铁路货车周转时间计算方法研究

通过对现行铁路货车周转时间计算方法进行分析,指出由于定义的概念不清,存在车辆相关法误差较大、时间相关法可行性较差,且工作量计算不准确等问题。同时,根据运输生产和资产经营的要求,阐述了改进的计算方法和实现措施。     

股改对价会计处理的思考

2005年我国上市公司进行了股权分置改革,对其中的对价支付会计处理问题,财政部颁布了《上市公司股权分置改革中相关会计处理暂行规定》。本文对《暂行规定》中的一些会计处理方法进行了分析,也指出了其中的不完善之处,并尝试提出了一些改进意见。     

Futures Trading Activity and Commodity Cash Price Volatility

Abstract:   This paper examines the lead‐lag relationship between futures trading activity (volume and open interest) and cash price volatility for major agricultural commodities. Granger causality tests and generalized forecast error variance decompositions show that an unexpected increase in futures trading volume unidirectionally causes an increase in cash price volatility for most commodities. Likewise, there is a weak causal feedback between open interest and cash price volatility. These findings are generally consistent with the destabilizing effect of futures trading on agricultural commodity markets.     

把案例教学引入英语课堂的必要性和可行性

中国加入WTO以后，要求高等教育培养出更多的适应经济全球化需要的、能够进入国际市场进行竞争的复合型人才．这种需求对于与之不相适应的教育观念、教育结构、人才培养模式、教育内容与方法等提出了严峻的挑战。在此大背景下．对案例教学——这种培养学生实际能力的教学方法．是否可以运用到大学英语教学中来的研究就显得尤为重要。该文从案例教学的性质特征出发．阐述了运用案例教学的必要性和可行性，有助于推动英语教学方法的改革。     

Information flows within and across sectors in Chinese stock markets

We examine the patterns of information flows within and across sectors of the two Chinese stock exchanges in Shanghai and Shenzhen during 1994–2001. Using the generalized forecast error variance decomposition, we find a high degree of interdependence, indicating that the sectors are highly integrated and sector prices reflect information from other sectors. Industry is the most influential sector in both exchanges, while Finance in Shenzhen is the least integrated with other sectors. Implications of the findings for investors and policymakers are also discussed.     

Factor decomposition of sub-provincial fiscal disparities in China

With the help of fiscal statistics on sub-provincial public finances in the second half of the 1990s, this paper explores the hotly debated issues pertaining to fiscal disparities in China during this period, and the various factors driving the changes in fiscal disparities. Among them are economic factors (e.g., GDP per capita, economic structure), and institutional factors (e.g., urban–rural dichotomy, ethnic issues).We adopt Morduch and Sicular's general, regression-based approach to decompose fiscal disparity with respect to per capita fiscal expenditure (Morduch & Sicular, 2002). The empirical results indicate that among all the statistically significant factors, GDP per capita and urban–rural dichotomy are the two most important variables that affects fiscal disparities, with a total contribution of 60%. Other relatively important factors are economic structure and population density. Several features of fiscal expenditure in China identified by our empirical findings together with their corresponding policy implications are discussed.     

会计教学内容和教学方法的改革与创新

本文联系会计系实际教学状况,对会计教育中教学内容和教学方法的改革及创新提出了建议,以期为深化会计数学改革提供参考。     

土地征收、征用中“公共利益”原则初论

公共利益是土地征收、征用中公权力行使的正当化理由。公共利益概念如何界定 ?在民法典中应当如何规定 ?如何避免实践中出现以公共利益为名谋商业利益之实的现象 ?本文以财产权社会化、权利本位、比较法研究方法等视角 ,解读公共利益 ,并且评析民法典草案的相关部分 ,提出若干立法建议     

文化因素对售后服务方式的影响分析

本文着重从四个方面分析了文化因素是如何影响消费者对三种方式售后服务的感受，进而影响售后服务方式的提供，并指出在提供国际服务时，要根据不同的文化背景来选择售后服务的提供方式。     

旅游需求函数的研究

由于旅游区价格具有一定的刚性和稳定性，采用直接观察法不易得出旅游需求函数。文章通过对旅行成本法的研究，首次提出试用旅游复合成本的变化来替代旅游区价格的变化，综合考虑收入、时间的机会成本等因素，使用出游率和旅游复合成本2个指标，建立旅游需求函数，揭示旅游需求规律，探索出一种简易可行计算旅游需求函数的方法。