不确定性、财务状态与财务行为

本文认为不确定性是主观和客观的不同状态,风险是主观认识偏离客观状态的结果。财务的功能就在于如何正确分析、识别财务状态,相机选择财务行为,使财务行为与财务状态保持动态协调一致,以保持财务政策的时间一致性。     

试论生态经济农业

解决传统农业生产模式生态与经济发展的矛盾，缓解生态危机，关键在于建立能实现经济与生态共同繁荣的生态经济农业模式，使经济发展与生态发展融合为一个完整的有机整体，达到生态与经济、人与自然在更高发展水平上和谐统一，21世纪，人类的生存与发展将进入生态经济时代，应该应用生态经济农业的观念指导现代农业，把农业经济行为同生态环境看做一个相互制约的系统，建立人与自然的和谐关系。减少和避免违反自然规律和经济规律的行为。     

(Under)Mining local residential property values: A semiparametric spatial quantile autoregression

Rock mining operations, including limestone and gravel production, have considerable adverse effects on residential quality of life due to elevated noise and dust levels resulting from dynamite blasting and increased truck traffic. This paper provides the first estimates of the effects of rock mining—an environmental disamenity—on local residential property values. We focus on the relationship between a house's price and its distance from a nearby rock mine. Our analysis studies Delaware County, Ohio, which, given its unique features, provides a natural environment for the valuation of property‐value‐suppressing effects of rock mines on nearby houses. We improve upon the conventional approach to evaluating adverse effects of environmental disamenities based on hedonic house price functions. Specifically, in the pursuit of robust estimates, we develop a novel (semiparametric) partially linear spatial quantile autoregressive model which accommodates unspecified nonlinearities, distributional heterogeneity, as well as spatial dependence in the data. We derive the consistency and normality limit results for our estimator as well as propose a consistent model specification test. We find statistically and economically significant property‐value‐suppressing effects of being located near an operational rock mine which gradually decline to insignificant near‐zero values at roughly a 10‐mile distance. Our estimates suggest that, all else equal, a house located a mile closer to a rock mine is priced, on average, at about 2.3–5.1% discount, with more expensive properties being subject to larger markdowns.     

Multi-stakeholders’ assessment of bike sharing service quality based on DEMATEL–VIKOR method

ABSTRACT

Bike sharing is a sustainable mode of urban transportation. Assessing the perceived service quality is essential to improve the development of bike sharing. Most of the existing research evaluates the service quality of bike sharing only from the perspective of its users. This study assesses the perceived quality gap among four different stakeholders including government regulators, platform operators, bike association and users. First, an evaluation criteria system consisting of sixteen criteria obtained from the five dimensions of tangibles, reliability, responsiveness, assurance and empathy is constructed based on a revised service performance model. Thereafter, a hybrid multi-criteria decision-making model that combines Decision-Making Trial and Evaluation Laboratory (DEMATEL) with VIsekriterijumska Optimizacija I Kompromisno Resenje (VIKOR) is proposed. Then, the model is applied to evaluate the service quality of bike sharing in Xi’an City. Finally, some useful suggestions are given to improve the bike sharing service quality from the perspective of multi-stakeholders.     

福建省农业全要素生产率变动原因的实证分析

本文利用Malmquist指数方法,测算了1990—2007年福建省的农业技术进步率、技术效率增长率以及全要素生产率增长率;然后,利用协整检验和脉冲响应函数动态模拟福建省对外开放(对外开放度)对福建省农业技术进步变化率、技术效率变化率的影响,以及对外开放和两者的协整关系,进而说明福建省对外开放对其农业全要素生产率变动的作用。结果表明:20世纪90年代以来,福建省对外开放与其农业技术进步、技术效率变化和全要素生产率增长具有长期稳定均衡关系;福建省对外经济开放对福建省农业技术效率具有促进作用,但对农业技术进步具有"挤出效应"。     

产业集群技术创新的动力机制研究

产业集群是现代社会实现技术进步、经济增长的重要载体,探讨产业集群中的技术创新动力机制问题旨在提出产业集群可持续发展的动力源泉。介绍了关于产业集群技术创新形成的动力、产业集群的技术扩散和产业集群技术创新的政策体系3个方面的研究,并分别作出了评价总结。     

政府信息化项目的策略模式选择

政府信息化项目的策略模式选择,对于降低政府信息化投资风险与投资成本、提高效益水平至关重要。以信息化项目的全生命周期为分析视角,探讨了政府信息化项目在各个环节可选择的各种策略模式,分析了不同策略模式的特点,并给出了策略模式选择的建议。     

会计职务犯罪的心理学分析

近年来有的财会人员经不住种种诱惑,采取非法手段,侵害国家、集体和人民的利益,其突出表现为做假帐。本文从心理学的角度分析了会计职务犯罪产生的因素,会计职务犯罪对社会的危害。最后,对如何预防会计职务犯罪,运用制度经济学原理从宏观和微观两方面提出了建议。     

领先企业科技创新能力评价指标体系的构建及应用

着重于实用性、可操作性原则,结合对领先企业的认识,提出了"领先企业创新能力"应同时包含科学创新能力的概念。以此为基础,建立了由4大因素、44个具体指标构成的、定性与定量相结合的企业科技创新能力评价指标体系。而后,选择AHP方法,针对领先企业评价指标的内涵,给出了评价的具体方法和步骤。最后,以洛阳市17家骨干企业为例,验证了本文方法的效果。     

价格涨跌幅机制对市场波动及换手率的影响

文章调查了价格限削机制对股票价格波动以及市场流动性的影响.首先刻画了实行价格涨跌幅限制后股票价格的变化特征,研究价格限制机制对股票价格波动的影响;随后在考虑延续冲击效应因素的基础上,通过对引入价格限制机制后投资者总成本的考察,研究了该机制对市场流动性的影响.文章结论认为,股票价格涨跌幅限制机制的引入,将增加股票市场的波动性,并且会导致投资者心理所能承受的潜在收益、损失量减小,使投资者更加频繁地买卖股票,从而增加市场换手率,进而提高整个市场的流动性.