Structural shifts in urban population density gradients: an empirical investigation

This study investigates the structural shifts in urban population density gradients by first using the shifting regression technique of Farley, Hinich, and McGuire to detect the possible change in the structure of an urban area. Secondly, a generalized random coefficient technique is used to simultaneously detect the possible structural change and stochastic behavior of density gradients. Data for 50 United States SMSA's are used to do the empirical analyses.     

Using a balanced scorecard to improve the performance of an emergency department

The performance of the emergency department significantly improved after implementing the balanced scorecard including hours of continuing education attended by the staff, staff job satisfaction, the rate of incomplete laboratory tests within 30 minutes, the average monthly inappropriate return rate, and hospital profit. The results can assist administrators plan for the future. Although this was a pilot program for implementing a balanced scorecard in an emergency department, the indicators used in this study may also be reasonable for a hospital that has limited resources.     

评估机构的公正性和专业胜任能力——由“宏远”事件引发的思考

公正性和专业胜任能力是评估机构的生存基础.从"宏远"事件中反映出我国中介机构的专业水平有待提高,主要表现在评估范围和标的物是否明确,评估目的和评估报告的使用及风险控制三个方面.     

试论上海石化“发展内涵”的管理模式

介绍了中国石化上海石油化工股份有限公司（以下简称上海石化）自实行股份制体制以来,以推行“模拟市场目标利润责任制”、走集约化经营管理道路,与强化企业管理、深入开展基层建设相结合为核心,推进事业部、销售供应和科研开发三大体制改革的“发展内涵”的管理模式。     

HSE走进中国石油

企业管理水平的好坏直接影响着企业的经济效益,运用HSE管理能提高企业管理水平,HSE管理模式将健康,安全,环境三者视为一个有机的整体。HSE管理认为人的安全是第一位的,人是创造财富的原动力,是企业的最大财产,HSE管理体系强调的是“蝴蝶效应”。     

《制度学原理》论纲

改革开放以来,我国已经建立起庞大的制度体系,但却没有建立起专门以制度为研究对象的制度学原理,结果是制度不科学、不完善,在很大程度上影响了我国社会主义的政治经济文化建设。为此,笔者试图开展这方面研究,以求建立起我国《制度学》的理论体系,促进我国社会主义的“制度文明”建设。     

多渠道实现高校融资规模效益研究

1999年我国高校开始扩招以来，高校为了实现规模的扩大开始大量举债。极度扩张之后，高校贷款后遗症随后出现，经费有限，贷款期限短，无法短期还贷，光靠扩张规模已经不符合新时期高等教育发展的要求。要转变高校发展理念，重人才培养而不是重规模。实现适度融资规模效应，以往依靠商业银行贷款的方式则要转向政府、高校、社会三方的共同努力得以实现。     

我国转让定价税务管理中存在的问题及改进建议

外资企业在我国投资、经营过程中,存在运用转让定价等手段转移利润、逃避税收负担的问题。为了消除转让定价避税带来的危害,我国出台了一系列转让定价税务管理法律法规,不断建立健全转让定价税务管理制度,取得了一定的成效。但我国转让定价税务管理还存在诸如管理制度不完善等问题。本文认为,针对我国转让定价税务管理的现状,我们要在建立科学、完备的转让定价税收法律法规体系,扩大转让定价审计的数量和范围等方面下功夫,不断改进我国转让定价税务管理。     

国有产权、公司特征与困境公司绩效

尽管众多研究表明国有产权在公司正常经营期间会降低绩效,但一旦陷入财务困境,源于国有产权的预算软约束却可以降低财务困境成本,从而有利于国有公司。本文以1999—2005年期间发生财务困境的上市公司为研究对象,发现在财务困境期间国有产权对公司绩效具有积极影响,并且当公司规模较小或者财务杠杆较高时,这种积极作用更为明显。     

Accounting-based regulation in emerging markets: The case of China's seasoned-equity offerings

In China, listed companies are required to achieve a minimum return on equity (ROE) before they can apply for permission to issue additional shares through seasoned-equity offerings (SEO). We document two benefits of this accounting-based regulation in China. First, this regulation limits the increase in the supply of shares and the dilution of existing share prices. The Chinese stock market reacted positively to the announcement of this accounting-based regulation. Moreover, investors' reactions to SEO, announcements are less negative since the accounting-based regulation was introduced than before the regulation was enacted. The second benefit is that the regulation reduces adverse selection in SEO, as shown by the finding that prior to this regulation, firms below the ROE threshold underperformed the market after their SEO, much like what has been observed in other markets; while those above the threshold outperformed the market. Thus, although positive accounting theory predicts that regulations based on accounting numbers create incentives for managers to manipulate their accounting numbers, accounting-based regulations in China seem to serve some useful purposes.