基于社会责任角度对垄断国企上缴利润的思考

垄断企业得到垄断的超额利润,会导致社会贫富差距进一步分化,造成社会福利的损失。我国垄断企业的超额利润长期稳定存在。从增加社会福利的角度考虑,应加强垄断国有企业对垄断超额利润的上缴,并构建相应的垄断国企上缴利润的制度框架,实现有效的收入再分配。这是基于社会责任对垄断国有企业提出的要求。     

灯泡贯流式机组厂房的水头损失计算

文章结合珠江上某灯泡贯流式机组水电站的水头损失计算，总结了此类厂房水头损失计算的几个主要部分以及需要注意的问题，提出了一些可以减少水头损失的措施，旨在为将要设计的灯泡贯流式机组厂房水头损失计算提供参考。     

基于供销合作社现状的损益分配研究

近几年来由于内外原因,我国供销合作社的发展遭受较大挫折,表现在购销业务下降,农村市场占有率逐年递减,经济效益严重下滑。本文从我国供销社的损益分配现状入手,在回顾相关理论及文献的基础上,通过我国与美国供销社损益分配的比较研究,分析了我国供销合作社损益分配存在的问题及其成因,最后结合我国供销合作社损益分配的现状,提出一些相关对策。     

A note on “minimizing a weighted quadratic function of job lateness in the single machine system”

A set of jobs is to be scheduled on a single machine where an idle time is allowed to be inserted before the processing of the first job begins. The objective is to find an optimal sequence that minimizes the weighted sum of a quadratic function of job lateness. Sen et al. [Sen, T., Dileepan, P., Lind, M.R., 1995. Minimizing a weighted quadratic function of job lateness in the single machine system. International Journal of Production Economics 42(3), 237–243] presented a branch-and-bound algorithm for the problem; however, as shown in this note, their algorithm does not work because the branching rule for adjacent jobs is not applicable to non-adjacent jobs.     

关于农村工商税收现状的调查分析

以一个自然村为对象,全面调查分析了农村工商税收的现状并提出解决的思路。     

从风险管理的角度控制物流风险

本文根据现代风险管理原理引入“物流风险成本最小化”模型对物流风险进行量化．并在此基础上对模型进行简化，从物流损失控制的角度分析了物流风险管理的决策方法。     

基于单元星形光纤网的最大总光程及其求解方法

研究了单元星形光纤网中,最多光路数目与最大允许光链路损耗间的关系,推出了在给定最大允许光链路损耗、不同光路数目时各路总光程的求解方法,进而得到最佳光路数目与最大总光程,最终得出六条结论。     

A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines

This study examines empirically whether financial analysts (users), as well as managers (preparers) and external auditors ascribe different interpretations to the SFAS 5 disclosure criteria. We find: (1) financial analysts are, on average, more conservative than managers and auditors in their numerical interpretations of both the 'remote' and 'probable' verbal phrases; (2) managers and auditors share very similar numerical interpretations of these verbal phrases; (3) audit partners' numerical interpretations of the 'remote' region are between those of managers and users, whereas audit managers align their numerical interpretations with those of managers. One danger is that preparers of financial statements may omit loss contingency information that users consider valuable.     

Mobile technology usage and B2B market performance under mandatory adoption

This paper investigates the relationship between mandatory adoption of mobile information technology and market performance in the business-to-business (B2B) setting. This study presents and tests the B2B technology satisfaction model (TSM), including perceived loss of control as the mandatory technology acceptance-specific variable. The results of this study reveal that integrating perceived loss of control with user satisfaction and the TAM (technology acceptance model) in a single model can better explain the B2B market performance model. The empirical results suggest that perceived loss of control has a negative effect on user satisfaction and perceived market performance is influenced by user satisfaction and perceived usefulness. Managerial implications of the study are discussed.     

浅论模糊美感在汉英翻译中的磨蚀

汉语区别于英语的根本之处在于其模糊性，因其意合神会，华美流散及意境性的语言赋予读者丰富的想象空间和模糊美感。由于汉英语在表现形式、语言应用及审美价值方面都存有显著差异，因而造成汉语中诸多美感要素在英译中磨蚀，本文对此进行讨论，希望藉此引发对模糊语言翻译的思考。