开展农业标准化 棉花生产上台阶

阐述了把标准化工作与发展“两高一优”农业有机地结合起来的必要性和应用标准化手段，积极开展棉花生产综合标准化工作所取得的成绩。     

Transportation rates, market structure and the production-location decision : A note

This note examines the effects of market structure on production and location decisions of an oligopolistic firm. It shows that if transportation rates are a function of quantity shipped and distance traveled, a linearly homogeneous production function is not sufficient to ensure independence between the optimum location and market structure unless (i) the elasticities of transportation rates with respect to quantity shipped are constant and identical, and (ii) the ratios of marginal products to the marginal transportation costs are equal for each input. This results is significantly different from Hwang and Mai's in the constant transportation rates case.     

探析我国注册会计师合约鉴证业务的建立和开展

自1853年第一个注册会计师专业团体——爱丁堡会计师协会诞生至今,注册会计师的业务范围随着经济的不断发展和社会环境对注册会计师们要求的日益提高也经历了不断的拓展和延伸。通过弗林特(DavidFlint)在《审计哲学与原理导论》中的表述“审计是一种确保受托责任有效履行的社会     

山东半岛城市群内的产业集群发展对策

我国学者胡昱将产业集群模式分为市场创造的产业集群模式、外商直接投资形成的产业集群模式、内源型品牌企业带动的产业集群模式。在山东半岛城市群内，内源型品牌企业带动的产业集群发展良好，外商直接投资形成的产业集群的发展一般，市场创造模式的产业集群的发展较弱，此外，集群内企业还存在着“聚”而不““群”现象。因此，要在加强群内龙头企业的培养的同时，发展众多的中小企业，充分发挥政府的推动和引导作用。     

凝聚力在一个单位生存和发展中的作用

通过浅析凝聚力的形成和影响因素 ,使大家认识到凝聚力在一个单位生存和发展中的重要作用 ,同时大力推进凝聚力工程     

国内外尾矿综合利用浅析

结合国内外一些实践经验,综合阐述了当前尾矿资源开发利用的发展.尤其是某些国外先进的治理模式,值得我们学习借鉴.     

Corporate capital structure and pension-funding strategy

This article provides an integrated analysis of pension funding and corporate financing strategies in the presence of default risk. The article shows that when the marginal personal income tax rate is constant, the financing decision with respect to pension funding is influenced entirely by tax considerations. When the marginal personal income tax is progressive, the optimal financing of pension funding depends on the cyclical nature of the firm (as characterized by the sign of beta), the riskiness of pension assets, and ERISA regulations concerning the pension-benefit guaranty rate, the marginal pension insurance premium and the firm's legal responsibility for its unfunded pension obligations. It is shown that a necessary condition for partial pension funding is that the marginal insurance premium imposed by PBGC must be less than actuarially fair, and a necessary condition for pension funding to be financed by both debt and equity is that beta must be positive.     

评马克思对人的本质的认识

马克思在1845年《关于费尔巴哈的提纲》(以下简称《提纲》)中提出了他的名论断：“人的本质并不是单个人所固有的抽象物，在其现实性上，它是一切社会关系的总和”。①初学往往认为，该论断真正揭示了人的本质，是马克思关于人的本质思想最完整、最深刻的表述。本则不以为然，而是试图从纵向梳理马克思对人的本质的认识过程，来透视这一论断所具有的方法论意义；从横向梳理马克思对人的本质认识的三个层面：劳动、社会关系和需要的关系，来揭示人的本质丰富而完整的内涵，以利于我们更好地理解马克思对人的本质的认识。     

An analysis of proxy statement leadership structure justification disclosures

The Dodd-Frank Act’s qualitative disclosure requirements have prompted a call in the accounting literature for greater qualitative disclosure scrutiny. In this paper, we investigate the informativeness of qualitative leadership justification disclosures required by Section 972 of the Dodd-Frank Act. The disclosures are divided between justifying combining the CEO and Chairman of the Board (CEO Duality) and splitting these two positions (split structure). We use content analysis in our investigation. We discover that the two types of justifications are very different. The split structure disclosures tend to be ‘boiler plate’ and lack informativeness. In contrast, our tests suggest that CEO Duality justifications are informative. Our tests suggest that disclosures’ intensities in CEO Duality firms are positively associated with an increasing volume of information that supports CEO Duality as the more appropriate leadership structure choice. Additionally, our test results show that leadership disclosures change users risk perception, but only for CEO Duality firms. This suggests that investors believe in and are using the disclosures when making their investment decisions.