关于高校财务管理的几点思考

伴随着全面改革的深入,高校财务管理工作应进行如下改革:一是打通内外资金渠道,实行综合财务管理;二是建立健全硬化内部财务管理制度来规划学校的经济活动;三是转变会计职能,拓宽会计领域;四是充分挖掘内部潜力,提高现有资金的使用效益.如此才能满足高等学校教育体制改革的需要.     

Welfare paradox in economic restructuring

It can be proved theoretically that, because of the previously existing price and structural distortion, a welfare paradox is possible in the former command economies during the transition period. This paradox refers to a situation in which a welfare gain is accompanied by a fall in the reported GNP figure.     

THE HOLIDAY EFFECT IN STOCK RETURNS: EVIDENCE FROM THE OTC MARKET

The patterns of daily returns in over-the-counter (OTC) stocks are examined to determine if a holiday effect exists in the OTC market. For the sample period of 1973–1989, test results provide evidence of unusually high returns on pre-holiday trading days and unusually low returns on post-holiday trading days in the OTC market. Additional analyses indicate that other documented calendar anomalies do not cause the pre-holiday effect, but the day-of-the-week effect apparently drives the post-holiday effect.     

Looking for contagion in currency futures markets

This article tests whether there are pure contagion effects in both conditional means and volatilities among British pound, Canadian dollar, Deutsche mark, and Swiss franc futures markets during the 1992 ERM crisis. A conditional version of international capital asset pricing model (ICAPM) in the absence of purchasing power parity (PPP) is used to control for economic fundamentals. The empirical results indicate that overall there are no mean spillovers among those futures markets, but they are detected during the crisis period. That is, past return shocks originating in any one of the four markets have no impact on the other three markets during the entire sample period, suggesting that these markets are weak‐form efficient. However, this weak‐form market efficiency fails to hold during the market turmoil, especially for British pound and Swiss franc, and the sources of contagion‐in‐mean effects are mainly due to the return shocks originating in three European currency futures markets. As for the contagion‐in‐volatility, it is detected for British pound only because its conditional volatility is influenced by the negative volatility shocks from Canadian dollar, Deutsche mark, and Swiss franc, with Deutsche mark playing the dominant role in generating these shocks. JEL Classifications: C32; F31; G12. © 2003 Wiley Periodicals, Inc. Jrl Fut Mark 23:957–988, 2003     

MANAGING VENDOR INVENTORY IN A DUAL LEVEL DISTRIBUTION SYSTEM

Collaborative arrangements among members of the supply chain have received a great deal of interest in recent years as a means of reducing costs. One such arrangement is vendor managed inventory (VMI). VMI allows the vendor to make decisions concerning the quantity and timing of deliveries to the retailer. Such an arrangement offers the potential of a more efficient supply chain by removing the negative effects of retail ordering policies. A thorough review of the literature was conducted to identify factors likely to impact the performance of a VMI partnership. Computer simulation was used to study the effects of these factors from both the vendor's and retailer's perspectives. The results lend insight into the performance of VMI and guidance for managers as to the environments in which VMI is most effective.     

迎接私营经济发展的新阶段——学习十六大报告体会之一

<正> 党的十六大在经济理论和经济发展方针方面的最大贡献有两个:一是建设全面小康社会,二是进一步发展非公有制经济,二者互为条件,相互促进,共同服从于我们党发展经济的根本目的——“提高全国人民的生活水平和质量”。用这样两个经济理论和方针来指导实践,必将带来社会主义市场经济体制的完善。     

"无过错责任"不是"猛虎下山"——对《最高人民法院关于审理触电人身损害赔偿案件若干问题的解释》的理解

“无过错责任”又称“无过失责任”、“客观责任”、“危险责任”、“严格责任”或“特殊侵权民事责任”，是指没有过错造成他人损害的，依法应当由与造成损害原因有关的人承担民事责任的确认责任准则。执行这一原则，主要不是根据责任人的过错，而是基于损害的客观存在，根据行为人的活动及所管理的人或物的危险性质与所造成损害后果的因果关系，它是一种不完全具备一般侵权民事责任的成立要件，也不一定直接由实施违法行为人承担主要责任的法律责任承担方式。     

德国如何成功举办世界杯足球赛

2006年德国世界杯足球赛是2008年北京奥运会之前全球最大的体育赛事。北京市发改委奥运经济高级顾问黄为专程前往德国，为北京奥运求取真经。[编者按]     

构建社会主义和谐社会与公共关系

构建社会主义和谐社会,是我国全面建设小康社会、开创中国特色社会主义事业新局面的一项重大任务,适应了我国改革发展进入关键时期的客观要求,体现了广大人民群众的根本利益和共同愿望。公共关系作为组织内求团结、外求合作的传播沟通艺术,正是一种追求组织与组织,组织与社会和谐共存、和谐交往、和谐发展的社会活动。文章就公共关系的历史、本质、职能等方面谈公共关系在构建和谐社会中的作用。     

AN EVALUATION OF PROCESS‐ORIENTED SUPPLY CHAIN MANAGEMENT FRAMEWORKS

Supply chain management (SCM) is implemented by integrating corporate functions using business processes within and across companies. Several process‐oriented frameworks for SCM have been proposed but only two of these provide sufficient detail to enable implementation. We evaluate the Supply‐Chain Operations Reference (SCOR) framework and The Global Supply Chain Forum (GSCF) framework using four criteria and identify their relative strengths and weaknesses.