初次分配领域中效率与公平关系的思考

正确把握初次分配领域中效率与公平的关系,是构建社会主义和谐社会的关键环节。在初次分配领域中,效率与公平的关系在逐步走向合理化的同时,也还存在一定的缺陷,需要进一步调控和完善。初次分配中效率与公平关系变革的形成有着特定的时代背景,当经济进入新的发展时期,新的问题、矛盾随之产生,只有科学合理的分配体制才能够保证经济持续稳定又快又好的发展。     

浅谈企业标准化和市场竞争力

结合中原石油勘探局钻井二公司标准化工作的开展,讨论了如何面对工作量不饱满的现状．以及积极采用国际先进标准为走出去发展战略服务,通过实施标准化工作,促进企业的管理与国际接轨,使企业的经济效益、社会效益和环境效益有机地结合在一起,树立良好的企业形象,提高企业的市场竞争能力。     

我国大学科技园发展现状与对策建议

随着知识经济的飞速发展,大学科技园受到越来越多的关注,成为许多国家新的经济增长点,然而在我国由于大学所有制和市场竞争体制的影响,大学科技园在实际建设中遇到许多新问题。本文通过对国内外大学科技园运营状况进行对比,指出了我国在发展大学科技园过程中所遇到的问题和产生的原因,并提出了相应的解决建议。     

Language,knowledge transfer and firm’s strategic assets: the strategic role of language in knowledge transfer to China

This article is intended to examine the exact role of language in intra-firm cross-country knowledge transfer from the perspective of developing firm’s strategic assets. We find that inadequate language ability can lead to communication failures and cultural misunderstanding, and has the potential to destroy the process of knowledge transfer. Hence, language is not an operational issue but of strategic importance to the transfer of knowledge within multinational enterprises. As language ability is uniquely related to the specific technical, managerial and cultural aspects of a firm, hard to substitute and imitate, it should be regarded as one of the firm’s strategic assets and be dealt at strategic level.     

Superreplication with proportional transaction cost under model uncertainty

We consider a discrete‐time financial market with proportional transaction cost under model uncertainty, and study a superreplication problem. We recover the duality results that are well known in the classical dominated context. Our key argument consists in using a randomization technique together with the minimax theorem to convert the initial problem to a frictionless problem on an enlarged space. This allows us to appeal to the techniques and results of Bouchard and Nutz to obtain the duality result.     

高职财务会计项目化课程的教学评价体系探索

为保障财务会计项目化课程的改革成效,本文探索了其评价体系的改革。通过将过程性考核和结果性考核结合,促使学生显性和隐性职业能力的提升,增强学生会计岗位适应能力。     

Transferable Licenses Versus Nontransferable Licenses: What is the Difference?

This paper questions the presumption that transferable licenses are worth more and result in higher welfare. We show that the price of a transferable license may be lower than that of its nontransferable counterpart if the underlying quota is not very severe. However, transferability is preferable to nontransferability if consumer surplus and license revenue have equal weight in the welfare function. We also examine whether licenses will be monopolized by domestic producers with market power. The models have implications for several issues, including the design of pollution permits and how to maximize revenue from ticket sales.     

以应用为导向的《税收管理》课程的教学设计

《税收管理》课程作为财政税收专业的主干课程,具有很强的理论性、实践性、操作性,是培养学生实际税收操作能力的主要课程之一.为适应财政税务专业学生更广阔的就业需要,我们必须更新其教学内容,改进其教学方法,运用多种的教学手段,培养出能适应社会真实应用需要的税收专业人才.     

Multiperiod Optimal Investment-Consumption Strategies with Mortality Risk and Environment Uncertainty

Abstract

In this article we investigate three related investment-consumption problems for a risk-averse investor: (1) an investment-only problem that involves utility from only terminal wealth, (2) an investment-consumption problem that involves utility from only consumption, and (3) an extended investment-consumption problem that involves utility from both consumption and terminal wealth. Although these problems have been studied quite extensively in continuous-time frameworks, we focus on discrete time. Our contributions are (1) to model these investmentconsumption problems using a discrete model that incorporates the environment risk and mortality risk, in addition to the market risk that is typically considered, and (2) to derive explicit expressions of the optimal investment-consumption strategies to these modeled problems. Furthermore, economic implications of our results are presented. It is reassuring that many of our findings are consistent with the well-known results from the continuous-time models, even though our models have the additional features of modeling the environment uncertainty and the uncertain exit time.     

Pricing Annuity Guarantees Under a Regime-Switching Model

Abstract

We consider the pricing problem of equity-linked annuities and variable annuities under a regimeswitching model when the dynamic of the market value of a reference asset is driven by a generalized geometric Brownian motion model with regime switching. In particular, we assume that regime switching over time according to a continuous-time Markov chain with a finite number state space representing economy states. We use the Esscher transform to determine an equivalent martingale measure for fair valuation in the incomplete market setting. The paper is complemented with some numerical examples to highlight the implications of our model on pricing these guarantees.