对我国会计委派制度有关问题的思考

本文较全面地阐述了我国现阶段的会计委派制度,认为在我国国有企业实行会计委派制只是权宜之计,随着社会的不断发展终将被取消,实行财务总监委派制是对此的有益探索与思考。着重论述了财务总监制是外部会计监督系统以及实行财务总监制的意义与完善。与会计委派制相比,财务总监制是一种比较优越的机制。     

知识型企业链级双轨激励模型探究

知识型企业组织结构依然存在的等级层次,不同层级的人需要不同而应采取异质激励,同一层级的人也因个体的差异也需要异质激励,而异质激励总的来说都归于物质轨道与精神轨道.据此构建出知识型企业链级双轨激励模型.     

Sectoral and aggregate technology growth in Spain

In this paper we analyze technological change in the Spanish economy by constructing adjusted Solow residuals, where the adjustment attempts to correct for the bias associated with the potential presence of imperfect competition, increasing returns, variable input utilization and, especially, sectoral reallocation of inputs across sectors. We refer to this modified Solow residual as a technology index. Sectoral reallocations and variable input utilization are key determinants of the differences between the aggregate Solow residual and the technology index resulting from the aggregation of estimated sectoral technological growth. We show that starting in the mid nineties, there has been a deceleration in the aggregate growth rate of technology which is basically due to the behaviour of the manufacturing sectors. Finally, our results imply that aggregate technology growth is less volatile than aggregate productivity as measured by the Solow residual.     

The Study of Ethnicity and Nationalism Needs Better Categories: Clearing up the Confusions that Result from Blurring Analytic and Lay Concepts

Synopsis It has been difficult to make progress in the study of ethnicity and nationalism because of the multiple confusions of analytic and lay terms, and the sheer lack of terminological standardization (often even within the same article). This makes a conceptual cleaning-up unavoidable, and it is especially salutary to attempt it now that more economists are becoming interested in the effects of identity on behavior, so that they may begin with the best conceptual tools possible. My approach to these questions has been informed by anthropological and evolutionary-psychological questions. I will focus primarily on the terms ‘ethnic group’, ‘nation’, and ‘nationalism’, and I will make the following points: (1) so-called ‘ethnic groups’ are collections of people with a common cultural identity, plus an ideology of membership by descent and normative endogamy; (2) the ‘group’ in ‘ethnic group’ is a misleading misnomer—these are not ‘groups’ but categories, so I propose to call them ‘ethnies’; (3) ‘nationalism’ mostly refers to the recent ideology that ethnies—cultural communities with a self-conscious ideology of self-sufficient reproduction—be made politically sovereign; (4) it is very confusing to use ‘nationalism’ also to stand for ‘loyalty to a multi-ethnic state’ because this is the exact opposite; (5) a ‘nation’ truly exists only in a politician’s imagination, so analysts should not pretend that establishing whether something ‘really’ is or is not ‘a nation’ matters; (6) a big analytic cost is paid every time an ‘ethnie’ is called a ‘nation’ because this mobilizes the intuition that nationalism is indispensable to ethnic organization (not true), which thereby confuses the very historical process—namely, the recent historical emergence of nationalism—that must be explained; (7) another analytical cost is paid when scholars pretend that ethnicity is a form of kinship—it is not.     

物流服务市场供求关系研究

从认识物流服务市场的供求现状出发,使用经济学理论、竞争理论、物流业固有特性三个分析方法进行物流服务市场供求关系研究,对揭示我国物流服务市场的运行规律有一定的引导作用。     

The Extended Generalized Gamma Model and its Special Cases: Applications to Modeling Marriage Durations

The paper demonstrates how various parametric models for duration data such as the exponential, Weibull, and log-normal may be embedded in a single framework, and how such competing models may be assessed relative to a more comprehensive one. To illustrate the issues addressed, the survival patterns of marriages among 1203 Swedish men born 1936–1964 are studied by parametric and non-parametric survival methods. In particular, we study the sensitivity of model-choice with respect to level of aggregation of the time variable; and of covariate-effects with respect to the model chosen. In accordance with previous works our empirical results indicate that the choice of a parametric model for the duration variable is affected by the level of time aggregation. In contrast to previous results, however, our analysis shows that estimates of covariate effects are not always robust to distributional assumptions for the duration variable.     

曝气生物滤池及其填料作用机理

介绍了曝气生物滤池及其填料的应用情况和研究进展,对曝气生物滤池反应动力学以及其填料作用机理等方面的研究进展进行了研究,概述了影响曝气生物滤池运行的主要因素,同时提出了今后曝气生物滤池的发展方向。     

Why Punish? Social reciprocity and the enforcement of prosocial norms

Recently economists have become interested in why people who face social dilemmas in the experimental lab use the seemingly incredible threat of punishment to deter free riding. Three theories with evolutionary microfoundations have been developed to explain punishment. We survey these theories and use behavioral data from surveys and experiments to show that the theory called social reciprocity in which people punish norm violators indiscriminately explains punishment best.JEL Classification: C91, C92, D64, H41 Correspondence to: Jeffrey P. CarpenterWe thank Carolyn Craven, Corinna Noelke and two referees for comments, and Middlebury College for financial assistance. In addition, Carpenter acknowledges the support of the National Science Foundation (SES-CAREER 0092953).     

Toward a Phylogenetic Reconstruction of Organizational Life

Synopsis Classification is an important activity that facilitates theory development in many academic disciplines. Scholars in fields such as organizational science, management science and economics and have long recognized that classification offers an approach for ordering and understanding the diversity of organizational taxa (groups of one or more similar organizational entities). However, even the most prominent organizational classifications have limited utility, as they tend to be shaped by a specific research bias, inadequate units of analysis and a standard neoclassical economic view that does not naturally accommodate the disequilibrium dynamics of modern competition. The result is a relatively large number of individual and unconnected organizational classifications, which tend to ignore the processes of change responsible for organizational diversity. Collectively they fail to provide any sort of universal system for ordering, compiling and presenting knowledge on organizational diversity. This paper has two purposes. First, it reviews the general status of the major theoretical approaches to biological and organizational classification and compares the methods and resulting classifications derived from each approach. Definitions of key terms and a discussion on the three principal schools of biological classification (evolutionary systematics, phenetics and cladistics) are included in this review. Second, this paper aims to encourage critical thinking and debate about the use of the cladistic classification approach for inferring and representing the historical relationships underpinning organizational diversity. This involves examining the feasibility of applying the logic of common ancestry to populations of organizations. Consequently, this paper is exploratory and preparatory in style, with illustrations and assertions concerning the study and classification of organizational diversity.