SOCIAL INCOME AND PUBLIC SECTOR CORPORATIONS: A CASE STUDY OF THE GHANA FOOD DISTRIBUTION CORPORATION

The feasibility and impact of obtaining a pragmatic measure of social income is attempted in a case study of the Ghana Food Distribution Corporation for the period 1983–1986. Differences between conventional accounting income and social income are assessed with the conclusion that reliance on the conventional accounting model is likely to be misleading for the purposes of assessing performance. While the feasibility of measuring social income is demonstrated there is a need for more relevant information to be made publicly available and for consideration to be given to developing a broad range of financial and non-financial indicators of performance.     

STRATEGIC PLANNING AND PERFORMANCE: AN EXPLORATORY STUDY OF HOUSING ASSOCIATIONS IN NORTHERN IRELAND

Based on qualitative data this paper explores the resons for the non-profit housing sectors enthusiastic embrace of strategic planning practices. Evidence is presented on the use of specified techiniques by housing associations in Northeren Ireland and their impact on the performance of the assocaitions. Without dismissing rational goel seeking explanations for adoption, the study concludes the strategic planning is also a legimation seeking practice. Evidence suggest that the contested nature of performance in the non-profit sector makes it hard for chief executives to sustain a rational goal based argument for adopting strategic planing.     

企业激励理论与国有商业银行内部收入分配制度改革

本文依据有关企业激励理论,结合国有商业银行的实际情况,对国有商业银行现阶段的收入分配政策改革进行了探讨.首先通过对企业内部激励理论和经理股票期权激励制度的概述分析,总结出市场经济条件下企业制定激励手段的主要特点.其次,对国有商业银行内部激励机制形成条件和当前收入分配方式进行了简要说明,在此基础上提出国有商业银行现阶段建立科学、有效的收入分配制度需要解决的两个问题.最后基于内、外部制约条件分析,提出了收入分配改革的基本原则,并引入"内部账户"概念,设计了一套现阶段国有商业银行内部收入分配制度改革的具体实施方案.     

中外住宅产业发展对比分析

在进入新世纪之后,我国正向着中等发达国家挺进,人民生活也进入了小康之后的需求阶段.当前正是我国住宅产业提升和调整的关键时期,认真研究世界各国的住宅发展经验,无疑是适时和必要的.     

ANNUAL REPORT RESOURCE COMMITMENT AND DISTRIBUTION PATTERNS IN AUSTRALASIA

In April 1978 a mail questionnaire was administered to 1230 Australian and 215 New Zealand public companies to solicit annual report resource commitment and distribution patterns. Summarized responses indicate that Australian annual reports for year ended 1977 cost A$2.98 per copy on average to produce and mail, while New Zealand reports for the same period cost NZ$2.50. More than half of these costs is attributable to the printing component. Australian companies employed 99 manhours on average in the preparation and distribution of their reports, while New Zealand companies employed 130 manhours. Eighty percent of all reports distributed by Australian companies were sent to shareholders, while 70 percent of all reports distributed by New Zealand companies were sent to this group.     

EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH

This is an empirical study of single-period income smoothing which uses an incentives-based model to explain classificatory choices. An index is constructed to measure the smoothing effect of these choices. Weighted least squares regression results indicate that classificatory choices consistent with smoothing are more likely to be observed in firms with high earnings variability, high dividend payout, substantial managerial holdings of share options and diffuse share ownership. The existence of material scope for smoothing strengthens these findings. The model as a whole is statistically significant and, although the proportion of variability in smoothing explained is modest, it compares very favourably with other accounting choice studies. The relationship between smoothing and alternative earnings management strategies, including big bath accounting, is explored.     

THE CONCEPT AND COMPUTATION OF EARNED ECONOMIC INCOME: A REPLY

Skinner criticises the present author for (a) failing to discuss IRR methods, (b) placing too much reliance on the matching principle, (c) developing a procedure with the same defects as conventional accounting methods, and (d) overlooking relevant prior work. Although it does not affect the EEI analysis, (d) is in part accepted. Criticisms (a) to (c) are not however well founded within the context of the EEI analyses to date.     

中国44个城市2005年收入指数

下面的一组数字是依据可靠来源的资料做成的。我想,做成这样的指数形式可能会产生多方面的用途(例如,供金融企业确定或者修订各地分支机构工资标准时作为参考)。由于现在中国各城市的经济发展速度不同,