美国德州输配电价机制政策与实践

就美国德州实施管制的输配电价进行了详细阐述,其中包括电价形成机制以及原始核定价格的过程、电价调整规定、实施管制方式等,并结合德州第一大输配电公司(美国TXU输配电公司)的真实数据说明电价机制具有调节作用。     

Success of activity management practices: the influence of organizational and cultural factors

This study examines the success of activity management practices and the organizational and cultural factors affecting success at each of Gosselin's (1997) three levels of activity analysis (AA), activity cost analysis (ACA) and activity‐based costing (ABC). Data were collected by survey questionnaire from a random sample of managers of Australian business units. The results indicate that activity management is moderately successful in Australian organizations, with greater use associated with higher levels of success. Two organizational factors (top management support and link to quality) were associated with success at each of Gosselin's three levels, whereas training was associated at the AA and ACA levels. The cultural factor of outcome orientation was associated with success at each level, with attention to detail important at the ABC level. Organizational factors were more strongly associated with activity management success than cultural factors.     

Adoption of activity management practices in public sector organizations

This paper examines the extent to which activity management practices are adopted by Australian public sector organizations at each of Gosselin's (1997) levels of Activity Analysis, Activity Cost Analysis, and Activity‐based Costing. The present paper replicates Baird et al. (2004), thereby enabling a comparison of the extent of adoption of activity management in the public sector with that reported in the private sector in Baird et al. (2004). The results reveal that the adoption of higher level activity management practices (Activity Cost Analysis and Activity‐based Costing) is less prevalent in public sector organizations, whereas they adopt Activity Analysis to the same extent as the private sector.     

企业供应链成本管理方法与关键环节

市场竞争已成为供应链与供应链之间的角逐,如何加强企业供应链成本的控制和管理,是现代企业不得不面对的重要问题。本文选取了两种较新的成本管理方法——供应链平衡计分法和作业成本法加以分析,并对实施过程中应注意的关键问题进行了探讨。     

退出成本、经理行为与国有企业改革

本文在现有理论的基础上将退出成本引入对经理行为的分析。分析表明,退出成本的存在会使经理采取积极行动以避免退出,经理的努力水平会随着退出成本的增加而提高;通过提高经理的退出成本,所有者以较少的剩余索取权激励使经理提供相同的努力水平。本文认为,退出成本过低是导致当前国有企业效率低下的重要原因之一。国有企业改革应该多管齐下,在当前推行产权改革、治理结构优化和剥离政策性负担、引入竞争机制等一系列改革措施的同时,政府还应该采取措施以提高国有企业经理的退出成本,以避免其他改革措施事倍功半。     

关于项目竞争力分析的探讨

从总量平衡与目标市场,产品完全成本,竞争策略,经济评价与竞争力分析等四个方面对项目竞争力进行了探讨,提出项目竞争力分析是项目经济评价的重要补充,对提高项目前期评价水平具有重要的意义。     

Global Trends and Issues in Value Added Taxation

Since the late 1960s, the VAT has become one of the mainstays of the tax systems in over one hundred countries. Apparently, its revenue raising and neutrality properties make it an attractive tax in a rapidly integrating, high-tax world. Following an overview of VATs throughout the world, this article examines various VAT structure and policy issues under the following headings: tax coverage features, tax base aspects, hard-to-tax sectors, rate structure issues, and interjurisdictional coordination problems. It is shown that the normative requirements of a good VAT are often met only in the breach.     

The impact of low-cost carriers on airport choice in the US: A case study of the Washington–Baltimore region

Previous research has shown that low-cost carriers (LCCs) may stimulate traffic at an airport by offering low fares. Using passenger survey data from the Washington–Baltimore region’s three airports, we find that the benefits of LCCs to airports extend beyond the traffic generated directly by the LCCs through their low fares. In addition, we find that the mere presence of an LCC at an airport can attract passengers, even to competing carriers. These “halo effects” from LCC presence increase the significance to airport managers of attracting LCCs in order to generate passenger demand.     

An Update on Product Recalls

Abstract

A firm producing consumer products cannot shield itself from product recalls 100% of the time. However, actions can be undertaken to decrease the likelihood of having to recall a product. Once a recall is inevitable, and the process begins, the firm can make the recall process a much smoother one than it would be for an unprepared firm. After the recall is complete, the firm will still have a great deal of work to do to bring it to the best possible conclusion. Regardless of the severity of the recall, there will almost always be opportunities for the firm to improve its processes and to gain the confidence of consumers.     

基于TSP约束的城乡一体化物流配送体系的构建

在TSP模型约束下,对城乡一体化物流网络系统进行构建需要政府、行业协会与物流企业三个层面资源的集成。为使物流网络运营不断优化,必须进行科学评价,并在此基础上适时进行有效整合。