英国预算改革述评

20世纪90年以来,英国预算制度在总体控制、单一预算、资源会计与预算、绩效预算等方面进行了一系列的改革。通过对英国预算制度改革进程与结果的观察可以发现,英国的财政预算总体表现较为稳健,但其预算改革并未能实现对预算总体规模与个别预算支出的有效控制。     

山区城市打造区域职业教育中心的分析及建议

本文在分析永安市开展职业教育工作优势和劣势的基础上,就山区城市如何打造区域职业教育中心提出了合理化建议。     

Loyalty toward online food delivery service: the role of e-service quality and food quality

This study assesses the direct influence of food quality and e-service quality on customer loyalty toward online food delivery (OFD) service and its indirect influence through the mediation of customer satisfaction and perceived value. This study uses a survey of 405 OFD service customers from Bandung, Indonesia. By applying variance-based partial least squares to evaluate the proposed model, this study confirms the direct effect of food quality on online loyalty, but not e-service quality. Further, this study discloses the partial mediation role of customer satisfaction and perceived value on the relationship between both food quality and e-service quality on online loyalty toward OFD services.     

基于代理人努力成本的“联合确定基数法”的研究

将代理人努力成本引入到"联合确定基数法"的分析中,具有一定的创新性,同时为以后相关的研究指明了方向。文章主要基于代理人努力成本的"联合确定基数法"对策论的研究,发现存在代理人努力成本时,代理人为追求自身利润最大化,故意隐瞒其最大年末实际利润,在年初报出小于其能够实现的最大年末实际利润,从而损害委托人的利益,且年初自报数与其努力成本函数相关。     

春运期间铁路车站保障旅客乘降安全的探讨

春运期间安全迅速、有序组织旅客乘降已经成为铁路车站的突出问题。从分析铁路春运期间铁路车站存在的旅客乘降安全问题入手,从人、设备、环境和管理方面阐述影响铁路车站旅客乘降安全的因素,提出铁路车站在春运期间保障旅客乘降安全的应对措施,即加强旅客安全防范意识教育、完善客运安全知识培训、加大安全设施投入、降低候车室旅客聚集人数、强化车站乘降组织、做好应急处置、加强站场治安秩序管理。     

日本绿色会计经验对辽宁省的启示

1999年以来日本国内的企业绿色会计得到迅猛地发展,日本国内的绿色会计做法受到联合国大会可持续发展研究部门第五次大会会议的充分认同,目前日本的绿色会计理论研究已经保持世界领先水平。辽宁省绿色会计的实施应充分借鉴并吸收日本国内绿色会计的先进的管理经验,通过增加环保部门的监管力度,企业和政府的共同努力,建立健全绿色会计相关法律法规等一系列措施,从而使辽宁省在绿色会计的应用走在全国先进行列。     

运用战略管理构建高校综合改革体系研究

从战略管理与高校综合改革的关系出发,运用战略管理目标、原则和方法构建了高校综合改革体系,对综合改革提出了顶层设计和具体措施,明确了综合改革的组织管理和战略工具,探讨了改革突破口与实现路径的选择,通过设计战略地图和技术路线图全面指导高校综合改革。     

The untold story of commodity futures in China

We investigate the behavior of commodity futures risk premia in China. In the presence of retail-dominance and barriers-to-entry, the term structure and momentum premia remain persistent, whereas hedging pressure, skewness, volatility, and liquidity premia are distorted by time-varying margins and strict position limits. Furthermore, open interest, currency, and inflation premia are sensitive to institutional settings. The observed premia cannot be attributed to common risks, sentiment, transactions costs, or data-snooping, but are related to liquidity, anchoring, and regulation-induced limits-to-arbitrage. We highlight the distinctive features of Chinese futures markets and assess the challenges posed to theories of commodity risk premia.     

Resource conflict detection and removal strategy for nondeterministic emergency response processes using Petri nets

Correctness of an emergency response process specification is critical to emergency mission success. Therefore, errors in the specification should be detected and corrected at build-time. In this paper, we propose a resource conflict detection approach and removal strategy for emergency response processes constrained by resources and time. In this kind of emergency response process, there are two timing functions representing the minimum and maximum execution time for each activity, respectively, and many activities require resources to be executed. Based on the RT_ERP_Net, the earliest time to start each activity and the ideal execution time of the process can be obtained. To detect and remove the resource conflicts in the process, the conflict detection algorithms and a priority-activity-first resolution strategy are given. In this way, real execution time for each activity is obtained and a conflict-free RT_ERP_Net is constructed by adding virtual activities. By experiments, it is proved that the resolution strategy proposed can shorten the execution time of the whole process to a great degree.