高校品牌竞争优势及其法则

学校品牌竞争的目标是社会满意最大化,品牌忠诚最大化。高校的教育服务产品面临学生的就学市场、社会人才市场的选择和竞争,高等教育产品的市场竞争类型是垄断竞争市场。要确认本校的竞争优势并选择相对竞争优势,采取定位准确的品牌市场竞争法则,制订并实施学校、专业、课程营销组合策略。     

引入战略投资者与我国商业银行改革

引入境外战略投资者、海外上市几乎成了目前国有商业银行股份制改革的必经之路，但这种改革模式正引起广泛争议。我国商业银行在推进股份制改革过程中引入境外战略投资者，有其深刻的经济背景；外资金融机构对中资银行进行股权投资，也有其种种动因。国有银行把部分股权卖给外资战略投资者，其究竟算不算“贱卖”，最终还得通过市场实践才能得以验证。     

Reconciling sustainability and discounting in Cost–Benefit Analysis: A methodological proposal

The incorporation of the intergenerational equity objective has rendered the traditional Cost–Benefit Analysis (CBA) approach obsolete for the evaluation of projects presenting an important number of environmental externalities and for those whose impacts extend throughout a long period of time.Based on the assumption that applying a discount rate rewards current consumption and, therefore, that it is only possible to introduce a certain intergenerational equity in a Cost–Benefit Analysis, in this work we propose an approach to discounting based on a different rationale for tangible and intangible effects. We designed two indicators of environmental profitability: a) the Intergenerational Transfer Amount (ITA), which quantifies in monetary units what the current generation is willing to pass on future generations when an environmental restoration project is carried out, and b) the Critical Environmental Rate (CER), measures the implicit environmental profitability.These concepts were tested through an empirical case study pertaining to the assessment of an Erosion Control Project in the southeast of Spain. The results yield traditional profitability indicators that are higher — and probably closer — to the real values set by the contemporary society. The information provided by the environmental profitability indicators proposed renders more transparency to the quantification of the levels of intergenerational equity applied, thereby facilitating the difficult reconciliation of the CBA technique with the objective of sustainability.     

Risk Aversion, Intergenerational Equity and Climate Change

The paper investigates a climate-economy model with an iso-elastic welfare function in which one parameter measures relative risk-aversion and a distinct parameter measures resistance to intertemporal substitution.We show both theoretically and numerically that climate policy responds differently to variations in the two parameters. In particular, we show that higher but lower leads to increase emissions control. We also argue that climate-economy models based on intertemporal expected utility maximization, i.e. models where = , may misinterpret the sensitivity of the climate policy to risk-aversion.     

中国上市公司负债比率偏低的影响因素分析

本文在国外资本结构理论的基础上，将西方公司与中国公司的资本结构特点进行比较，从内因和外因两个方面解释了中国上市公司负债比率偏低的现象。     

Design concept for the solid waste landfill site： a case study of Chuzhou City, China

1. Introduction Domestic waste has become a worldwide hazard. It has been listed in Preferential Programmes in China for 21st Century. The combination of the three techniques, the transformation of domestic waste into useful resources, the reduction of do- mestic waste and the innocent treatment of domes- tic waste is the long-term guideline in China. In the spirit of the guideline, several laws and regulations have been enacted, including Technical Standards of Municipal Solid Landfill, …     

会计准则结构及其构成要素研究--对我国会计概念框架构建的思考

传统的会计准则制定模式中都特别强调了会计概念、会计原则和会计规则的突出地位,因而有了原则导向(或基础)的会计准则制定模式、规则导向(或基础)的会计准则制定模式以及安然等财务欺诈案件后美国目标(实际是概念)导向的会计准则制定模式的说法。通过对现有会计准则制定模式的反思,我们认为会计概念、会计原则和会计规则不应是会计准则制定的导向或基础,而是会计准则结构体系的构成要素。在本文中,我们对其各自的含义界定和功能定位进行初步探讨,旨在为建立我国的会计概念框架,完善会计准则体系提供理论参考。     

人力资源管理系统模型研究

本文依据信息技术对人力资源管理的影响,建立了人力资源管理系统模型,并提出人力资源管理思维、方法及原则。     

基于时空路径的城市绿地享用公平性 研究——以成都市新、旧城区为例

从时空间行为视角切入，采用居民活动日志搜集成都市新、旧城区的绿地使用者时空路径数据集，辨识不同时间预算人群的潜在可用绿地分布及人群特征，并通过构建绿地时空享用量模型，从时空制约角度对成都市新、旧城区的绿地享用公平性展开分析。研究结果显示：1)成都市新、旧城区的绿地享用格局在辐射范围、享用强度和人群绿地享用时间预算方面具有时空间分异特征；2)日常出行链中固定性活动占比会对人群绿地享用时间预算产生影响；3)随个体时间预算不断被固定性活动所挤占，长距离通勤加班族、担负接送小孩上学的上班族等时间短缺型群体的绿地享用机会被深度制约，日益成为潜在的绿地享用弱势群体，在时间短缺型群体的潜在活动路径范围内增加绿地供给，有利于提高此类人群享用绿地的机会，从而提高片区的整体绿地享用公平性。     

网络环境下对会计信息失真的全新认识

网络技术的发展将会对会计信息的生产模式带来新的思考,传统会计的个体性生产模式,难以适应网络技术的发展和社会化的会计信息需求。本文从会计信息失真的现有观点谈起,论述了网络环境下会计信息失真的根源,进而重新构建了网络环境下会计信息的生产模式,这对于治理会计信息失真、提高经济效益、完善宏观调控,都具有重要的意义。