流通发展与经济增长的关系:理论与实证

文章运用菲德模型,采用1980年￣2001年的统计数据,对我国流通业推动经济增长的全部作用和外溢效应贡献进行经济计量测算,结果证实了流通与经济增长具有正的相关关系,但是流通对经济增长的贡献只是通过增加劳动力的就业来实现的,而且流通的边际生产力低于非流通部门的边际生产力。     

中国房地产投资结构研究

由粗放型外延扩张转向集约型内涵化发展是中国房地产持续发展的必然要求,而产业内部结构优化无疑是实现这一转变的根本途径,针对这一问题,本文从时空、主体、用途三方面深入分析了中国房地产投资结构,揭示了其低度化的现状,阐述了产业投资结构优化的目标及具体对策。     

中国城市化与服务业的协调发展研究

城市化与服务业存在密切关系,通过构建两者的耦合协调度模型,对2001-2009年中国各地区城市化与服务业发展水平的协调程度进行比较分析,研究结果表明,中国各地区城市化与服务业发展水平都在不断提高,但地区差异较大,东部地区与中西部地区之间的差距扩大;城市化与服务业发展水平呈现显著的正相关关系;从协调度来看,各地区耦合协调度不断提高,优质协调的省份和严重失调的省份都较少,轻度失调和基本协调的省份较多;从耦合协调度的空间分布来看,东部地区耦合协调度明显优于中西部地区。     

Accounting and Accountability in Fiji: A Review and Synthesis

This paper reviews accounting and accountability research in Fiji. The review is based on 47 papers published since 1978 in accounting refereed journals, professional journals, edited book chapters and theses and other refereed journals outside accounting. In addition to categorisation of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/accountability research is the most popular research in Fiji followed by new public management research, with sustainability accounting research the third most popular. The paper's findings suggest some directions for future accounting research in Fiji and where the data can possibly be sourced for such research. We conclude that more research is needed in the Fijian context that focuses on accounting and the state, performance auditing, indigenous accounting, SMEs and accountability.     

对构建陕西省高职高专阳光体育开展模式的研究

运用文献资料法、专家访谈法、问卷调查法、数理统计法等对陕西省高职高专院校的阳光体育运动开展状况进行了研究分析,在此基础上构建出一个理论依据充分,可操作性较强的符合陕西省高职高专院校和学生实际情况的阳光体育开展模式。     

后金融危机时代会计计量

此次百年不遇的金融危机充分暴露了现行会计公允价值计量的弊端。要使会计计量准确合理、会计信息可靠有效，必须解决资产、负债价值计量、会计计量模式选择、净资产与所有者权益关系、负债价值变动对利润的影响以及会计等式形成等问题．     

“三从四德”与封建女性行为规范的形成

董仲舒由“阳尊阴卑”出发,确立了“夫尊妇卑”的伦理规范,并在此之上,提出“夫为妻纲”的道德准则。在这一准则的指导下,董氏又继承了刘向对“三从”的解释,将原本属于礼制规范的“三从”,扩大为女性行为规范。后,班昭在认可女性“卑弱”身份的前提下,详细阐释了《周礼·天官》中的“四德”,使之成为禁锢女性行为的枷锁。     

陕西黄河湿地生态问题及保护初探

陕西黄河湿地是由黄河及其支流渭河、洛河三条河流交汇而形成的,交汇处主要以河床漫滩为主,由河流水面、江心洲、滩涂、泛洪平原及部分低阶地组成,是典型的河流湿地。近年来随着周边经济的发展,人类开发利用湿地的强度越来越大,湿地生态系统及其功能退化明显。因此研究和保护这一湿地,对区域生态环境的建设有着重大意义。本文将河流湿地开发利用过程中出现的问题进行了分析,针对水资源减少、生物多样性锐减和环境污染等问题提出了一些开发与保护措施。     

Political trust as rational belief: Evidence from Chinese village elections

Democratic governance is believed to improve government responsiveness to citizens’ demand for public goods. In China, villagers’ committee elections represent a major progress in China’s development toward good governance. We develop a rational model to explain villagers’ participation. Utilizing a national survey of rural residents in 2005, this paper tests the insights of the model. Two findings are of interest to the students of voting and elections. First, there is disagreement over the causal relationship between political trust and voting. This paper offers a rational interpretation of political trust by emphasizing the informational aspect of the concept. Second, voting is generally theorized as a process of overcoming various costs. The prospect of benefits figures more prominently in Chinese village elections. Our findings highlight the pivotal role of township governments in China’s rural politics and reveal the inner dilemma of democratization in China.     

浅谈会计诚信缺失问题及有效对策

近年来,一系列会计舞弊欺诈案件频频曝光,使会计业的公信力受到严峻的挑战,会计行业面临一场严重的"诚信危机".如何重建会计行业的诚信是我们面临的紧迫问题,也是一项艰巨的任务.本文就会计诚信缺失问题谈几点粗浅意见.