美国国际贸易法院对中国木质卧室家具反倾销裁决的司法审查案评析

美国对华木质卧室家具反倾销案涉案金额近10亿美元,是中国入世以来国外对华反倾销涉案金额最高的案件。2005年8月23日,美国国际贸易法院对达艺家具诉美国商务部一案做出判决,判定商务部拒绝接受达艺提交证据的做法是不合法的,将此案发回商务部进行重新审查。本文分析了美国国际     

日本环境会计信息披露及其借鉴

环境会计已成为世界各国会计学界广泛研究的热门话题。而我国对于环境会计的研究尚处于起步阶段,尤其在环境会计信息披露方面比较落后。据笔者调查,目前在亚洲地区,相对其他国家而言,日本在环境会计信息披露的理论研究和实践方面做得较为出色。本文拟就日本和中国环境会计信息披露的现状作一分析比较,并找出我国与日本的差距,希望能对我国环境会计信息披露工作起到一定的借鉴作用。     

Optimizing the credit term decisions in supply chain finance

We study a credit term determination problem in the context of a supplier-buyer supply chain. The supplier's credit term decision is simultaneously made with its production and inventory decisions, and most importantly, it is impacted by the buyer's order quantity. We present a new game-theoretic framework to model this problem, which captures the interaction between the supplier's credit term decision and the buyer's order decision in a multi-period setting. An exact method based on nonlinear programming is implemented to obtain the optimal solutions. We apply our methodologies on a real world case. The computational results show that our approach significantly outperforms the heuristics with fixed credit terms, and either a short or a long credit term can be sub-optimal for the supplier in profitability. Our work offers the first data-driven model and solution approach that assists purchasing and supply managers to make optimal dynamic credit term decision in conjunction with production, ordering and inventory decisions in a game-theoretic setting.     

Do constraints created by economic growth targets benefit sustainable development? Evidence from China

An economic growth target is a declaration by policy authorities of commitment to that target and the corresponding allocation of resources. The constraints created by economic growth target are an important economic management method in China, which has helped China's economy to achieve remarkable achievements. However, it has also brought about serious environmental problems, threatening China's sustainable development. Using the data about economic growth targets in the work reports of 30 Chinese provincial governments from 2006 to 2017, this paper constructs several spatial measurement methods, such as the spatial Durbin model, to examine the constraints created by economic growth target's impacts on air pollution. The main conclusions are as follows. First, a significant “U-shaped” relationship exists between the constraints created by economic growth targets and air pollution. Second, the spatial Durbin model analysis revealed that PM_2.5 across China's provinces display significant positive spatial spillover effects and spatial agglomeration characteristics. Third, the direct, indirect, and total effects of constraints created by economic growth targets on air pollution are all statistically significant and depict a “U shape.” Finally, the constraints created by economic growth targets have an apparent threshold effect on air pollution, and the inhibiting effects increase with human capital and industrial restructuring. However, with the increase in foreign direct investments, constraints created by economic growth targets may increase air pollution. The conclusions of this paper are of great significance for improving the management of local government economic growth targets and sustainable development.     

Optimal Exchange-Rate Policy in a Model of Local-Currency Pricing with Vertical Production and Trade

In this paper, we examine optimal exchange-rate flexibility in a model of local-currency pricing with vertical production and trade. Following a large body of empirical evidence, we assume that final-goods prices are sticky, but intermediate-goods prices are flexible. We find that, unlike what is found in the literature, optimal nominal exchange rate is flexible under local-currency pricing. The key element in deriving our conclusion is the difference in expenditure shares between home and foreign households. The conclusion holds even if the degrees of home bias in production are identical between home and foreign final-goods producers, which contrasts with the findings in the literature.     

日本土地区画整理融资立法以及对中国的启示

中国建设用地整理融资滞后制约了建设用地整理的整体效益与规模,相关立法是规范、保障建设用地融资的基本要件。日本土地区画整理融资立法在规范体例、融资组织结构确立和融资模式设定上的经验,可为中国建设用地整理融资立法予以借鉴。应健全相关立法体系,确立符合国情的多元复合型建设用地整理融资结构,完善建设用地整理融资机构的职能。     

Employee well-being attribution and job change intentions: The moderating effect of task idiosyncratic deals

We developed and tested a research model in which employee well-being human resource (HR) attribution differentially influences the intention to change jobs across organizations (i.e., external job change intention) versus that within the same organization (i.e., internal job change intention). Furthermore, we posited that task idiosyncratic deals (I-deals) moderated the relationships between employee well-being HR attribution and external and internal job change intentions. Results indicated that employee well-being HR attribution was negatively related to external job change intention, but positively related to internal job change intention. Further, task I-deals significantly moderated the relationships between employee well-being HR attribution and external and internal job change intention. Specifically, employee well-being HR attribution played a less important role in reducing external job change intention when task I-deals were high rather than low. On the other hand, high task I-deals significantly strengthened the positive relationship between employee well-being HR attribution and internal job change intention. Our study extends the careers literature by differentiating the impact of employee well-being HR attribution on job change intentions within an organization compared with that across organizations and the important role of supervisors in enhancing or mitigating these effects.     

微波提取酵母胞内甘油的分析方法初探

本文探讨了面包酵母胞内甘油分析的预处理方法——微波破碎法。通过单因素实验分析,确定了胞内甘油的提取条件:酵母细胞用微波破碎3次、每次破碎10 s、间隔5 s,然后用10 mL蒸馏水提取30 min得到胞内甘油,此法简便、易提取,适用于天然产物的快速提取。     

法式长棍面包酵头发酵技术探析

本文就普通法式长棍面包、酵头及酵头法式长棍面包制作技术进行研究,并从外观、切面组织状态及口感等方面对面包成品比较分析,得出酵头面包无论是从外观状态、内部组织及口感等都与普通法式面包有很大的区别,有独特的优势。酵头法制作的法式长棍面包将成为该种面包的发展方向。