农村生态系统工业化及其可持续发展对策研究

随着区域社会生产力的提高，自然－－社会－－经济复合生态系统结构和功能的优化，发展乡村工业，加速乡村工业化进程，是提高农村生态系统生产力?剩余劳动力充分就业的必由之路。本文以江都农药厂为列，运用费用－－效益分析方法，探讨了乡镇工业发展优先策略，分析了农村生态系统中乡村工业的概念、特征及其发展过程中存在的生态环境问题，指出科学合理规划，完美市场蜕嵊学审计和核算生态环境资产，实行环保和优惠政策相结构是推     

论科技期刊在市场经济中的价值取向

本文从科技期刊的内容、读者、特点，阐述限科技期刊自身不能完全由市场决定其取舍与发展，应选择和界定其正确的市场价值走向，积极体现认识论绵价值规律；另外，从它的基本特征、基本任务来看它的价值是间接的、无法替代的。因此，不能照搬市场经济运作机制，应当考虑它无法估算的久远的社会价值，在市场经济条件下更重要的是适应整个社会生产力发展。     

论述面向对象技术在软件设计中的应用

从软件危机的产生、软件设计中存在的问题及面向对象的特性等对面向对象技术在软件设计中的重要性进行了阐述。     

The influence of self-construal and co-consumption others on consumer complaining behavior

Consumers show great individual variability in complaining behavior even after experiencing similar service failures. The present study examined the effect of self-construal and co-consumption others on consumer complaining behavior following a service failure. Based on an experimental study with a sample of 202 in a restaurant context, MANCOVA results revealed significant effects of self-construal on voice response and switching behavior. The results also showed a significant interaction effect of self-construal and the presence of co-consumption others on switching behavior. The findings shed light into the intrapersonal and interpersonal dynamics at work when consumers react to service failures. Theoretical and managerial implications of the findings are also discussed.     

园镇融合刍议

随着经济的发展和技术的进步，园区经济有了很大的发展，由原来的一镇多园逐步发展成为一镇一园乃至一园多镇。在园区经济冲破行政区域的界限的过程中，如何做到园镇互动是值得探讨的问题。本文通过对园区经济的发展以及其扩张中园镇矛盾的分析，提出了园镇融合的概念，并对园镇融合的内涵进行界定。     

营改增背景下企业办税人员素质现状及提升路径

当前不断推进的营改增对企业税务管理工作提出了更高要求,对企业办税人员素质形成了新的考量。本文分析了营改增背景下税企双方对企业办税人员的素质要求,结合地方企业办税人员的素质现状,探究其影响因素。提出应严格企业办税人员准入制度,建立配套的职称晋升和有效的激励机制,为办税人员营造良好的职业发展空间,促进其综合素质的全面提升,为地方经济发展助力。     

浅论会计稳健性

会计稳健性是衡量会计信息质量的重要指标之一,对会计实务具有深远的影响。会计稳健性根据性质的差异可分为条件稳健性和非条件稳健性。税收、契约、法律诉讼、会计准则等是影响会计稳健性的主要因素。采用会计稳健性,可提高企业的盈利能力,有效地减少过度投资或投资不足的情况,并对企业约束投资支出和提高投资效率有一定的积极作用。在会计实务中,应根据自身实际情况运用稳健性原则,从而提高会计信息的准确性,促进企业的持续稳定发展。     

Losers and prospectors in the short-term options market

Intraday data for weekly options are investigated for behavioral biases implied in prospect theory (PT) and cumulative prospect theory (CPT). The results generally support both theories, with losers (winners) observed to be relatively risk-seeking (averse). On aggregate, losers (winners) overprice (underprice) their contracts and overweight (underweight) the probability of winning. Additionally, the volatility smirk observed in equity options is dampened by PT/CPT biases. The price distortions are time sensitive, especially for losing traders. Losers hold out by transacting later in the day and closer to expiration than their baseline counterparts. This betting-time effect is absent among winners.