企业负债管理与投资价值研究

文章从投资者的投资决策角度出发,在现有评价负债利用效应指标的基础上构建了3个财务指标综合反映企业负债管理状况。同时,为了验证指标对投资决策效用,使用指标对样本企业的负债使用效应进行分析,结果表明指标能够全面反映企业不同性质的负债对股东收益产生的影响效果,并能为投资者进行投资决策提供有效的决策工具。     

创新档案管理 为高校师生提供快捷的信息服务

<正>高校档案部门作为构建和谐校园的一支基础服务力量,怎样按照构建社会主义和谐社会的根本要求,在高等学校加快发展、建设和谐校园的进程中发挥自身的独特作用,为师生提供快捷的信息服务,是高校档案管理工作者必须思考的问题。一、改变档案管理理念社会存在决定社会意识,但社会意识往往滞后     

Income distribution dynamics of urban residents: The case of China (1995–2004)

Using a 1995–2004 panel data of Chinese urban residents, we investigate the dynamics of income distribution in cities. According to Kernel estimates of the relative income distribution of Chinese cities, we find that: (1) the national across-city distribution of per capita GDP exhibits an apparent unique-peak distribution in 1995 and an “emerging multiple-peak” one in 2004; (2) for prefecture-level cities, income distribution has evolved to an “apparent multiple-peak” distribution from a unique-peak one; (3) the income distribution of county-level cities maintains a unique-peak curve; (4) most of the income dynamics of urban residents originates from prefecture-and-higher-level cities. We sample three representative provinces and study the urban income dynamics respectively. The analysis suggests that within a single province, urban income distribution evolves from unique-peak to twin-peak curve; while among provinces, income convergence is evident for urban residents. In addition, we measure the incidence of poverty in cities based on our income dynamics analysis, and find that the ratios of people living below absolute poverty line have been decreasing at cities of all levels.     

高职船舶工程技术专业英语教学存在问题及解决办法

高职院校船舶工程技术专业英语尚存在课程意义认识不足、教材针对性不强、学生基础薄弱、师资力量有待加强等问题。提高课程教学质量,必须明确课程性质定位,强化师资队伍建设,选编合适教材,创新或选用合适的教学方法。     

Brain drain and factor complementarity

In this paper we develop an extended Solow growth model with emigration which aggregates different types of labor skills from strict complementarity to perfect substitution. The derivation of balanced growth paths shows that the most relevant cases for studying the impact of emigration are those where these paths can only be attained asymptotically. This requires and justifies the need for using transitional dynamics. We therefore derive a complete characterization of the transitional dynamics of output and wages in the sending country for all possible values taken by the elasticity of substitution between skilled and unskilled workers. The model then serves to qualitatively study the effect of brain drain on per capita income and wages of the sending country.     

对低碳经济热的冷思考

按照我国发展低碳经济的路线图,电力、交通、建筑、钢铁、水泥、化工及石油化工六大部门的排放占到我国工业排放的70%、全国排放的50%。世界资源研究所筛选了88种技术,至少有60种技术作为骨干支持的路径,否则,实现低碳经济就是一纸空文。     

结合机械设计教学开展多种形式计算机辅助设计

本文介绍作者多年来结合机械设计教学开展计算机辅助设计几种行之有效的形式。     

我国中小商业银行资本充足率问题比较研究

随着新巴塞尔协议的不断补充和完善,我国商业银行的资本充足问题又成为我国经济体制改革中的热点问题。本文通过对资本充足性和资产结构理论的分析,运用多元回归的分析方法对我国中小商业银行的资本充足问题进行研究,并与香港商业银行资本充足状况进行对比;根据实证分析的结果,对我国中小商业银行资本补充问题提出提高盈利水平、清理和重估固定资产,谨慎对待表外业务的对策。     

定期储蓄存款提前支取付息的负面效应及对策

本针对我国银行定期储蓄存款提前支取的问题，从信用原理及法律角度进行了探讨，分析了提前支取的负面影响，并提出了解决负面效应的措施。     

国外社会保障税制及其对我国的启示

社会保障税已被许多国家所采用并作为国家社会保障体系中主要的资金筹措手段。研究国外社会保障税制,对我国构建社会保障税制度启示良多。