市场调查中的不完全事后分层估计量

在使用多个分类变量对样本进行交叉事后分层时，经常面临边缘总值已知、格子总值未知的不完全事后分层问题。针对这一情况，给出两种估计量即搜索比率估计量和广义搜索比率估计量。     

新一轮税改致力于完成的六大任务

启动新一轮税制改革,首先必须明确它所要完成的任务。这些任务包括:恰当界定宏观税负水平;政府收入行为及其机制的规范化;融入经济全球化;与财政安排体系相协调;税收中性与税收调控相结合;提升国家竞争力。     

物流管理专业"宽基础、活模块"课程模式的探索

目前,我国高职教育模式和教学内容体系正处于改革阶段。本文分析了高职物流管理专业课程改革的必要性,重点论述了“宽基础、活模块”课程模式的特点．提出了物流管理专业“宽基础、活模块”课程模式的构建．从而使“宽基础、活模块”课程模式在我国物流管理专业教学中得到进一步的应用和推广。     

基于广义资源观的企业并购整合的价值创造

并购是重新配置资源有效机制,而并购后的整合是提高社会资源配置的有效手段。并购后整合是否能实现价值的创造是决定企业是否进行并购的重要决定因素。基于广义资源观,探讨了并购后整合的价值创造机理,认为在企业并购中资源、能力和知识的转移是可以实现的,但因要素特性不同和转移过程中遇到的影响因素不同使得其转移的过程和难度有所不同。在企业并购中,经过长期学习积累起来的、以知识为主要形态的无形资源、隐性知识和核心能力的转移难度就很大。无形资源、隐性知识和核心能力的转移难度与这些要素的特征有直接关系。     

我国流动性过剩的实证分析

本文从货币供求角度对我国流动性过剩问题进行实证分析.首先,通过构建我国广义货币需求模型,对我国广义货币需求量进行拟合,发现从2005年起我国明显出现流动性过剩问题.然后,从货币供求两个方面分析了我国流动性过剩产生的原因,外汇占款快速增长是导致广义货币供给过多的主要原因,而存款利率偏低、预期通货膨胀率提高和资本市场快速发展等都减少了广义货币需求.最后,从货币供求两方面分别提出解决我国流动性过剩的办法,除此之外,还可以有效利用流动性过剩来优化经济结构.     

广义供给定律与房地产投机

在复杂的市场中,商品供给量的变化主要受制于行业利润率与平均利润率的比较,呈现随平均利润率上下波动的趋势。广义供给定律从平均利润率与行业利润率的角度研究了商品供给与价格的关系,揭示了商品供给量变化的规律以及房地产投机的根源。     

以史促论 以论带史 史论结合——宗廷虎先生修辞学史与修辞史研究论析

宗廷虎先生的修辞学史与修辞史研究注重史论结合,取得了丰硕的成果。作为学术史,宗著表现为：史料丰富,搜罗详尽;视域宽广,所涉及的理论范畴丰富;取舍精到,主次分明,将最有理论价值的遗产介绍给学术界。表现在理论上的特征是：全局笼罩,将理论的触角深入到历史阐述的各要素中;现代阐释,以新的理论成果、新的理论框架对历史遗产作出符合原意的解释;卓识独见,表现出许多独创性学术洞见。     

公允价值在会计准则中的应用

公允价值在会计准则中赋予了重要地位而且其应用范围较为广泛，但同时应用的比较慎重。公允价值在应用中需要关注其取得、并注意可靠性和相关性的协调、提高职业判断能力和专业水平以及建立科学的方法和规范的程序。     

Empirical analysis on China money multiplier

The paper firstly represents two kind statements of China money multipliers and theoretically analyzes the relationship between each structure factor and China money multiplier. Secondly, it summarizes the several features and the move trends of China narrow and broad money multipliers and their structure factors. Thirdly, the paper empirically analyzes how and what degree the each structure factor affects China narrow and broad money multipliers holding everything else constant. At last two important conclusions are got, that is, the required reserve ratio is the most associated with China money multipliers and the saving deposit ratio is more associated with that, the required reserve ratio and the interest rates can be used as the ways of affecting money aggregate by the People＇s Bank of China.     

Corporate Social Responsibility and Family Business in Spain

Despite the economic relevance and distinctiveness of family firms, little attention has been devoted to researching their nature and functioning. Traditionally, family firms have been associated both to positive and negative features in their relationships with the stakeholders. This can be linked to different orientations toward corporate social responsibility. Thus, this research aims to identify the approaches that Spanish family firms maintain about social responsibility, based on the model developed by Quazi and O Brien Journal of Business Ethics 25, 33–51 (2000). An empirical study carried out for 112 Spanish family firms gives support to our initial assumption about these organizations not being a homogeneous group in terms of their orientation towards corporate social responsibility. The differences in perceptions do not seem to be associated to biographical characteristics. These results lead to some relevant academic and practical implications that suggest interesting lines for future research.María de la Cruz Déniz Déniz is professor in the Department of Management at Las Palmas de Gran Canaria University (Spain). She received her Ph.D. in the area of Management from that University in 1999. Her current research interests include the study of Corporate Social Performance and the Management of International Business.M^a Katiuska Cabrera Suárez is professor in the Department of Management at Las Palmas de Gran Canaria University (Spain). She received her Ph.D. in the area of Management from that University in 1998. Her current research interests include the study of Family Business Behaviour and Management.