全过程工程造价经济效益模型的讨论

工程造价全过程造价管理作为一种全新的建设项目造价管理模式,强调工程项目是一个从项目造价决策到实施的全过程,人们在项目全过程中都需要开展对工程造价管理的工作。     

流域社会经济活动对山口湖生态影响评估

采用层次分析法和多级模糊综合评估相结合的方法评估山口湖流域社会经济活动对山口湖的生态影响。结果表明:面源污染是山口湖流域生态环境问题的主要矛盾;流域社会经济活动对山口湖的生态影响为二级,即存在一定的社会经济压力,但对湖库生态系统影响较轻,湖库生态结构尚合理、系统结构尚稳定。     

景观退化模型:景观优先度的环境影响评价

景观退化评价可以在景观规划中发挥至关重要的作用。为提高景观规划决策过程的透明度,将项目规模评估的规模扩大到更具战略性的地方层面,加强与决策者的有效沟通,提出了该环境影响评估模型。该模型基于等式,LD=ΣkI/V,其中LD表示景观分区的退化系数,ΣkI表示人类活动的累积影响,V量化了该地的脆弱性。LD的价值在于为相关部门制定相应的保护计划的决策提供了支持。景观退化模型的发现适用于可持续性评估,并且可对提案的经济性进行综合评估。     

Optimising a Probabilistic Model of the Development of Play in Soccer

We present a probabilistic model based on the one developed by Hernández Mendo and Anguera (Revista de Psicologíca Social, 16(1), 71–93, 2001). Here we have tried to break down the interaction contexts that the opposing teams are able to generate and transform during the game. We are aware that a given player or team does not produce consistent behaviour in similar situations. However, a degree of uncertainty is assumed to exist regarding whether the results obtained are a specific function of the analysis used. In order to carry out this research a category system which optimized that used in the previous model was developed. This system should enable the interaction between teams to be observed within the actual play of a soccer game. A lag sequential analysis was performed on the basis of a coding of the behavioural flow. After describing the behavioural patterns obtained a probabilistic model of the development of play in soccer is proposed.     

我国城市道路保洁财政性资金绩效管理研究——评价指标体系与综合成本模型的构建

通过重点围绕绩效评价指标体系的构建以及综合成本模型的构建过程与方法，对我国城市道路保洁财政资金绩效管理进行有益的探索。评价指标体系是以“花钱买服务、花钱买效果”为理论基础来构建，成本模型则通过建立“标准道路”模型来构建，以合理测算单位保洁成本。     

环境成本粘性对企业绩效影响研究——基于我国造纸业上市公司的经验数据

环境成本的大小在一定程度上决定着造纸企业绩效的高低,准确掌握环境成本粘性的规律,对于提高企业绩效具有非凡的现实意义。因此,本文选取2010—2016年沪市A股造纸业上市公司作为研究样本,分析了对环境成本粘性的存在性、环境成本粘性对企业绩效影响。研究表明:我国沪市A股造纸业上市公司整体上存在着环境成本粘性现象;环境成本粘性与造纸业上市公司绩效呈倒U型关系。     

基于改进的DEA/AHP模型的人工成本投入产出效率评价

通过采用0.1-0.9标度这种更为简便实用的判断尺度,建立了具有完全一致性的互补判断矩阵,妥善解决了AHP判断矩阵的一致性问题,改进了DEA/AHP模型。并基于DEA模型和改进的DEAHP模型分别对盐城市22个行业2009年的人工成本投入产出进行效率评价分析。研究结果显示,基于改进的DEA/AHP模型的评价结果更加具有可区分性,具有更高的解析能力。     

面向PPP项目的全过程造价咨询优化路径初探

近年来,我国基础设施和公共服务领域广泛采用政府和社会资本合作(PPP)模式。作为一种创新性融资模式,政府与社会资本组建项目公司,共同出资建设运营项目。对PPP项目全面造价管理,明确项目建设成本,政府可对项目公司进行有效的运维绩效监督与有差别的财政支付管理。面对新模式,传统造价管理体系难以适应新需求。本文结合我国国情和PPP项目市场情况,提出我国面向PPP项目的工程造价管理体系构建的方向和措施。     

标准文献馆藏绩效评估指标体系构建初探

标准文献馆藏建设是实施标准化战略的重要环节。研究构建标准文献馆藏绩效评估指标体系将使得标准文献馆藏评估可量化、系统化。文章在分析国内外馆藏绩效评估趋势的基础上,结合标准文献特点,应用系统科学的理论和方法,提出了构建标准文献馆藏绩效评估指标体系的设想,并给出指标定义与计算公式。     

The Impact of Regulation on Cost Efficiency: An Empirical Analysis of Wisconsin Water Utilities

The impact of regulation of efforts to minimize costs has been widely discussed, but remains difficult to measure. The sophisticated regulation of water utilities in Wisconsin allows us to attempt such on assessment since different firms can be under different regulatory regimes (price cap or rate-of-return) in the same geographical area at the same time. To measure the impact of regulation on efficiency, we use a stochastic cost frontier approach defining the unobservable efficiency of a water utility as a function of exogeneous variables. Using a panel of 211 water utilities observed from 1998 to 2000, we show that their efficiency scores can be partly explained by the regulatory framework.     

Modeling the Economy as a Whole: An Integrative Approach

This article integrates the social surplus approach with input‐output, stock‐flow consistent, social accounting, and social fabric modeling with a structure‐agency methodology to develop a historically grounded model of the economy. The first two sections develop a model of the monetary structure of the social provisioning process. The third section introduces agency into the model in the form of the acting organization. The fourth section uses the social fabric approach and historical context drawn from social structures of accumulation to develop a socially embedded, historically contextualized, structured‐agency model of the economy as a whole. The final section discusses the importance of the model.     

公共支出成本效益分析模型的运用

一、成本效益分析的进一步探讨 1.现值问题 就某一预算规模约束下的若干方案进行成本效益比较,这是在没有引进时间价值的情况下的静态分析。实际上,政府大部分公共项目的建设周期是跨年度的,短则几年,长则十几年甚至几十年。所以,对任何一个跨年度方案的成本效益分析,如果不考虑时间价值因素,可能会得出错误的结论。因为公共支出可以获得效益,但获得效益会因时间不同,其现值也不同。如果现阶段投资可能在未来很长时间以后才能获得收益,那么,其收益就不仅是单纯的资源耗费的收益,还要考虑到获得的时间问题,即时间成本问题,要使公共支出是经济     

An Almost Ideal Cost of Living Index for Food in Spain Using a Microeconomic Approach and Censored Data

Abstract

A true cost of living (COL) index should compare the cost derived by two consumption levels and two price vectors maintaining the same utility in the two cases. Its application and empirical testing has been, generally, focalized on a temporal perspective. A spatial perspective it is also interesting for economic analysis because it allows for making comparisons of COLs across geographical units. This spatial approach, however, it is not so frequent in the literature. The aim of this paper is to calculate a spatial COL index for the regions of Spain. For this purpose, we use microdata from the 2010 Households Budget Survey (HBS, Encuesta de Presupuestos Familiares) provided by the Spanish Statistical Institute (INE, Instituto Nacional de Estadística). We will denominate this index spatial cost of living index (SCOL). We use a microeconomic approach that keeps the level of utility of households constant across space but allows for substitution among different baskets of goods. The results reveal large differences in COL across the Spanish regions. The estimates of the SCOL index allows for reconsidering regional comparisons in terms of average wages. Even when nominal monetary figures from official Regional Accounts show huge regional disparities, regional differences are largely moderated when the wage figures are corrected by our SCOL index.     

Fitting Observed Demographic Rates with the Multiexponential Model Schedule: An Assessment of Two Estimation Programs

The process of finding the best fitting model can often be very time consuming and tedious. Most computer programs are very specialized, and many require initial parameter estimates to fit a particular curve. Those that are most useful are ones that are versatile in applications, and ones that allow inputs of rough parameter estimates for finding the optimal ones. This paper focuses on current approaches for fitting observed age-specific demographic data with the multiexponential model schedule and uses two curve-fitting computer programs: MODEL and TableCurve2D. These two programs are assessed according to how well, and how simply, they can be used to fit age-specific fertility, mortality, and migration rates.     

Signifying Williamson's Contribution to the Transaction Cost Approach: An Agent‐Based Simulation of Coasean Transaction Costs and Specialization

This article simulates Ronald Coase's transaction cost approach to firm organizing using agent‐based modelling, and contextualizes and contrasts it with a division‐of‐labour/specialization view of the firm that Coase challenged and sought to replace. The simulation tests the firm formation process based on the different implications of transaction costs and specialization as drivers of integration, focusing especially on Coase's rejection of specialization as an explanation for integration in the firm. The results show little support for, and suggest an important shortcoming to, Coase's transaction cost theory. My findings thereby indicate a potential relationship between the specialization theory and Williamson's Transaction Cost Economics, especially the latter's emphasis on co‐specialization through relationship‐specific investments, which helps shed light on TCE's significant influence in the theory of the firm literature.     

An Applied General Equilibrium Model to Assess the Impact of National Tax Changes on a Regional Economy

This paper presents two versions of an applied general equilibrium model for the regional economy of Andalusia, Spain, that differ in the closure rule adopted to describe the behavior of the public sector. We use the model with to analyze the impact that the reform of the personal income tax (Act 40/98) implemented in Spain as a whole would have had on the Andalusian region in particular. The model is of the neoclassical variety and includes not only the productive sectors of the economy but also the foreign sector and the government, which are usually absent from theoretical general equilibrium models. Both versions of the model are calibrated by using a Social Accounting Matrix of Andalusia for 1995. The analysis shows that the reform is not self-financing, not even partially, despite governmental claims. It also indicates that there is a positive but smaller than anticipated economic stimulus. In welfare terms, we find that the category of Urban Salaried consumers is the one that benefits the most in real income terms.     

贸易成本测度的改进模型及应用——以中日贸易为例

针对传统贸易成本测度模型之不足,在Novy(诺维)模型的基础上设计了一个可操作的研究方案,然后运用该研究方案,对1980年到2006年间中国与日本的双边贸易成本的变化趋势进行分析.结果显示,1980年至2006年中国与日本关税等价的双边贸易成本有很大程度的下降,尤其是中国加入世界贸易组织后中日双边贸易成本呈现加速下降的趋势.     

Economic Impact of the Structural Changes of Production Technology: A Robust Approach

In this article, edge theorem and boundary theorem, one of the most important results obtained recently in the field of robust control theory, is applied to analyze the economic impact of structural change of production technology in one economic sector, by means of the famous dynamic Leontief input–output model. Two theorems, parallel to edge theorem and boundary theorem, are given in terms of economics in this paper. It is argued that in a sense the complex analysis about the economic impact of production technological changes is equivalent to a one-dimensional computation problem, which is easy to solve. A case study is given in the last section of this paper.     

公允价值计量模式下所有者权益问题探讨

所有者权益计量是否准确、真实,不仅影响股东的权益,而且还决定它提供的会计信息是否有用。实际中我们发现,在现行的公允价值计量模式下,会计计量的所有者权益与股权价值相差较大,本文针对这一问题进行了分析,并提出相应的解决方法。