我国旅游投资中的问题与对策探析

文章从我国旅游投资的现状分析出发,找出了目前我国旅游投资过程中存在的问题,并结合现行旅游投资机制的缺陷进行了系统的分析,提出了我国旅游投资发展的对策。     

Nominal versus real wage rigidity in a monopoly union: A synthesis

Based upon a monopoly union model, this paper addresses how the degree of money illusion of the union member and the indexation rule of unemployment benefits are interdependent in governing the possibility of either nominal or real wage rigidity. Two main findings emerge from the analysis. First, nominal wage rigidity is present unless union members are characterized by complete money illusion and the government does not adjust its nominal unemployment payments. Second, real wage rigidity holds if union members are free of money illusion and nominal unemployment benefits are fully indexed to either union-set wages or the product price.     

Worker Productivity, Working Time Reduction, And The Short–Run And Long–Run Employment Effects

This paper illustrates a shirking–type efficiency wage model to explain why shorter working hours cause an ambiguous effect on employment as the empirical result. We find that shorter working hours have an uncertain impact on the work effort, and the relationship between work effort and shorter working time is a decisive factor in the employment effect of working time reduction. Moreover, it is also found that, given the zero profit constraint, the long–run employment effect of reducing working hours will intensify the short–run employment effect.     

闽南三城市经济发展水平不平衡特征研究

改革开放以来,闽南三城市经济发展水平都得到了长足的进步,但地理位置相邻的三个城市之间的经济发展水平并不平衡,在衡量区域经济发展水平的重要指标上出现了不尽相同的不平衡特征.有的指标走向收敛,有的指标走向发散,而有的指标则出现发散-收敛-发散的变化.     

《企业财务通则》解读之一 第一章 总则与附则

<正>企业财务是指企业在生产经营过程中客观存在的财务活动及其体现的经济利益关系。财务活动主要包括企业筹资、投资、利润分配等。现代企业是多边契约关系的总和,在企业财务活动中,往往体现着各种财务关     

Profit sharing as a worker discipline device

A synthesis of profit-sharing and efficiency wage models is constructed to provide a preliminary account of how a firm determines its pay parameters, and why it chooses to be a profit-sharing or a fixed-wage firm. We find that the properties of the worker's effort function crucially influence the firm's choices between different compensation systems, and that the adoption of a profit-sharing scheme cannot guarantee the attainment of full employment. Other findings of the paper also seem to be very different from those of Weitzman's share model.     

双边市场视角下的中国特大型城市展览馆定价行为和机制研究

展览市场具有双边市场的性质：以展览馆作为平台企业,连接参展商和参观者两类市场顾客,来进行交易性的或展示性的活动。本文在双边市场理论模型的基础上,结合满足中国展览业国情,尤其是特大型城市展览馆的运营特征,从非对称条件的角度构建了3种展览馆定价机制模型：（1）参展商可以识别不同类型观众;（2）参展商不可以识别各种类型的观众;（3）展览馆对不同类型观众进行参观时段限制。通过三种模型的推理与演算,我们对特大型城市展览馆的定价行为和机制进行了定量研究,在得出最优解的同时我们还结合实际对模型的结构进行了深入分析,使得本论文不仅在理论和研究方法上有所突破,更具有实践上的指导意义。     

“互联网+”对企业会计核算的影响研究

会计核算对于企业来说是一项重要的基本工作,它关乎着企业的会计信息质量、财务管理水平以及企业经营决策的正确性。那么企业如若想要有稳定长远的发展,有效地降低自己的经验决策风险,就必须着重关注企业的会计核算工作,并同时提升自身财务部门的财务和会计的工作质量。当前在网络信息的快速发展之下,企业的经营活动和管理活动发生了巨大的变化,而网络化的会计处理对于企业的发展是具有重大的意义。本选题就是想要浅析企业对于会计核算方式的选择会考虑哪些方面的因素,以及不同的会计核算方式对企业来说又有何种不同的影响。先从传统的会计核算方式进行分析,再跟着互联网信息时代发展的步伐,分析相对应的企业会计核算方式的变化以及企业应当如何根据自己企业的实际情况来更改会计核算方式。     

Asymmetric tax competition in the presence of lobbying

This paper incorporates the influence of interest groups into the asymmetric tax competition model to explain the phenomenon that small countries do not necessarily set lower capital tax rates than large countries. In addition to the efficiency effect considered by the standard model, which leads the smaller country to set a lower capital tax rate, this present paper also takes account of the political effect arising from lobbying. We show that the smaller country may face less downward political pressure. If the political effect outweighs the efficiency effect, then the smaller country sets a higher tax rate than the larger country. This result has several welfare implications, which are in contrast to the conventional consequences.