商业银行对战略性新兴产业的金融支持研究

战略性新兴产业具有高风险、高投入、高成长及高产出等特点,这些特点也意味着战略性新兴产业在其成长过程特别是萌芽幼稚期会遭遇融资难的问题。而商业银行在金融体系中占据着重要作用,它的金融支持对战略性新兴产业的成长有着重大影响。     

On Crop Biodiversity, Risk Exposure, and Food Security in the Highlands of Ethiopia

This paper investigates the effects of crop genetic diversity on farm productivity and production risk in the highlands of Ethiopia. Using a moment-based approach, the analysis uses a stochastic production function capturing mean, variance, and skewness effects. Welfare implications of diversity are evaluated using a certainty equivalent, measured as expected income minus a risk premium (reflecting the cost of risk). We find that the effect of diversity on skewness dominates its effect on variance, meaning that diversity reduces the cost of risk. The analysis also shows that the beneficial effects of diversity become of greater value in degraded land.     

服装工艺课程教学改革探析

<服装工艺>课程是高职服装设计专业的主干课,是一门实践性很强的课程.随着我国服装制造业的迅猛发展,社会和企业对服装人才的需求越来越强烈.要使学生具备一定的竞争能力,就要进行教学改革:根据专业特点和人才需求,修订教学大纲,突出课程的实践性和职业性:综合利用各种教学手段,改革考试方式,加强对学生动手能力的培养.     

Lab and framed lab versus natural experiments: Evidence from a risky choice experiment

Some recent papers have studied data from TV game shows to examine the behaviour of individuals towards risk. It is generally agreed that data from these shows are useful in detecting individual risk aversion in the field, with both “real life” subjects and incentives. Field experiments also include some interesting reality features that could affect individuals’ behaviour and possibly lead to different findings. This paper aims at investigating lab versus field evidence in risk taking attitudes, especially controlling for framing effects. To assess whether the behaviour of subjects in the field is consistent with that of experimental subjects, we designed an experiment to mimic (with experimental rewards and subjects) the rules of a well-known Italian TV game show, Affari Tuoi, in two different settings: a traditional lab setting, where the game was played individually (109 subjects) (Treatment 1); and a framed lab, in which the experiment was replicated in the Italian public television (RAI) studio where the show was actually recorded, with a smaller sample of undergraduate students (33) and in the presence of an audience (Treatment 2). Our comparison between the two different settings aims at establishing whether the presence of an audience, or of a situation that reproduces the stress that contestants must experience in the TV studio, can affect experimental subjects’ choices. We did not find any significant evidence of framing effects: students behave in a similar way in the two lab settings, responding essentially to incentives. Comparing the risk attitudes shown by experimental subjects in the two lab treatments with those exhibited by the contestants in the field, we found that contestants in the TV show are generally more risk averse than students in the lab.     

税务会计计量属性及其与财务会计计量属性的比较

文章在借鉴财务会计计量属性的基础上,结合对税法的理解与认识,初步界定出税务会计的计量属性,进而分析税务会计计量属性与财务会计计量属性之异同。在会计理论与实务中,既要重视财务会计计量属性,又应重视税务会计计量属性,而税务会计计量属性散见于税法之中,需要进行归纳、提炼。对税务会计计量属性的研究,既是税务会计理论与实务的需要,又是对会计理论与实务的丰富与拓展。     

基于社会责任角度对垄断国企上缴利润的思考

垄断企业得到垄断的超额利润,会导致社会贫富差距进一步分化,造成社会福利的损失。我国垄断企业的超额利润长期稳定存在。从增加社会福利的角度考虑,应加强垄断国有企业对垄断超额利润的上缴,并构建相应的垄断国企上缴利润的制度框架,实现有效的收入再分配。这是基于社会责任对垄断国有企业提出的要求。     

Multistage bilateral bargaining model with incomplete information—A fuzzy approach

The study proposes the implementation of an intermediation model in supply chains, integrating game theory and fuzzy logic, to represent the characteristic aspects of a bilateral bargaining with incomplete information where supplier–customer relationships are indirectly managed by a third party agent.The choice of combining these theories comes out from the necessity of smoothing the peculiar elements of the two analysis tools that, in describing real situations, present many potentialities of reciprocal adaptation. The scope is to combine a formal structure that could figure out the interrelations among actors involved in a strategic decisional context, with a mathematical elaboration of natural imprecision, uncertainty and incompleteness of data and information.The model derives from the theoretic foundation of Spulber [1999. Market Microstructure. Cambridge University Press, Cambridge, UK] and Rubinstein [1982. Perfect equilibrium in a bargaining model. Econometrica 50(1), 97–109] that, compared to the classical framework of asymmetric information and bid-spread problem by Harsanyi [1967. Games with incomplete information played by “Bayesian” players. I. The basic model. Management Science 14, 159–182], describe the process through the definition of new parameters such as bargaining power and breakdown probability. The contribution to the research is enriched by fuzzyfication process of data, considering Qi et al. [2005. Design retrieval technology of fuzzy customer requirements. In: World Congress on Mass Customization and Personalization] experiences, to build a framework that could transform inputs from the transaction, agents and market in an output that could regulate the possible concessions and the opportunity of accepting or refusing an offer.     

对重大环境污染事故罪的探讨

20世纪70年代以来，我国环保工作由于政府的重视而逐渐进入了法制的轨道，大量关于环境保护的法律法规相继出台；但目前仍存在大量的环境污染和环境破坏问题，这给社会经济发展和人民生命财产造成了严重危害。为了适应惩治环境犯罪的需要．重大环境污染事故罪作为新增罪名被写入97刑法中。目前法学界对该罪仍存争议，从犯罪构成要件入手对本罪主、客观要件作一些探讨具有现实意义。