烟叶成本控制中数据与单据分离的探索

本文针对烟叶成本控制中数据与单据在时间、控制单元、控制部门等若干层面上的脱节问题,讨论了这种现象对成本控制的不利影响,并对其产生原因和导致的结果进行分析,在此基础上进行了理论对比研究,最后给出了以数据和单据分离传输为主的相应的对策建议。     

Economic planning in theory and practice

This contribution summarises some of the most significant results of a detailed investigation made by the author. It deals with planning attempts made since the end of World War II in France, Belgium, Britain, Italy, Norway, Sweden and the Netherlands, the concept and policy of a social market economy in the Federal Republic of Germany, the long-term programmes conceived under the Marshall Plan, the “General Aims” of the High Authority of the European Coal and Steel Community, the Five Year Plan of the Euratom Commission and the programming of economic policy within the Common Market envisaged by the EEC Commission. The author has laid particular stress upon the quantitative and qualitative efficiency of such planning experiments.     

Transaction cost economics in practice: Applications and evidence

Transaction cost economics (TCE) has been criticized for presenting an undersocialized view of human nature, for confusing cause and effect, and for being ad hoc. This article attempts to rebut the last charge by reviewing a large body of empirical evidence on contracting and economic organization. Specifically, we maintain that enough empirical work has been carried out to shift the burden of persuasion to TCE's skeptics. As we show, the empirical evidence lines up remarkably well with the logic of organization described by TCE. After a conceptual and methodological review, we survey a range of studies on vertical integration (including forward integration into marketing and distribution), complex contracts and hybrid modes of organization, transfer pricing, and multinational corporations. We conclude with a discussion of the implications of TCE for business organization.This paper draws on material in Shelanski and Klein, 1995.     

浅析企业会计理论与实践

企业在经营过程中就是针对一系列的经济活动和技术活动进行组织管理的过程.在这一系列的过程当中,会产生各种各样的问题,管理人员的工作就是要可以预测问题、发现问题和解决问题的活动.但在企业生产经营过程中,管理人员往往需要会计来帮助他们做出判断和选择.会计是一个技术性与政策性很强的职业,由于企业的经济业务复杂多变和存在不确定性,以及会计核算方法本身的可选择性,使会计人员在处理经济业务时.不仅要有专业的理论知识,还需要在实践当中涉及各方面利益的情况下,需要根据其自身的价值观来作出正确的判断.建立具有中国特色的现代企业会计理论,其更好地指导和发展会计实践作用.同时,通过管理会计的实践将管理会计理论与方法贯彻到实际工作中去,帮助企业改善经营管理,提高企业的经济效益.     

流通地位：理论与实践的悖论辩

近年来．流通地位问题越来越引起人们的关注。但是．在深入研究这一问题时．却明显地感到理论与我国实践之间存在一个明显的悖论：即一方面专家学者提出“先导产业论”、“基础产业论”等理论，强调流通的地位和作用：另一方面，一些生产企业又掀起一轮新的自建直销渠道的高潮。如何正确看待这一理论与实践的悖论．我们认为．应该从以下几个方面加以分析考虑。     

Critical theory and curriculum practice in STS education

The STS education movement is identified and related to the critique of technology of the 1960s–1970s. The critics of technology included the system of education in their critiques. There is a practical tension or contradiction in attempting to develop their insights within the curriculum routines of the schools and colleges. This tension is explored under six categories: reductive knowledge, socialization of technical modes of thinking, technicalized processes of learning, the loss of meaning, radical monopoly over learning, and the socialization of secular values.Leonard J. Waks has earned Ph.D.'s in philosophy (Wisconsin, 1968) and organizational psychology (Temple, 1984). He has taught philosophy at Purdue, Stanford, and Carnegie Mellon, and been a member of the faculty of the Graduate School of Education at Temple University. Since 1985 he has been Professor of Science, Technology and Society at Penn State.     

Corporate giving in Taiwan: agency cost theory vs. value enhancement theory

This article examines the determinants of corporate giving (CG) in Taiwan according to agency cost (AC) and value enhancement (VE) theories. Panel regression test results reveal several new and interesting pieces of evidence. First, VE determinants outweigh AC determinants in explaining CG there. Second, the positive link between the current CG ratio (CGR) and the lagged CGR (CGR(-1)) suggests the consistent nature of CG. Third, after the global financial crisis in 2008, the influence of debt leverage on CGR vanished, but the impact of managerial insiders’ shareholdings on CGR became significant. Last, the influences of VE determinants and CGR(-1) on CGR remain during both pre-crisis and post-crisis periods. Moreover, after the crisis, CG was still motivated to create current value for shareholders, and was apparently used as a business strategy to signal companies’ financial or managerial stability.     

Contrasting roles of financial theory and practice

Reconcilation between conflicting roles of financial theory and practice reveals a common ground. A framework is presented for placing financial theory and practice in perspective.     

Game theory and the practice of bargaining

This article seeks to examine the insights for practice that can be obtained from the recent work in explicit, extensive-form models of bargaining. I discuss the results of the theory and compare them to the advice often given to practitioners. Also included are sections on criticisms of these models and possible responses.     

Wellness in business education: The convergence of theory,practice, and lifestyle

The authors provide an initial integrative framework for understanding the large, diverse, and growing domain of wellness literature related to business education. The terminology, research, and typical outcome measures of three key perspectives—individual, organizational, and societal—are presented. In addition, current applications of wellness concepts in business education programs and courses are reviewed. The foundation and guidance needed for understanding the importance of and structure for teaching and researching wellness in business education are provided, as are specific conclusions and recommendations for the development of the field.     

GATT and UNCTAD — Development theory and practice

Inherent in this subject is the question of foreign trade: Does it help or hinder development of LDCs or, more concretely, under what conditions and by what measures can positive effects be achieved and negative results be avoided?¹     

有效的广告千人成本——新的理论思考与操作的方法

本文旨在从实际运用的角度,提出一个具有操作性,同时具有理论价值的广告效果评估体系。文中根据央视市场研究公司（CTR）的质化研究数据,建构了中国强势电视节目的广告印象分析模型,提出一个新的概念：有效的广告千人成本。作者对有效的广告千人成本的理论基础及测量进行了详细的解释,并对其实际运用进行了分析。