我国旅游价格管理：现状、改革背景与政策分析

旅游业发展是一项复杂的系统工程，需要各相关行业和各项政策措施的配套协调。由于旅游价格的杠杆效应，如何应对入世给我国旅游业带来的挑战，改革并完善与国际接轨的旅游价格管理新体制是每一个旅游价格管理工作者应当思考的现实问题。     

会计信息质量与市场定价分析

本文以应计质量、盈余持续性、盈余可预测性、盈余平滑度作为会计信息质量的代理变量,通过研究会计信息不同纬度的质量与权益资本成本之间的关系,为投资者的市场定价及对信息质量的关注程度提供证据。研究结果表明,除盈余的持续性不显著外,其他各项质量与权益资本成本之间均呈负相关关系;在对权益资本成本的影响程度方面,无论是单独影响还是条件影响,应计质量影响程度最大,其次是可预测性。     

对企业技术创新自我实现的经济学分析

本文从经济学的理论角度分析了企业技术创新自我实现的可能性。分析发现：产品被成熟生产后的产量与资本报酬和资本边际生产率的大小有直接关系。因此，企业发展内部本身就可以通过市场供需调节来实现创新的循环和延续。从这一点上说，国家对于企业技术创新的鼓励政策应该更加依靠市场机制的作用。     

Theory Analysis of Model for Price Fluctuations in a Single Commodity Market

The price model for a single commodity market is a very important economic model that describes the basic rules for price fluctuations in a single commodity market. In this paper, we investigated the general case for the model, and proved that every positive solution is bounded and we obtained a necessary and sufficient condition for oscillation of every positive solution concerning positive state solution.     

加强林业技术发展的研究

林业建设的长期实践表明，林业的发展越来越依赖林业技术的进步。本文从宏观、中观和微观各层面分析了林业技术发展对林业发展的重大意义，并在此基础上进一步分析了当前我国林业技术发展的现状——林业技术既取得了巨大发展．但同时又存在很多不足，如林业技术成果转化事低、技术推广效益低、高新技术水平落后于发达国家等。此外．本文还分析了制约林业技术发展的因素：林业技术意识薄弱、投入不足、推广效益低下、自主创新和引进消化吸收能力弱等，并提出了进一步发展我国林业技术的对策。     

审计判断的成因及其在审计过程中的应用

审计专业判断是审计人员职业道德、胜任能力和专业经验的有机统一和外在表现,当审计人员面对复杂审计事项和不确定审计环境时,正确的审计判断是审计人员能否作出合理认识、评价、预测和决策的必要条件,也是审计能否成功的关键因素。本文从审计判断的特征、成因入手,探讨了在现代审计模式下审计判断在审计过程中的应用问题。     

立式双面研磨机变形机理探讨

文章通过对立式双面研磨机运动机理分析,探讨了研磨盘产生伞状变形原因,提出如何针对实际情况消除变形,提高加工精度。     

The price relationship between organic and non-organic vegetables in the U.S.: evidence from Nielsen scanner data

This study investigates price relationships between organic and conventional carrots, tomatoes, and lettuce in the U.S. utilizing Nielsen scanner data from 2006–2015. We employ a threshold vector error correction model (TVECM), threshold vector autoregressive model (TVAR), and threshold cointegration test to test whether market integration exists between organic and conventional vegetables as well as the existence of asymmetric price transmission. The results find positive long-run relationships between organic and conventional prices of carrots and tomatoes and show the existence of asymmetric price transmission in price pairs of lettuce and tomatoes. Our findings suggest that the price relationship between organic and conventional vegetables varies by characteristics, such as shelf life, volatility in the price premium, and substitutability.     

由临街地价推算区片价的方法探讨

如何利用临街样点地价推算区片平均地价及基准地价始终是城镇基准地价评估的一个难点。文章利用赤峰市的实际调查数据,分别采用临街贡献率和面积加权两种方法推算区片平均地价,并采用回归分析方法探讨区片价与临街地价之间的关系,结果证明两种方法所推算的区片平均价是基本一致的,而且区片价与临街地价之间呈“反S”曲线关系。     

Strategic Firm Behavior Under Average-Revenue-Lagged Regulation

Price caps have been shown to have incentive properties superior to traditional rate of return regulation. Average-revenue-lagged regulation (ARL) is attractive in that steady-state prices are known to be efficient. We show that the ARL scheme can be manipulated by the firm so as to yield the unregulated global profit maximum. While tests exist that can provide the regulator with evidence of this strategic behavior, we also demonstrate that the unregulated global profit maximum will not be attainable if Laspeyres (L) regulation is employed.Jel classification: L43, L51I would like to thank Michael Crew and an anonymous referee for their extremely helpful suggestions.