重置成本会计论——物价变动的会计对策

在我国经济背景下,历史成本会计制度已不能反应要素价格的变化,重置成本会计在实践运用中的优势日益突出。文章以马克思主义关于要素价格补偿理论为依据,认为在物价变动的前提下,资产的计价必须坚持实物补偿的观点,采用重置成本进行资产计价和收益计量,同时指出在实际采用重置成本会计时必须进一步研究和解决的问题。     

Need vs. opportunity recognition in household car replacements

It is hypothesized that an intention to replace the owned car initiated by need recognition (a decrease in perceived current quality level of the old car) or opportunity recognition (an increase in aspired quality level of the new car) will result in purchases of different new cars. A sample of 1083 car owners were interviewed over telephone every fourth month during 2.5 years. The results showed that replacement intentions were not affected by how the intention was formed but that the choice of model year of the new car was. A younger car was chosen if the aspired quality level increased faster across interview waves than the current quality level decreased, and an older car was chosen if the current quality level decreased faster than the aspired quality level increased. As a consequence, if replacement intentions are the result of opportunity recognition, rejuvenation of the car fleet will be faster than if replacement intentions are the result of need recognition.     

我国民营企业买壳上市风险与对策浅析

随着社会迅速发展,民营企业在国民经济中的地位日益凸显,而其融资难则是一个公认的问题。近几年,我国民营企业纷纷以买“壳”、借“壳”的方式进入资本市场,虽可获得“双赢”结果,但也会引起诸多问题。本文分析了我国民营企业买壳上市存在的主要风险,并提出相应对策。     

酞菁蓝颜料生产废水中铜和氨氮回收工艺的试验研究

酞菁蓝颜料生产废水酸性强,铜和氨氮浓度高,处理难度大.采用铁粉置换法回收铜,用化学沉淀剂(镁盐和磷酸盐)可去除废水中的氨氮,并得到有用的磷酸铵镁复合肥料,从而实现了环境效益和经济效益的统一.     

中国企业年金替代率水平研究——基于随机波动模型的分析

构建我国企业年金替代率现金流模型,把年金资产的投资收益率作为随机变量引入随机波动(Stochastic Volatility,SV)模型,以年金资产投资于股票和国债两类风险资产为例,对年金替代率进行模拟分析。研究表明:从供给角度讲,在当前条件下,制度能够实现的替代率水平远远低于制度的预设目标;在总缴费率较高,而其它因素又很难改变的情况下,提高年金替代率的关键是提高投资收益率水平。为此,要改善年金资产的投资环境,引入竞争机制,降低基金管理费率。     

现收现付制养老保险风险量化及应对策略

现收现付制养老保险是一种代际转移的制度,其可持续发展的经济学基础为生产力、工资和人口三者的综合增长因素能够维持代际转移,从而保证人们退休后能够维持稳定的工资替代率。这三种因素的波动形成了一定的风险。如何量化和管理这些风险是本文的研究主题。本文将给出代际人口比例和代际工资比例满足的随机微分方程。基于此,考虑在给定缴费比例和工资替代率条件下,养老保险计划出现支付危机的概率分布。进而,为了寻找风险与收益的平衡,研究现收现付制养老保险的VaR。最后,利用中国的实际统计数据,对本文的理论结果给予实证阐述,并提出应对的策略。     

基于节能减排的电量替换经济补偿分析

以节能减排为目的的电量替换会引起电力市场中参与方的利益调整,因此需要设计合理的经济补偿机制。由于我国电力市场竞争机制正在逐步完善,因此本文结合行政手段与市场手段提出了对减发电量机组和关停机组分开进行电量替换及经济补偿的方式。通过强调企业社会责任改进发电权交易,在电量替换过程中充分利用剩余效用实现对前一类机组的补偿;并通过有剩余生产能力的发电机组之间的公平竞争来支付关停机组固定成本,实现对后一类机组的补偿。     

“营改增”政策与产业链重整--基于山东德正达物流案例的分析

“营改增”作为我国十二五期间结构性减税的重大政策,正给企业发展带来实质性影响。本文通过对比山东德正达物流公司实施“营改增”政策前后的经营情况后发现：从短期看,“营改增”政策对物流企业税收不减反增;从长远看,“营改增”政策有助于推动企业进一步分工细化、转型升级,扩充企业生存发展空间;企业适应政策变化的能力和实际收益正相关。本文据此对未来金融业的“营改增”改革进行了前瞻性分析。     

The impact of consumers' time constraint and conspicuous consumption behaviour on the throwaway society

In highly competitive economies, productivity is always increasing as entrepreneurs, driven by the profit motive, strive to build a better mousetrap. Over time, this has given consumers a wealth of material goods. However, within this type of economy, the consumers need to consume all that is produced or else there will be distortions in the labour markets. However, as it turns out, we are able to consume all that is produced by having transitioned into a throwaway society, but there are environmental consequences associated with the replacing of malfunctioning household products instead of repairing and reusing these products. There are a number of factors responsible for causing consumers to replace a malfunctioning household product as opposed to repairing the product for reuse. The research in this paper will focus on two of these factors. The first factor is the time constraint that consumers are faced with and the second factor is conspicuous consumption. This research uses the results of an international survey conducted in seven different countries at different stages of economic development. The survey was conducted between November, 2015 and December, 2016. The results show that both the time constraint factor and the conspicuous consumption factor are significant in determining that if a consumer will look to replace a malfunctioning household product as opposed to repairing the product for further reuse. Furthermore, as more nations continue to develop economically and their GDP per capita grows, then the environmental impacts resulting from an increasing throwaway society by those nations will yield more hazardous environmental consequences.     

The impact of personal,market- and product-relevant factors on patronage behaviour in the automobile tyre replacement market

Using a qualitative and quantitative approaches, we investigate the choice behaviour of car owners regarding tyre replacement. In the first part of this study, focus groups are used to draw important insights about sources of tyre replacement and achieve an in-depth understanding of motivations and determinants of consumers’ auto workshop choice. Based on the outcome of the focus groups, we develop and test a conceptual model for car tyre replacement patronage. The behaviour observed with regards to tyre replacement indicates that consumers prefer a one-stop solution for their tyre replacement needs in terms of purchase and affixing of the tyre. Additionally, the mechanic plays a key role in providing information and influencing tyre brand choice of the consumer. Overall, the perceived importance of factors such as price, age, proximity (to tyre shop) and professionalism of service (i.e. service quality) had a direct effect on consumers’ willingness to travel to a tyre shop; while dealer reputation, personal contact (i.e. interpersonal service quality), quick service and gender were found to have mediated effects via dealer trust or brand involvement.