内部控制是利益的平衡机制——法的价值与人本思想的衔接

内部控制是企业或其他主体为规范其内部各环节各利益主体的行为,为协调其活动的有序有效运行而建立的内部机制。法是国家为规范社会构成要素特别是行为者的行为,协调相互关系,保障各利益主体的特定利益机制。如果把企业看成一个国家,或反过来把国家抽象为一个企业,我们发现内部控制方法与法有着惊人的相似之处——利益平衡。     

一种项目采购模式的博弈分析

本文试图用经济学理论 (主要是博弈与信息经济学的理论 )来分析目前工程项目建设中采用的一种工程设备、材料的采购模式。文章首先提出这种模式的内容与特征 ,然后就制度内各参与方 (主要为业主、承包商、供货商 )之间的博弈进行分析 ,分不完全信息博弈、完全信息博弈两种情况来分析这种采购制度下达到的均衡。     

对铁路行包房经营配送业务的探讨

经合现代物流的发展特点，对铁路行包房经营配送业务的可行性进行了分析，提出在铁路行包房建立配送中心经营配送业务，并具体阐明了基本思路和应该注意的问题，对于促进铁路行包运输物流化将起到推动作用。     

The price relationship between organic and non-organic vegetables in the U.S.: evidence from Nielsen scanner data

This study investigates price relationships between organic and conventional carrots, tomatoes, and lettuce in the U.S. utilizing Nielsen scanner data from 2006–2015. We employ a threshold vector error correction model (TVECM), threshold vector autoregressive model (TVAR), and threshold cointegration test to test whether market integration exists between organic and conventional vegetables as well as the existence of asymmetric price transmission. The results find positive long-run relationships between organic and conventional prices of carrots and tomatoes and show the existence of asymmetric price transmission in price pairs of lettuce and tomatoes. Our findings suggest that the price relationship between organic and conventional vegetables varies by characteristics, such as shelf life, volatility in the price premium, and substitutability.     

庭院经济与我国农业发展中的“热点”“难点”问题

本文就我国一些地区“庭院经济”发展对解决当前农村的一些关键问题(如庭院占地、农村剩余劳力安排、城市“菜蓝子”工程、农民脱贫与致富、农业发展基金的积累、农村孤寡老人和病残人员的生活保证)的作用和地位作了分析。     

网络商务声誉博弈新论

当前网络商务欺诈现象日益增多,使得刚刚兴起的网络经济出现发展性障碍.一般的研究中,较为注重信用制度在网络环境下的变革和建立.本文则以一个全新的视角,借助博弈方法,从网络市场销售商行为和动机入手进行研究,试图为我国网络经济的健康发展提供制度设计的理论依据.     

Determining the going market value of a business in an emerging information technology industry: The case of the cellular communications industry

Given the phenomenal growth or the anticipation of growth in certain information technology industries, concerns for economy of scale, market access and expansion, and the need for ongoing research and development are resulting in mergers, acquisitions, and strategic alliances. A key question in such industries is what is, or should be the going market value of a business? This paper suggests an approach to imbed market penetration models in the popular value-based planning approach suggested by Rappaport [36] to obtain the going market value of a business. The model developed in implementing the approach is tailored for the cellular communications industry. Limitations and adaptations of the approach to other industries are discussed.     

TCP/IP拥塞控制研究

综述了Internet上TCP/IP拥塞控制研究方面一些最新的工作,分析了拥塞控制的原理、TCP/IP拥塞控制所使用的典型技术,并着重论述了TCP/IP拥塞控制所面临的问题,包括自相似性问题、效率问题、区分服务等问题,并提出进一步研究的方向。     

Inoculating consumers against deception: The influence of framing and executional style

This study examines conditions affecting consumer susceptibility to advertising deception and educational efforts designed to inoculate consumers against it. Results show that consumers are best able to detect deception when their frame of reference (cognitive or affective) is incongruent with the advertisement's executional style (attribute or emotional). Attempts to inoculate consumers against deception by providing factual brand comparisons have their strongest effect among consumers with an affective frame of reference and for emotionally charged ads.

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Die Immunisierung von Konsumenten gegen werbliche Irreführung: Der Einflu der persönlichen Informationsausrichtung und des werblichen Argumentationsstils

Zusammenfassung Die Studie befa\t sich mit den Bedingungen werblicher Irreführung von Konsumenten und mit den Bemühungen der Verbrauchererziehung, Konsumenten durch vergleichende Warentestergebnisse gegen solche Irreführung zu immunisieren. Ihre Ergebnisse zeigen, da\ Konsumenten werbliche Irreführung am ehesten dann durchschauen, wenn ihre persönliche Informationsausrichtung (kognitiv oder affektiv) nicht mit dem werblichen Argumentationsstil (informativ oder emotional) übereinstimmt. Versuche, Konsumenten mit Hilfe vergleichender Warentest-Informationen gegen werbliche TÄuschung zu immunisieren, sind am wirkungsvollsten bei Konsumenten mit affektiver Informationsausrichtung und bei emotionshaltiger Werbung.

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The authors wish to thank Joel Cohen and the Editors and reviewersof Journal of Consumer Policy for their valued suggestions, and Jill Joyce for assistance in data collection and analysis.     

The Two Faces of Analyst Coverage

We find that positive excess (strong) analyst coverage is associated with overvaluation and low future returns. This finding is consistent with the view that excessive analyst coverage, driven by investment banking incentives and analyst self-interests, raises investor optimism causing share prices to trade above fundamental value. However, weak analyst coverage causes stocks to trade below fundamental values. This finding indicates that investors tend to believe that these firms are more likely to be plagued by information asymmetries and agency problems. The results remain robust after controlling for the possible endogenous nature of analyst coverage and analysts' self-selection bias.