中国百年文学的几点辨识(上)

中国20世纪的文学，在发生发展的历程中遇到了现代文化多元性的冲击与制导，显示了空前未有的多重矛盾。就此中的作家构成社会类型性，在创作思想上对社会人生、民族大众的责任性的认识，以及体现为创作方法上的对现实表现的原则、态度提出几点思考，以期对21世纪的中国文学的发展辨识出一些历史经验。     

电网企业编制公司发展规划的几个关键问题

讨论了公司发展规划的工作过程,提出了双闭环优化的思路,分析了规划工作内容间及其与相关工作的逻辑关系,并且就规划目标的编制方法和规划方案的经济评价方法进行了讨论。     

岗位价值的一种定量测算方法

岗位价值测算是企业薪酬体系改革的一项最重要的基础工作,这涉及到将定性的评价定量化,成为企业推进薪酬改革的难点。本文给出的一种层次分析法和模糊综合评价方法相结合的定量测算方法,很好地解决了这个问题。这个方法首先对影响岗位价值的因素进行排序,然后对每个岗位进行模糊综合评价。最后用一个例子说明了方法的可行性和有效性。     

敏捷企业的敏捷性指标评价体系与方法研究

敏捷企业敏捷性度量是企业敏捷化所不可或缺的步骤。对企业敏捷性的体系构建与评价是目前研究的一个热点问题。该文在综述了国内外的企业敏捷性研究文献基础上,构筑了一个基于实效的敏捷性评价指标体系,提出新的评价方法,并结合案例进行了分析,从而为更准确地评价敏捷企业的敏     

A two–stage approach to additive time series models

For nonlinear additive time series models, an appealing approach used in the literature to estimate the nonparametric additive components is the projection method. In this paper, it is demonstrated that the projection method might not be efficient in an asymptotic sense. To estimate additive components efficiently, a two–stage approach is proposed together with a local linear fitting and a new bandwidth selector based on the nonparametric version of the Akaike information criterion. It is shown that the two–stage method not only achieves efficiency but also makes bandwidth selection relatively easier. Also, the asymptotic normality of the resulting estimator is established. A small simulation study is carried out to illustrate the proposed methodology and the two–stage approach is applied to a real example from econometrics.     

论会计教学方法

会计教学方法是完成会计教学任务的手段。教师要全面熟悉和掌握有关的会计教学方法。本文结合现代会计工作实践要求，面向本世纪及会计环境的变化，对会计教学方法进行了探讨。     

混业经营条件下金融监管效率的比较研究

近年来,主要发达国家均放弃了对金融分业经营的严格规定,实行混业经营,金融混业经营浪潮再度掀起。随着各国金融业混业经营趋势的逐渐明显,我国现阶段实行的分业监管模式显然已经缺乏发展的基础。从前瞻的角度看,分业监管模式在防范和化解金融风险、维护金融业有序竞争的监管功能方面面临弱化的处境。因此对目前的中国而言,选择一个适当的金融监管模式,对金融业进行更有效率的监管就显得十分必要。文章正是以混业经营为背景,对美国1999年金融监管模式改革前后的金融监管效率进行了比较分析,希望对我国未来金融监管模式的建立有一定的借鉴     

Effects of EU dairy policy reform for Dutch dairy farming: a primal approach using GMM estimation

This paper estimates a production function for milk using ageneralised method of moments estimator to avoid the endogeneityproblem. Using the first-order conditions for profit maximisation,the economic effects for individual Dutch dairy farms of the2003 EU dairy policy reform are analysed. With an expected milkprice decrease of 21 per cent, profit decreases on average by22 per cent. EU direct payments compensate for roughly 53 percent of this fall in profit. The profit reduction means that69 per cent of all small farms have negative income from farming,compared with 15 per cent in the initial situation.     

浅论企业纳税筹划

纳税已成为财务管理的重要职能之一，并发挥着越来越重要的作用。但是，就我国企业纳税筹划的现状而言，还存在许多令人担忧的问题：第一，企业纳税筹划意识淡薄；第二，企业纳税筹划观念陈旧；第三，企业纳税筹划理论体系落后。提高企业纳税筹划水平需从以下几个方面入手：首先应树立正确的纳税筹划意识，其次要进行纳税筹划理论创新，最后要提高企业纳税筹划水平。     

Instrumental variable estimation based on grouped data

The paper considers the estimation of the coefficients of a single equation in the presence of dummy intruments. We derive pseudo ML and GMM estimators based on moment restrictions induced either by the structural form or by the reduced form of the model. The performance of the estimators is evaluated for the non-Gaussian case. We allow for heteroscedasticity. The asymptotic distributions are based on parameter sequences where the number of instruments increases at the same rate as the sample size. Relaxing the usual Gaussian assumption is shown to affect the normal asymptotic distributions. As a result also recently suggested new specification tests for the validity of instruments depend on Gaussianity. Monte Carlo simulations confirm the accuracy of the asymptotic approach.