THEORIES OF NON-PROFIT INSTITUTIONS

Abstract. As thoughtful modelling and empirical research of non-profit enterprises continues to grow, two general views of non-profit organizations are emerging: one view is that non-profit firms are inefficient and wasteful; another view is that non-profit firms are a response to market failure, and, thus, may improve efficiency. The purpose of this paper is to explore the theoretical and empirical work that represents the current divided state of thinking in this area.     

延迟退休、生育政策调整与中国经济增长

政府在放松生育政策的同时，配合退休政策的调整具有重要的现实意义。通过构建延迟退休和生育调整的理论模型发现：从劳动力增量看，延迟退休能够产生即期效应，而生育调整具有滞后效应，且两者导致的劳动力增量差距呈现先扩大后缩小的特点，节点在2031年；从社会总负担看，在实行延迟退休后，总抚养比迅速下降到一个低水平位置；从总产出看，同时实施延迟退休和放松生育政策，经济中潜在的福利损失最小；从产出增速看，放开生育的同时配合延迟退休，经济增速下降最慢；从人均产出看，放开生育的同时最好配合延迟退休，否则人均收入提升的效果不如政策不变时效果。     

Searle's Monadological Construction of Social Reality

A BSTRACT . One aim of this paper is to make visible the connection between Searle's views on social reality and his general ontology, and at the same time to show that some peculiar features of his analysis of social reality are a natural outcome of his general ontology. The paper contains five sections. In the first Searle's naturalism is philosophically situated and its differentia specifica explained. Then, Searle's view that intentional states exist only in brains is presented. One might say that, according to Searle, each mind is, although caused by a material brain, a Leibnizian monad. This view is related to an important, but neglected, distinction that Searle himself has made between requirement conditions of satisfaction and required conditions of satisfaction. In the third section, it is pointed out that, necessarily, sometimes there has to exist some kind of relation of satisfaction between the two kinds of conditions of satisfaction. Searle, however, has never really discussed what this satisfaction relation may look like. The upshot of all the remarks is that, fourth, Searle's general ontology automatically implies an ontology of social reality according to which a social fact can only exist as a scattered aggregate whose items exist in the brains of the people who constitute it. Finally and fifth, I try to think with Searle against Searle. His monadological view of social reality cannot, Searle notwithstanding, be regarded as being close to the direct realism of common sense. Searle's realism is an indirect realism. However, if Searle's view that intentional states exist only in brains is rejected, then the rest of his ontology has features that may take us closer to a direct realism. Such a move, which in one respect takes us closer to common sense, takes us in another respect away from common sense. The title of the last section is "Social Reality and the Impossibility of Common Sense."     

CULTURAL CHANGE: AN INTEGRATION OF THREE DIFFERENT VIEWS[1]

In this article we integrate three disparate views of culture and cultural change. With each view comes a distinct set of implications about the nature, scope, source(s), and consequences of culture change. Each view also suggests distinct implications for those who wish to manage cultural change in organizations. We argue that to understand how organizations change, in general, it is important to understand these disparate, yet interrelated processes of cultural change. We present these three views of culture and cultural change processes in organizations.     

解析国际物流通关时商品归类的共性归类原则

针对协调制度注释内容繁多、难以掌握的特点，根据教学经验将各类、章注释中阐述货品归类规定相同的规定进行归纳总结，并把此部分规定称为共性归类原则，以此介绍给报关实务工作者，帮助大家更好的掌握国际物流通关时的商品归类技巧。     

历史通识教育对大学生价值取向的作用

历史学科作为一门人文基础学科,其性质决定了历史通识教育是培养当代大学生人文素质的主阵地。它对培养大学生人格、世界观和价值观都有着显著的意义,但是目前在高校、特别是理工类高校中,历史通识教学的作用还差强人意。只有破除观念上的障碍,建立较完善的历史类通识课程体系,完善具体的教学实践活动,才能有效地发挥历史在高校人文通识课程教学中的作用。     

BY ACCIDENT OR DESIGN: Some Lessons from Technology Led Local Economic Development Initiatives

The experiences of the Japanese technopolis program and British science parks are evaluated with a view of identifying the extent to which the success of technology led local economic development initiatives is due to accident, in the form of largely unplanned factors, or design in the form of planned local initiatives. Reference is made not only to general studies of the two initiatives but also to detailed case study material relating to the Shinanogawa/Nagaoka technopolis in Japan and Cambridge Science Park in Britain. The findings of the studies support the view that technology led initiatives must be regarded as essentially facilitating mechanisms which, in the right circumstances, can play a useful role in promoting local economic development.     

城市总体规划视角下我国城镇环境卫生之路——以中新天津生态城环卫规划为例

本文从我国环境卫生的总体情况入手,分析目前我国环境卫生存在的主要问题。在城市总规划视角下,预测我国环境卫生规划建设及运行管理的发展趋势。以中新天津生态城总体规划阶段的环境卫生规划为实例,从规划的角度来说明解决我国环境卫生问题的方法和途径,同时也可为其它城市总体规划阶段的环境卫生规划提供参考和示范。     

政府投资工程总承包项目设计优化认定与收益归属研究

工程总承包模式以设计与施工的高度融合,日益在建筑业受到青睐.但由于政府投资项目中存在有关结余资金上缴国库等规定,容易导致政府投资工程总承包项目下设计优化产生的成果是进行分成或作为结余资金上缴界定不清.鉴于此,本文通过政策文件,并结合政府投资项目特点,分析政府投资工程总承包项目设计优化的情形认定以及在不同结算依据和合同计...     

关于管理会计理论的辨析

针对《成本管理会计》总论中存在的观点模糊、架构混乱等问题,论文比较深入地探索了管理会计的基本理论,包括对象、职能和实质,创造性地提出了管理会计的新概念和框架结构。     

A General Dynamic Capability: Does it Propagate Business and Social Competencies in the Retail Food Industry?*

abstract Given that firms have both business and social goals, an important unanswered question is whether a general dynamic capability breeds competencies in both these areas. In studies of the US retail food industry, we find that while a general dynamic capability affects firms’ competence in supply chain management (a business competency), it does not affect their competence in environmental management (a social competency). Firm mission and the extent to which firms obtain technical assistance are found to affect the acquisition of this latter competency. These findings offer insights into the resource‐based view (RBV) of the firm and provide lessons for corporate social responsibility. They reveal more precisely what a general dynamic capability yields and how far its reach extends, suggesting that the factors that drive competitive advantage are not the same as those that drive social responsibility.     

西方经济学实验途径和方法及特点

本文针对我国高校在有关西方经济学教学中,普遍出现的偏重于系统理论的教学而忽视实践性实际应用能力的现象,大胆的提出了开设西方经济学实验的主张,并总结了自己在探索西方经济学实验的途径、方法和特点。观点新颖,方法科学,特点突出。     

the lloyd's phoenix

Will insurance markets in general, and Lloyd's in particular, recover from the low rates and natural disasters that brought them so low in the late 1980s? Martin Mitchell, manager of the Lloyd's planning department, takes an optimistic view.     

基于极值理论和Bootstrap方法的E-VaR研究和实证分析

考虑金融时间序列的厚尾特性,讨论了应用极值理论中的广义Pareto分布模型度量风险的问题。利用Bootstrap和MLE方法对参数进行点估计和区间估计,得出E-VaR的估计值,并对深证综指收益进行实证分析,探讨与尾部相关的极值风险,结果令人满意。     

On cores and indivisibility

An economic model of trading in commodities that are inherently indivisible, like houses, is investigated from a game-theoretic point of view. The concepts of balanced game and core are developed, and a general theorem of Scarf's is applied to prove that the market in question has a nonempty core, that is, at least one outcome that no subset of traders can improve upon. A number of examples are discussed, and the final section reviews a series of other models involving indivisible commodities, with references to the literature.     

浅谈钢材贸易企业的出口营销渠道研究

国内外理论界对出口营销渠道的研究大都是从一般的角度出发来研究企业的出口营销渠道策略,很少有专门针对钢材贸易企业的出口营销具体渠道模式方面的研究。     

统一数据访问的设计和实现

文章针对传统的应用系统数据源的访问存在的问题,提出了一种统一访问的解决方法,并且针对统一数据访问的各个方面加以阐述,特别是访问代理服务。基于CORBA规范和C++实现的代理模型可以为企业应用集成解决方案提供强有力的通用访问服务支持。     

货币政策的数量型工具与价格型工具的调控绩效比较——来自动态随机一般均衡模型的证据

本文基于我国经济发展现实,构建了包含金融加速器、工资调整粘性以及消费惯性的新凯恩斯动态随机一般均衡模型,从货币政策的冲击效应、非政策冲击下宏观经济波动幅度以及中央银行损失函数等三个方面对比了不同货币工具的调控绩效,研究显示,价格型工具的调控绩效优于数量型工具,而稳健性分析也对此提供了进一步证明。因此,中央银行应积极地运用利率工具以更有效控制通货膨胀和实际产出波动,维护宏观经济稳定。     

日本震后财政赤字的评判

日本大地震导致的核危机进一步引发国际市场对日本财政赤字隐忧的担心,普遍观点认为其财政赤字会进一步恶化,进而引起债务危机。通过对日本财政赤字的结构性分析可以看出,日本财政支出占比GDP的根本指标长期稳定,且导致已有财政赤字和债务的原因在于日本长期执行低税率,同时地震影响对其国内经济发展有一定局限性。