基于卓越绩效评价准则的企业经济增长质量指标的构建

目前,国内外对于经济增长质量的综合评价很多,然而大多集中在对一个国家或区域的研究,涉及企业层面的很少。利用卓越绩效评价准则,从经济效益、资源、过程质量和社会责任四个层面构建评价企业经济增长质量的指标要素。     

拔尖人才的引领效能和客观筛选标准

必须用科学化的硬标准筛选和公开核查相结合的方式,才能筛选出真正的拔尖人才。确定同国际接轨的符合可持续发展现代要求的系统化的筛选标准,是解决问题的关键。注意专业对口地使用拔尖人才,才能良好地发挥其引领效能。注重学风建设、务实求真,从源头反腐败,还学界净土,才能引领社会走向风清气正、可持续高效益的发展轨道。     

Eco-labelling, Competition and Environment: Endogenization of Labelling Criteria

This paper suggests a modelling of the labelling procedure consistent with empirical observations, that allows the endogenous calculation of labelling criteria. The authority in charge of the labelling program chooses the level of labelling criteria so as to maximise the social surplus, anticipating competition between firms in environmental qualities and prices. While accounting simply for the informational role of labels, this model allows to understand observed behavior such as firms’ ignorance of a label, resistance, support or indifference of firms to the labelling program and the decision of the authority not to set up a label. Grateful thanks are due to Jean-Marc Bonnisseau, Antoine Soubeyran, Joan Canton and an anonymous referee for very helpful comments and suggestions.     

浅谈会计国际协调

会计协调,作为国际会计的重要组成部分,正日益受到各国会计界的关注和重视。为了消除和减少与国际会计准则之间的差异,提高我国会计信息在国际间的可比性,我国会计界也在不断推进着会计协调的进程。困难与希望同在,只要积极采取各项有效措施,我国会计协调一定会取得更大的成果。     

论委婉语的分类标准及类型

常用的委婉语分类标准是规约化程度标准、婉指对象标准、语义标准、语用功能标准。四种分类标准进行分类的意义各不相同:规约化标准分类有助于词典编纂时对委婉语进行选择,以确定哪些委婉语可以吸收进词典;婉指对象标准分类则有助于委婉语词典编纂时对内容的编排;而构成手段标准分类有利于发现委婉语的形成机制;功能标准分类则有助于解决委婉语虚伪与否的争论——利己委婉语是自私的,因而是虚伪的。     

Out-of-Sample Predictability in International Equity Markets: A Model Selection Approach

For 13 major international stock markets, there is much evidence of out-of-sample predictability for growth stocks especially when evaluated with economic criteria, and to a noticeably lesser extent for general stock markets and value stocks. Our results shed light on the recent debate about stock return predictability, using different assets (growth-style indexes), forecasting variables (past returns), forecasting models (nonlinear models), and alternative forecasting evaluation criteria (economic criteria). Our analysis suggests that (growth) stock returns might be predictable.     

A stochastic characterization of Loewner optimality design criterion in linear models

In this paper we present a new stochastic characterization of the Loewner optimality design criterion. The result is obtained by proving a generalization to the well known corollary of Anderson's theorem. Certain connections between the Loewner optimality and the stochastic distance optimality design criterion are showed. We also present applications and generalizations of the main result. Received: 9 August 2000     

征地区片综合地价测算方法与验证标准研究

研究目的:通过阐述征地区片综合地价的产生背景,分析征地区片综合地价测算方法和验证标准中存在的若干问题,并提出政策意见和建议。研究方法:文献资料法和比较分析法。研究结果:(1)测算方法中,土地年产值法仍带有计划经济的影子;市场比较法所依据的比较案例缺乏市场基础;叠加法只包含了土地对于农民效用的58.34%[1],所以仍然对农民权益造成侵害;剩余法较能体现农民的土地发展权权益。(2)以不低于农民现有生活水平和足以支付农民社会保障费用作为征地区片综合地价的验证条件有欠公平并缺乏可操作性。研究结论:(1)目前,应以剩余法为主测算征地区片综合地价,市场比较法是发展趋势。(2)以被征地农民的实际社会安置成本作为征地补偿水平合理与否的验证标准。(3)以征地为契机建立失地农民社会保障体系,合理确定被征地农民的社会保障项目和保障水平。     

Environmental impacts of fat blends

Environmental Life Cycle Analysis (LCA) has emerged over the past years as a method to assess environmental impacts of products and processes. In this case study we use LCA to obtain an environmental measure for refined oils, which are inputs for fat blends. As a start, an inventory is drawn up of the environmental effects of the oils. Then we use the Analytic Hierarchy Process (AHP) to aggregate the scores of these effects to one environmental index for each oil. This multiple criteria decision tool involves making pairwise comparisons between the environmental effects, resulting in relative weight factors. Multiplying the effect scores with the relative weights yields an environmental index. It is now possible to improve the environmental impact of a fat blend composition using the environmental index in a linear programming (LP) blending model. With this combination of methods, environmental aspects of products can become part of product portfolio management.     

The Confines of Stakeholder Management: Evidence from the Dutch Manufacturing Sector

Stakeholder theory is a pertinent example of a framework that has been stretched over many conceptual contexts and that has been applied to a wide variety of empirical phenomena. A pressing issue involves the scope of application of stakeholder theory, however, because it is not a comprehensive ethical scheme or problem-solving algorithm. We begin our search for the boundaries of stakeholder management by identifying a presently under-acknowledged yet major underlying assumption, notably that the approach is rooted in voluntary action and association. Building on this presumption, we argue that firm – stakeholder relationships are best to be understood in contractualist terms; i.e. as voluntary arrangements between two or more parties seeking mutual benefit. This assertion subsequently allows us to identify three boundary conditions applying to stakeholder theory: (1) the parties should be sufficiently autonomous; (2) their interests need to be alignable; and (3) they should be capableof living up to their commitments. We substantiate these criteria with evidence from a collective case study of buyer – supplier relationships in the Dutch manufacturing sector, demonstrating that the stakeholder management model fails when these boundary criteria are violated.