Institutional Impediments to Voluntary Ethics Measurement Systems

In this paper, we argue that calls for widespread implementation of ethics measurement systems would be better informed by institutional economic analysis. Specifically, we assert that proponents of such systems must first recognize and understand the institutions that potentially impede such efforts. We identify two potential institutional impediments to measuring ethics and social responsibility. First, we suggest that neoclassical economics, supported by traditional business education and legal precedent, serves to reinforce the notion that shareholders are the primary corporate constituency group. Such an emphasis on the needs of shareholders severely hinders implementation of measurement systems that address the needs of multiple stakeholder groups. Second, we argue that the threat of litigation may constrain corporate managers from measuring and considering ethics and corporate social responsibility matters. In particular, managers may be reluctant to quantify various ethical concerns if the resulting measurements could be used as evidence against the corporation in a lawsuit.     

对构建我国所得税会计准则相关问题的探讨

构建高质量的所得税会计准则既要考虑所得税会计准则国际化的策略,又要注意协调与相关会计标准的关系.论文在对所得税事项的实质及其财务影响进行剖析的基础上,探讨了我国所得税会计准则的目标、原则;在对相关因素进行分析、权衡的基础上,对所得税会计准则的定位、会计方法选择提出明确意见.这些问题不仅涉及所得税会计准则的主要内容,而且关系到所得税会计准则的质量.     

晚间娱乐休闲活动消费特征研究——以杭州为例

开展晚间娱乐休闲活动是延长游客逗留时间、提高市民生活质量的有效手段。本文以杭州晚间娱乐休闲活动为样本,通过问卷调查、走访、实地考察等多种方式,初步摸清杭州市民晚间娱乐休闲活动的偏好、影响因素、消费规律、满意度评价等消费特征,针对消费活动中呈现的需求特征、行为特征和趋势特征,相应提出了基于消费观念、消费环境及消费形式等不同层面的对策和建议。为发展杭州晚间娱乐休闲活动,乃至对我国旅游城市的晚间娱乐休闲活动开展有一定借鉴作用。     

我国养老基金的投资模式

人口老龄化对养老保险制度提出了严峻的挑战 ,“统账结合”的基金缺口将通过国有股减持来弥补。而出于保值增值的需要 ,具有积累或部分积累性质的养老基金有必要进入资本市场 ,并具备了一定的进入条件。相应地 ,养老基金的投资模式也要进行多样化的投资选择 ,以达到保值增值的目的。     

顾客终生价值在CRM绩效管理中的作用

从顾客终生价值 (CustomerLifetimeValue ,CLV)的定义、计算公式和测量步骤 ,可以看出CRM绩效管理的核心目标是使企业的顾客群的顾客终生价值最大化。同时 ,任何企业中都存在顾客价值创造的五个杠杆 ,但是对于不同的细分市场 ,为了使潜在的价值创造最大化 ,应该不同地混合使用这五个杠杆。     

Estimating Discrete Joint Probability Distributions for Demographic Characteristics at the Store Level Given Store Level Marginal Distributions and a City-Wide Joint Distribution

This paper provides a solution to the problem of estimating a joint distribution using the associated marginal distributions and a related joint distribution. The particular application we have in mind is estimating joint distributions of demographic characteristics corresponding to market areas for individual retail stores. Marginal distributions are generally available at the census tract level, but joint distributions are only available for Metropolitan Statistical Areas which are generally much larger than the market for a single retail store. Joint distributions over demographics are an important input into mixed logit demand models for aggregate data. Market shares that vary systematically with demographics are essential for relieving the restrictions imposed by the Independence from Irrelevant Alternative property of the logit model.We approach this problem by formulating a parametric function that incorporates both the city-wide joint distributional information and marginal information specific to the retail stores market area. To estimate the function, we form moment conditions equating the moments of the parametric function to observed data, and we input these into a GMM objective. In one of our illustrations we use four marginal demographic distributions from each of eight stores in Dominicks Finer Foods data archive to estimate a four dimensional joint distribution for each store. Our results show that our GMM approach produces estimated joint distributions that differ substantially from the product of marginal distributions and emit marginals that closely match the observed marginal distributions. Mixed logit demand estimates are also presented which show the estimates to be sensitive to the formulation of the demographics distribution.The views expressed are not purported to reflect those of the United States Department of Justice     

中国资本市场会计信息披露制度的缺失分析

中国资本市场信息披露制度主要是基于上市公司的会计信息披露制度,其在证券立法、法律责任主体、信息披露规则的制定及实物操作等方面还存在着缺陷与不足。应提高责任主体的法律风险成本,进一步修订和完善《企业会计准则》,注重解决可操作性、前瞻性与可行性,完善信息披露规则。     

我国民间投资行为现状研究

民间投资对我国经济的持续稳定高速增长具有十分重要的作用 ,然而 ,从 1998年以后 ,由于多方面的原因导致我国民间投资热情出现下滑趋势 ,阻碍着国民经济整体的发展速度 ,为此 ,必须从拓宽投资领域和融资渠道、改善投资环境、健全法制及引进人才等多方面来改变目前民间投资的现状。     

谈加权平均资本成本法在个别项目评估中的应用

现实当中,由于企业暂时无需纳税,资本结构当中债务融资比例不固定,个别项目与企业整体资产风险差异较大等因素的存在,使得直接运用加权平均资本成本(WACC)对个别项目进行价值评估和资本预算分析容易产生较大的偏差甚至可能导致错误的决策,因此,对具体项目的风险系数进行调整以正确使用WACC方法进行项目价值评估,从而使得出的结论更为可靠有效,有助于企业更好地进行项目筹资和投资决策。     

侵权行为的经济分析

经济分析法学是西方法学界和经济学界发展最快的领域之一,运用经济学的方法对法律问题加以阐释,效率与均衡被认定为法律制度的核心理念。特别是在侵权领域引入经济学理论,对侵权行为的责任承担、损害赔偿的事后研究转向了事先分析。因此,从预防成本与预防收益之间的关系对侵权行为的归责原则进行效率分析,并借助“亨德公式”对两种不同的损害赔偿进行经济界定,权衡由侵权行为引起的社会成本差异,当预防的成本小于预防的预期收益,侵权人的预防是必要的、有效率的。如未采取有效的预防措施,侵权人的行为就是无效的,就要受到法律的惩罚。