贫困人群医疗救助的若干关键问题

对医疗救助的理论进行了回顾与整理 ,探讨了对贫困人群实施医疗救助的概念与意义 ,讨论了医疗救助中的若干关键问题 ,包括 :医疗救助对象的确定、优先需要的确定、医疗救助中的社会性别问题、服务效果与服务质量问题以及筹资问题     

Ergodicity, State Prices, and Long Bond Returns

We present an analysis of price systems in securities markets with infinitely many time periods and infinitely many uncertain states of the world. A key result is that a Markov price system (MPS) has a unique representation in terms of the returns on a known set of bonds. The result implies that securities prices are the discounted value of dividends, where discount factors are the reciprocal of the returns on a long-horizon discount bond.     

Getting to the Bottom Line: An Exploration of Gender and Earnings Quality

For stakeholders, such as investors and lenders, to appropriately assess a company’s financial performance, the reported accounting earnings must closely reflect the economic reality of the organization’s financial activity throughout the reporting period. The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions within an organization, such as management compensation contracts and pending litigation that can impact earnings quality. We extend this line of research by exploring whether another characteristic of an organization, gender diversity in senior management, influences the quality of reported earnings. Companies with more women in senior management are found to be more profitable and have higher stock returns after initial public offerings than those with fewer women in the management ranks. Our findings suggest that the improved bottom line for companies with more women senior executives is not produced through the management of earnings or lower quality earnings. Instead, earnings quality is positively associated with gender diversity in senior management. Gopal Krishnan is an associate professor and holds the VSCPA Northern Chapter Professorship in Public Accounting at the School of Management at George Mason University. He has published several articles on corporate governance and the role of auditors in journals such as Accounting Horizons, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance and Auditing: A Journal of Practice & Theory. Linda Parsons is an assistant professor at the School of Management at George Mason University. She is the author of several papers that examine the value relevance of accounting in the nonprofit sector, especially as it impacts decision-making by donors. Her work has appeared in journals such as Journal of Accounting, Auditing and Finance, Research in Governmental and Nonprofit Accounting, and Journal of Accounting Literature.     

Sustainable Innovativeness and the Triple Bottom Line: The Role of Organizational Time Perspective

This paper studies the influence of an organization’s time perspective on triple bottom line deployment through sustainable innovativeness. Although academics increasingly consider sustainable innovation to be an essential element in deploying the triple bottom line, the degree of an organization’s sustainable innovativeness remains limited. Using ten inductive case studies based on the triangulation of data from multiple-respondent interviews and secondary data, this study shows that an organization’s time perspective plays a crucial role in explaining the organization’s degree of sustainable innovativeness and improvement of triple bottom line outcomes. Specifically, organizations with a longer planning horizon, higher tolerance of uncertainty, and greater ability to learn from the past develop a higher and increasing degree of sustainable innovativeness, allowing trade-offs between triple bottom line dimensions to be mitigated.     

Evaluation of Social Marketing Efforts Designed to Increase Enrollment in the Children's Health Insurance Program (CHIP)

ABSTRACT

Expanded eligibility criteria for children in the federally funded Child Health Insurance Program (CHIP) has created unique social marketing challenges because of the need to engage families that historically have not received public support. The purpose of this article is to evaluate statewide outreach strategies to increase CHIP enrollment. Quantitative research identified the outreach strategies used by Ohio counties and determined the counties that demonstrated the greatest increases in child health insurance enrollment. Qualitative research explored consumer and outreach staff perceptions of which marketing strategies led to success. Findings, implications, and application to social marketing theory are discussed.     

Developing M-Education for Entrepreneurs and Small Businesses

Abstract

Mobile computing has the potential to be of great benefit to aspiring entrepreneurs and small business owners. Small businesses and entrepreneurs have been the subject of much literature, national policy and regional policy. A recurring concern has been the inability to transfer the benefits arising from new technologies to this important segment of the business community. The simplest and most obvious manner of rectifying these situations would be to have the small business sector participants come to the local colleges, universities, or small business development centers. However, due to a plethora of external and internal barriers, most attempts to reach this segment have proven quite futile. This gives rise to Mobile education (M-education). This article explores the possibilities and limitation of M-education. It gives a potential way of utilizing the technology and potential partnership in the Inland Empire of Southern California. The partnership is known as TECH-BOOST.     

中央储备粮直属库激励机制浅析

本文对中央储备粮直属库激励机制在企业发展过程中的作用、存在的得与失,以及如何实现激励机制再造进行了深入分析,希望在当前国家粮食宏观调控和企业改革发展面临的新形势下,通过完善企业激励机制,实现中储粮事业的再次腾飞。     

压力脉动生物反应器与固态发酵

本文综述了生物固态发酵反应器的现状及其新发展——压力脉动生物反应器在产业化中的成功应用。评述了压力脉动生物反应器的出现背景及其对生物发酵工业的影响。     

文化与不确定性影响下的预算偏见

综合运用预算估计行为实验,以浙江省250家企业为样本进行实证研究,研究文化和不确定性如何影响个体预算行为,进而影响企业层面的预算管理,最终造成预算偏见。研究发现个体预算行为在不确定性估计、个人风格差异下存在偏差;企业文化和感知的环境不确定程度对预算参与程度和预算监控程度有显著的影响;感知环境的不确定性会降低预算超支,也会降低预算松弛;在文化和环境背景下预算行为会出现很强的交互作用,只有一定的组合才是最有效的。     

国有商业银行对中小企业信贷配给行为的内生制度根源分析

信贷配给是信贷市场上一种典型现象,国家虽然多次要求国有商业银行增加对中小企业的贷款,但效果很不理想,国有商业银行存在着严重的针对中小企业的信贷配给行为。本文试图证明正是由于中国金融制度自身的缺陷,即使在外部政策变量的诱导下,国有商业银行对中小企业的信贷配给也无法避免。这种配给现象,很大程度上是由于商业银行自身的理性行为,更多体现了商业银行的企业化经营结果。     

关于内外资企业所得税并轨的思考

内外资企业所得税不同标准实施至今,外资企业在一些地方、一些产业领域享受“超国民待遇”,财税界普遍认为两税合并目前正是成熟时机。内外资企业的所得税对纳税人界定、税率确定、税基规范及税收优惠政策方面应作认真比较分析,除考虑符合WTO国民待遇原则与实现公平竞争外,还要从国情出发,给予外商3—5年的过渡期。     

《小企业会计准则》在执行中存在的问题及对策研究

调查发现,《小企业会计准则》自执行以来存在很多问题。其主要表现是:实施《准则》的制度环境不完善,各地对实施《准则》的培训力度不够,小企业主对《准则》的认识度不足等。各地相关部门应强化《准则》执行的制度环境建设,完善小微企业税收优惠政策,强化《准则》培训工作,使小企业主真正意识到实施小企业会计准则的益处,提高企业对实行《准则》的自觉性,以促进《准则》的顺利执行。     

关于国家粮库建设现存问题及解决的建议

针对3个正在运营中的国储库进行实地调研,对其在使用过程中存在的一些问题提出建议。     

美国、日本商业发展比较

当今全球经济发达的美国和日本商业在其发展进程中,有与众不同的特色,积累了丰富的经验,对之进行分析具有重要的意义。在分别分析了美国、日本商业发展的历史经验和经营特色的基础上,简析了两国商业发展的异同点。     

当代自然资源国家所有权制度发展的新趋势

自然资源国家所有权是中国自然资源物权研究中的冷门。面对全球性的资源环境问题及可持续发展问题,当代自然资源国家所有权制度正在经历巨大的变迁,其主要趋势是：意识形态影响已日趋淡化,更多考虑自然资源自身的特点,因而不同国家的自然资源国家所有权制度表现出一定的趋同性;以自然资源的属性及其用途为标准,将国有自然资源分为＂国家公产＂与＂国家私产＂进行分类调整的趋势;公法和私法相结合的多元化调整趋势。这些新趋势为反思我国自然资源国家所有权制度的性质与功能提供有益借鉴。     

小微企业财务管理问题及对策研究

目前我国小微企业不断增加,已经成为国民经济的主要构成部分。但很多小微企业在财务管理方面存在着理念过时、制度不规范、资金匮乏、融资渠道狭窄、人员素质偏低、现金账款管理混乱、财务管理信息化程度较低等问题。小微企业应创新财务管理理念,建立有效的财务管理制度,拓展融资方式和渠道,提高财务人员素质,加强现金管理,实现企业财务管理信息化,以促进小微企业的稳步发展。     

中小企业分布形态及其融资模式差异分析

中小企业具有共生、集群、离散三种分布形态,不同分布形态决定了中小企业具有不同的融资需求特性。本文有别于制度安排、金融服务体系构建的一般研究视角,而是从企业分布形态差异的独特视角对中小企业融资难症结进行了分析梳理,针对性地提出中小企业分布形态应向以龙头企业为主导的垂直整合型产业集群方向转变,同时要以培育优化供应链融资环境和创新融资担保模式来疏解不同分布形态的中小企业融资瓶颈。     

上市公司控制权类型、治理机制与代理成本——家族企业与非家族企业的比较分析

本文采用2006年1329家上市公司的数据,分析治理机制对代理成本的影响,对家族企业与非家族企业治理机制的影响效果进行比较分析.研究结果发现,对全体上市公司而言,大股东持股比例、机构投资者持股比例、流动负债比例与代理成本呈负相关,股权制衡度、两职合一、资产负债率与代理成本呈正相关,董事会规模、独立董事比例与代理成本的关系不显著;家族企业治理机制对代理成本的影响效果比非家族企业要弱.在非家族企业中,大股东持股比例、股权制衡度、两职合一与代理成本有显著的相关性,但上述治理机制对家族企业的代理成本没有显著影响.     

天津市珠宝首饰零售业状况及消费市场浅析

天津市珠宝首饰经销企业 ,已达 130余家 ,从所有制结构来看 ,既有国有、合资及独资珠宝金店 ,也有少量个体珠宝店 ,经营规模相差较大。经销足金、铂金、K金、K金镶嵌首饰、铂金镶嵌首饰、玉饰、玉器、珍珠饰品、银饰品及仿真饰品等多品种、多档次首饰。在实地调查与问卷调查的基础上 ,就目前天津市珠宝首饰零售业状况及消费市场作一分析和探讨。     

国家所有权视角下的国有公司激励制度重构

国有公司的激励问题一直是我国国企改革的重点,但无论是历史的还是现实的激励模式,都游离了国家所有权公权的本质和私法行使的属性,因而不可能使激励机制发挥应有的作用。在剖析国家所有权属性的基础上,逻辑地推导出国有公司激励制度的价值取向——兼顾公平与效率,运用这一理论批判了现阶段国有公司主流的激励模式——年薪制和股票期权制,认为其不是解决国有公司激励问题的有效路径,进而提出"经济增加值(EVA)薪酬制"应成为我国国有公司激励的基本制度。