有利于实现协同供应链成本改进的两阶段利益分配机制的研究

成本问题是关系到供应链生存发展的关键问题。文章提出一种两阶段利益分配机制,并提出一种成本改进主体及改进成效的判断方法,使得成本改进所带来的额外收益在渠道成员间合理分配,保证大家都有减少成本的积极性。     

转型期中国宏观产权制度的形成机理

中国地方政府围绕资本形成展开竞争,导致产权改革的非均衡推进,从而演进出政府对各生产要素利益保护不一致的宏观产权制度,这种宏观产权制度在过去的30年里是极具效率的。但随着资本日益丰富以至于不再稀缺,我们有必要在进一步产权改革的基础上建立政府适度退出机制,以使政府对各生产要素的利益保护都趋于正常值水平。     

中国工业企业利益分配格局快速变动的原因分析:1997—2007

本文分析了1997—2007年中国工业企业利益分配格局的演变趋势,以及导致利益分配格局快速变动的主要原因。研究发现,1998—2000年和2003—2007年是中国工业企业利益分配格局发生快速调整的两个时期;1998—2000年的国有企业三年脱困改革是导致该时间段内工业企业利益分配格局快速变化的主要原因;而始于2003年的工业品出厂价格结构性变动,则是导致2003—2007年工业企业利益分配格局快速向资本方倾斜的主要原因。     

“中元”货币区的构建前景探析——基于博弈论的视角

随着中国港澳台与大陆经济联系不断加强,一个开放、繁荣的中华经济圈正在初步形成,"中元"货币区的建立越来越受关注。本文从博弈论的角度,在分析加入"中元"区各参与方不同成本和收益的基础上,建立了不同的完全信息静态博弈模型,指出"中元"区的构建必须加强相关制度建设,从而达成货币统一的承诺。     

粉煤灰综合利用探讨

文章介绍了目前湖南省粉煤灰的利用情况,分析了柳化集团湖南智成化工有限公司粉煤灰规划项目的经济效益、环境效益和社会效益,在此基础上,提出了今后对粉煤灰利用的几点建议。     

Between relaxation and excitement: activities and benefits gained in retirees' tourism

While most studies that focused on older adults' tourism behaviour have used quantitative methods, most studies that focused on benefits that older adults gain from tourism have used qualitative methods. Thus, the associations between seniors' tourism behaviour and its results, namely, the benefits gained, were never explored. This study aimed to examine these associations. The study was based on a national mail survey of 298 Israeli retirees, who travelled abroad at least once in the year prior to the survey. Results indicated that there are nine factors of destination activities and five factors of benefits gained, which are intricately interrelated. In addition, four differentiated sub‐segments were identified based on their destination activities, but the differences between them in terms of benefits gained were rather minor. These findings suggest a balance mechanism in older adults' tourism that leads to maximization of benefits in different activities and/or circumstances. Copyright © 2009 John Wiley & Sons, Ltd.     

建设工程项目风险管理与保险

在我国的许多项目中,由于没有风险意识而造成的损失是巨大的,同样,风险和盈利是同时存在的,通常风险大的工程项目才有较高的盈利,降低风险的目的就是减少不必要的成本开支,以实现目标利润,创造良好的经济效益。这样,风险管理就成为项目管理的重点之一。     

螺杆空气压缩机变频控制系统改造

本文介绍了螺杆空气压缩机变频控制系统的改造,以及其社会效益和经济效益。     

Factors predicting attitude toward disclosing personal data online

To test a theoretical model, this study explores the effect of anxiety, trust, personality, and perceived benefits on the disclosure of personal information online. An online survey conducted among participants in the United States (n = 248, age range: 20–82 years) examined attitudes toward disclosing personal data online. Specifically, the study researches the impact of anxiety disclosing personal data, trust (both in the Internet and in institutions), the Big Five personality traits, and four sets of perceived shopping benefits (opportunity, bargain, purchase, and expected privacy benefits) in e-commerce disclosure and their role as antecedents for adoption and use of e-commerce. The study aligns with existing trust literature and corroborates other findings on how perceived purchase benefits impact individuals’ attitudes toward disclosing personal data online. The data suggest that both trust in the Internet and trust in institutions positively influence attitude toward disclosing personal data online. Perceived purchase benefits were also significant positive predictors for attitude toward disclosing personal data online. Furthermore, personality dimensions can affect attitude toward disclosing: the more neurotic a person is, the more negative their attitude is about disclosing personal data online. The study underscores that consumers have a responsibility to educate themselves about online disclosure and marketing practices, and about how to protect their online privacy. Most importantly, fostering trust, reducing anxiety, and promoting benefits are essential to the future of e-commerce. Implications for theory, consumers, marketing practice, and public policy are also discussed.     

基于公司治理的会计行为与伦理制衡研究

会计控制作为公司治理一项重要的制度安排,它是包含企业在内的所有组织和机构正常运转的制度基础,加强会计控制是公司治理的核心。而作为会计控制的主体,即接受委托并具体执行、实施会计控制的单位及个人,其产生的会计行为是企业实施会计控制的具体表现,且其采取的控制对策和实施效果均取决于产生的会计行为的导向。只有从利益导向与伦理约束双视角研究会计行为的动因及产生的效果,才能真正找到有效规范会计行为的科学方法。