An application of models of speculative behaviour to oil prices

We estimate three different models of speculative behaviour using oil price data. Our findings provide support for the claim by Phillips and Yu (2011) and Gilbert (2010) that a bubble in oil prices existed for a short period in 2008.     

中国地区经济趋异的非参数分析

本文采用AK模型和几何布朗运动建立了趋异分析的框架,并运用非参数分析方法,分别用一元和多元的核密度估计,对我国1978年以来的经济增长中的省际趋同模式进行了分析。结果表明,在我国的省级经济增长中,无法获得可信的,存在趋同趋势的数据支撑,我国各省的经济增长路径迄今还没有收敛的迹象,不同省份之间的增长率的差异也随着经济增长而扩大,甚至地区内的产出差距也在增加。论文还表明,我国各省区市之间也不存在俱乐部趋同的趋势。     

个人所得税的累进性与再分配效应——以湖北省为例

以湖北省城镇调查数据为分析对象,以指数为工具,本文实证考察了我国个人所得税的累进性及再分配效应。得到的结论是我国个人所得税再分配效应很弱,但其原因并不在于税收的实际累进性小,而在于个人所得税的平均税率低,税收规模很小。同时,在各类收入中,工资性收入的个人所得税累进性很强,经营性收入及财产性收入的个人所得税累进性较差,甚至出现累退性。提高个人所得税规模、加强对经营性收入及财产性收入的税收征管、以家庭为单位征收是个人所得税进一步改革的方向。     

对SHIBOR作为我国货币市场基准利率的有效性检验

SHIBOR是我国正在培育和发展的基准利率。本文根据国际通行的基准利率标准,运用SHIBOR运行以来的数据,采取理论分析和实证检验的方法,从市场性、基础性、稳定性、可控性、相关性五个方面,对其作为我国货币市场基准利率的有效性进行了全面系统地检验。结果表明,SHIBOR可初步作为基准利率,但有效性偏弱。并提出了改进建议。     

物料流量会计的深化——利用MFCA与LCA的整合评估外部损害成本

物料流量成本会计(MFCA)是一种环境管理会计运用工具,也是企业高级管理人员和现场生产经理制定决定的一种工具.MFCA通过减少废弃物来实现提高生产能力的目标.MFCA衡量了材料的物量和存量信息,即在生产过程中的原材料、备品备件以物流和货币的单位表示出来,将MFCA与生命周期评价(LCA)整合,以此来评估外部损害成本.     

The economic burden of common adverse events associated with metastatic colorectal cancer treatment in the United States

Aims: Adverse events (AEs) associated with treatments for metastatic colorectal cancer (mCRC) may compromise the course of treatment, impact quality-of-life, and increase healthcare resource utilization. This study assessed the direct healthcare costs of common AEs among mCRC patients in the US.

Methods: Adult mCRC patients treated with chemotherapy or targeted therapies were identified from administrative claims databases (2009–2014). Up to the first three mCRC treatment episodes per patient were considered and categorized as with or without the AE system/organ category during the episode. Total healthcare costs (2014 USD) were measured by treatment episode and reported on a monthly basis. Treatment episodes with the AE category were matched by treatment type and line of treatment to those without the AE category. Adjusted total cost differences were estimated by comparing costs during treatment episodes with vs without the AE category using multivariate regression models; p-values were estimated with bootstrap.

Results: A total of 4158 patients with ≥1 mCRC treatment episode were included (mean age?=?59 years; 58% male; 60% with liver and 14% with lung metastases; 2,261 [54%] with a second and 1,115 [27%] with a third episode). On average, two treatment episodes were observed per patient with an average length of 166 days per episode. Adjusted monthly total cost difference by AE category included hematologic ($1,480), respiratory ($1,253), endocrine/metabolic ($1,213), central nervous system (CNS; $1,136), and cardiovascular ($1,036; all p?Limitations: Claims do not include information on the cause of AEs, and potentially less severe AEs may not have been reported by the physician when billing the medical service. This study aimed to assess the association between costs and AEs and not the causation of AEs by treatment.

Conclusions: The most costly AEs among mCRC patients were hematologic, followed by respiratory, endocrine/metabolic, CNS, and cardiovascular.     

The reduction cost of nonperforming loan: evidence from China’s commercial bank

The nonperforming loans (NPLs) are co-generated by creating the profit in a bank, and this article build a joint production model to measure the reduction cost of nonperforming cost. By using a data set of China’s 13 commercial banks, the conclusions show that the reduction cost of NPLs is lower, which suggests that it is not a good choice for China’s commercial bank to hold the NPLs.     

中国制造2025与工业4.0对比解析及中国汽车产业应对策略

面向新一轮科技革命,各国相继提出了制造业转型升级战略。对广受关注的德国工业4.0和中国制造2025进行了对比分析：两者的最终目标均指向智能制造体系,然而其具体内涵有所不同。根据中国产业现状,着重指出了以产业规模大、带动性强的汽车产业作为制造业转型升级载体的重要意义,并对智能制造前景下汽车产业的变化与不变、挑战与机遇进行了系统梳理。在此基础上,提出了汽车产业转型升级策略。     

企业主导创新社区用户参与和新产品创意产出的动态关联研究

基于用户视角研究企业主导创新社区用户参与和新产品创意产出的动态关系。在理论分析的基础上,利用方差分析实证检验新产品创意产出不同阶段用户参与的变化。以12个社区共2400名用户为研究对象的实证结果表明：伴随创意产出数量的阶段提升,用户参与广度和深度都逐渐提高;伴随创意产出质量的阶段提升,用户参与深度逐渐提高,而用户参与广度只在创意产出质量后半阶段有显著提高。研究结果对我国消费电子企业动态采取措施引导用户参与创新有一定指导意义。     

互联网背景下共享型领导对团队创造力的促进作用研究:边界行为视角

互联网改变了人与人之间以及企业与企业之间的关系。创造力成为企业适应互联网时代的关键。基于边界理论视角,尝试从团队层面揭示互联网背景下共享型领导对团队创造力的促进作用。以北京和乌鲁木齐等地的30家企业128个团队共510位成员为样本,运用结构方程模型对样本数据进行分析,结果表明:共享型领导对团队创造力有显著正向影响;边界强化和边界缓冲行为在共享型领导和团队创造力之间起部分中介作用,尤其是边界跨越行为通过边界强化行为和边界缓冲行为对团队创造力起作用。研究结论为认识互联网时代团队创造力提供了新视角。