试析提升企业财务分析效果的措施

伴随着我国现代企业制度的建立与完善,企业的管理水平也在不断地提高.在市场竞争日趋激烈的当下,财务分析已成为企业管理的核心组成部分.只有通过翔实的资料、丰富的经验等要素的综合运用,才能介到真实可靠的分析结果,才能够真正地为企业管理者的决策提供帮助.     

如何调动采掘区队积极性 加强高产高效矿井建设

当前．加强高产高效矿井建设是各煤炭企业的必修课。笔者认为．煤炭企业应以创建高产高效采掘区队为突破口，提高创建“双高”矿井建设的水平。重点要从以下几个方面入手：     

对一份价格听证代表名单的分析

价格听证可以使与民生有重大关系的产品和服务的价格更符合社会公众的利益要求,更有利于社会的稳定发展。但就一份武汉市物价局主持的轨道交通票价听证会代表名单进行分析后看,至少在听证代表的构成方面就缺乏足够的公正性和透明度,缺乏对消费者利益的有效保护,消费者在价格博弈中常常处于不利的环境。所以,有关国家机构应该建立一个能较充分反映各方利益的公正的代表机制,适当让处于弱势地位的消费者代表有更充分的发言权和影响力,让供需双方在相对均衡的条件下找到双方利益的契合点,真正实现“公平、公开、公正”原则。     

谈社会主义市场经济与精神文明建设的辩证关系

本文论述了社会主义市场经济与精神文明建设的辩证关系。     

R&D subsidy,intellectual property rights protection,and North–South trade: How good is the TRIPS agreement?

This paper investigates the competition in technology and production between a firm in the North (developed country) and a firm in the South (developing country), and how such competition may be affected by the North’s subsidy on technology improvement and the South’s intellectual property rights (IPR) protection level. It is argued that allowing the North to choose the policy first could bring Pareto improvement. This paper also shows that requiring only the South to tighten its IPR protection (as required by the TRIPS agreement) without putting similar pressure on the North to provide more R&D hurts the South. A more rewarding outcome exists if both the IPR protection level and the technology subsidy rate are chosen optimally. We point out that maximizing world welfare does not consequently hurt the South, or require a tightening of IPR protection in the South.     

生态环境经济核算模型及其研究

This paper explains environmental problems from the point of R to the "System of Integrated Environmental and Economical Accounting" (SEEA) promulgated by United Nations in 1993, the authors have set up a model of environmental and economic accounting after the discussion and m tion of the concepts ction, assets, and environmental costs. Taking ecological environment of Chongqing as an the en tal and economic analyses is done. The results of the model reflect sustainability of ecological environment and mental costs directly or indirectly in macro-economy.     

论中部崛起的系统联动战略

中部地区有丰富的自然资源优势、生态环境优势、经济低成本优势、区位优势和后发优势,为什么在新一轮的全国生产力大发展中,经济差距却拉大了?其症结的成因是多方面的。因而实现中部地区崛起的战略必须是系统的,必须从国家宏观层面、区域中观层面和市场微观主体层面实施系统战略联动,才能促进中部地区崛起,从而实现区域协调、可持续发展的战略目标。     

商业银行分支机构的绩效考核——平衡计分卡的视角

在总分行制的银行体系下,对银行分支机构的考核一直是一个棘手的问题。当前我们对银行分支机构的绩效考核普遍存在诸多问题,这妨碍了银行核心竞争力与经营绩效的提升,助长了银行系统的风险暴露;针对银行分支机构绩效考核存在的问题,本文基于平衡计分卡的基本思想,提出了银行分支机构绩效考核应当遵循的原则与思路,并为分支机构考核设计出了恰当的指标体系。     

从含钴废料中回收钴的研究进展

介绍了从转炉渣、净液钴渣、镍钴硫化物三种含钴废料中回收钴的方法。     

Comparing Operational Efficiency of Mobile Operators in Brazil, Russia, India and China

Using partial factor productivity and data envelopment analysis approaches, this study measures and compares the operational efficiency of the 10 dominant mobile operators in Brazil, Russia, India and China （BRIC） between 2002 and 2006. The results of data envelopment analysis indicate that the two leading Brazilian mobile operators, Vivo and TIM, are fully efficient throughout the entire period of study, however, Indian mobile operators are the least efficient among BRIC operators. Interestingly, the findings of this study verify that full operational efficiency can be achieved by operators with large revenues, such as China Unicorn, and by other, y with medium and small revenues, such as Hvo, TIM and Oi. Partial faetor productivity demonstrates that 3 of the 4 Brazilian mobile operators, Vivo, TIM and Oi, have remarkable productivity ratios, and that the state-owned operator, China Unicom, has the highest revenue per capital expenditure among BRIC operators. In contrast, Indian mobile operators ＇productivity ratios are generally low compared to other BRIC mobile carriers.