The Morishima gross elasticity of substitution

We show that the Hotelling–Lau elasticity of substitution, an extension of the Allen–Uzawa elasticity to allow for optimal output-quantity (or utility) responses to changes in factor prices, inherits all of the failings of the Allen–Uzawa elasticity identified by Blackorby and Russell [(1989) Am Econ Rev 79: 882–888]. An analogous extension of the Morishima elasticity of substitution to allow for output quantity changes preserves the salient properties of the original Hicksian notion of elasticity of substitution. We thank Paolo Bertoletti for drawing our attention to the issue addressed in this paper and for his comments on an earlier draft.     

茶叶出口贸易问题

茶是位于矿泉水之后世界上消费量最大的饮料.茶的芳香、解渴、保健等特点受到世人青睐,其地位和作用日益重要.人们不仅将饮茶作为享受,而且有意识地通过饮茶来修身养性.目前,全世界20多亿人钟情于茶饮,全球约60个国家种茶,160多个国家和地区喝茶.自20世纪90年代以来,世界茶叶的年消费量一直稳定在250万吨左右.     

多主体投资对经济增长贡献的回归分析

在市场经济条件下,多种资本的联合、重组和流动是促进经济发展的重要手段之一。本文根据道格拉斯生产函数、以改革开放近20年来的国有投资、集体投资和个体投资数据为样本构造了多主体投资生产函数,并进行多主体投资对经济增长的回归分析。     

Ownership structure and post-issue operating performance of firms conducting seasoned equity offerings in Thailand

This paper investigates the post-issue operating performance of companies that conducted seasoned equity offerings (SEO) in the Stock Exchange of Thailand (SET) during the period 1991 to 1994. It is documented that SEO firms exhibited declining operating performance after the offering. Further, there is a negative relation between inside ownership concentration and postissue operating performance decline. In support of the signaling effect, the ratio of issue proceeds to pre-issue equity also negatively relates to post-issue operating performance. Further, the negative relation between issue proceeds and operating performance decline is intensified among SEO firms with high insider ownership concentration. The finding offers evidence in support of agency conflicts and information asymmetry and suggests that the two factors are operating simultaneously.     

健全我国审计法制体系的思考

审计法制是规范审计工作的有关法律、法规(主要是行政规章和行业规章制度)的总称。它包括规范审计主体的法律法规和规范审计客体的法律法规及制度。经过20年的法制建设,我国审计法制体系已经初步形成:它是以《宪法》为核心、以《审计法》为母法并辅之以《注册会计师法》、国家审计准则、独立审计准则和内部审计准则、以《会计法》、《税法》、《公司法》、《破产法》、     

SERVCON: development and validation of a multidimensional service convenience scale

As customers have demanded greater convenience in service exchanges, researchers have responded by incorporating the convenience construct into their conceptual models and empirical studies, but a comprehensive, formally validated measure of convenience remains lacking. This study conceptualizes service convenience as a second-order, five-dimensional construct that reflects consumers’ perceived time and effort in purchasing or using a service. Service convenience dimensions are salient at different stages of the purchase decision process. Given this conceptualization, the study presents the development and validation of the SERVCON scale, a comprehensive instrument for measuring service convenience. The five dimensions are independent within a nomological network that illustrates distinct antecedent and consequent effects, and the results reinforce the multidimensional representation, offering insight into the distinctive relationships between each service convenience dimension and its antecedents, such as competitive intensity, and consequences, such as repurchase behavior. The findings help researchers and managers understand a fully conceptualized convenience construct and facilitate the measurement of convenience in future empirical studies.     

公共部门绩效管理系统再造

公务员绩效管理是公共部门人力资源管理的核心。本文通过深入分析我国当前公务员考核存在的问题,重点从理论上探讨了绩效管理系统的开发与设计,从实践上探索了绩效管理系统的实施与操作。     

运用BOT模式加快我国基础设施建设

基础设施是经济发展的必要前提,而我国基础设施已成为制约经济高速增长的"瓶颈",我国应积极运用BOT投资方式,吸引更多的外资和国内民间资本投资基础设施项目,同时应加强项目的风险管理,全面促进我国基础设施的建设。     

嘉兴学院大门浮雕的设计与创意

文章介绍了嘉兴学院大门浮雕的设计理念、创作原则、表现方式与方法,并以此为基础阐释了浮雕的深刻寓意。通过“岁月如歌”“人文嘉兴”两组12块浮雕展示出嘉兴学院的文化精神、历史传承及嘉兴地域主要的人文与自然景观。