供给侧改革中的人力资本结构优化研究

本文用受教育水平的差异来表示人力资本的结构。利用2004～2014年中国省级区域的数据,依次对每一年影响经济增长的人力资本和物质资本数据进行逐步回归。结果表明,教育水平不同的人力资本对经济增长的作用是不同的。2009年之前,高中学历人力资本是模型中解释度较好的人力资本。从2009年开始,对经济增长起明显促进作用的是大专及以上学历人力资本。在大专及以上学历人力资本成为经济增长的主要人力资本动力的同时,物质资本对经济增长的重要性在降低。对2009年之后的数据进行Malmquist指数测算,发现部分省级区域的全要素生产率有所下降。不同省级区域根据自身情况进行人力资本的结构优化。     

“80后”旅游消费行为探析

"80"一代已经逐步走向社会,成为旅游消费的主力军,他们独特的价值观和消费行为特征影响着未来旅游消费的发展趋势。本文首先通过定性分析,认为"80后"消费行为特征因不同群体成长环境的差异而具有矛盾性和动态性;因此本文以价值观为基础,问卷调查和深度访谈等方式,将"80后"分为传统型、享乐型、成就型、世故型和自我型五种类型,分别分析其价值观和旅游消费行为特征。     

旧城改造开发项目的容积率问题研究

随着我国城市化进程的加速推进,不断增长的城市人口与持续升级的功能需求,对现代城市的建设与发展提出了新的要求。旧城改造是提升城市形象和改善人民生活的有效手段。本文在阐述容积率相关概念的基础上,根据投入产出理论,提出了旧城改造容积率测算模型,分析了容积率与利润率之间的具体关系。旧城改造实施人员可据此提出适宜的旧城改造方案。最后,本文以重庆市某旧城改造地块为例,对其容积率进行了重新测算,提出相关规划改造方案。     

In Search of ‘Successful’ Accounting Research

This critical commentary on Ohlson's paper (in this issue) problematises the concept of ‘successful’ accounting research; highlighting its ex-post, variable nature as a socially manufactured object. Contrasting Ohlson's notion of a singular body of shared ‘common knowledge’ in accounting with the plurality of knowledges valued by different research communities, the commentary advocates a deliberate courting of heterogeneous research paradigms so as to stimulate insightful scholarship. The commentary also reflects on systemic trends underlying the growth of research measurement programmes, and points out that the quest for ‘successful’ research could perversely undermine the generation of memorable and innovative research. Finally, individual researchers are encouraged at each career stage to determine for themselves the intended results to which they aspire, conscious that there are multiple notions of ‘successful’ research and therefore multiple routes to success.     

Capitalization of Costs and Expected Earnings Growth

Abstract

This paper offers a model that shows how the capitalization of costs affects contemporaneous earnings and the growth path of expected earnings. It makes three points. First, reported earnings under successful efforts are more price relevant than earnings under full costing or full expensing. Second, whether conditional or unconditional, conservatism always enhances the growth rate of expected earnings. Third, independent of capitalization policy, the long-run expected earnings growth rate converges either to the long-run expected free cash flow growth rate or to the depreciation rate. Therefore, while capitalization policy affects the price relevance of earnings and short-run expected earnings growth, it does not affect long-run expected earnings growth.     

宝马学苹果天才

为了保住全球头号豪华汽车制造商的宝座,宝马正重新设计其经销商的运作方式,将增设更多“天才”产品专家,同时减少销售人员.这是一种更柔和、更轻松的服务理念,因苹果而普及开来.在苹果门店中,有专门的产品专家向顾客解释苹果公司的笔记本电脑及其他产品.顾客可向训练有素的产品专家提问,而无需有议价的压力.一旦他们决定购买,将由销售人员接手.     

Cost-effectiveness of foreign aid programs in the baltics

After the upheavals in Central and Eastern Europe in the late 1980s and early 1990s, the Western world has given considerable aid to the fledgling democracies. In this paper we draw a summary from Baltic experience in the fields of educational programs, scientific and environmental programs, and commercial projects in banking, taxation, and energy. We analyze the motivation and identify different possible effects of foreign aid. We signal possible inefficiencies arising from the lack of coordination of foreign aid, deal with possible waste as being a form of loss in cost-effectiveness, and address the policies followed by aid-providing agencies. Finally, we suggest ways that can help to achieve cost-effectiveness by assisting the donor and recipient in maximizing benefits gained and possibly reducing costs.     

Strategies for Improving Codes of Ethics Implementation in Construction Organizations

It is necessary to reconsider the assumptions upon which the process of implementing compliance with ethical programs rests, in both theoretical and practical terms. These assumptions should hinge on organizational enablers that allow embeddedness of codes of ethics in the web of an organization's processes. This article sets out to describe an approach that will facilitate implementation of codes of ethics in construction organizations and a comprehensive literature survey approach is adopted to achieve this. The paper equally employs the application of the European Foundation for Quality Management (EFQM) model as a tool to stimulate ethical behavior in an organization, with the focus on the enabler criterion of the model. The authors discuss organizational enablers in relation to the implementation of ethical codes. The study demonstrates how ethics can be managed in an organization by proposing a framework to enhance codes of ethics embeddedness in the web of an organization. The paper indicates current research gaps and future opportunities for both academics and practitioners.     

Housing Preferences of Temporary Migrants in Urban China in the wake of Gradual Hukou Reform: A Case Study of Shenzhen

In the wake of the recent announcement by the State Council concerning the provision of public rental housing across China, and the gradual reform of China's household registration system (hukou), this article explores how potential adjustments in government housing policies (namely access to public rental housing) influence the housing preferences of temporary migrants who are currently residing inside the chengzhongcun (urban villages) of Shenzhen. The results indicate that dissatisfaction with rental cost and living conditions in these urban villages are the key reasons for migrants wishing to move into public rental housing if it is offered to them — and not the fact that they are treated differently within the hukou system. Public rental housing is welcomed in particular by newly arriving migrants who live outside the Shenzhen Special Economic Zone (SEZ), and migrants who have decided to remain in Shenzhen for the foreseeable future. By contrast, dissatisfaction with urban villages is the sole contributor to housing preferences for those residing inside the SEZ.     

Q＆A核辐射

当日本政府要求福岛核电站周围二十公里以内的所有居民撤离时,那些来自目睹了成排成排烧毁的汽车时的恸心和面对海啸过后破败不堪的家园时的悲怆似乎很快就被核泄漏,辐射危机所带来的担忧和恐惧替代了,在为日本民众祈祷之余,BSC新闻记者Richad Warty采编的一组与核辐射有关的人体健康问答有必要了解一下。