峰荷需求、资本配置效率与中国网络型基础产业投融资机制改革——对阿弗奇-约翰逊模型的一个扩展

阿弗奇—约翰逊模型(A—J模型)表明规制对象具有过度使用资本倾向,相应的实证检验中同时存在肯定和否定的结果,但基本的A—J模型、已有扩展和实证检验都忽略了受规制行业的峰荷需求特征。本文从基本的A—J模型出发,假定生产要素单位使用成本与规制机构所认可的单位核算成本不同,考察了峰荷需求特征下受规制网络型基础产业的投资行为,提供了资本配置效率的衡量标准。本文的基本结论在于,峰荷需求条件下受规制企业不一定投资过多,这也解释了为何A—J效应的实证检验存在相互矛盾的结果。     

基于模糊综合评价的职业经理人力资本价值评估模型

文章在分析我国职业经理人力资本价值评估研究现状的基础上,以职业经理激励约束为导向,建立了职业经理综合素质测评体系,构建了职业经理人力资本价值评估模型,最后结合实例验证了模型的有效性。     

人力资本测算及其应用研究综述

从人力资本测算与相关理论、人力资本测算方法与相关应用两个方面的联系对人力资本测算及其应用研究进行总结，并展望未来可能的应用研究发展。人力资本测算和应用虽然得到前所未有的重视，大量的研究成果涌现，但远未达到成熟阶段，许多研究还有待深入和进一步的发展，更多的应用领域有待开发和拓展。     

Generational incidence of savings taxation versus capital-income taxation

This paper examines the incidence of capital taxation in a model in which the taxation of capital is clearly justifiable and using analytical techniques from the tax reform literature. The taxation of capital has long been a controversial issue, with much of the literature concluding that savings/capital-income should not be taxed. Recently, however, Blackorby and Brett have shown in a model with several desirable features that it can be optimal to tax capital, and they provide a simple yet compelling argument in favor of both savings taxation and capital-income taxation. We use the Blackorby–Brett model (i.e. a model in which the taxation of capital can be justified) to revisit the question of the incidence of capital taxation. We focus on the generational incidence of capital taxation; that is, the incidence on a young generation and an old generation. However, an interpretation in terms of the incidence on "capital" versus "labor" (as is traditional in the tax incidence literature) is also provided.     

Competitive decision making: Two and a half frames

We argue that the study of competitive decision making has been heavily influenced by the frames of reference that are adopted by researchers. The dominant economic frame and the emergent behavioral frame describe largely separate phenomena and have little overlap. Drawing from examples of learning in games and markets, we show how each of these frames falls short of capturing some interesting elements in competitive decisions. We then describe how a coevolutionary perspective may be emerging as an integrative paradigm for the study of competitive decisions.This paper was prepared for the conference, Understanding Competitive Decision Making. Comments by the participants of that conference and Paul Shoemaker are gratefully acknowledged, as are discussions with Colin Camerer, Eldar Shafir, and Sharoni Shafir.     

现代企业财务风险的测定和防范

在市场竞争环境下，现代企业面临的各种风险不断增多，财务风险作为企业特有的风险日益突出，是企业利用融资财务杠杆的直接后果，企业必须重视财务风险的测定和防范，以增强企业财务实力。     

论城市文化资源的资本转化

城市化资源系统是一个复杂集合体。其集聚性与分散性同时并存；多层次性与整体性同时并存；物态型与非物态型同时并存。我们必须坚持因地制宜、整体与重点相结合、资本转化利用与资源保护相结合、聚集与整合相统一、经济效益与社会效益并举的原则，通过项目开发转化模式、化资源的单体开发转化模式、化节庆开发转化模式、运营商开发转化模式等具体途径。实现其城市资源的资本转化和价值增值。     

The voice of the loyal manager: Distinguishing attachment from commitment

The purpose of this article is to use Albert Hirschman's Exit, Voice, and Loyalty framework to analyze the extent to which corporate employees are merely attached to the firm rather than committed. A model of managerial loyalty is developed where loyalty is defined as the percentage pay increase that an employee would require to leave the current firm for alternative employment. Independent variables in the model include barriers to exit and voice. This model was tested on three data sets from North American airlines. This model received empirical support during a stable environment but was not strongly supported during a more turbulent environment. Implications of the results are discussed.     

Operational Research and the environment

The discipline of Operational Research (OR) is primarily concerned with improving the effectiveness and efficiency of decision processes. These processes take place everywhere in society: industry, banking, agriculture, government, politics. Frequent use of mathematical optimization models is typical of OR. Since the early '80s these models are increasingly packaged in a user-friendly way, as Decision Support Systems. In the following we will illustrate how OR can be used to describe and solve a number of environmental problems.     

企业组织中特定人力资本的道德研究

道德逐渐成为现代企业组织竞争的基本条件和核心,是企业长期利润的来源之一。本文通过研究道德的载体—人力资本与道德的关系,提出动机—行为模式;通过研究对道德起更重要作用的特定人力资本道德,提出如何提高整个企业组织的道德水平并最终形成善的道德循环。