会计生态的问题分析及改善对策

会计生态究竟该如何理解,文章提出一己之见。而要解决会计生态在诸多方面所存在的问题,就需要会计需求主体尽快成熟化,会计媒介主体尽快职业化,会计管理主体尽快权威化,会计供给主体尽快规范化,会计客体尽快市场化,会计环境治理尽快完美化。     

Homogeneous middleman groups as superorganisms,endogamous ethnic groups,and trust networks: Reply to comments on Janet Landa’s target article, ‘The bioeconomics of homogeneous middleman groups as adaptive units’

This article responds to some of the very valuable comments on my target article (Landa, J Bioeconomics 10(3):259–278, 2008) on homogeneous middleman groups (HMGs) as adaptive units. In addition to viewing HMGs as adaptive units, I discuss the idea of viewing HMGs as superorganisms and as endogamous ethnic groups, as well as re-emphasizing the importance of HMGs as trust networks. My theory of HMGs as adaptive units shares some similarities with biologists’ ‘biological market theory’ of mutualistic interactions between species.      

绿色财富观:生态文明时代人类的理性选择

如果说农业文明社会是以土地资产为主流的财富观,那么工业文明社会则是以有形和无形资产为主流的财富观,而生态文明时代理应是以绿色财富为主流的财富观。本文以生态文明时代为背景,以科学发展观为指导,对绿色财富内涵特征、分类以及构建策略进行了探讨.     

大学文化与大学内涵发展研究——以中南林业科技大学为例

我国大学未来的发展模式是从重视规模增长的外延式发展转变到依靠质量提高的内涵式发展的轨道上来。中南林业科技大学以文化建设为引导,以＂求是求新、树木树人＂为学校文化核心精神,以学科引领为龙头,以教育提质为中心,以人才强校为根本,以管理创新为保障,坚持走内涵式发展道路。     

Jean Antoine Chaptal: from chemistry to political economy

The article studies to which extent the economic ideas of Jean Antoine Chaptal were conditioned by his education and knowledge as a chemist. Chaptal's life and activities and the main elements of his economic thought as expressed in his written works suggest certain relationships between his education as scientist, doctor and chemist, and his economic thought. Chaptal's place in the history of economic thought is discussed, especially those opinions that define him as a neo-mercantilist, or as an economist of the nation in the pure industrialist sense. But on a closer analysis, Chaptal can be defined as an industrialist physiocrat as a result of his training.     

Promoting nursing as a career choice

Fewer young people are considering nursing as a career. This project was designed to present nursing as a viable career option to middle school students. A questionnaire was administered to six classes of middle school students before and after a presentation on nursing as a career. Results showed the presentation improved student attitudes and perceptions toward nursing as a career. Nurses can use this project as a stepping stone to develop additional programs to interest students in nursing as a career before the students discard the notion altogether.     

Modelling Sustainable Consumption. From Theoretical Concepts to Policy Guidelines

Changes in consumption processes have been recognised as important steps towards sustainable development. The aim of this paper is to give an overview of research on sustainable consumption and to sketch new approaches in economic modelling ofsustainable consumption. A special focus is given to the relationship between stocks and flows as well as consumer services as being welfare relevant. From that three different steps of modelling are proposed, where the links between material goods demand and consumer services demand as well as the stock-flow relationship can be made explicit.     

论共同保证中的保证人责任

经济的高速发展需要一个良好的法律秩序保证市场的运行，其中最重要的是要对市场经济中产生的债权加以保护。作为对债权有效保护的担保应被加以规范，担保中人的担保由于其设置成本低、设置灵活而被广泛运用，人的担保中最核心的问题即是保证责任，在单个保证中的保证责任相对简单，但当有两个以上的人作保证（共同保证）时，保证责任就比较复杂了。从我国目前在共同保证法律规定中的不足谈起，再结合国外的相关规定，以期能对共同保证中保证责任的完善提出个人意见。     

“技工贸”和“贸工技”战略谁更胜出？——基于制造业上市公司的分析

意大利因历史遗产数量众多而闻名国际。其中,作为一个农业资源丰富的国家,农业文化遗产也是意大利一项不可忽视的保护和发展对象。农业文化遗产的再生、发展和创新可以看作城市规划与建设过程中的一项重要组成部分。以米兰广域市为例,首先梳理其农业发展的历史沿革,其次分别从总体规划政策到具体新型农庄的产业振兴进行探讨。并详细分析了4个不同发展定位的农庄,探讨了其农业历史、发展模式及相应管理策略。旨在通过米兰经验的学习为中国相关的农业旅游、乡村景观及都市农业发展提供参考。     

DOES INPUT QUALITY DRIVE MEASURED DIFFERENCES IN FIRM PRODUCTIVITY?*

One explanation for productivity dispersion is that the quality of inputs differs across firms. We add labor market history variables such as experience and firm and industry tenure, as well as general human capital measures such as schooling and sex. Adding these variables decreases the ratio of the 90th to 10th productivity quantiles from 3.27 to 2.68 across eight Danish manufacturing and service industries. We also use the wage bill and worker fixed effects. We find that the wage bill explains as much dispersion as human capital measures.     

委托代理视角下军民融合体制机制研究

基于委托代理视角,将军民融合看成一种由军地各主体共同参与的团队活动。由一条自下而上的授权链和一条自上而下的授权链构成的委托代理关系是军民融合工作制度的鲜明特点,但这种委托代理关系存在链条长、层级多、代理成本高,以及委托代理关系不甚明确且指向模糊、委托代理双方信息不对称情况严重等问题。构建有效的军民融合机制,旨在解决军民融合委托代理问题,需要贯彻以理顺管理体制为前提、以减少委托代理层级为路径、以明确决策责任划分为关键、以完善激励约束机制为根本的思路,尽量减少委托人与代理人之间信息不对称和目标不一致程度,最终促进军民融合深度发展。     

高校计算机网络技术实验室的建设及实现

主要阐述了网络实验室在教学中的重要性,提出了网络技术实验室建设目标的层次以及所应遵循的原则,在此基础上分析了网络技术实验室建设的基本模式以及所实现的技术方案等。     

Changing views of organization

This paper identifies and compares four views of organizations: traditional, bureaucratic, human organization, and the organizational system. These are described as having differing strengths and weaknesses in terms of their scientific bases, technological sophistication, ideological acceptance, and degree of institutionalization. Their futures as social technologies are projected in terms of specialization and complementarity. No view is seen as excelling in all features and, thereby, dominating the future. New views are viewed as exhibiting continuity as well as conflict with those of the past.     

Thinking of Establishing Corporate Governance Model with Chinese Characteristics

After repeated comparison, we believe that the theory of building Chinese management system should be to stimulate innovation as a core, thus forming a complete Chinese enterprise culture, as well as business development and strategic choice as a means of enterprise organizational change management theories     

吸收能力、知识整合对组织知识与技术转移绩效的影响——以珠三角地区为实证

在科技、经济全球化与知识经济的背景下,技术转移已成为推动技术创新和技术进步的重要手段。本文基于组织学习理论,认为培育一定程度的吸收能力,并将所获得的知识进行整合,有助于组织知识与技术转移绩效的提升。本文以珠三角地区102家高科技企业作为研究对象,以问卷调查统计分析方法探讨吸收能力、知识整合对组织知识与转移绩效的影响。研究结果表明,吸收能力对知识整合有显著的直接正相关关系,吸收能力与知识整合对技术转移绩效有一定的影响。但是,企业若能对引进的技术进行消化吸收,将外部技术转化为企业组织自身的知识(技术),将能更好地提升技术转移绩效。     

马克思与斯密:关于投机行为的不同看法

本文强调马克思与斯密对投机的认识存在分歧,主张把这种分歧追溯到他们秉持的不同的个人观念。斯密在对个人进行抽象时只强调了自利性和理性,马克思则把相互依赖、相互制约也看作个人的行为特征。因为强调人们彼此间的依赖和制约,马克思没有忽视彼此依赖和制约着的任意一方行为主体,他正视选择投机的资本家的存在,承认投机还会对资产价格进而对日常生活和生产经营活动造成冲击,在他笔下,选择投机的资本家、选择投资的资本家和雇佣工人总是结成一定的关系借以制约彼此的行为选择。因为没有把个人理解为彼此依赖和制约着的。斯密轻易忽视了选择投机的资本家的存在,他否认投机及其对资产价格进而对日常生活和生产经营活动造成的冲击,无法正确理解选择投机的资本家与他人结成的关系。     

不同生育率情形下养老保险筹资模式比较研究

理论研究普遍认为,基金制养老保险筹资模式优于现收现付制,但这几乎都是基于人均资本视角的判断。本文在外生和内生生育率两种情形下,从福利经济学视角分析基金制是否完全优于现收现付制。理论模型表明,在一定参数组合下,无论外生生育率还是内生生育率,都存在使现收现付制下社会福利高于基金制下社会福利的养老保险缴费率。模型的数值模拟显示,存在使现收现付制下社会福利更高的养老保险缴费率,且在外生生育率下（符合我国生育政策）现收现付制缴费率在12%左右社会福利最高,内生生育率下（符合发达国家生育政策）现收现付制缴费率在6%左右社会福利最高。前一数值与已有研究成果观点相近(我国社会统筹部分缴费率应下降到15%左右),后一数值与美国（62%）、日本（77%）等发达国家现收现付制养老保险缴费率相近。稳健性检验显示,只要参数赋值在合理范围内,数值模拟主要结论不变。本文为降低现行我国社会统筹部分养老保险缴费率提供了理论借鉴。     

区域产业两型化发展水平评价研究

建设资源节约型和环境友好型社会是我国经济社会发展的战略任务,其重要内容是建设具有两型特征和符合两型要求的产业体系。为引导区域产业的发展,需要对区域产业两型化发展水平进行评价。在阐述产业两型化发展内涵的基础上,提出了产业两型化发展水平评价指标体系以及主成分评价方法,并对区域产业进行了实证分析。最后,提出了区域产业两型化发展的若干对策。     

The Social Ontology of Fear and Neoliberalism

Fear is a primal instinct; it is a survival mechanism the evolution of which allowed the early humans, indeed all species to adapt, evolve, and survive. When humans moved into settled communities with more advanced means of production, the nature of fear—much like the nature of social relationships—changed. Once the means of social reproduction were secured, fear became less necessary as a survival instinct and more useful as a heuristic device. Fear evolved. Fear cannot be characterized solely as a socially constructed phenomenon, nor as the instinctual response to personally felt traumas. The growth and nature of fear must be studied as a process that develops under its own inertia, feeding off its antecedent past, and as a phenomenon that is shaped by and in turn shapes its institutional setting. Fear should be understood as both structurally determined and socially transformative. This research seeks to examine the ontology of fear, specifically as it relates to neoliberalism.     

经济全球化的空间效应——论基于企业网络的地域空间结构重组

企业是地域空间结构重要的微观基础，在经济全球化过程中，企业网络通过对企业管理费用、交易费用和不对称信息状态的影响成为地域空间结构重组的重要力量，其空间效应有多种结果，在经济全球化的条件下，空间经济政策的主要内容包括从制度，区位和心理预期等方面实施基于企业网络的策略性行动，并综合利用市场机制，政府规划，企业网络和公众的力量进行地域空间结构优化。