America's “exceptional” transition to capitalism: A counter view

This paper is a response to part two of Rob Bryer's (RB) analysis of the development of capitalism in the US, focusing on the second half of the 19th century when the nation was transformed into the world's largest industrial power. We argue that RB's view that America became a capitalist economy only post-1900 is counterintuitive given the scale of output, the rate of acceleration, and the accumulation and concentration of capital prior to that date.     

The Educational Choice Anomaly for Principles Students: Using Ordinary Supply and Demand Rather than Indifference Curves

The surprise value of many economic observations makes the economics discipline quite interesting for many students. One such anomaly is that providing “free” education in an effort to reduce the number of dropouts can often result in a lower level of educational quality purchased. This result is easy to show with indifference curves, but many instructors of introductory courses do not introduce this analytical technique. As a consequence, a result that many students find quite interesting is seldom presented. The authors show that it is easy to clarify the educational choice anomaly with ordinary supply and demand curves. Moreover, the exercise of doing so provides students with a greater understanding of benefit/cost analysis as well as consumer and producer surplus.     

Financial Accounting Reform in Flemish Municipalities: An Empirical Investigation

This paper examines the cross-sectional differences in the level of adoption and implementation of the financial accounting reform in Flemish municipalities. For the first time ever in Belgian governments a cash-based budgetary accounting system is obligatorily being supplemented by an accrual accounting system. This study is based on an empirical analysis of municipal accounting practices and annual accounts 1995 in Flanders. The findings indicate that municipalities are coping with a lot of problems regarding transferability of business accounting and the study reveals significant factors explaining the level of compliance with the reformed accounting regulations.     

基于利益相关者集体选择的企业所有权形成机理推演

企业所有权形成是利益相关者集体选择的结果，需经历两次集体选择过程。第一次集体选择是所有社会成员对“企业”这种经济主体所有权共识的普选过程，即宏观层面选择，其结果是形成对所有企业所有权都具有约束力的法律、法规或者规章制度等；第二次集体选择则是在第一次集体选择形成的正式规则框架下，由特定企业的利益相关者对特定企业所有权所进行的集体选择，即微观层面选择，其结果是形成多样化的所有权结构。     

Cost Accounting and Performance Measurement in a Just-in-Time Production Environment

There are normative statements in the literature, backed up by case observations and anecdotal evidence, which indicate that manufacturing companies operating just-in-time (JIT) production management systems should also change their cost accounting systems and place greater reliance on non-financial performance indicators. This study provides empirical evidence suggesting that JIT manufacturing companies which have made some degree of modification to their costing system demonstrate higher performance than JIT companies which have not made changes. The results also suggest that greater use of non-financial performance indicators is associated with higher performance irrespective of the production management system adopted.     

会计基本假设:概念层次辨析与重新认识

从历史发展和逻辑分析的角度， 对公认的四项会计基本假设（ 会计主体、持续经营、会计分期和货币计量） 的概念层次进行重新划分， 并就各项会计基本假设的内容提出自己的新观点。嗣后本文对四项会计基本假设的内涵进行适当的修正， 并提出增添会计计量属性假设的新思路。     

公共选择视角下的反垄断法农业豁免制度研究

反垄断法的农业豁免制度是农业市场领域各方利益主体竞争和平衡的结果,基于农业生产的自然原子式结构和农产品本身的特性,农业豁免是各个国家的反垄断法普遍接受的特殊制度。根据公共选择理论,农业豁免实质是各方主体在追寻自我利益的基础上,在利益集团的参与下,针对农业领域的特殊性作出的协调措施,其基本的制度价值是在维护竞争和允许监管的双重体制下的实现农民利益的维护和促进经济发展的根本目标。     

浅谈我国会计教育改革

传统的会计教育对学生的创新意识、创新能力的培养是非常匮乏的。随着社会经济的不断发展，传统的教育手段已难以适应新形势的要求。会计要走出困境，会计教育的改革势在必行。     

High-speed rail and office location choices. A stated choice experiment for the Netherlands

High-speed rail is seen as a factor contributing to the attractiveness of a location for economic activities. This paper focuses on how the level-of-service characteristics of railway stations, and in particular the presence of high-speed train services, influence the attractiveness of locations for specific types of offices. The results are presented for a stated choice experiment for location choices of offices in the Netherlands. It is concluded that the availability of high-speed train services contributes to the attractiveness of a location for offices. For internationally-oriented offices the areas around stations with international high-speed train services are attractive because of their good international accessibility. We also found an indication that high-speed train services can raise the status of an office site. In the Netherlands, the domestic high-speed train services are less relevant for location choices, because of the small domestic distances. Besides high-speed train services, other location characteristics that determine how well a site is connected to the railway network are also found to be important for location choices. Thereby differences between offices occur, which can partly be explained by the number of trips to/from an office.     

在电工实训中融入工程成本核算理念的探讨

近年来，高等职业就业形势严峻，每个就业岗位在就业能力方面都面临着不同层次的竞争。文章探讨了高职院校职业教育在电工实训中融入工程的成本核算理念，以更好地适应和满足社会和企业的用人需求。