试说明清皖南佃仆制度的历史地位——为祝贺汪敬虞先生九十寿辰而作

佃仆制度是宋元时代地主制经济中占有重要地位的租佃关系的残存形态，也是明清时代租佃关系发展变化的起点和背景，因此，我认为，具体地了解明清皖南佃仆制度的历史地位是十分重要的，虽然它在当时当地社会经济生活中，并不占多么重要的地位。     

我国企业实施ERP系统的问题分析及对策研究

我国企业在实施ERP系统的过程中,存在着基础管理工作跟不上、员工素质不到位等诸多实际问题,企业应在考察自身条件、做好软件选型的基础上,进行业务流程重组、加强员工业务素质培训等工作,以切实提高ERP的应用效益。     

关于连环替代法及其"修正"方法的探讨

连环替代法是一种典型的因素分析法,由于在理论上存在着严重缺陷,使其一方面在实践中得以广泛应用,另一方面又受到来自各方面的质疑.而针对其缺陷作出的改进依然差强人意,笔者认为采取一种务实的态度往往更有利于促成问题的解决.     

职场排斥对员工创新行为的影响 ——组织承诺与组织认同的双重中介作用

如何激发员工创新行为是企业关注的重点问题，职场排斥是员工在工作中经常面对的问题，也是影响创新行为的一个重要原因。以自我验证理论为基础，探讨职场排斥对员工创新行为的影响机制。采用多元回归模型对193份员工问卷进行分析，结果表明：职场排斥对组织承诺、组织认同和员工创新行为具有显著负向影响；组织承诺和组织认同在职场排斥与创新行为间起中介作用，职场排斥通过降低员工组织承诺和组织认同，进而抑制员工创新行为。     

Inter-Departmental Cost Allocation and Investment Incentives

This paper endeavors to demonstrate that fixed cost allocation can align investment incentives in a multi-period and multi-division setting. In a decentralized firm, a divisional manager can make an investment that benefits both his own and the operations of a downstream division. The relative budgeted activity (RBA) cost allocation method assigns fixed cost charges according to the ratio of a divisions budgeted activity in proportion to that of the firm, and thereby resolves the hold-up problem created by the decentralized setting. Internal accounting rules can be designed to give managers strong incentives to internalize the firms objective regarding efficient investment levels, and alleviate the tension between ex ante investment efficiency and ex post production efficiency. This paper examines how much the fixed charges should be in order to achieve the optimal level of investment.     

On the finite sample behavior of testing whether new is better than used of a specified age

Hollander, Park and Proschan (1986) proposed a test of new is better than used of a specified age. It is based on large sample normality of the test statistic. There is, however, no study in the literature on its actual size for small and moderate sample sizes. To shed some lights on this, the results of a Monte Carlo simulation study as well as two real data examples are reported and these indicate that the test can have a quite liberal size, especially for small to moderate sample sizes. In order to improve on this weakness, a modified test is proposed and studied. It is noticed that this modified test seems to over-correct the original test to an extent that it becomes unduly conservative sometimes. Hence we propose another modification that combines the original test and the modified test turns out to have its size quite close to the nominal level and is therefore preferable to both the original and modified tests.     

“电费付费原理”与医疗保障体系层次的划分

医疗服务和现实生活中的"电"一样,都具有准公共产品的特性。医疗服务可借鉴"电费付费原理"划分为公共健康产品、社会医疗产品和个人(商业)医疗产品三个基本层次,并按其对应关系与医疗服务的供给以及相应的筹资和管理安排结合起来,从而形成不同层次、不同需求与供给、不同筹资     

加速实行循环经济实现废弃物的再生利用

垃圾大量丢弃,不仅消耗着大量的经济资源,而且严重污染人类的生存环境.迄今为止,我国一直对垃圾重"处理"、轻"利用",导致垃圾越来越多,出现了垃圾围城的严重局面.     

武侠小说、成人仪式与重返伊甸园

兴起于70年代的新武侠小说,被称为"成人的童话",本文对新武侠小说的民间传说性和神话故事性及其特有的叙事模式进行探讨,发现了其中某种集体无意识的积淀和折射.     

信息披露、市场关注与融资约束

本文运用中国证券市场的实证数据,研究了信息披露水平、市场关注程度对企业融资约束的影响。本文的理论分析表明,主动信息披露是解决信息不对称的有效方式,并且,市场关注程度对企业的融资约束也有影响,市场对企业越关注,越有利于企业私有信息的挖掘和公开信息的传播,进一步会减轻企业与市场的信息不对称问题。实证结果支持了上述理论:信息披露水平和以分析师为代表的市场关注程度提高能显著降低企业的融资约束。