Financing Consumer Appliances: Two Alternatives

Builders and sellers of new houses, condominiums and mobile homes have increasingly included household appliances and furnishings as an incentive to encourage consumers to purchase these housing units. Although the cost of appliances and accessories are added to the purchase price, they can many times be financed with additional mortgage funds. As a result of this, the consumer must make a decision on (1) whether to acquire them, and (2) if acquired, the method of financing. This paper examines the advantages and disadvantages of purchasing appliances from builders and first-hand sellers of new houses and other types of living units and alternative methods of financing. The purchaser must decide whether the appliances should be financed through additional mortgage funds or through the more conventional consumer installment credit. A method of analysis is presented that can be used to determine which manner of financing produces the financing at least cost.     

自然禀赋对欠发达地区经济增长的影响研究——来自安徽的例证

自然资源与经济增长的关系一直是经济学家关注的焦点。通过扩展已有文献对自然资源的定义,即从自然资源、旅游资源和地理区位三个方面来表征自然禀赋,以安徽省2000—2010年市级面板数据为样本,考察自然禀赋对欠发达地区经济增长的影响。结果表明:自然资源和地理区位对安徽城市经济增长具有正向影响,旅游资源对安徽城市经济增长的影响不显著,"资源诅咒"假说在安徽省市级层面不成立;对于安徽这样的欠发达地区而言,地方经济发展对自然禀赋具有较高的依赖性。     

WTO环境货物贸易谈判的最新进展及我国的对策

由于南北国家之间的利益冲突,目前WTO成员对环境货物的界定方法和界定标准问题意见不一,谈判陷入僵局。我国的法律对策应为：在摸清家底的情况下提出鲜明的WTO谈判主张,只同意就我国在贸易利益方面具有比较优势的少数环境货物展开自由化：通过缔结自由贸易协定的方法绕开WTO谈判的僵局,直接与其他发展中国家展开区域性的环境货物贸易自由化。     

疫情初期新冠肺炎患者的就医行为特征及制约因素——以武汉市为例

突如其来的新冠肺炎疫情,严重冲击了城市医疗系统,也深度考验了各级管理部门响应急剧增长的就医需求的社会治理能力.而“自上而下”的防疫政策由于缺乏对患者就医行为活动的动态识别,对患者获取医疗资源产生了严重制约.以疫情震中武汉市为例,运用时间地理学的理论和方法,采用“月路径”测度方式,从时间节奏、时间利用和空间迁移特征三方面...     

陕北黄土高原沟间地土地整理的意义与途径

为了在快速工业化、城市化及耕地后备资源紧缺的背景下保证一定数量的耕地,采用实地调查、型性分析、归纳总结等方法,总结了在黄土高原区进行沟问地土地整理时主要的5条途径:田面平整、田间道路建设、农田防护林设置、居民点整理和农田水利建设.研究表明:虽然沟间地土地整理投资较大,但经过整理后可获得的经济、社会、生态等三方面的综合效益十分丰厚,是保障陕北地区农业发展和维护地区粮食安全的有力手段.     

官员流动、地区间关联与省际贸易往来

地方官员在职业生涯中的流动轨迹形成了一种地区间的关系网络,对地区间贸易往来具有重要影响。本文基于1995—2016年地级市层面市委书记的个人履历信息,构造了测度地区间关联的多种指标,在结构引力模型的框架下识别了官员流动对省际贸易的影响。研究发现,官员流动过程中形成的地区间关联显著促进了从官员当前任职地到其出生地和上一任职地的贸易流出,但对于相反方向上当前任职地的贸易流入却没有显著影响,这一结论在多种稳健性检验中依然成立。进一步分析显示,随着对外开放程度的提高,官员流动对关联地区间贸易往来的促进效应将会下降。这些结果表明,地方官员在干部人事管理的正式制度下,仍然会利用非正式的关系网络,在省际贸易中采取策略性的行为。     

上市公司林木资产会计信息披露目标选择探讨

比较分析了受托责任观和决策有用观两种会计信息披露的目标观点,结合林木资产经营环境的要求,指出上市公司林木资产的会计信息披露应考虑将受托责任观与决策有用观有机地融合起来,并侧重于受托责任信息的披露。在林木资产会计信息的披露方面,应特别注重林木资产实物量信息的披露,林木资产生态与社会效益信息的披露,以及对林木资产风险信息的充分揭示。     

企业会计制度弹性与会计职业判断能力的提升

我国社会主义市场经济体制的确立,使经济活动很大程度上增加了不确定性,必须有弹性较大的企业会计制度与之相适应。这种弹性集中体现为新的《企业会计制度》在会计原则、会计政策选择、会计处理方法选择以及会计估计的选择等方面对会计职业判断所提出的广泛要求。为了保证准确     

Teachers' Attitudes Toward Consumer Issues and Their Appraisal of the Educational Relevance of These Issues

This article discusses the problem of which group—business teachers, social studies teachers, or home economics teachers—is more consumer oriented and thus a more appropriate choice for the teaching of consumer education. In this study, each of these three groups of teachers was surveyed to determine which was more consumer oriented in attitude and which was more consumer oriented in terms of their appraisal of the educational relevance of consumer issues.     

A Defense of Traditional Hypotheses about the Term Structure of Interest Rates

Expectations theories of asset returns may be interpreted either as stating that risk premia are zero or that they are constant through time. Under the former interpretation, different versions of the expectations theory of the term structure are inconsistent with one another, but I show that this does not necessarily carry over to the constant risk premium interpretation of the theory. I present a general equilibrium example in which different types of risk premium are constant through time and dependent only on maturity. Furthermore, I argue that differences among expectations theories are second-order effects of bond yield variability. I develop an approximate linearized framework for analysis of the term structure in which these differences disappear, and I test its accuracy in practice using data from the CRSP government bond tapes.