单本振二次变频方案浅析

介绍了一种新型的变频方案,采用单本振源即可实现二次变频,还能保留传统二次变频方案的优点,简化了本振源的实现,有利于小型化和集成化.对该新方案进行了理论分析,进而对这种改进二次变频方案提出了采用的频率配置关系和中频滤波器参数设计准则,并结合一个工程实例完成了相关设计.文中所讨论的方案也同样适用于其它频段.     

高校青年管理干部队伍建设问题探讨——基于赫兹伯格的双因素理论分析

高校管理是提升高校办学水平和办学效益的重要方面，膏年管理干部是高校管理工作的骨干力量。努力建设一支高水平的管理干部队伍对于高校发展有着举足轻重的作用。针对当前高校青年管理干部中普遍存在的问题，按照赫兹伯格的双因素理论的要求。既要保证保健因素的基础性作用，更要拓展激励因素的内涵，不断激发青年管理干部的工作积极性和创造性，进而推动整个学校的健康发展。     

Satisfaction and dimensions of control among call centre customer service representatives

This study explores the perceptions of HR managers on the strategic management of labour turnover in a selection of large hotels in Australia and Singapore. The main argument is that the effects of labour turnover can be mitigated with strategically managed human resources through the four key HR activities. The hotel industries in both Singapore and Australia revealed a comparable range of HR policies and practices being adopted, with an explicit recognition of the contribution an organization’s human resources have on the bottom-line. There was a clear convergence towards minimizing turnover primarily through the recruitment, selection and induction processes. This was despite fundamental social, economic and labour differences between Singapore and Australia.     

绿色税收作为政策工具使用的微宏观分析

绿色税收的出现是治理污染外部性的政策工具之一,它可以产生双红利的效应,包括总福利和就业双红利两类。对于绿色税收是否是较好的政策工具,包括微观和宏观两个层面,即外部性和双红利的分析。实证检验比理论推理更复杂,条件的变化会极大地影响结果,但是可以肯定绿色税收的效果是好的,虽然离预期有一定距离。     

借鉴国外经验完善我国外国税收抵免制度

本文从消除国际双重征税的方法、外国税收抵免的条件、外国税收抵免的限额等角度对中美外国税收抵免制度进行了详细比较,并指出了我国外国税收抵免制度存在的缺陷,认为应借鉴国外经验对我国的外国税收抵免制度加以完善。     

Bidder Gains and Losses of Firms Involved in Many Acquisitions

Abstract:  We examine shareholders' wealth effects (both in the short- and the long-run) of UK frequent bidders acquiring public, private, and/or subsidiary targets with alternative methods of payment between 1987 and 2004. We find that, in the short-run, bidders break even when acquiring public targets and gain significantly when buying private and subsidiary targets. This result is robust after controlling for relative size, bidder's book-to-market ratio, target origin, and industry diversification. Our long-run evidence, however, reveals that acquirers experience, significant wealth losses regardless of the target type acquired, indicating that markets may initially overreact to the acquisition announcement. As a result, we argue that contrary to Fuller et al. (2002) who suggest that acquiring private and subsidiary firms creates value for bidding firms, a reliable conclusion on bidders' shareholders wealth effects cannot be based solely on a short-run event study.     

Deadly Drugs and the Doctrine of Double Effect: A Reply to Tully

In a recent contribution to this journal, Patrick Tully criticizes my view that the doctrine of double effect does not prohibit a pharmaceutical company from selling a drug that has potentially fatal side-effects and that does not treat a life-threatening condition. Tully alleges my account is too permissive and makes the doctrine irrelevant to decisions about selling harmful products. In the following paper, I respond to Tully’s objections and show that he misinterprets my position and misstates some elements of the doctrine of double effect. I also show how the doctrine constrains some decisions about marketing drugs with potentially fatal side-effects.     

双重委托代理理论与股权集中型公司治理最优化研究综述

基于双重委托代理理论模型构建的股权集中型公司治理最优化研究,试图基于双重委托代理理论模型的构建而确立一种股权集中型公司治理问题的一般分析框架,希冀解析基于一定公司治理环境及其变迁的公司治理最优化特别是股权集中型公司治理最优化这一问题的理论涵义与实践要旨,其对于丰富公司治理理论与促进公司治理实践的重要意义不言而喻.本文由此出发,对既有相关研究进行了述评,并有基于此,就基于双重委托代理理论模型构建的股权集中型公司治理最优化研究的主要内容与关键问题进行了阐述.     

A Note on Green Taxes and Double Dividends

Two highly influential articlesin the literature on green taxes and double dividends are Bovenbergand de Mooij (1994) and Goulder (1995). Goulder's primary concernis whether or not green tax reforms may increase welfare definedexclusive of environmental quality, while Bovenberg and de Mooijprimarily focus on the employment effects of such reforms. Unfortunately,Goulder misinterprets Bovenberg and de Mooij's results in takingthe sign of the uncompensated wage elasticity of labour supplyas being the decisive factor for whether or not welfare exclusiveof environmental quality rises under a green tax reform. Thiserror is pointed out and corrected in this note.     

双指数跳跃扩散模型下的二元数字期权定价

双指数跳跃扩散模型下的二元数字期权(digital option)定价问题,应考虑上向二元数字期权和下向二元数字期权,给出了这些期权的价格的拉普拉斯变换(laplace transform)。这些期权价格的拉普拉斯变换表达式的获得得益于使用有关双指数跳跃扩散过程的首达时问题的研究结果。