承包商创收策略研究——基于一次、二次、三次经营视角

在我国建筑市场竞争激烈的情境下,业主普遍倾向于将风险交由承包商承担,这就使得承包商的被动地位越为明显.在此情况下,承包商的利润空间较低.为提升承包商利润,本文提出三次经营的模式,建立基于信任型合作关系的承包商创收体系.在项目各参与方共赢的理念下,实现承包商的创收和永续发展.     

基于区间数向量投影的主要防御方向选择

一种基于区间数向量投影的主要防御方向选择方法。针对评价指标属性和权重的区间数,构造正理想方案,计算各方案在正理想方案的投影值,根据投影值完成方案的排序优选。实例分析验证了其有效性和适用性。     

Spontaneous economic order

This paper provides attempts to formalize Hayek’s notion of spontaneous order within the framework of an Arrow-Debreu economy. Our study shows that, if a competitive economy is sufficiently fair and free, a spontaneous economic order will emerge in long-run competitive equilibria so that social members spontaneously occupy an unplanned distribution of income. Despite this, the spontaneous order may degenerate in the form of economic crises whenever an equilibrium economy approaches the extreme competition. Remarkably, such a theoretical framework of spontaneous order provides a bridge linking Austrian economics and neoclassical economics, where a truth begins to emerge: “Freedom promotes technological progress”.     

Intercorporate Ownership,Taxes, and Corporate Payout Choices*

This paper examines whether corporate payout choices (dividends or share repurchases) are associated with intercorporate ownership in a firm. Using the System for Electronic Document Analysis and Retrieval (SEDAR) and the Inter‐Corporate Ownership (ICO) database from Statistics Canada, I find that intercorporate ownership is positively associated with a firm’s propensity to pay dividends and negatively associated with a firm’s propensity to repurchase shares. The findings are robust to the endogeneity of intercorporate ownership and the inclusion of various control variables such as firm size, risk, liquidity, growth, and profitability.     

中国新能源上市公司成长性评价研究

发展新能源产业是我国实现能源结构转型和发展低碳经济的重要途径，研究新能源行业上市公司的成长性有助于了解新能源产业的发展态势。本文分析了影响中国新能源上市公司成长性的关键因素，并构建成长性评价指标体系，收集36家新能源上市公司2011～2015年的面板数据，采用因子分析对我国新能源上市公司的成长性进行综合评价，并对不同类型的新能源上市公司成长性进行对比分析。研究表明，我国新能源上市公司整体成长性偏低，多数企业追逐短期盈利，各分项能力发展不均衡；不同类型的新能源上市公司成长性和各分项能力存在较大差异。     

基于专业质量保障体系的德育为先与创新策略——以高职专业人才培养为例

党的教育方针把德育放在学生全面发展的领先地位,"德育为先"在理论与实践中被证明是正确的。针对传统德育工作存在的淡化僵化等不足,必须重点推行"三个转变",构建"全体性、全程化、全方位"德育为先体系,在坚持高职专业质量"德育为先"原则的同时,更应重视德育思路与方式的创新。     

Regulatory incentives and financial reporting quality in public healthcare organisations

English National Health Service Foundation Trusts are subject to a regulatory regime in which the level of monitoring and intervention is determined by performance against two key performance metrics: a ‘financial risk rating’, based on a number of performance metrics, such as the reported surplus margin and return on assets, and a ‘prudential borrowing limit’. In this paper, we investigate the variation in financial reporting quality, proxied by discretionary accruals, with the incentives introduced by this regime. We find: first, that discretionary accruals are managed to report small surpluses; second, that, consistent with the avoidance of regulatory intervention in both the short and medium term, discretionary accruals are more positive when pre-managed performance is below intervention triggering thresholds and more negative when well above threshold; third, that, despite a move away from financial breakeven as the primary performance objective, there remains an aversion to small loss reporting. We further find that the level of discretionary accruals is driven by two metrics of strategic significance: the surplus margin (a measure of retained earnings) and the prudential borrowing limit (a measure of borrowing capacity).     

食品质量与安全专业与本地食品产业协同发展研究

近年来,多个院校都新设了食品质量与安全专业。在当前食品行业发展形势下,高校与食品产业紧密结合,采取多种形式全面合作,双方共建实践教学基地、食品行业培训基地和产学研平台。常州大学食品质量与安全专业多年来进行与本地食品产业协同发展的探索和实践,取得了较好的成果。     

Does Nutrition Information Contribute to Grocery Shoppers’ Willingness to Pay?

An experimental auction and the eye-tracking technology are used to detect the relationship between consumers’ understanding of the nutrition information and their willingness to pay for food items. Additional attention is given to health-conscious individuals. Salad mix and apple juice are selected for the experiment. A Tobit model is used for the analysis. The results show that nutrition information has some effect on consumers’ purchasing decision. Shoppers are willing to pay less for fat and mineral information, but more for ingredient, protein, sodium, and carbohydrate information of salad mix. As for apple juice, shoppers care only for energy and other nutrient information, as well as the health claim “vitamin C naturally high.” Further, health-conscious individuals are more responsive to the nutrition claims, such as “high in fiber” (salad mix) and “vitamin C naturally high” (orange juice). A possible limitation of the conclusion exists due to the small sample size.     

外汇监管套利研究：基于外汇差额缺口视角

2008年全球金融危机后，学术界一致认为监管套利是导致危机的重要原因。当前，外汇管理处于渐进性改革中，放松外汇管制和人民币国际化步伐加快，外汇监管套利迅速发展。本文以进出口、收付汇、结售汇差额缺口为度量指标，对差额缺口的构成、影响因素进行分析，对外汇监管套利行为进行研究，在此基础上得出研究结论。