谢家荣教授在北京大学

谢家荣教授是著名的地质学家、矿床学家。他曾几度在北京大学任教,1925～1927年讲授经济地质学,1932～1937年讲授矿床学及地文学,1964年还为地球化学专业学生讲授矿床专题。1932～1937年他担任研究教授,除繁重的教学工作外,还有许多研究工作任务,并取得了丰硕的成果。1934～1935年他任北大校务会议候补委员,1935～1937年任校务会议委员,1936～1937年任北大地质学系主任,对北大地质学系和地质人才的培养作出过重要贡献。     

美国研究型大学案例研究——约翰斯·霍普金斯大学

对美国第一所研究型大学——约翰斯·霍普金斯大学进行案例研究,研究其创建过程、办学成就和办学特色,分析其创新的办学理念,并与我国部分研究型大学进行比较。     

Organize around end-use markets

Companies can gain by changing their organization structure toward a market centered one clustered around market groups. An analysis is made of the gains and certain trade-offs that occur. The recommended new organization structure is illustrated. A number of questions and areas that deserve in-depth concern are pinpointed.     

Comparative dynamics in a life cycle theory of the firm

Important insights and contributions to the corporate financial manager's decision problem have been provided by the balanced-growth financial modeling literature, e.g., see [4, 5, 8, 10, 11, 13, 15]. In the spirit of this research, the objective of this paper is twofold. First, a normative model of the dynamic financial planning process in a deterministic environment is constructed wherein the traditional, steady-state assumptions are relaxed. In contrast to prior models, the firm is allowed to pay a liquidating dividend and faces a time-dependent investment rate of return, interest rate, and equity discount rate. Necessary and sufficient conditions for the levered firm's optimal investment-financing-dividend policy decisions which maximize the wealth of its investors are developed, and a solution synthesis technique is employed to catalogue the different decisions at each time instant in terms of three earnings-growth stages over the firm's life cycle. Over this life cycle, the firm experiences high, low, and negative growth stages, with the latter stage distinguished by a liquidating dividend payout and retirement of debt outstanding. Secondly, the life cycle depiction further permits an analysis of the effects, in terms of both direction and magnitude, on the optimal duration of the firm's different growth stages and optimal growth rates due to changes in the firm's return on investment, debt-equity ratio, borrowing rate, equity discount rate, depreciation rate, and flotation costs via a comparative dynamics and simulation framework. Changes in the return on investment are found to have the most influence on the duration of the firm's growth periods and their respective earnings growth rates, while changes in the mix of financing and depreciation rate tend to have the least effect. Furthermore, the magnitudinal impact of marginal changes in any of the above firm variables is greatest at low levels of debt-to-equity and growth-in-earnings and quickly dissipates as the degree of leverage increases.     

Buyers differ in evaluating suppliers

This article discusses the industrial buyer's vendor evaluation in light of past vendor performance. A conjoint analysis approach was used to determine the relative importance of factors and the levels of performance. This evaluation indicated that industrial buyers can be classified into classical decision model categories.     

Corporate governance in mutual insurance companies

The key corporate governance issues facing mutual insurance company managements are examined. Results of a comprehensive survey of the state of corporate governance in mutual property-liability insurance companies are presented. Recommendations for changes in governance practices by mutual companies are presented and their implications are discussed.     

Three conjoint segmentation approaches to the evaluation of advertising theme creation

Advertising professionals have been challenged for decades by the problem of choosing the most appropriate advertising theme or product claims. Although many studies have been conducted in the areas of message recall and viewer response rates, very little guidance has been provided in this elusive area. Some methodological insights are provided here describing three segmentation procedures, using conjoint analysis in advertising theme creation.     

Simple theories for complex processes: Accounting policy and the market for myopia

The tendency to use simplified models to capture and predict complex phenomena in the social sciences is discussed and criticized by examining a paper on policymaking, Watts and Zimmerman's “Demand for and Supply of Accounting Theories: The Market for Excuses.” Criticism of the paper takes three forms: 1) the methodology and testability is shown to be suspect; 2) the applicability of the evidence cited to the propositions stated is questioned; 3) contrary evidence is given to rebut the theory.