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991.
金融工具会计准则交易税制设计的思考   总被引:1,自引:0,他引:1  
为了规范金融工具的确认和计量,反映金融工具对金融机构财务状况和经营成果所带来的真实影响,揭示其潜在风险,提高金融机构的会计信息的质量,新颁布的金融工具会计准则采用公允价值计量,并将损益纳入当期损益。本文分析了此举对我国税制所产生的影响,并对金融工具交易的税制设计提出了设想。  相似文献   
992.
文章在介绍生物纳米技术的概念、生物纳米技术重要性以及生物纳米技术的应用的基础上,分析了将"生物纳米技术"纳入生物及相关专业本科生选修课程的必要性、可行性以及开设课程的教学内容与采取的教学方式。  相似文献   
993.
本文从农业可持续发展、资源永续利用的原则出发,探讨了构建生态农业模式的原则,以山东省广饶县为例,系统分析了在该县构建和应用生态农业模式的优势条件和制约因素,具体论述了适合广饶县发展的三种生态农业模式:农—牧—沼型、上粮下渔型和草—畜—乳型生态农业模式。  相似文献   
994.
在对区域行政协调体系理论进行研究的基础上,通过研究借鉴“长三角”和“泛珠三角”以及发达国家区域行政协调机制的经验,对东北区域创新体系的行政协调模式、行政协调的组织架构以及各机构职能设计做出了初步的探索,并提出了一些具体操作建议。  相似文献   
995.
Objective: To investigate preferences for fertility treatment from the Australian general population with the aims of calculating the willingness to pay in tax contribution for attributes (characteristics) that make up treatment and for an “ideal” fertility treatment program. We also assessed whether willingness-to-pay varies by the relationship status or sexual orientation of the patient.

Methods: A stated preference discrete choice experiment was administered to a panel of 801 individuals representative of the Australian general population. Seven attributes of fertility treatment under three broad categories were included: outcome, process, and cost. Attributes were identified through published literature, focus group discussions, expert knowledge, and a pilot study. A Bayesian fractional experimental design was used, and data analysis was performed using a generalized multinomial logit model. Further analyses included interaction terms and latent class modeling.

Results: Six of the seven attributes influenced the choice of a treatment program. Under process attributes, individuals preferred: continuity of care of clinic staff, where patients are seen by the same doctor but different nurses at each visit; “alternative” treatments being offered to all patients; and onsite clinic counseling and peer-support groups. Personalization and tailoring of the treatment journey were not important. Among outcome attributes, the improved success rate of having a baby per cycle and significant side-effects were considered important. Cost of treatment also influenced the choice of treatment program. Individual preferences for fertility treatment were not associated with patients’ relationship status or sexual orientation. Latent class modeling revealed sub-groups with distinct fertility treatment preferences.

Conclusion: This study provides important insights into the attributes that influence the preferences of fertility treatment in Australia. It also estimates socially-inclusive willingness-to-pay values in tax contributions for an “ideal” package of treatment. The results can inform economic evaluations of fertility treatment programs.  相似文献   

996.
刘荣娥  胡树山 《价值工程》2011,30(27):183-184
文中结合教学研究型大学本科培养目标及液压传动课程的自身特点,主要从教学内容的整合、教学方法和教学手段的优化两个角度,对"液压传动与控制"课程教学设计进行了探讨,以进一步提高液压传动与控制课程的教学质量,培养学生的学习兴趣、知识应用能力及创新能力。  相似文献   
997.
逆向物流网络结构与设计   总被引:26,自引:6,他引:26  
阐述了逆向物流的概念及重要性,分析了逆向物流系统功能、逆向物流网络类型与结构,讨论了逆向物流网络设计问题。  相似文献   
998.
基于大规模定制的供应链设计   总被引:10,自引:0,他引:10  
分析了大规模定制面临的挑战和供应链发展带来的机遇,根据供应链的不同功能,结合大规模定制的特点,提出“运用三维并行工程”设计不同的供应链及其供应商与战略伙伴,以实现大规模定制的低成本和快速反应。  相似文献   
999.
    
This dissertation aims at elucidating the history of Vernon Smith’s experimental economics by focusing its attention upon the three themes of rationality, minds and machines that assumed significance at different (albeit overlapping) stages of the development of Smith’s experimental economics with the help of his published and unpublished papers.Chapter 1 is devoted to the scrutiny of the form of rationality incorporated into the portions of Smith’s laboratory experiments whose results have usually been taken as corroborations of his “Hayek Hypothesis.” By bringing into the foreground Smith’s definite position on demand theory and its concrete instantiations on many different occasions, we make the case that Smith has consistently imposed by means of the induced value theory certain narrowly defined preference structures that have definite implications for the form of rationality instantiated in the laboratory.The main narrative in Chapter 2 concerns Smith’s intellectual interchanges with behavioral scientists in the early 1960s, more specifically, his reactions to behavioral scientists’ attempts at cognitive modeling. We present several reasons for interpreting Smith’s initiation of the attempt at the maximization-based induced value theory as an endeavor to discipline subjects’ minds. We also provide in Chapter 2 a portrayal of Smith’s missed opportunities to get involved in the large-scale laboratory experimentation projects pursued in the 1950s in close connection with several branches of psychology.Chapter 3 consists of two parts. In Part 1, we describe the origin of mechanism design economics, and offer a detailed explanation of the analytical kinship between Smith’s “microeconomic system theory” and the standard conceptual framework utilized in mechanism design economics. Part 2 is devoted to describing the roles played by the computer in both Smith’s empirical research agenda and the theoretical, mechanism design research pursued by Stanley Reiter (one of Smith’s intellectual companions since the 1950s). Our historical narrative in Chapter 3 is intended to clarify that computer experience and computational theory drove the development of Reiter’ version of mechanism design economics, and that they also (partially) shaped some crucial events in the history of Smith’s version of experimental economics.JEL Classification: B21, B31, C90, C92, D02Prof. Philip E. Mirowski: Advisor  相似文献   
1000.
经济辐射理论与我国经济发展战略构想   总被引:4,自引:0,他引:4  
辐射既表现为自然界不同物体间的能量相互传递,也表现为人类社会资源的互相流动。经济辐射理论既可以深化我们对扩大开放的新认识,也可以说明区域、产业等经济发展中的非均衡到均衡过程。  相似文献   
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