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2008年除了雪灾肆虐．地震灾难,奥运盛会之外．还是拷问中国企业诚信的一年．诚信被提高到了史前未有的高度。作为广西的质量监督的专业媒体,《广西质量监督导报》是保护消费者合法权益的一支重要力量．应充分发挥舆论监督的作用．弘扬正气,激励先进．针砭时弊．鞭答丑恶．充分发挥消费指南作用,引导消费者聪明、理性消费。     

德利得:提供VIP式的综合物流服务——访德利得物流总公司运营总监恽绵

德利得物流有限公司成立于2000年，注册资金1．5亿元人民币，旗下拥有北京、天津、上海、广州4家全资子公司及80余家物流配送企业加盟的德利得全国物流配送联盟。     

The case against JIVE

We perform an extensive series of Monte Carlo experiments to compare the performance of two variants of the ‘jackknife instrumental variables estimator’, or JIVE, with that of the more familiar 2SLS and LIML estimators. We find no evidence to suggest that JIVE should ever be used. It is always more dispersed than 2SLS, often very much so, and it is almost always inferior to LIML in all respects. Interestingly, JIVE seems to perform particularly badly when the instruments are weak. Copyright © 2006 John Wiley & Sons, Ltd.     

The case for heterogeneity of cities

The general similarity of the results of comparative statics in a semiclosed and in a fully closed city have been demonstrated by Pines and Sadka (Journal of Urban Economics 20, 1–20, 1986). The objective of this paper is to determine if the consequences of different forms of public regulation of the urban land market are also invariant with respect to the type of city. The conclusion is that while there are well-defined consequences of such controls on metropolitan area and land values in a semiclosed city, the impacts in a fully closed city are generally ambiguous. Therefore, proposals for the introduction of zoning and density regulation have to be city-specific and take into consideration the pattern of land ownership and the extent of leakage of urban land rent income.     

The unique dollarization case of Lebanon

We perform a thorough analysis of the unique dollarization case of Lebanon, a heavily dollarized economy with recurring public deficits and monetary financing of the public debt, together with contained inflation and a de facto fixed exchange rate lasting for more than 20 years. What makes Lebanon’s case specific is the high level of foreign currency liquidity in the hands of the banking system due to the abundant capital inflows in the last three decades, and the high levels of the central bank’s gross international reserves, contrasting with its low and sometimes negative levels of net international reserves. We shed light on a number of areas that have so far been unexplored in international finance and monetary economics, mainly the difference between gross and net international reserves and their relative fiscal costs, together with a synthetic classification of sterilization techniques. We explain the monetary “freezing” mechanism that helped contain inflation in Lebanon, despite the monetary financing of the country’s recurring public deficits. We also assess the results of Lebanon’s monetary and exchange rate policy in the last two decades, and make a number of policy recommendations in light of previous studies.     

Privatization: The thatcher case

This paper reviews the process of privatization under successive British governments. It concludes that the Thatcher experiment has had an effect in reversing the previous trend towards nationalization. This has been part of a continuing worldwide swing away from government enterprise. The major result has been an increase in internal efficiency (as distinct from allocative efficiency) of the enterprises concerned. Purchases of shares by management and workers of privatized firms has created an important lobby which will oppose renationalization by a future government.     

The case for labour courts

While there is widespread agreement that tripartite industrial tribunals are the most appropriate way of handling individual rights at work, the case for extending the system to embrace collective labour law is much more controversial and complex. Nevertheless, despite the problems and risks involved, the author favours moves in this direction.     

The case for freedom revisited

I argue that the case for freedom is about either knowledge or incentives. Freedom optimises the production and use of knowledge, and gives people the right incentives. I trace the history of these arguments. Knowledge‐based justifications can be found in the writings of Adam Smith, Jeremy Bentham, Wilhelm von Humboldt, J. S. Mill, Friedrich von Hayek, and Karl Popper. Incentive‐based arguments are due to Thomas Aquinas, Adam Smith, and James Mill. I then go on to query the extent to which classical freedom is compatible with other aims such as efficiency, enforcement of contracts, freedom of choice, political participation, and the socialist concept of freedom. Finally, I reject natural selection as a justification of freedom or of the right of property.     

The case for road pricing

The argument in principle for pricing the use of road space rests on firm intellectual foundations. The necessary technology is readily available. Public acceptance of the idea, with the concomitant need for investment in new roads, is subject to much confusion, reinforced by Nimbyism on one side and Swampyism on the other.     

The case for comparable worth

Traditional nondiscrimination efforts focus on women’s access to jobs and on equal pay for the same work. Comparable worth adds a third strategy-policies that ensure that jobs do not pay less because they are filled by women. I review evidence of this discrimination. I describe job evaluation, which can be used to correct it, while preserving a large role for market forces. U.S. workers have no protection from this type of discrimination. I consider arguments raised against comparable worth. The claim that antidiscrimination policies are unnecessary because discrimination is eroded by competitive forces fails to recognize the sluggishness of this response. The argument that barriers to entry are the real problem ignores evidence that cultural devaluation affects wage-setting even absent hiring discrimination. Arguments about undesirable side effects apply with equal force to most regulation. I conclude that comparable worth deserves support.     

白云公司现金预算编制案例

预算是对企业一定时期内经营活动的过程及结果所做的数量性总体规划.全面预算包括业务预算、财务预算和资本预算等.财务预算包括现金预算、预计利润表和预计资产负债表三个部分.本文以白云公司为例,介绍现金预算的编制.     

Accounting contagion: The case of Enron

The Enron scandal offers the opportunity to assess the degree to which misleading accounting can affect connected firms and industry rivals. While the market was inept at detecting the inaccuracy of Enron’s financial statements, it swiftly punished many connected firms once Enron's faulty accounting was publicized. A cross-sectional analysis documents that the market punished connected firms that had greater exposure to Enron’s business, whose financial statements were viewed as more complex, and that had greater financial leverage. Most of the negative news indicating concern with Enron’s accounting corresponded with a significant decline in the stock prices of firms in the energy and natural gas (ENG) industry, regardless of an explicit connection to Enron. Furthermore, rival firms with direct exposure to Enron and more aggressive earnings-reporting methods also experienced more detrimental effects.     

Financing flexibility: The case of outsourcing

We investigate the relationship between the extent and timing of vertical flexibility and the financial choices of a firm. By vertical flexibility we mean partial/total and reversible outsourcing of a necessary input. A firm simultaneously selects the vertical setting and the financial sources of investment in flexibility, in particular debt and venture capital. A loan may come from a lender that requires the payment of a fixed coupon over time and an option to buy out the firm in certain circumstances. Debt leads to the same level of flexibility of an unlevered firm. Yet investment occurs earlier. The injection of venture capital reduces the quest for vertical flexibility and speeds up investment. Then, there arises a fresh substitutability between a financial (venture capital) and a real variable (vertical flexibility).     

The business case for equal opportunities

It has long been argued that equality of opportunity brings business benefits and that it is in employers' interest to implement policy to promote equality of opportunity. Our analysis of the Workplace Employment Relations Survey 2004 found neither large and widespread business benefits, nor large and widespread costs associated with Equal Opportunities policies amongst the establishments that implement these. Given the net benefits to society of equal opportunities policies, this suggests that public and private benefits are likely to differ substantially and points to the need for policy intervention.     

The value of information: The case of signal-dependent opportunity sets

We generalize the economic decision problem considered by Blackwell (1953) in which a decision-maker chooses an action after observing a signal correlated to the state of nature. Unlike Blackwell's case where the feasible set is fixed, in our framework the feasible set of actions depends on the signal and the information system. We argue that such a framework has more significance to economic models. As was demonstrated by Hirshleifer (1971) in such cases, contrary to Blackwell's well-known result, more information may be disadvantageous. We derive conditions for this general model which guarantee that more information is beneficial.     

The dynamics of job separation: The case of federal employees

In this paper we develop a model of workers' quit decisions. Using panel data on a sample of US Federal government employees we use maximum-likelihood techniques to determine how much of the observed decline in quits with job tenure is a result of declining individual quit propensities (‘state dependence’) rather than dynamic sample self-selection (‘heterogeneity’). The latter is found to be much more important than the former. The effects of relative Federal government wages and other variables on quits are also estimated. The results are useful for analysing Federal compensation policies.