论劳动债权与有担保债权在破产程序中的清偿顺位——兼论新破产法第132条

新破产法第132条对在破产程序的清偿顺位上,劳动债权相对有担保债权的优先受偿性采用"新老划断"的态度,即2006年8月27日以后形成的劳动债权将丧失优先性。这样的立法取向有背福利国家基本的人道主义精神和实质正义标准以及各国立法上对弱势群体愈来愈倾斜保护的历史趋势。文章从法制度比较说起,立足于社会保障制度,以动态的视角审视立法价值取向的偏差,得出劳动债权在破产程序中的清偿顺位必须优先于担保债权的结论。     

制度背景、股权性质与公司持有现金价值

本文借鉴Fama和French(1998)经典企业价值回归模型的思想,实证分析了我国上市公司持有现金的市场价值。结果表明,就我国上市公司整体而言,公司持有现金的价值小于账面价值。进一步研究表明,公司持有现金的价值受公司股权性质的影响,公司的国有股权性质降低了公司持有现金的价值。本文从公司持有现金价值的视角进一步说明我国投资者法律保护程度偏低,上市公司中代理问题严重,也为我国上市公司的自由现金流假说与掏空行为提供了证据。     

Value of a Statistical Life—the Case of Poland

This study investigates the relationship between wages and the risk of work-related death for male blue-collar workers. The size of the premium for risk and its statistical significance depend heavily on the inclusion of industry dummy variables into the regression. Irrespective of the type of risk variable used, controlling for industry at a finer breakdown lowers the price of risk and its statistical significance. Estimates of the value of a statistical life (VSL) proved to be more robust when an aggregated risk measure at three-digit occupational level was used. In this case, the VSL varied from 0.79 million USD (for the model with industry dummy variables at the three-digit level) to 2.41 million USD (for the model without industry dummy variables). To the best of the author’s knowledge, this is the first study estimating VSL using the compensating wage differential approach for countries in Central-Eastern Europe.     

高科技初创企业的商务模式设计研究

商务模式由它的价值主张、价值支撑和价值保持等来表征。首先,商务模式的设计是一个不断完善的互动过程,在生命周期的每个阶段都需要进行设计和优化,3个设计部分是互相补充、互相完善的,是一种阶梯式上升的循环过程;最后,运用实例对高科技初创企业的商务模式设计进行了说明。     

组织能力与顾客价值的匹配模型及其实证研究

顾客价值的创造潜力是顾客选择供应商的主要指标,其来源于企业所拥有的组织能力。以长三角地区企业为数据来源,对组织能力与顾客价值的概念匹配模型进行实证分析的结果表明,交易经济价值受到以效率为导向的能力、以价值创新为导向的能力的正面影响,但受前者的影响更大;关系附加价值受到以效益为导向的能力、以价值创新为导向的能力的正面影响,但受后者的影响更大;网络未来价值仅受到以价值创新为导向的能力的正面影响。     

论个税自行申报——导引价值、制度障碍与对策

个税自行申报具有培育纳税人权利与责任意识、收集纳税人信息,有效监控税源和倒逼税制改革等导引价值。然而,现行个人所得税制的分类征收方法、"一刀切"扣除项目以及完税凭证协查机制等与个税自行申报存在诸多矛盾,这是个税自行申报元年遇冷的根本原因。因此,应把个税税制改革作为个税自行申报有效运行的突破口。     

空间资源紧缺下的城市密度演变与政策价值取向——以深圳市为例(2000年至2006年)

本文在2000年深圳市密度特征的基础上,分析了至2006年的全市密度总体演变趋势和结构(特区内外和用地类型)演变趋势.并进一步分析了在空间资源极度短缺的深圳市.城市密度政策受到多重价值取向的叠加影响,其表现出的实际结果往往更具政策参考价值.     

工业工程(IE)在大型医院的应用

观察了病人在大型医院就医的现状。运用工业工程(IE)的“5W1H”提问技术分析了其中存在的问题,主要表现在：科室和窗口布置紊乱、看病程序繁杂、无效时间多等。在此基础上,运用IE的取消、合并、重排、简化(ECRS)四大原则对医院的现状进行了改进,简化了看病程序。大大缩短了看病时间。提高了医院的服务效率。     

Enterprise resource planning (ERP) implementation using the value engineering methodology and Six Sigma tools

Enterprise resource planning (ERP) is a software solution that integrates the operational processes of the business functions of an enterprise. However, implementing ERP systems is a complex process. In addition to the technical issues, companies must address problems associated with business process re-engineering, time and budget control, and organisational change. Numerous industrial studies have shown that the failure rate of ERP implementation is high, even for well-designed systems. Thus, ERP projects typically require a clear methodology to support the project execution and effectiveness. In this study, we propose a theoretical model for ERP implementation. The value engineering (VE) method forms the basis of the proposed framework, which integrates Six Sigma tools. The proposed framework encompasses five phases: knowledge generation, analysis, creation, development and execution. In the VE method, potential ERP problems related to software, hardware, consultation and organisation are analysed in a group-decision manner and in relation to value, and Six Sigma tools are applied to avoid any project defects. We validate the feasibility of the proposed model by applying it to an international manufacturing enterprise in Taiwan. The results show improvements in customer response time and operational efficiency in terms of work-in-process and turnover of materials. Based on the evidence from the case study, the theoretical framework is discussed together with the study’s limitations and suggestions for future research.     

我国质量工程高等学历教育研究

通过对质量工程和我国高等院校学历教育的研究,探讨了质量工程高等学历教育的重要性和可行性。