平衡预算乘数新探

平衡预算乘数在固定税制的情况下等于1，在比率税制的情况下会小于1。但有不少学者认为，在比率税制条件下平衡预算乘数仍然等于1。比率税制条件下等于1的预算平衡乘数观点忽视了三个方面的因素：乘数的时间因素；在给定自发性支出条件下，乘数导致的比率税数量是特定的；比率税不是政策的可控变量。比率税制条件下，平衡预算乘数等于1必须满足许多特殊条件，一般说来它是小于1的。     

深井煤巷修护施工实践

通过对深井高地压条件下的煤巷修护的支护方式和施工工艺的论述，说明在深井高地压条件下的煤巷支护必须保证足够的支护强度，才能进而保证生产需要，对类似条件下的煤巷支护具有一定的参考价值。     

思想政治素质是最重要的素质

在市场经济条件下，市场竞争说到底是人员素质的竞争。在社会主义市场经济条件下，关注人的素质，就一定要关注人的思想政治素质，因为这是最重要的素质。     

B2C交易模式下的闭环供应链模型研究

整合传统的正向供应链与退货回收的逆向供应链，在集中式决策和分散式决策条件下对模型进行求解，计算出不同决策条件下新产品和再制品的最优零售价、闭环供应链或者制造商和电子商务企业的最优利润。在整个模型的求解和分析过程中，探究不同决策条件下退货回收价、退货量、退货回购价等对最优零售价或者最优批发价的影响，并将集中式决策条件下最优零售价和闭环供应链总利润与分散式决策条件下相应的最优零售价和制造商与电子商务企业的最优利润之和进行比较，研究发现集中式决策的利润优于分散式决策。     

现代企业档案管理工作刍议

现代企业档案管理工作刍议付兰霞正确认识和分析在市场经济条件下现代企业档案工作的走向，使档案工作更好地服从并服务于经济建设这个中心，是摆在档案工作者面前的重要任务。一、市场经济条件下档案工作的地位和作用档案是市场经济发展的真实记录。在市场经济条件下，档...     

市场经济条件下应加强内部审计的思考

市场经济条件下应加强内部审计的思考□鲁盛潭□一、市场经济条件下加强内部审计的必要性在社会主义市场经济条件下，企业要在日益激烈的市场竞争中，求得生存和发展，必须建立和完善产权清晰、权责明确、政企分开、管理科学的现代企业制度。而市场经济与现代企业制度的建...     

谈市场经济条件下的审计执法

谈市场经济条件下的审计执法詹贵忱社会主义市场经济的建立，对强化审计监督，加强审计执法，提出了更高的要求。但是，在实际生活中，有些人对社会主义市场经济条件下，强调依法审计监督产生了疑惑和动摇，认为在加快改革，扩大开放的形势下强调依法监督有点不合时宜，就...     

经济分割与利率政策效应的变异

本文首先对经济分割条件下利率的投资和消费效应从理论上进行了推导，在此基础上，利用中国的样本资料对所得结论进行了验证。文章认为，在金融市场分割的条件下，利率的消费效应被弱化，利率降低的主要效应是促使消费者将金融资产由货币市场转移到证券市场；在企业部门分割的条件下，虽然中小企业投资效率要高于国有企业，但在融资市场中它们却处于相对不利的地位。     

安全是企业实现可持续发展的根本保证

安全是企业实现经济效益和社会效益的基础和前提，是企业实现可持续发展的重要保证。本文试图从分析市场经济条件下企业安全管理的新认识和安全的重要性入手，提出在市场经济条件下企业安全管理应该采取的工作措施。 一、市场经济条件下企业安全管理的新认识 以往对安全管理工作往往存在着一些误区，认为安全工作只是指生产过程的安全，安全管理只是指消防防火的安全管理。然而，深刻的教训告诉我们，这种认识过于片面，完全不能适应市场经济的客观要求。在市场经济条件下，企业面向市场，面向竞争，自主经营，自负盈亏，自我约束，自我发展…     

勘测设计单位改革中分离辅助及其配套改革

几十年计划经济条件下形成的勘测设计单位的辅助部门，在市场经济条件下已明显不适应，必须同主体进行分离，成为独立经营、服务社会、自我发展的经济实体。     

The state of total quality management: a review

As quality is seen as becoming a competitive mandate, many organizations are said to be embracing the practice of total quality management (TQM) as an improvement strategy. In this paper, we will be examining the extent to which quality management (QM) - TQM in particular-has been adopted by organizations. Just as there are companies that claim that QM is benefiting them, the concept is also increasingly being criticized for not bringing about the promised results, and in the following review, studies that have highlighted this disparity in opinions will be reviewed. Increasingly, doubts have been raised as to whether partial quality management - and not TQM - is being practised in organizations. This paper will also examine the difficulties companies may be faced with in their attempts to embrace TQM.     

The Effect of Market Quality on the Causality between Returns and Volatilities: Evidence from CSI 300 Index Futures

This paper investigates the impact of market quality on volatility asymmetry of CSI 300 index futures by using short- and long-run causality measures proposed by Dufour et al. (2012). We use a high-frequency-based noise variance estimator as the comprehensive proxy for market quality and find that volatility asymmetry is closely related to market quality. Specifically, in the period of poor market quality, the volatility asymmetry will vanish or even be reversed, which is mainly due to the sharp decline of the leverage effects. Moreover, the volatility feedback effect will be enhanced while the leverage effect will be weakened if the noise variance is taken into consideration in the causal analysis. Finally, we use other market quality indices as auxiliary variables in the robustness analysis and get similar results.     

基于改进的PROMETHEE的制造业产品的质量风险分析

我国是制造业大国,随着社会的快速发展,产品的质量已成为制约我国制造业发展的一大主要问题。为了提高产品的质量,风险会相应的增大,从而影响产品的质量。所以对制造业产品进行质量风险分析就显得意义重大。通过归纳技术层面、原材料层面、企业管理层面、员工层面和外部环境五个层面的风险因素建立制造业产品的质量风险评价指标体系,结合改进的PROMETHEE法对其进行质量风险分析,得出指标的排序结果,使企业管理者提前控制风险,防范风险,将风险降至最低,从而提高产品质量。     

LINEX Loss Functions with Applications to Determining the Optimum Process Parameters

In the classical Taguchi quality model, the symmetric quadratic loss function has been used to measure the loss of quality. However, there are a number of situations in which the symmetric quadratic loss may be inappropriate. In this paper, we proposed an asymmetric loss function, called linear exponential (LINEX) loss function, to determine optimum process parameters for the product quality. When the coefficient of LINEX loss function is small, it will be close to the quadratic loss. Moreover, the trade-off problem between quality and cost will be discussed.     

我国民营制造业企业影响质量因素的研究——基于近年来东南沿海地区调查数据

针对民营企业的质量管理认知的缺乏，以东南沿海地区民营制造业企业为样本，采用多元回归的方法展开了影响我国民营企业质量主要因素的调查。在调查的基础上，通过对调查数据的分析和研究，再次证明影响企业质量水平的关键因素。从而促使民营企业提高对质量管理有效性的认识，便于其转换成其市场竞争力。     

高质量:企业技术创新持续发展的保障

没有贯穿于企业生命周期的高质量保障,企业的技术创新之路就会屡屡受挫,甚至遭致"毁灭"。我们试图绕开"用技术创新提高产品质量"的传统命题,探讨高质量对企业技术创新持续发展的重要作用,从而使企业在生存、发展的道路上始终立于不败之地。     

A measurement model for psychophysical scaling

In the literature very little attention has been given to psychophysical scaling, even though this kind of measurement provides many advantages, such as continuous interval scales, more precision, possibilities for easy replications and therefore for correction of measurement error. Besides all kinds of technical reasons one possible explanation for this lack of attention is that the procedures have always been described as completely different from the commonly used measurement procedures. Also, the tests which have been suggested for the quality of the results were quite different from the commonly used procedures. In this paper it will be shown that psychophysical scaling can be formulated in a congeneric test model, i.e., all the commonly used criteria for the quality of measurement instruments like reliability and validity can be applied in the usual way. An illustration of this will be given. Furthermore it will be shown that psychophysical scales are not ratio scales but that they satisfy the requirements of a (log)interval scale.     

提高医学生法律素质,构建和谐医患关系

随着医患关系的日趋紧张,医务人员法律素质不高的问题日益凸显。医学生是未来的医务工作者。提高医学生的法律素质,对于缓解医患矛盾,减少医患纠纷,构建和谐医患关系具有重要意义。     

论中小城市道路工程施工质量管理模式

城市道路施工不同于公路建设,由于多在市区施工,必然受到交通、时间等限制,同时也要为城市居民生活作考虑,在紧促时间的限制下,往往导致城市道路出现质量问题,这就需要对城市道路工程施工质量问题进行严格把关,本文将着重分析、探讨中小城市道路施工的特点,以及如何确保中小城市道路工程的施工质量。     

The modified Huang’s cost model for process optimization

In 2001, Huang presented the problem of determining the optimum process mean and standard deviation based on considering the trade-off relationship between the process adjustment cost and the quality loss of product. They considered the normal quality characteristic and adopted the quadratic quality loss function for measuring the product quality. In this paper, we further propose the problem of process optimization and reconsider the modified Huang’s model under the specified process capability index value for determining the optimum process parameters. The symmetric quadratic, asymmetric quadratic, and asymmetric linear quality loss functions will be adopted for evaluating the product quality. Finally, the numerical example and the sensitivity analysis of parameters will be provided for illustration.