财务管理信息化在煤炭企业中辅助决策作用研究

近两年以来,煤炭企业由于煤炭价格的大幅度下跌面临着严峻的经济衰退问题,财务管理作为企业管理的一个重要方面,在企业激烈的市场竞争中发挥重要的作用,通过财务管理信息化手段为企业各层管理者及时地提供准确的财务信息,对企业正确决策发挥着越来越重要作用[1]。     

Private Wealth in a Developing Country:Evidence from South Africa

The point of departure of Piketty's influential Capital in the Twenty‐First Century (2014) was the dramatic growth of private wealth‐income ratios in advanced economies between 1970 and 2010. Using official balance sheet data for South Africa—the first country to publish such data in the developing world—, this paper examines to what extent this re‐emergence of private wealth was also experienced in the developing‐country context. First, we find that the South African current wealth‐income ratio is very close to its 1975 level, and much lower than those of Piketty's sample of advanced economies. Second, we show that the discrepancy is explained not only by South Africa's relatively low savings rates, but also by the reduction of wealth before and during the transition to democracy in the 1990s. Since then, private wealth recovered significantly, but the U‐shaped relationship does not support the argument that there is a clear correlation between the capital‐income ratio and capital share.     

大断面煤层沿空巷内支护加固技术研究

地下岩体在开采之前,由于自重和构造所引起的应力是处于平衡状态的,当掘巷道或者进行回采工作时,就破坏了原来应力的平衡状态,使岩体内部应力重新分布,具体表现在巷体周围的煤、岩体产生移动、变形,直到煤和岩体内部形成新的应力平衡状态为止。在煤的开掘过程中,由于采掘活动引起巷道围岩应力集中和重新分配,为了防止围岩变形遭到破坏,需要对围岩进行支护和加固。本文就大断面煤层沿空巷内支护加固技术进行研究,以便为煤矿在开采过程中积累一些技术和经验。     

煤矿工程造价竞标的高效研究

本文在分析和研究煤矿工程造价的基础上,介绍了其含义与职能,并进一步探讨了煤矿工程造价竞标的意义和作用。     

浅析软煤层中顶层综采工作面回采初期技术管理

目前正处于煤炭行业的寒潮时期,各地煤炭企业亏损严重。为了响应国家的安全生产方针,煤炭企业在该时期生产过程中安全方面更不敢出一丝的问题。由于综采工艺相比其他采煤工艺而言大大提高了施工人员的安全系数。所以,综采工艺往往是工作面回采的首选。河南能源化工集团焦煤公司中马村矿同样采用了综采工艺对211021工作面进行回采。211021综采工作面为顶层工作面,并且所采煤层煤质较软,初采初放期间遇到了三条断层。下面就211021综采工作面回采初期的技术管理进行简要的分析总结。     

Functional income distribution,capacity utilization,capital accumulation and productivity growth in Turkey: A post-Kaleckian analysis

The aim of this article is to examine the relation between functional income distribution, capacity utilization, capital accumulation and productivity in Turkey by identifying demand and overall regimes prevalent in the economy. For this purpose, we conducted an empirical analysis using different specifications of the post-Kaleckian model of Hein and Tarassow. This model defines and characterizes an overall regime by endogenizing productivity growth and integrating it into the models in this tradition. Empirical findings show that while the demand regime is wage-led, the overall regime turns out to be unstable in Turkey due to the destabilizing impact of productivity growth. This article contributes to the literature by being the first study that simultaneously identifies the demand and the overall regimes of an economy.     

Cultural determinants of human capital accumulation: Evidence from the European Social Survey

Although economists commonly view the accumulation of human capital as a key driver of economic development, what drives cross-country differences in human capital accumulation remains poorly understood. I use an epidemiological approach involving second-generation migrants to test for a possible cultural gradient in individuals’ propensity towards human capital accumulation. Results indicate a strong relationship between country-of-origin culture and human capital accumulation and are robust to using years of education instead of individuals’ engagement in human capital accumulation as the dependent variable. Drawing on dimensions of cultural differences identified in culture frameworks developed by cross-cultural researchers, results further suggest that cultural emphasis on intellectual autonomy helps explain part of the observed differences in human capital accumulation. However, further work is needed to complete our understanding of the cultural roots of individuals’ propensity towards human capital accumulation.     

Did foreign exchange holding influence growth performance during the global financial crisis?

In a context of increased foreign exchange reserves holding from emerging and developing countries, this paper investigates the diminishing return of reserves holding assumption over the most severe phase of the global financial crisis (2008Q1–2010Q4). Relying on a Panel Smooth Transition Regression model, we highlight the differential effect of the accumulation of foreign exchange reserves for a set of financial vulnerabilities variables. In a specific manner, although reserves accumulation is effective above a critical threshold to cope with vulnerabilities related to the financial channel, we show that it becomes less effective beyond a certain threshold for domestic bank vulnerabilities. Our results are robust to alternative specifications.     

资本主义福利国家的必然性、局限性与面临的挑战——基于经济全球化视阈的历史唯物主义诠释和启示

资本主义福利国家的产生和发展是第二次世界大战后资本主义社会应对生产力发展和生产方式变化的自我调整，具有历史必然性，也具有自身局限性：形式上的“国家回归”没有改变资本主义私有制生产关系，无法消除资本主义社会的根本矛盾和经济危机；社会普遍高福利的实现（部分）依赖于凭借显著竞争优势在世界市场上获取的超额利润，福利模式具有排他性和剥削性，不能为落后国家所复制，也不能成为世界福利模式。因而，资本主义福利国家成为发达国家的特权，且当经济危机爆发或出现经济滞胀时，其会采取削减甚至拆除社会福利的措施以追求资本和财富的积累。随着经济全球化发展，资本积累与社会福利的矛盾日益凸显，资本主义福利国家模式面临实践上的可持续性和价值上的普适性双重挑战。借鉴资本主义福利国家的经验教训，后发国家应努力提升“结构的或根本性的竞争力”，寻求经济与社会的平衡发展；中国还应充分发挥国家制度和国家治理体系的显著优势，积极建设国家主导、福利要素多元、福利机制灵活的中国特色社会主义福利社会。     

Pure rent taxation and allocation of capital in a two-sector open economy: A long-run analysis

In this paper, the long-run incidence of a tax on pure rent is analyzed in an OLG two-sector small open economy, in which one sector produces a capital good and one sector a consumer good. Contrary to what is obtained in a one-sector closed economy, a land rent tax does not necessarily foster nonhumam wealth accumulation and capital formation. The accommodating scheme for the government budget plays a crucial role for the effects of pure rent taxation. A rent tax stimulates nonhuman wealth if distortionary taxes on wealth or on income from nonland inputs are alleviated. The mechanism spurring capital formation is brought into action, instead, only when the rent tax is matched by a fall in capital taxation or, if the capital sector is capital intensive, by an increase in government spending on the capital good.