《上海立信会计学院学报》晋级全国优秀学报

<正>在2006年全国人文社科学报学会开展的第三届学报评优中,《上海立信会计学院学报》被评为全国优秀社科学报。《上海立信会计学院学报》是由上海立信会计学院主办的面向国内外公开发行的财经刊物。上海立信会计学院已有78年办学历史,形成了以会计学为核心,管理学、经济学为主体,法学、理学、文学为支撑的学科专业布局结构。学报在办刊方针与定位上坚持弘扬立信会计品     

葛老与立信

一代会计大师葛家澍先生对被誉为"中国现代会计之父"的潘序伦先生及其独树一帜的立信会计事业十分敬重,对快速发展的上海立信会计学院充满了眷顾和期望。晚年的葛老在《上海立信会计学院学报》发文立说,在立信会计出版社撰书立著,更为中国会计名人堂及中国会计博物馆的创建呕心沥血。葛老以他孜孜不倦、殚精竭虑、奉献会计的精神感染着立信人,以他事必躬亲、谦逊严谨、求真务实的行动支持着立信人,葛老与立信的这段"夕阳"情缘,既充裕了葛老晚年的愉快岁月,更为立信的发展留下了佳话。本文作者——上海立信会计学院副校长、博导邵瑞庆教授叙述了与葛老的交往过程,呈现了一代会计大师葛家澍先生对立信会计事业的关爱。     

欢迎投稿 欢迎订阅 《会计与经济研究》

<正>《会计与经济研究》(原名《上海立信会计学院学报》)是由上海市教委主管、上海立信会计学院主办的以会计为主,贸易、金融、经济为辅的财经类学术期刊,秉承"跟踪理论前沿、注重原创研究、     

《上海立信会计学院学报》全新改版

《上海立信会计学院学报》是一份面向国内外公开发行的综合经济理论刊物。刊物以马克思列宁主义、毛泽东思想、邓小平理论和“三个代表”重要思想为指导，始终坚持“百花齐放，百家争鸣”的方针，坚持学术性、创新性和前瞻性，为繁荣我国的哲学社会科学和经济建设服务。《上海立信会计学院学报》创刊18年来，坚持时代要求，跟踪学术前沿，注重原创性研究成果，提倡不同学术观点、学术流派的争鸣。本刊稿件坚持质量第一原则，采用双向匿名评审，目前在学术界已成为有一定影响的学术期刊。《上海立信会计学院学报》愿为国内外财务会计、产业金…     

《上海立信会计学院学报》全新改版

《上海立信会计学院学报》是一份面向国内外公开发行的综合经济理论刊物。刊物以马克思列宁主义、毛泽东思想、邓小平理论和“三个代表”重要思想为指导，始终坚持“百花齐放，百家争鸣”的方针，坚持学术性、创新，性和前瞻性，为繁荣我国的哲学社会科学和经济建设服务。《上海立信会计学院学报》创刊18年来，坚持时代要求，跟踪学术前沿，注重原创性研究成果，提倡不同学术观点、学术流派的争鸣。本刊稿件坚持质量第一原则，采用双向匿名评审，目前在学术界已成为有一定影响的学术期刊。《上海立信会计学院学报》愿为国内外财务会计、产业…     

主编寄语

光阴荏苒,岁月如歌.在艳阳缤纷的上海夏日,<上海立信会计学院学报>迎来了创刊100期.     

潘序伦会计思想、教育思想研讨会征文启事

2008年是上海立信会计学院建校80周年,也是上海立信会计学院创办人、被誉为“现代会计学宗师,职业教育之楷模”、“中国现代会计之父”潘序伦先生诞辰115周年。为弘扬潘序伦会计思想、教育思想,促进我国会计事业的繁荣与发展,拟定于2008年11月在上海立信会计学院召开“潘序伦会     

欢迎投稿 欢迎订阅 《会计与经济研究》

<正>《会计与经济研究》(原《上海立信会计学院学报》)是由上海市教委主管,上海立信会计学院主办,以会计为主,金融、贸易、经济为辅的财经类学术期刊。《会计与经济研究》秉承"跟踪理论前沿、注重原创研究、提倡学术争鸣"的办刊理念,注重学术性、原创性和专业性,严格遵守著作权法,提倡     

我国会计类核心期刊的现状分析与启示——兼论《上海立信会计学院学报》的改进

文章分析了国内14种会计类核心期刊的现状,在此基础上,探索了《上海立信会计学院学报》改进与发展之路,以期为国内会计类学术刊物与财经类高校学报的规范与发展提供有益的启示。     

欢迎投稿 欢迎订阅《会计与经济研究》

<正>《会计与经济研究》(原《上海立信会计学院学报》)是由上海市教委主管,上海立信会计学院主办,以会计为主,金融、贸易、经济为辅的财经类学术期刊。《会计与经济研究》秉承"跟踪理论前沿、注重原创研究、提倡学术争鸣"的办刊理念,注重学术性、原创性和专业性,严格遵守著作权法,提倡健康优良的学术风气,致力于成为国内外会计及金融贸易领域的一流学术     

Workfare,welfare, agency,and well-being

Workfare programs are state-instituted programs that require able-bodied persons with children of school age who wish to claim welfare payments to participate in job training programs, and, eventually, to enter the work force. The philosophy of workfare is based on the value of work and the goal of self-determination. However, as a mandatory program for welfare recipients, workfare requires of those recipients certain duties which, according to those who challenge workfare, interfere with the freedom to choose what one will do with one's life. Whether some form of workfare will be adopted as part of our national welfare system remains to be seen. What the debate about such a program suggests is that welfare, in itself, by ignoring the necessity of security and education for full human agency, neither satisfies basic needs nor prepares its recipients for any life other than that of dependency. With all its difficulties workfare nevertheless presents an alternative to welfare that, at least in theory, more closely identifies its purpose with the values of our society.     

Externalities, Indivisibility, Nonreplicability, and Agglomeration

In this paper we argue that the impact of external scale economies and diseconomies on city size is not nearly as clear-cut as it is tacitly believed in urban economics. Similarly, city-size distortions are not caused by externalities alone. Indivisibility and nonreplicability, which prevent establishing the “right” number of cities, may represent a source for city-size distortions which can be stronger than the standard resource misallocation resulting from external scale economies and diseconomies. It follows that a direct population dispersion policy is not just an inferior substitute to Pigouvian taxes and subsidies but rather a useful complement.     

Mean, median, mode

Summary This note is an attempt to avoid doing the same search for the third time. It happened twice in my life that I wished to prove that the median is located between mean and mode for certain B -distributions: first in 1953, next in 1976. For arbitrary distributions the result is sometimes referred to as F echner's theorem. Of course it does not hold in general. In order to prove the result for particular distributions one can often use an elegant theorem of T imerding . There is a nice relationship with the standardized third central moment.