以贯彻新会计准则为契机，提高会计信息质量

新的会计准则施行后,对会计信息质量的提高起到极大的促进作用。指出目前制约会计信息质量的因素主要有公司治理结构的缺陷、会计信息失真带来的收益与损失不对称、剥离与模拟等会计创新的负面影响等,分析了新会计准则。对于提高会计信息质量的要求。基于此,提出了现阶段提高会计信息质量的几点措施。     

对《钻井液用消泡剂评价程序》标准的认识和建议

评价和衡量消泡剂性能优劣的主要技术指标是钻井液密度恢复率。石油天然气行业标准SY/T5560—92《钻井液用消泡剂评价程序》对钻井液密度恢复率的作出了比较详细的测试规定和要求。根据在实际工作中的摸索总结,建议变发泡后和消泡后钻井液密度的测试方法由密度计测试为体积计算。     

论全面质量管理与质量管理体系标准的关系

阐述了全面质量管理与ISO9000标准的异同,比较分析了两者的相同点与不同点,论述了全面质量管理与ISO9000标准的关系。指出,实施ISO9000系列标准为主的质量管理是“以标准为主的质量管理”;全面质量管理是站在产品的制造者的立场建立的一种人本管理思想,而ISO9000是站在用户立场建立的一种管理制度;推行ISO9000可以促进全面质量管理的发展并使之规范化,ISO9000也可从全面质量管理中吸取先进的管理思想和技术,不断完善。     

Joint estimation of technical efficiency and production risk for multi-output banks under a panel data cost frontier model

This article generalizes production risk from a single output production function to a multiple output cost frontier, which is able to examine input-oriented technical efficiencies and production risk simultaneously in the context of a panel data. Furthermore, the joint confidence interval estimates for technical efficiencies are constructed by means of multiple comparisons with the best approach. Whether taking production risk into account or not offers quite dissimilar implications in terms of the average technical efficiency measure and the identification of multiple efficient banks achieving the optimal cost frontier. It is suggested that inferences drawn on the basis of the confidence intervals of technical efficiency provide much more fruitful and insightful information than the point estimation alone. Bank specific risk parameters are found to be highly and positively correlated with fixed-effect estimates, implying that the more risk-averse a bank is, the more technically efficient it will be.

企业该如何面对推荐性标准

《中华人民共和国标准化法》规定：国家标准和行业标准分为强制性标准和推荐性标准。目前,我国推荐性标准的数量远远大于强制性标准的数量,这个事实让我们清楚地看到,我国将向＂自愿标准＂方向发展。对此,企业应端正态度,正确认识推荐性标准的重要意义,视具体情况分别给予实施,并注重借鉴推荐性标准的先进技术,形成自主知识产权。     

我国竞争行业生产效率的实证分析

本文对2000-2007年家具行业技术效率、全要素生产率以及生产率的变化进行了实证研究.研究表明:国有、联营、其它企业的市场竞争能力不强,港澳台、集体企业的竞争能力一般,私人、股份、外商企业的市场竞争能力比较强,生产率变化和企业数量具有正向关系,市场具有演化作用,它会淘汰不适应市场发展的企业类型,培养适应市场发展的企业类型.在此基础上,提出健全公平、自由、开放的市场体系,促进经济发展的建议.     

我国城市居民最低生活保障标准的影响因素与效应研究

近年来,我国各地城市居民最低生活保障标准不断提升.本文利用我国36个城市1998-2005年的面板数据,分析影响城市居民最低生活保障标准动态变迁的经济、政治和社会因素及其影响效应,结果显示:城市居民最低生活保障制度是最低生活保障而非基本生活保障;"低保"标准并未有效地缩小贫富差距;"低保"标准对贫困者就业意愿具有较弱的负效应.针对上述问题,笔者提出建议:对应经济社会的发展动态提高标准、施行分层梯度式"低保"标准以及建立互动支持系统,促进"低保"受益者就业.     

FAIR TRADE IS COUNTERPRODUCTIVE AND UNFAIR: REJOINDER

This is a rejoinder to a criticism of Henderson (2008 ) by Alastair Smith. Our conclusion is that Henderson's basic case, although nicked around the edges by developments since the original was written, still stands. Moreover, we point out that Smith's criticism of Henderson's point that Fair Trade could help kill the banana actually supports Henderson's case. Finally, Smith's proposed 'trade, not aid' solution does not contradict Henderson (2008 ). Refusing to buy Fair Trade coffee and other products and, instead, buying quality coffee and other products would not reduce trade, as Smith seems to imply.     

Equilibrium theory under ambiguity

We extend the classical results on the Walras–core existence and equivalence to an ambiguous asymmetric information economy; that is, an economy where agents maximize Maximin Expected Utility (MEU). The interest of considering ambiguity arises from the fact that, in the presence of MEU decision making, there is no conflict between efficiency and incentive compatibility (contrary to the Bayesian decision making). Our new modeling of an ambiguous asymmetric information economy necessitates new equilibrium notions, which are always efficient and incentive compatible.     

Compatibility and unlearning in knowledge transfer in mergers and acquisitions

Despite wide recognition of the central role of knowledge and its transfer, extant research has focused much on some important aspects of knowledge transfer and paid little attention to others. We focus on two underexplored issues in the knowledge transfer literature, namely: (a) compatibility of new knowledge with recipients’ needs, interpretations of its past experiences and its existing norms, and (b) organizational unlearning, which moderates the relationship between compatibility and extent of successful knowledge transfer. We examine different types and dimensions of knowledge compatibility and organizational unlearning within our proposed knowledge transfer process framework. We situate our discussion primarily within knowledge transfer in cross-border mergers and acquisitions. Based on the proposed model, we also offer propositions future research can test.