中国城乡老年人口状况追踪调查抽样与加权方法研究

对2000年12月、2006年6月和2010年12月开展的三次中国城乡老年人口状况追踪调查的抽样方法、数据评估和加权模型做了详尽介绍,以便为各界学者、研究人员和在读研究生使用这套数据时,对数据来源有充分了解。按与人口规模成正比的概率抽样(PPS)方法进行分级多阶段抽样框,对涉及的2万名老年人入户调查所获得的原始数据,利用调查时点左右的人口普查或1%人口抽样调查60周岁及以上人口相关结果,通过相应的加权评估,足以推论调查时点我国大陆地区老年人口的总体状况,亦可对五年内的变化状况做短期估值预测。     

Attribute Elicitation in Marketing Research: A Comparison of Three Procedures

This article compares three attribute elicitation procedures commonlyapplied in marketing research—free elicitation (FE), hierarchicaldichotomization (HD), and Kelly's repertory grid—on type ofinformation generated, convergent validity, efficiency in datacollection, and consumers' reaction to the elicitation task. On mostcriteria, RG and HD were not significantly different. The maincontrasts were found between FE on the one hand and RG and HD on theother hand. FE yielded more attributes, a higher proportion of abstractattributes, and a higher level of articulation and was more timeefficient. FE was also evaluated more positively by respondents thanthe other two techniques. Despite these differences, the threeprocedures exhibited a considerable degree of convergent validity interms of the basic categories of concepts uncovered in the elicitationprocedure. Unless the marketing research technique for which theattributes are elicited requires attributes at a low level ofabstraction, the results suggest that FE is to be preferred to HD andRG.     

Administering the Employment Relationship: The Ethics of Conflict Resolution in Relation to Justice in the Workplace

The purpose of this paper is to provide a historical overview of the ethical concept of organizational due process in relation to contemporary issues in the utilization of company grievance procedures in the rapidly growing nonunion arena. Another objective of this paper is to appraise the current practices that employers have evolved for resolving issues generated by grievances, particularly those of professional, white collar employees.     

Deprival value and fair value: a reinterpretation and a reconciliation

Measurement is an important current issue for financial accounting standard-setters. Current values are increasingly replacing historical cost measures, but an important unresolved issue is the precise form that current value should take. In this paper two alternative measurement bases that have appeared in accounting standards. Deprivai Value (sometimes called Value to the Business) and Fair Value, are explained and compared. They are then reconciled by making the following three adjustments to their conventional definitions.

(1) In the case of Deprival Value, situations in which net realisable value exceeds replacement cost imply that there is a profitable redevelopment or redeployment opportunity, so that net realisable value is regarded as the appropriate measure of Deprivai Value.

(2) In the case of Fair Value, transactions costs (including installation and removal costs) are added to acquisition values and deducted from disposal values.

(3) In the case of Fair Value, it is assumed that net realisable value represents the ‘highest and best use’, except when it is exceeded by both replacement cost and value in use. In the latter case, ‘highest and best use’ (and therefore Fair Value) is inferred by assuming profit-maximising behaviour by the owner.

It is suggested that the resulting synthesis represents a method of current valuation which is consistent with the objective of measuring the asset in terms of the economic opportunities that are available to its current owner in the condition and location in which it is currently to be found.     

基于工业工程的医院门诊流程优化研究

本文以双鸭山市某三甲医院为例,针对医院门诊部就诊流程的特点,运用工业工程相关理论进行研究。对医疗产业的特殊性进行了分析,通过研究该医院门诊部就诊流程,针对现存的瓶颈环节提出变频工作制,呼叫排队系统,"一卡通"等实施方案。     

Alliances and negotiations: an incomplete information example

We study a bargaining game between an individual and an ‘alliance’ in the sense of Manzini and Mariotti (J Econ Theory 121:128–41, 2005), in which the opponent of the alliance is incompletely informed about the relative strengths of its members. The best equilibrium outcome for the alliance under a unanimity rule is not attainable with a non-unanimity rule. However, unlike in the complete information model, less than optimal outcomes and delays may occur with positive probability even under unanimity, depending on the prior beliefs and the preferences of the agents. We are grateful to a careful referee for comments. We wish to thank Clara Ponsati for useful comments.     

中国土地征收程序模式之转型：从管理主义到协商合作

研究目的:通过对中国不同时期土地征收程序制度的梳理,探寻其制度特点及发展趋势,找到符合经济社会发展需求的程序模式。研究方法:规范分析法、历史分析法、归纳总结法。研究结果:中国土地征收程序制度整体上强调管理、注重效率,政府主导各个程序环节,被征收人主体地位不被重视,表现出浓厚的管理主义色彩。研究结论:管理主义型土地征收程序制度已不适应当代社会发展需求,应努力构建协商合作型土地征收程序制度,需要在土地征收各个环节加强被征收人主体地位、信息公开、协商沟通、说明理由、权利救济等制度建设,才能更好地实现土地征收中的公平正义。     

我国行政法平衡论应多借鉴控权论的理念精髓

介绍了英美国家流行的控权论和我国大部分学者持有的平衡论,并对两者从行政法的目的、内容、原则、手段4个角度进行了比较。认为：控权论与平衡论各有利弊,建议在我国行政体制改革的进程中,应多借鉴控权论中的一些理念精髓。     

'Smoothing' Manifestations in Fourth Quarter Results of Operations: Some Empirical Evidence

'Smoothing' Manifestations in Fourth Quarter Results of Operations: Some Empirical Evidence
The subject of smoothing of annual income numbers has occupied a good deal of the accounting literature. The finding of most studies was that managers of firms did behave as if they intended to impart a smoother trend to accounting earnings. The availability of quarterly reports provides us with an opportunity to gain insights into the timing of smoothing decisions. The paper tests the hypothesis that the observed first three quarters' results trigger actions by management during the fourth quarter that appear as smoothing behaviour. The findings indicate that the manifestations of end-of-year actions by managers are consistent with the possible attempt on their part to alter fourth quarter reported results so as to offset extreme deviations of the first three quarters' reported numbers from a given, predefined, 'normal' trend presumably deemed by managers to be desirable to report.