广西农村居民消费结构数量分析

在对居民消费结构进行定量研究中,扩展线性支出系统模型被广泛采用.运用扩展线性支出系统模型对广西农村居民的消费结构进行数量分析表明：广西农村居民的恩格尔系数呈现明显下降态势,广西农村居民总的边际消费倾向为0.625,广西农村居民各项需求的收入弹性均为正值,说明随着收入水平的提高,需求量随之增加.总之,目前广西农村居民消费水平低下,消费结构不合理.     

Discussion of “The Role of Expectations in Explaining the Cross-Section of Stock Returns”

This paper discusses Copeland et al. (2004), which empirically investigates the role of changes in expectations in explaining contemporaneous cross-sectional stock returns. Because the main results in this study are largely confirmatory of results reported in prior literature, my discussion emphasizes conceptual issues in the econometric specification of earnings–return relations. I derive three versions of return specifications from popular valuation models based on residual earnings, free cash flows, or earnings growth, and contrast them with that adopted by Copeland et al. (2004). This analysis suggests that firmer grounding in theory would help the paper in empirical specifications as well as interpretations of results.     

浅谈旅游景区危机管理体系构建

旅游景区是旅游产品的核心。研究旅游景区的危机,构建我国旅游景区危机管理体系,有利于防范和减少景区公共安全事故,提升景区管理水平。本文通过分析目前我国旅游景区存在的主要危机类型,提出相应的危机管理体系构建措施,指导旅游景区健康、快速发展。     

国有股减持的困境与出路

随着战略管理的观念与技术在我国企业管理中的应用 ,战略成本管理在我国企业中的推行势在必行。企业在从传统成本管理向战略成本管理转变中 ,应特别注意树立正确的成本管理思想、拓展成本管理的范围以及改变现有的生产方式三方面问题。     

西安市政府开发农村人力资源的举措

西安市农村人力资源总体素质偏低是制约西安县域经济快速发展的原因之一,要变人口包袱为人力资本,西安市政府可采取如下举措:转变观念,提高对农村人力资源开发重要性和必要性的认识;建立健全农村人力资源开发的政策法规;发展各类教育及培训;多渠道吸引县域外的人力资源。     

从税收电子技术应用看政府上网问题及对策

政府上网不仅是新的技术工具的获得和经营模式的改变,更重要的是政府要用信息技术向社会提供更有效的服务.税收信息化即是电子技术在税收工作中的具体应用.     

优惠性原产地规则的效应分析--兼论世界贸易组织统一优惠性原产地规则的必要性

在国际贸易日趋自由化的背景下，原产地规则尤其是优惠性原产地规则却日渐被用作非关税贸易保护措施。乌拉圭回合制定的《原产地规则协议》对非优惠性原产地规则做出了统一规定，但未能对优惠性原产地规则制订出多边规则。本文分析优惠性原产地规则的保护机制及其效应，指出WTO统一优惠性原产地规则的必要性。     

一种双机热备份计算机系统

本文探讨了计算机系统冗余备份的工作原理和实现方法，介绍了一种实用的双机热备份切换、控制系统和其切换、控制单元的组成和工作原理。     

电子商务:经济发展的新税源

随着我国电子商务行政管理机构的确立,我国电子商务发展已经初具规模,政策法规已初步完善.预计十五期间,网络规模将迅速发展,电子政务将迅速普及,数字化生活将迅速推广,电子商务将成为21世纪人类信息世界的核心、新型的经济贸易形式和新的经济增长点,也必将成为税收制度建设的新税源.     

A consumer education programme based on the Transtheoretical Model of Change

MONEY 2000? is a successful consumer education programme that was implemented by Cooperative Extension personnel in over two dozen states of the USA between 1996 and 2002. One of the unique features of this programme is that it was based on the Transtheoretical Model of Change (TTM), a framework that has been widely used to study health‐related behaviour changes such as smoking cessation. This paper first describes how the MONEY 2000? programme was developed around major constructs contained within the TTM. Findings are reported from a survey conducted with participants in the first two states that delivered the programme. The findings suggest that several change processes used by MONEY 2000? participants are associated with specific stages of change. In addition, there may be differences in behavioural changes between participants who increased their savings and those who reduced their debts.