试论战略性作业成本管理的应用

战略性作业成本管理,是以作业为基础与企业战略相结合的一种全新的成本管理领域,战略性作业成本管理在产品结构和定价、客户关系管理、供应商的选择和供应商关系管理、产品设计和开发方面的应用对企业制定正确的战略决策具有极大价值,是企业获取有利的竞争优势的有效工具。     

烟草行业BPR实施方案研究

首先分析烟草企业实施BPR的必要性和基本原则，接着针对企业的实际情况研究企业BPR的实施方案；最后提出一幅理想的企业业务流程蓝图。     

预防性储蓄模型及其不确定性分解

本文构造了一个包含不确定性和消费增长率的预防性储蓄模型。将引致预防性储蓄的总不确定性分解成两个成分：利率波动的不确定性和消费增长率波动的不确定性；分别用利率的条件方差和消费增长率的条件方差度量不确定性。此外，本文还使用GARCH模型模拟上述两个条件方差，使对预防性储蓄的实证分析成为可能。     

“Itô's Lemma” and the Bellman Equation for Poisson Processes: An Applied View

Using the Hamilton-Jacobi-Bellman equation, we derive both a Keynes-Ramsey rule and a closed form solution for an optimal consumption-investment problem with labor income. The utility function is unbounded and uncertainty stems from a Poisson process. Our results can be derived because of the proofs presented in the accompanying paper by Sennewald (2006). Additional examples are given which highlight the correct use of the Hamilton-Jacobi-Bellman equation and the change-of-variables formula (sometimes referred to as ``Itô's Lemma'') under Poisson uncertainty.     

World Oil Depletion Models: Price effects compared with strategic or technological interventions

World oil depletion, including natural gas liquids, was modelled in the past by many authors. Recently, Guseo and Dalla Valle have introduced and Guidolin has applied a new approach following perturbed life-cycle diffusion models. Here we examine joint effects of economic and strategic or technological interventions using a Generalized Bass Model (GBM). Statistical analysis takes into account three different hierarchical levels: natural diffusion, long memory interventions and stochastic components. The main results confirm the statistical significance of historical 1970s shocks and highlight a strong long memory effect due to an increase in oil production after World War II. The estimated peak-date, 2007, and the 90% depletion time, 2019, are determined under an equilibrium intervention hypothesis.     

Environmental Policy in Open Economies and Monopolistic Competition

This paper analyses the implications of international trade for non-cooperative environmental policy in the case of local production externalities. A particular focus is on the potential effects of regulations on the variety of goods and the resulting international spillover caused by trade. A tougher domestic standard negatively affects the utility of the households abroad, since such a policy reduces their variety of imports (due to fewer domestic product inventions) or their consumption of each imported brand (due to higher import prices). Ignoring the negative spillover, non-cooperative governments implement inefficiently strict standards in equilibrium. In contrast to this clear-cut inefficiency result, the impact of international trade on the state of the environment is ambiguous.     

THE JOINT ARRIVAL AND DEPARTURE PROCESS FOR THE M/M/l QUEUE

We consider the M/M/1-queue and derive an explicit expression for the joint distribution of the number of arrivals and the number of departures in [0, t), given the number of customers initially present. The derivation is almost purely combinatorial, it avoids the use of generating functions, and immediately yields a simple probabilistic interpretation of the result.     

Thermodynamics and process analysis for future economic scenarios

Economists are increasingly interested in forecasting future costs and benefits of policies for dealing with materials/energy fluxes, polluting emissions and environmental impacts on various scales, from sectoral to global. Computable general equilibrium (CGE) models are currently popular because they project demand and industrial structure into the future, along an equilibrium path. But they are applicable only to the extent that structural changes occur in or near equilibrium, independent of radical technological (or social) change. The alternative tool for analyzing economic implications of scenario assumptions is to use Leontief-type Input-Output (I-O) models. I-O models are unable to endogenize structural shifts (changing I-O coefficients). However, this can be a virtue when considering radical rather than incremental shifts. Postulated I-O tables can be used independently to check the internal consistency of scenarios. Or I-O models can be used to generate scenarios by linking them to econometric macro-drivers (which can, in principle, be CGE models). Explicit process analysis can be integrated, in principle, with I-O models. This hybrid scheme provides a natural means of satisfying physical constraints, especially the first and second laws of thermodynamics. This is important, to avoid constructing scenarios based on physically impossible processes. Process analysis is really the only available tool for constructing physically plausible alternative future I-O tables, and generating materials/energy and waste emissions coefficients. Explicit process analysis also helps avoid several problems characteristic of pure CGE or I-O models, viz. (1) aggregation errors (2) inability to handle arbitrary combinations of co-product and co-input relationships and (3) inability to reflect certain non-linearities such as internal feedback loops.     

论风险投资中的尽职调查

通过对20多位风险投资家的调研,对他们尽职调查所必备的条件、策略及过程进行了系统分析,总结出其内在规律,以期对我国风险投资项目的筛选有所启示.     

呋喃酚的合成方法

根据原料的不同,呋喃酚合成方法可分为邻苯二酚法、邻氯苯酚法、环己酮法、硝基苯酚法、愈创木酚法、邻异丙基酚法、羟基苯异酮法等,文章对前几种较常见的合成方法的原理及工艺进展进行了详细的综述,并展望了呋喃酚合成方法的发展趋势。