基于因子分析法的北疆沿边高寒地区县域经济发展研究

北疆沿边高寒地区受自然环境和地理位置影响,经济发展相对滞后,各县域之间差距较大。运用因子分析法对北疆沿边高寒地区21个县经济发展水平进行分析,选取经济发展水平、要素投入和城镇化水平三大指标及14个小指标从而确定影响县域经济水平的主要因素,继而找到适合该区域的县域经济发展的有效路径。     

Advertising the U.S. National Organic Standard: A Well-Intentioned Cue Lost in the Shuffle?

The 2002 implementation of the National Organic standard and development of the USDA organic seal gave food advertisers a new tool with which to communicate food characteristics to consumers. Based principally on farm and manufacturing practices, the standard offers consumers an expansion of their food choices. Parents of young children have been shown to have particular interest in organic food. Using parent-targeted magazine-based food ads, this paper explores how organic has been promoted, how its advertising strategy compares to that for conventional foods, and whether organic food has been appropriately differentiated from conventional foods such that the USDA organic seal carries a significant and unique meaning to both consumers and the food industry. The content analysis shows that the period following the implementation of the National Organic Program exhibits a general upward trend in usage of health-related cues but minimal increase in use of terms associated with the “organic” ideal. A direct comparison of organic and non-organic food ads shows that there has been little leakage of terminology related to “organic” into mainstream food advertising strategy. Most importantly, we find that “organic” is intermixed with health cues, contributing to the often-found consumer perception that “organic” means “healthier,” and suggesting that the goals of the NOP to offer consumers a clear definition and a way to reduce confusion have not been met in advertising strategy.     

种种因素分析法的局限性及若干改进想法

现行的因素分析法是依据经济现象中浅显的数量依存关系进行粗略的定量分析,有时忽略一些实质性因素对综合指标的影响,而且由于指标间的相关性某一因素对综合指标的直接影响与间接影难以精确地被反映出来。在对现行因素分析法评价的基础上,改变传统的依据简单统计关系式、定义式、构成关系式来构建指标体系的思路,结合社会现象的运行机制,以多元函数的形式将影响综合性指标的实质性因素引入数量关系式,并借助中间变量利用微积分来分析各因素的直接影响与间接影响。     

我国医药零售企业国际比较与对策研究

随着我国加入WTO及世界经济一体化 ,我国在医药流通领域的管制将于 2 0 0 5年放开。以我国医药零售业的代表企业———深圳一致药业股份有限公司、上海华氏大药房有限公司为例同世界巨头———CVS和Walgreen在企业的发展历史、赢利模式、绩效评价指标分析等方面做横向比较 ,找出我国医药零售企业和世界巨头的差距 ,在此基础上才能从产业组织结构优化的角度制定出相应的措施     

Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratio analysis

While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis.     

四川农民消费结构优化与收入增加

农民消费结构与其收入具有一定的互为因果关系,又可以相对独立存在,离开对方进行自身的调整与改变。面对农民暂难增收,现从优化农民消费结构来增加其收入角度进行探讨。农民消费结构问题突出集中在住房、家庭用品、文化教育、交通及人情消费等方面,对它们进行合理的调整与优化可以间接或直接地增加农民收入,实现两者最大的良性互动。