土地登记制度的经济分析

研究目的:运用法律经济分析的基本理论,阐述土地登记制度的成本与效益,为建设安全、有效率的土地登记制度提供经济分析框架.研究方法:文献资料法和案例分析法.研究结论:在中国土地登记制度建设中要广泛研究如何降低交易成本和提高土地登记效益,避免忽略土地登记制度成本和效益的倾向.     

资本性环保支出与企业绩效交互影响问题研究

文章以环境成本为切入点,将环境成本区分为内部和外部两种,利用中国A 股重污染行业上市企业 2016—2020 年的面板数据分析环境成本对企业绩效的影响,并进一步检验社会责任表现的中介作用。结果表明：环境总成本、内部环境成本和外部环境成本的投入都可以显著提高企业绩效;环境总成本、内部环境成本与企业社会责任表现呈显著正相关;社会责任表现在环境总成本、内部环境成本对企业绩效的影响中发挥部分中介作用;滞后一期的环境成本可以显著提高企业绩效,滞后两期的环境成本对企业绩效影响并不显著,且影响逐渐减弱。     

The Asset Pricing Palette: Cash Flows, Returns and Trading Behavior

Asset pricing is the topic of the 2001 Eastern Finance Association Symposium and the five papers selected for this collection, which are summarized below, span a broad range of subjects that fall under the umbrella of the determinants of market prices. For example, the Schwartz and Moon article that introduces the symposium uses real options methodology to value firms whose cash flows are subject to multiple sources of uncertainty while the Luders and Peisl and Mixon analytical models that close the selections incorporate dual stochastic processes to derive relationships between information flow, trading volume and price volatility that are consistent with empirical evidence. In between, Mishra and O'Brien present new evidence on the important of index and factor selection when estimating the required return on equity and Spahr and Schwebach revisit the issue of time diversification by reintroducing a statistical construct from earlier times. Each of the works included here makes an important contribution to our understanding of the asset pricing process in a distinct area and opens new doors onto avenues for future research.     

作业成本法对传统成本性态分析的影响

作业成本法以作业为中介 ,将资源追踪到作业 ,将作业成本追踪到产品 ,用作业动因作为成本分配的基础 ,冲击了传统成本性态分析 ,提供了适应现代制造环境的相对准确的成本信息。     

谈项目前期阶段的造价控制

作者从工作实践出发,谈了项目前期阶段造价控制的意义和条件。文章着重阐述了怎样从真正意义上做好造价控制、把好造价关,特别强调了优化设计、加强设计文件与造价文件的审查力度对控制好造价的重要性。     

从价值链角度看我国手机行业

2003年对我国手机行业来说是不同寻常的一年,2004年的竞争将更为激烈。我国手机行业今后何去何从,今天的发展战略思想将是至关重要的,本文试通过价值链管理的角度对我国手机行业进行分析。     

基于ABC和BP神经网络的铁路货运成本预测研究

运用作业成本法,结合BP神经网络理论建立铁路货运成本预测模型。通过案例分析,得出BP神经网络可以更准确的预测铁路货运成本费用的结论。     

Airport Services and Airport Charging Systems: A Critical Review of The EU Common Framework

This paper reviews proposals contained in the Commission of the European Communities (CEC) Consultation Paper of 1995 and Draft Directive of 1997 on Airport Charges. Economic and practical problems associated with the CEC proposals are highlighted. The main conclusions are that the CEC proposals will be difficult to enforce because they are vague, implementation is left to the individual member states, and because they allow for a variety of approaches to charging systems which can include substantial cross-subsidisation across aeronautical and non-aeronautical uses at one or more airports. The fact that the Commission will not have significant powers of enforcement further reduces the impact which the proposals can have.