The approximation capabilities of the minflex-Laurents,translog, and generalized Leontief forms

This paper compares the approximation capabilities of the minflex-Laurents translog and minflex generalized Leontief cost functions with their translog and generalized Leontief counterparts in Monte Carlo experiments. The minflex Laurent specifications generally provided closer approximations to underlying technical and economic parameters. Imposition of nonlinear restrictions on some of the parameters of the minflex Laurent models yielded measurable improvement in estimated elasticities of substitutions, returns to scale, and rates of technical change.The refereeing process of this paper was handled through E. Appelbaum.     

Does price reflect emotional,structural or performance quality?

Three denim jeans products from the same manufacturer with differentiated pricing and labels (antiqued, sandblasted, and stonewashed) were used to determine the relationship between price and quality. Both qualitative and quantitative procedures were used to analyse the garments. All three jeans were made of twill weave with 3 × 1 repeat. Both structural and performance characteristics were compared using standardized tests. Analysis of variance was used to compare the selected structural and performance characteristics among the three jeans products. Tukey’s HSD tests were used for post hoc multiple comparisons for three jeans. The findings revealed that despite the fact that all three jeans products were from the same store, and that the fabrics used the same weave, degree and direction of twist, the jeans differed significantly for several structural and performance characteristics. Several possibilities for future research were explored.     

金融发展理论中“金融发展”涵义的演进

戈德史密斯（1969）和爱德华·肖（1973）分别对发达国家和落后国家的金融发展状况进行了实证研究，得出了落后国家经济之所以落后，主要是因为其金融发展与发达国家之间存在着明显的差异的结论，由此提出了金融深化的观点，标志着金融发展理论的形成。在金融发展理论的指导下，许多落后国家纷纷改革其金融体制，推行金融自由化，以促进其金融发展。然而20世纪90年代以后，全球金融危机的频繁爆发，引起了人们对金融发展理论的反思。金融发展理论的再度兴起，使金融发展的涵义不断得到丰富与发展，金融发展涵义从结构观、制度观向功能观和环境观逐步演进。     

精益-敏捷型供应链

首先介绍一种基于产品的供应链分类方法,并从产品出发,归纳适合不同产品的供应链类型。从比较精益与敏捷两种供应链战略出发,集合两者优点,引入精益-敏捷型供应链,并利用图示表明供应链再造的方向与战略,并以本田某海外制造企业为例进行说明;最后指出其适用范围及局限性。     

北京市各区县劳动力产业分布比较优势统计分析

北京市各区县劳动力总量分布的产业差别是明显的,其分布是有规律可循的.因此,对于北京市各区县功能区的划分可以站在劳动力产业分布比较优势的角度,采用统计分析的方法,深入分析北京市已经形成的劳动力产业分布规律,从而为城市功能区的划分提供劳动力布局的依据.     

The formation and early development of German audit firms

This paper examines the emergence of audit firms in Germany through an analysis of contemporary sources. Special attention is paid to the range of services offered, their legal forms and ownership structure. In Germany, the demand for external audits developed because the corporate supervisory boards had been unable to fulfil their monitoring task satisfactorily. As a consequence of the major economic crisis of 1929-1931 and the collapse of large corporations caused by the fraudulent actions of managing directors, statutory audits for stock corporations were introduced in 1931. The first German audit and trust company, the Deutsche Treuhand-Gesellschaft, was established much earlier in 1890. Like other trust companies which emerged from 1905 onwards, it was owned by large banks. After the First World War, large commercial groups on the one hand, and the state on the other hand, started to form their own audit firms. Most of the audit and trust companies used the legal form of a corporation. Originally, the main activities of the trust companies were trustee activities and audits. Subsequently, they also offered tax and business advisory services. These features (a broad range of services offered, the corporation as the dominant legal form, and clients who are also owners) help us to understand key characteristics of modern German audit firms such as their limited liability to third parties.     

论市场所有权

本文作者首次在国内外提出了市场所有权理论，作者认为，过去我们对企业微观产权（包括有形产权和无形产权）研究较多，而忽视了对这些微观产权赖以存在的基础和实现条件－－市场产权的研究。实际上，市场本身也有一个产权界定及其制度安排问题，本文在界定产权概念的内涵，本质与功能的基础上，认为市场产权由狭义市场所有权，市场使用权（经营权），市场占有权和市场收益权等四个要素构成，认为市场产权具有五个方面的基本特征；市场所有权的稀缺性，市场所有权的准资本属性；市场所有权的排他性；市场经营权的可转让性；市场所有权收益的可计量性等，市场产权具有三种基本形式；市场国家所有制；市场区域共享制；市场全球共享制等，虽然市场市场产权天生具有国家排他性，归一国政府所有，但市场经营可以转让，各种贸易战的实质是争夺市场经营权，控制权和收益权，区域经济一体化和经济全球化是市场经营经营权的有限互换和交叉分享。     

改进我国个人工资薪金所得税的思考

个人工资薪金所得税是我国个人所得税的主体。我国现行个人工资薪金所得税的税制设计,在一定程度上制约着其功能的发挥。建议在完善我国个人工资薪金所得税功能定位的基础上,结合我国城乡居民的实际收入状况,对个人工资薪金所得税做进一步改进。     

现代制造系统环境下的质量信息技术

企业为了确保在激烈的市场竞争中取胜，必须运用信息技术、计算机技术等先进技术提高企业质量管理的水平，增强质量保证和质量控制的有效性。现代制造技术系统CIMS的质量保证系统是在网络数据库的支持下，从产品设计、开发，到售后服务全生命周期中对质量有关的数据进行有效的采集、处理、评价和决策，对质量管理、质量保证、质量控制活动进行有效的管理，实现企业质量管理的整体优化．以达到全面满足顾客要求，提高市场竞争能力的目的。     

产品市场与金融市场的战略互动与经济增长

产品市场与金融市场作为信息集散和企业监控机制在功能上具有一定的替代性；同时，当事人在两个市场上的战略行动又会产生溢出效应，从而形成两个市场间的战略互补关系。两市场间的这种相互作用客观上弱化了各自的协调失灵问题。进一步引入不确定性，发现当事人知识的差异性也会导致专业分工，从而刺激具有不同专业知识的人采取有溢出效应的战略行动，结果导致了两市场之间的战略互补关系。这种不确定性引发的两市场战略互补对经济增长有重要影响，并且其中也有乘数效应。