对长期股权投资成本法会计处理方法改进的思考

我国铁路货车制造行业在经历了改革开放 2 0多年的调整和发展后有了较大水平的提高 ,但是面对入世后更加激烈的国际市场竞争 ,应清醒地认识到自身的劣势和差距。本文结合我国铁路货车制造企业的实际情况 ,着重分析在新的市场环境中 ,作为微观实体的制造企业所存在的差距及应采     

论ESO制在我国推行的制约因素

开放型经济是对外部世界开放的经济 ,是国民经济运行的重要模式。本文论述了开放型经济的内涵 ,结合我国和安徽省经济发展的实际情况 ,提出了一些可操作的建议。     

机制第一 经理第二──台湾券商考察随记

本文根据《通过清洁生产来加强企业管理者在环境保护中的作用》项目调查报告分析结果 ,对中国企业家的环保意识进行了综合评价和分析。     

试论中国保险业的现状及发展对策

本文通过中韩两国科技政策的对比 ,分析了两国的技术发展战略 ,意在为发展中国家和地区制定科技政策提供借鉴     

论公司章程修改的限制

网络营销给传统零售业带来了巨大的冲击。本文从网络营销的优越性及其制约因素入手,分析了网 络营销带给传统零售业的机遇,提出了新条件下中国传统零售业的战略选择。     

检验、检测与监管联动制衡机制的实施路径研究

进出口检验检疫的工作职能关系到国家涉外经济贸易的平稳运行。构建检验、检测与监管联动制衡发展的检验监管新模式,为促进检验检疫工作的顺利开展提供了理论上的创新。同时,搭建涵盖出口监管模块、综合业务模块和行政监督模块的综合性信息化管理系统,通过信息化手段,综合管理各种业务子系统,从而实现产品从生产到出口的全过程监控,为联动制衡机制的贯彻落实以及检验检疫工作的高效运行提供了的实施路径和工作平台。     

Seniority,experience, and wages in the UK

This paper uses BHPS data to investigate the relative importance of seniority and experience in determining male wages in the UK labor market. Using both the Altonji and Shakotko instrumental variable and the Topel two-step estimation approaches, I find that for all male workers, tenure plays a modest role, increasing wages by about 1% each year over the first 10 years on the job. General labor market experience has a larger role, so that after 30 years wages have increased by about 60%. Individual and job match heterogeneity are important, and should be carefully modeled when estimating wage equations for the British labor market. These results are remarkably similar to the most recent evidence about these relationships in the US labor market. After extending the standard model to include industry and occupation experience, the estimated impact of job seniority becomes negligible for nonunion workers. Instead, the wages of nonunion workers rise because of the accumulation of general and sector-specific experience. The wages of union workers are still found to increase with job seniority over the first ten years with their employer, suggesting that if seniority matters for wages it is only for union workers.     

培育新型农民，推进农民的现代化转化

根据建设社会主义新农村战略的本质要求，结合我国农民的现状和特点，在查阅大量数据和文献的基础上，文章详细分析了农民向现代化产业者进行转化的必要性、有利因素和制约因素，并分别从教育、政治、经济、文化等方面对如何实行农民的现代化转化进行了初步的探讨。     

董事会领导结构与公司治理——基于上市公司CEO更换的实证研究

本文研究了不同业绩水平下董事会领导结构与CEO更换之间的关系。研究发现,在业绩很好的公司中,CEO兼任董事长有利于避免不正常的CEO强制更换;在业绩一般的公司中,CEO兼任董事长则为业绩较低的CEO提供了保护;在经营亏损的公司中,这一保护不再发生作用。基于不同业绩水平下CEO更换的实质,本文认为,代理理论和现代管家理论在公司治理实践中是相容的,从而为研究两者的关系提供了一个新的框架。此外,本文的研究还为我国的公司治理改革提供了一些有意义的启示。     

A binary solution method for the multi-product newsboy problem with budget constraint

Multi-product newsboy problem (MPNP) with budget constraint is a classical inventory control/management problem. However, solution methods for MPNP under general demand distributions are limited in the current literature. In this paper, by analyzing properties of the optimal solution to the MPNP with a budget constraint, we develop a solution algorithm for the constrained MPNP. The proposed algorithm is binary in nature, and is applicable to general types of demand distribution functions, discrete as well as continuous. For continuous demand distribution function, our approach can obtain the optimal or near optimal solution to the constrained MPNP with polynomial computation complexity of the o(n) order. On the other hand, for discrete demand distribution functions, it can effectively provide good approximate solution. Numerical experiments are presented to show the performance of our method.