新会计准则影响股东权益变化因素的分析

文章针对新会计准则的颁布对股东所有者权益的变化各影响因素进行分析，选取巨潮资讯网、上海证券交易所网站、深圳证券交易所网站等公开披露的国内A股上市公司2006年的年度报告数据，对影响所有者权益变化的15个因素进行了描述性统计、单因素敏感性分析和回归分析，得出在所有的影响因素当中，长期股东权益投资差额对股东权益的变化的影响是显著的。     

试论新时期高等学校财务管理改革与机制转换

随着高等教育事业的改革与发展,高校理财的宏观环境发生了较大变化。本文阐述了在经济转型、制度变迁的新时期,高校财务管理如何顺应改革的要求,转换机制不断创新,使高校资源在市场规律调节下得到充分有效的整合,发挥出更大的效益,为高校的科学发展创造良好条件。     

从中日两国高层经济对话看"稀土"问题

文章立足于现实的中日双边贸易情况,通过对中日经贸关系现状的分析,从贸易量和产品结构两个角度总结了中日双边贸易在现阶段的特点.同时就在近期举行的中日两国高层经济对话中提到的"稀土"问题进行讨论,认为中国有必要对稀土加以管理和控制,同时两国应该在其它方面加强合作.     

Cost-Effective Targeting of Land Retirement to Improve Water Quality with Endogenous Sediment Deposition Coefficients

An integrated framework that combines spatial and biophysical attributes of land with a hydrological model and an economic model is developed to identify cropland for enrollment in the Conservation Reserve Enhancement Program. Sediment deposition coefficients are determined endogenously depending on the land-use decisions on other land parcels. Application of this framework to a watershed in Illinois demonstrates that highly sloping land adjacent to water bodies should be selected for retirement. A marginal value rental payment scheme can achieve program goals of 20% sediment abatement at 39% lower cost than a productivity-based rental scheme.     

剥离环境因素的中国高技术产业创新效率综合测度研究

由于未剔除环境因素和随机误差的影响,运用传统数据包络分析（DEA）和随机前沿分析（SFA）对高技术产业创新效率进行研究,容易引起评价结果误差。采用二者相结合的三阶段DEA模型对高技术产业创新效率及其影响因素进行测度与分析,能够保证评价结果的有效性。研究结果显示：规模效率不足是限制我国高技术产业创新效率提升的关键因素;另外,市场开放度能够显著正向促进高技术产业创新效率提升,而政府资助、地区经济发展和地区竞争不利于创新效率提升。最后,对投入要素与技术效率进行聚类分析,将我国内地28个省市划分为4种创新类型,并〖JP〗提出提升高技术产业创新效率的政策建议。     

高校实现网络财务管理的影响因素及其支持条件

随着网络技术和信息技术的迅猛发展,高校管理发生了一场深刻的变革,作为高校管理重要组成部分的财务管理也毫不例外地受到前所未有的影响,传统的财务管理理论与实务已不能适应现代管理的要求。网络技术对高校会计电算化提出了更新更高的要求,同时也为网络财务管理的实现提供了条件。因此,逐步构建网络财务管理系统是高校财务管理发展的必然趋势。     

心理契约与消费者意愿保持的关系研究

源于组织行为学的心理契约受到越来越多的关注,这一理论在实践中被用来提高员工对于企业的忠诚度.事实上,在顾客与企业之间也存在着心理契约.本文针对营销情境,对心理契约概念进行了界定,分析了心理契约(交易心理契约、关系心理契约)与顾客意愿保持的内在关系,通过相关的调研采集数据进行实证分析,验证了测度量表的信度和效度,使得顾客保持的心理契约机制的理论假设得到了实证证据的支持.     

Is Geographical Targeting Cost-Effective? The Case of the Conservation Reserve Enhancement Program in Illinois

This paper uses economic, hydrologic, and GIS modeling to assess the effectiveness of the Illinois Conservation Reserve Enhancement Program in the Lower Sangamon watershed. Our results show that for a representative five-year storm event, the acres currently enrolled in the program result in a 12% reduction in sediment loading, which is below the program goal of 20% and four times the least-cost solution. We also analyze the design of alternative rental payment instruments for improving the cost-effectiveness of geographical targeting for land retirement. Policy implications for the characteristics of the land parcels that should be targeted for enrollment in the program are discussed.     

Cost-effective Targeting of Riparian Buffers

This paper develops an integrated economic, hydrologic and GIS modeling framework to examine the cost-effective targeting of land retirement for establishing riparian buffers in agricultural watersheds. Previous studies have examined the efficiency of targeting large land parcels for retirement or targeting management practices such as conservation tillage but have not considered narrow variable buffer strips. An empirical application of the framework in the Canagagigue Creek watershed in Ontario shows that average and marginal costs of sediment abatement increase at an increasing rate as the environmental goal becomes more stringent. The locations of the buffer strips vary across the watershed and are not necessarily located on those sites with greatest slope or those adjacent to visible streams. Cost effectiveness is further increased if the targeting is extended to allow for the width of the buffer strip to vary by location rather than assume a uniform width. The modeling results have important policy implications for the design of conservation stewardship programs such as setting appropriate environmental health goals based on marginal abatement costs relative to marginal benefits, and setting physical characteristics of the riparian buffers for selection along the drainage network in targeted sub-catchments.