关于城市治理的理论与实践

我国亟待建立一个符合国情的城市综合治理的理论体系 ,这将对我国城市的高质量发展具有深刻的现实意义。文章探讨了恒常综合治理、临时综合治理与专项治理的关系 ,并提出城市综合治理的基本要求 ,即 ,规范教育预防与依法严治相结合、法治与德治相结合以及国际对接、国际认证与中国国情相结合。     

所得税会计准则解析——资产负债观在新会计准则中的体现

2006年发布的所得税会计准则,要求采用资产负债表债务法,引入计税基础计量暂时性差异,重在规范递延所得税资产或负债的确认及计量,在资产及负债存量可靠、完整的基础上,从资产及负债的增减变动导出对所得税费用的影响金额,体现了资产负债观在我国会计规范中的运用。     

The influence of chronic and temporary accessibility on trust and policy support

Abstract

Food is very closely related to our everyday life and consumers are intolerable to food risk. The impact of media report on food risk perception has been addressed but more elaborated approach on consumers’ cognitive process of food risk perception via media is needed. Theoretically guided by accessibility theory, we examined the relationship between consumers’ perception of food risk (i.e. food schema), media use, media frame, trust, and policy support. Furthermore, anger was employed as a mediating variable influencing on trust and policy support. Results found that the level of media use had a significant positive effect on trust and policy support. Among the media frames, the government responsibility frame and corporate responsibility frame were shown to be negative predictors for trust and policy support. As for the food schema, checking schema was the most influential negative factor on trust and policy support. Anger was found to exert a negative effect on trust and policy support but this effect decreased if the level of trust was high. In terms of the relationship between media frames and the food schema on anger, most food schema reduced the strong positive effects of the media frame on anger. This means peoples’ anger induced by media frames can be diminished by individuals’ specific food schema. Both theoretical and practical implications are discussed.     

Relative deprivation of temporary agency workers in the public sector: The role of public service motivation and the possibility of standard employment

Although public service organisations have increasingly relied on nonstandard employees, little research has investigated their work experiences and job attitudes. This paper examines the mechanism by which temporary agency workers' experience of relative deprivation affects their organisational attachment toward their client firm in the public sector. Based on data collected from temporary help agencies working with an international airport in Korea, we found that the perceived likelihood of standard employment mediated the negative relationship of relative deprivation to organisational attachment. Moreover, the indirect relationship of relative deprivation with organisational attachment via perceived likelihood of standard employment was strong and significant among those with high public service motivation but was not significant for those with low public service motivation. We discuss the implications of this study in building a better understanding of relative deprivation and nonstandard work arrangements in the public sector.     

时间和价格影响需求的变质物品促销研究

质物品的销售策略是商家制定销售计划的重点。价格折扣是目前商家最为常用的策略。但大都是供应商面对零售商的价格折扣。文章结合实际情况,研究了在需求和价格随时间同时变化条件下,零售商面对顾客时如何制定变质物品的临时价格折扣策略．并发现临时价格折扣会影响物品的销售速度。通过建立模型及对模型求解。得出使零售商利润最大时的最优折扣价格和实施临时价格折扣的最佳时刻,实例分析表明零售商采用最优的临时价格折扣策略后利润会有明显的增大。     

变电站施工中临时性电源接地方式的选择

针对变电站新建、改建、扩建施工中临时用电的临时性、移动性和复杂性,提出施工中临时用电接地方案的选择。     

屏蔽暂堵压裂工艺在新疆砾岩油藏二次开发试验中的应用

新疆油田在六区克下组开辟试验区进行砾岩油藏二次开发试验。针对油藏层间非均质性严重,常规压裂形成的水平缝剖面动用程度低的问题,结合地质研究,利用屏蔽暂堵压裂技术实现堵旧缝换层压裂的目的,从而提高剖面动用程度,提高单井产量,取得理想的压裂效果。     

Demand for cash balances in a cashless economy

We study the demand for cash balances in the year 2050, when people exclusively use debit cards for all transactions. Money no longer serves as a medium of exchange. However, money still retains its roles as unit of account, numeraire and store of value. We capture these roles in a multi-period model with intertemporal uncertainty regarding prices and the interest rate on bonds, the alternative asset. A key result of our analysis is that the standard negative relationship between money demand and the bond interest rate is seen to be part of a larger economic reality encompassing a broader range of empirically testable implications, including the possibility that the relationship may be positive. We develop formal structural restrictions under which the positive relationship between cash balance demand and the bond interest rate is not only a possible outcome, but an explicit prediction of the model.     

Detecting multiple factors in panel data: an application on the growth of local regions in China

Due to unbalanced growth in China’s local regions, we construct a panel data model with multiple common factors to examine the differences among the growth factors in these areas. This article shows the various impacts from the supply and demand sides on economic growth. Different from the demand side, the supply-side impacts have permanent influences. This article focuses on these deep and profound impacts to explain the reasons behind China’s fast economic growing. By using data on 27 regions from 1958 to 2013, we summarize the main permanent influences along three lines. The first comes from the coastal regions, which have learned modern technology and systems from foreign companies, such as in Guangdong, Zhejiang, Fujian and Liaoning. The second comes from big cities, such as Beijing and Shanghai, in which a huge migration has given the companies opportunities to recruit excellent workers, making the resource allocation specialized and more efficient. The third is from the government’s major public works, which have improved areas’ infrastructure and assisted long-run economic growth, such as for Sichuan, Guangxi and Yunnan.     

孙中山的宪政思想及其伟大实践

孙中山的宪政思想是其三民主义的重要组成部分,主要包括民主共和的政体、主权在民的保障、人人共守的法治、分权制衡的制度。其思想理论内涵丰富,系统完整,具有鲜明的时代特色和卓越的独创性。而且于民国伊始,孙中山即进行了民主立宪,保障民权等伟大宪政实践。作为一个伟大的革命家和思想家,孙中山无论是在理论层面,还是在实践层面,都为中国民主主义革命作出了巨大的贡献。