免除农业税后村干部职能转变及其激励机制研究——基于对陕西省勉县和户县百名村干部和百名村民的调查

通过对免除农业税前后(2004年、2005年)陕西省勉县50名村干部、100名农户的跟踪调查及2005年10月对陕西省户县50名村干部的问卷调查发现,发展经济、提供公益服务将成为免除农业税后村干部最重要的工作,村干部的服务性职能明显增强。针对免除农业税后村干部面临的现实困境,本文认为解决问题的关键是要建立和完善村干部职能转变的激励机制。为此,本文重点构建了免除农业税后村干部的业绩测评体系,提出了要建立村干部的绩效工资机制等。     

Marketing's Interfunctional Interfaces: The MSI Workshop on Management of Corporate Fault Zones

This paper first introduces the purposes and processesof the Marketing Science Institute's Workshop on Interfunctional Interfaces: The Management of Corporate Fault Zones. The motivatingissues of value migration and market orientation are considerednext followed by discussion of marketing's paradigm shift. Thelast half of the paper deals with several management problemsand research issues which were identified during the workshop.Hopefully, these questions and research needs will help to acceleratedevelopment of research into these interface issues.     

电子商务环境下中间商的价值转变

信息技术的发展给中间商带来极大的挑战 ,使中间商的传统功能不断弱化 ,这主要表现在信息沟通枢纽作用的下降 ,市场价格发现功能的弱化 ,促进交易实施功能的降低以及资金融通作用的下降四个方面。中间商传统功能的弱化并不代表中间商即将消亡 ,通过建立并分析制造商销售方式选择模型可以发现 ,电子商务环境下中间商出现的只是存在价值的转变。     

无为而治管理哲学在现代企业管理职能中的运用

作为我国传统的哲学,无为而治蕴含着深刻的思想内涵,从古至今都在社会发展的多个领域发挥着重要的作用。而在社会竞争异常激烈的今天,这种精妙的哲学更是对现代企业的管理和运营产生着深远的影响,追求无为而治的管理已经成为许多企业管理者的目标,并将其作为企业管理的最高境界。基于此,文章首先对管理哲学和无为而治的含义进行了阐释,然后,分析了无为而治的管理特点和管理原则,最后,分别从计划、组织、领导、控制等四个方面,给出了无为而治管理哲学在现代企业不同管理职能中的具体应用。     

论我国民间借贷的若干法律规制重点 ——基于金融功能观理论的分析

金融功能观理论认为金融具有资源分配、融资、信息提供、支付手段、激励机制和风险控制六大功能。我国民间借贷存在着资源配置功能受到地域和习惯的影响而作用不明显;信息提供功能缺乏准确性,且容易引发道德风险;原本正常激励机制容易变成鼓励贪婪的工具;在支付手段和管理风险方面缺乏作为。为更好实现金融的功能,立法应当将以下方面作为重点:明确民间借贷主体准入条件以赋予部分主体以合法地位;对借贷利率进行规制,严格遏制高利贷;详细规定各种非法借贷行为的法律责任;鼓励民间借贷加强行业自律。     

Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students

Public accounting firms (e.g., Grant Thornton, 2012) are stressing an interest in recruiting accounting students with a proficiency in Excel. The purpose of this study is to investigate which Excel functions are perceived to be important and useful for new hires to understand prior to starting a job in public accounting. We collect survey data from four large public accounting firms as well as undergraduate and graduate accounting students (i.e., potential new hires) to gauge perceptions of Excel importance, knowledge, and usage in public accounting. We find that employees at the firms believe the most important Excel functions are: basic formula, filter and sort data, vertical (horizontal) lookup, formatting of documents, and If/Then statements. In a comparison of new hires at public accounting firms with accounting students, results suggest that accounting students underestimate the importance and usage of some of these Excel functions. In addition, results suggest that new hires’ perceived knowledge on how to use specific Excel functions in their accounting job is statistically different than students’ perceived knowledge on how to use some of the same Excel functions. Our research contributes to educational accounting literature by documenting which Excel functions employers in public accounting want new hires to know prior to starting a job in public accounting. Also, this research informs accounting educators that students’ perceptions are not the same as public accounting employers’ expectations with respect to analytical skills using Excel technology.     

The theoretical structure of producer willingness to pay estimates

This article analyzes the theoretical underpinnings of producer willingness to pay (WTP) for new inputs. In addition to conceptualizing the producer WTP function, we derive its comparative statics and show how these properties can be used to estimate quantities demanded or supplied and price elasticities. We also discuss implications of the comparative statics.     

陕北公众生态文明理念及消费行为调查分析

陕北矿产资源富集区生态文明建设是一项系统工程。公众对生态环境的高度重视是生态文明建设的重要动力。调查数据表明：公众的生态理念有所树立,但不够深刻,在日常的商品消费中仍以关注商品本身为主,而为生态环境支付成本的意愿还有待提高。     

论新型城镇化中的产城结合问题

在我国工业化与城市化的过程中,产业发展与城市建设的脱节现象已经成为一对比较明显的矛盾,这在城市新区建设和工业园区的发展中表现得尤为突出.产城结合是推进新型工业化与新型城镇化的有效途径.我国工业化尚未完成,城市化发展正处于关键阶段,在新一轮新型工业化和新型城镇化的过程中,应当注重产业发展与城市建设的有机结合,实现“双轮驱动”,良性发展.     

Risk-type density diagrams by crash type on two-lane rural roads

The research presented here aims to plot density diagrams per road crash risk type to identify all possible scenarios where driving is less than safe. The starting point was the prediction of injury crash rate on horizontal homogeneous segments of two-lane rural roads for three main injurious crash types (head-on/side collisions, rear-end crashes, and single-vehicle run-off-road crashes) as observed on the network. A careful analysis of the database shows that a wide variety of factors appear to be influenced or associated with the crash dynamic, as follows: the road scenario (combination of infrastructure and environmental conditions found at the site at the time of the crash), mean lane width, the horizontal curvature indicator (measurement of the curvature change rate), and mean speed. Crashes recorded from 2003 to 2010, of which 1597 were injurious, and 645 resulted only in damage to property, were analyzed on more than 3700?km of road network in Southern Italy. Generalized estimating equations with a negative binomial distribution were implemented. Risk-type density charts were plotted to thoroughly identify all possible combinations of existing explicative variables producing hazardous conditions on the road. The different shades in the diagrams represent different ranges of injurious crash rates: the white band shows low levels, while a black band shows high values. It is not possible to consider working on an explanatory variable to reduce hazardous conditions on the road network without also considering how this variation might affect the influence of the remaining explanatory variables on crash phenomena and, consequently, on the predictive model. The risk maps make it possible to keep under control in a simple and immediate approach the way each variable as a result of variations of a part or of all.