浅谈发出存货计价方法的选择

对存货计价问题的产生进行说明,详细介绍了5种发出存货计价方法,并且通过它们之间的比较,重点阐述了企业如何根据自己选择恰当的存货计价方法。这样,选择比较合理的发出存货计价方法,可以有效达到企业管理的目标。     

鲁奎山铁矿成因探讨

鲁奎山铁矿为分布于滇中地区中元古代早期昆阳裂谷中,位于康滇地轴南段,赋存于昆阳群大龙组的菱铁矿床。铁矿产于大龙口组底部条带状灰岩中,呈似层状分布,层控明显。该类型铁矿为目前已探明的昆阳群中最大的铁矿,占云南省内已探明铁矿的20%以上。本文通过对鲁奎山铁矿的区域构造、矿床地质、控矿因素的分析,确定矿床成因,为更好的开发利用此类铁矿提供基础。     

The impact of FTAs on MENA trade in agricultural and industrial products

This article analyses the impact of Free Trade Agreements (FTAs) on Middle East and North African Countries (MENA) trade for the period 1994–2010. The analysis distinguishes between industrial and agricultural trade to take into account the different liberalization schedules. An augmented gravity model is estimated using up-to-date panel data techniques to control for all time-invariant bilateral factors that influence bilateral trade as well as for the so-called multilateral resistance factors. We also control for the endogeneity of the agreements and test for self-selection bias due to the presence of zero trade in our sample. The main findings indicate that North–South-FTAs and South–South-FTAs have a differential impact in terms of increasing trade in MENA countries, with the former being more beneficial in terms of exports for MENA countries, but both showing greater global market integration. We also find that FTAs that include agricultural products, in which MENA countries have a clear comparative advantage, have more favourable effects for these countries than those only including industrial products.     

金庸小说的主题学研究与定位——刘卫英、王立《金庸小说母题及中外比较研究》读后

《金庸小说母题及中外比较研究》一书,从多种母题、主题、意象来探讨金庸小说的民族文学特征、民族文化内蕴生成以及外来佛经故事影响。注意在一个武侠文学传统的传承性链条上,发掘金庸小说的多重文化价值。在具体母题、意象的实证探究中,非常重视主题学理论方法的运用,拓展了主题学研究的视阈与空间,进一步验证和提升了主题学研究方法的学术意义与价值。     

Polycentric development in the Cape Town city-region: Empirical assessment and consideration of spatial policy implications

The concept of the ‘polycentric urban region’ has been popularised both as a theoretical concept for understanding regional urban systems in an era of reduced transport and communication costs, and as a normative policy objective in its own right. This paper explores its relevance to the rapidly urbanising Cape Town city-region. First, empirical evidence for the emergence of polycentric regional development patterns was considered. Shifts in relative settlements sizes (morphological polycentrism) over the period 1991–2011 were examined using population data, and patterns of inter-settlement interactions (functional polycentrism) were explored by analysing commuting information. Contrary to expectations, trends toward polycentric development were found to be weak. Second, the paper considers the relevance and value of polycentric development thinking for regional economic and spatial planning policy, concluding that there are insufficient grounds for policy intervention aimed at encouraging polycentric regional development or countering the dominance of Cape Town in the region.     

Tax-benefit systems and differences in aggregate labour force participation: Comparative evidence from the Czech Republic and Hungary

This paper investigates the extent to which cross-country differences in aggregate participation rates can be explained by differences in tax-benefit systems. We take the example of two countries, the Czech Republic and Hungary, which – despite a lot of similarities – differ markedly in labour force participation rates. Using comparable individual-level labour supply estimates, we simulate how the aggregate participation rate would change in one country if the other country’s tax and social welfare system were adopted. The estimation results for the two countries are quite similar, suggesting that individual preferences are essentially identical in the two countries. The simulation results show that about one-third of the difference in the participation rates of the 15–74 year-old population and more than two-thirds of the participation of the prime-age population can be explained by differences in the tax-benefit systems.     

印尼火山岩地区中国岩土技术应用

自2011年至今,笔者所在公司在印尼爪哇岛先后进行了多个工程的岩土技术工作,很全面成功地应用到我国岩土勘察、设计、监理、咨询、监测、检测及测试、桩基施工等多个的岩土专业规范。利用中国规范的全面、先进、安全、可靠、经济、合理,很好地解决了当地项目上的岩土问题。本文就爪哇岛地处火山岩地区拟建一条5000T/D水泥线所遇到的岩土问题、方法对策和取得的成果进行浅述,对后来者有所借鉴。     

我国中小企业三维差异化特征比较研究

作为推动国民经济增长和促进社会稳定的基础力量,中小企业在市场中扮演着最活跃的经济主体。与大企业相比,中小企业有其鲜明的成长特征,从动态演进视角选取体量规模、生命周期、要素需求三个维度,系统探讨了中小企业的差异化特征。结论显示:体量规模特征反映在个体与群体以及经济板块之间;生命周期特征体现在死亡陷阱和空间格局演变上;要素需求特征会根据阶段创新内容的不同做出适时调整。     

Worktime control and work stress: the moderating effect of self-comparisons and social comparisons

Abstract

Perceived work-related stress has increased notably in recent years, reducing individuals’ well-being and increasing organizations’ and economies’ costs. This study focuses on worktime control as a key approach to reducing work stress, as the extant research on its effects reports inconsistent results. The study argues that comparisons play a major role in how work stress, conceptualized as effort-reward imbalance, occurs. Ordinary least squares is used to test hypotheses with a sample of 1721 employees from Germany to determine whether employees’ prior worktime control and employees’ referents’ worktime control affect the relationship between worktime control and work stress. Results show that (1) worktime control is negatively associated with the experience of work stress, (2) employees’ prior worktime control moderates the relationship between worktime control and work stress, and (3) there is no moderating effect of employees’ referents’ worktime control. The results are discussed in light of gift-exchange theory and related empirical findings.