时机的把握。本文通过实证研究,发现我国上市公司增发后并没有出现显著的长期业绩走低现象,可以由此推断:上市公司增发股价并没有被明显高估,也不存在公司经理利用产业高峰时机窗口进行增发的可能性。     

环渤海地区经济合作面临的机遇与挑战

环渤海地区地理位置优越,交通发达,资源丰富具有良好的经济发展基础,时逢经济一体化,经济合作面临良好机遇。但三大相互独立的经济板块及内部一体化尚未形成,港口间竞争大于协作,致使其经济合作面临挑战。因而,需要明确环渤海的整体功能定位,强化它们之间的分工与合作。