燃料乙醇政策研究及定价机制探讨

针对目前燃料乙醇行业发展的困境,结合现行法规政策体系、补贴政策和定价机制,分析存在的问题,借鉴美国法规体系、目标标准、补贴措施和RFS实施与管理,提出政策建议、燃料乙醇新定价机制与燃料乙醇推广环节的补偿机制。     

二灰碎石基层在沈阳低等级公路中应用分析

为了研究二灰碎石基层在沈阳低等级公路中的功能和应用特点,二灰碎石进行了室内试验,并得出结论:不同配比二灰碎石最佳含水量、无侧限抗压强度随着石灰剂量增加粉煤灰剂量减小而逐步增大。因此道路基层施工建议采用二灰碎石基层配比为石灰:粉煤灰:碎石=10:20:70,可充分发挥二灰碎石的功能,提高资源利用率,最终提高施工质量和经济效益。     

DIFFUSION MODELS FOR EXCHANGE RATES IN A TARGET ZONE

We present two analytically tractable diffusion models for an exchange rate in a target zone. One model generalizes a model proposed by De Jong, Drost, and Werker (2001) to allow asymmetry between the currencies which is often an important feature of data. Estimation of the model parameters by the method of Kessler and Sørensen (1999) using eigenfunctions of the generator is investigated and shown to give well-behaved estimators that are easy to calculate. The method is well suited to the models because the eigenfunctions are known so that explicit estimating functions are obtained, and because the state space is a finite interval, for which it is known that the method can be made arbitrarily efficient by including sufficiently many eigenfunctions. The model fits data on exchange rates in the European Monetary System well. In particular, the asymmetry parameter is significantly different from zero for three out of four currencies. An alternative diffusion model is presented with similarly nice properties, but with different dynamics that allow constant volatility near the boundaries of the target zone. No-arbitrage pricing of derivative assets is considered, and the effect of realignments is briefly discussed.     

免除农业税后村干部职能转变及其激励机制研究——基于对陕西省勉县和户县百名村干部和百名村民的调查

通过对免除农业税前后(2004年、2005年)陕西省勉县50名村干部、100名农户的跟踪调查及2005年10月对陕西省户县50名村干部的问卷调查发现,发展经济、提供公益服务将成为免除农业税后村干部最重要的工作,村干部的服务性职能明显增强。针对免除农业税后村干部面临的现实困境,本文认为解决问题的关键是要建立和完善村干部职能转变的激励机制。为此,本文重点构建了免除农业税后村干部的业绩测评体系,提出了要建立村干部的绩效工资机制等。     

Marketing's Interfunctional Interfaces: The MSI Workshop on Management of Corporate Fault Zones

This paper first introduces the purposes and processesof the Marketing Science Institute's Workshop on Interfunctional Interfaces: The Management of Corporate Fault Zones. The motivatingissues of value migration and market orientation are considerednext followed by discussion of marketing's paradigm shift. Thelast half of the paper deals with several management problemsand research issues which were identified during the workshop.Hopefully, these questions and research needs will help to acceleratedevelopment of research into these interface issues.     

电子商务环境下中间商的价值转变

信息技术的发展给中间商带来极大的挑战 ,使中间商的传统功能不断弱化 ,这主要表现在信息沟通枢纽作用的下降 ,市场价格发现功能的弱化 ,促进交易实施功能的降低以及资金融通作用的下降四个方面。中间商传统功能的弱化并不代表中间商即将消亡 ,通过建立并分析制造商销售方式选择模型可以发现 ,电子商务环境下中间商出现的只是存在价值的转变。     

无为而治管理哲学在现代企业管理职能中的运用

作为我国传统的哲学,无为而治蕴含着深刻的思想内涵,从古至今都在社会发展的多个领域发挥着重要的作用。而在社会竞争异常激烈的今天,这种精妙的哲学更是对现代企业的管理和运营产生着深远的影响,追求无为而治的管理已经成为许多企业管理者的目标,并将其作为企业管理的最高境界。基于此,文章首先对管理哲学和无为而治的含义进行了阐释,然后,分析了无为而治的管理特点和管理原则,最后,分别从计划、组织、领导、控制等四个方面,给出了无为而治管理哲学在现代企业不同管理职能中的具体应用。     

论我国民间借贷的若干法律规制重点 ——基于金融功能观理论的分析

金融功能观理论认为金融具有资源分配、融资、信息提供、支付手段、激励机制和风险控制六大功能。我国民间借贷存在着资源配置功能受到地域和习惯的影响而作用不明显;信息提供功能缺乏准确性,且容易引发道德风险;原本正常激励机制容易变成鼓励贪婪的工具;在支付手段和管理风险方面缺乏作为。为更好实现金融的功能,立法应当将以下方面作为重点:明确民间借贷主体准入条件以赋予部分主体以合法地位;对借贷利率进行规制,严格遏制高利贷;详细规定各种非法借贷行为的法律责任;鼓励民间借贷加强行业自律。     

Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students

Public accounting firms (e.g., Grant Thornton, 2012) are stressing an interest in recruiting accounting students with a proficiency in Excel. The purpose of this study is to investigate which Excel functions are perceived to be important and useful for new hires to understand prior to starting a job in public accounting. We collect survey data from four large public accounting firms as well as undergraduate and graduate accounting students (i.e., potential new hires) to gauge perceptions of Excel importance, knowledge, and usage in public accounting. We find that employees at the firms believe the most important Excel functions are: basic formula, filter and sort data, vertical (horizontal) lookup, formatting of documents, and If/Then statements. In a comparison of new hires at public accounting firms with accounting students, results suggest that accounting students underestimate the importance and usage of some of these Excel functions. In addition, results suggest that new hires’ perceived knowledge on how to use specific Excel functions in their accounting job is statistically different than students’ perceived knowledge on how to use some of the same Excel functions. Our research contributes to educational accounting literature by documenting which Excel functions employers in public accounting want new hires to know prior to starting a job in public accounting. Also, this research informs accounting educators that students’ perceptions are not the same as public accounting employers’ expectations with respect to analytical skills using Excel technology.     

The theoretical structure of producer willingness to pay estimates

This article analyzes the theoretical underpinnings of producer willingness to pay (WTP) for new inputs. In addition to conceptualizing the producer WTP function, we derive its comparative statics and show how these properties can be used to estimate quantities demanded or supplied and price elasticities. We also discuss implications of the comparative statics.