我国食品安全满意度研究综述

近年来,随着人们对食品安全问题的关注程度越来越高,食品安全满意度领域的研究也日益增加。本文围绕食品安全满意度内涵的界定、食品安全满意度现状、影响因素以及提升食品安全满意度状况的策略研究四个方面,对我国食品安全满意度的研究进展进行了文献回顾,并指出已有研究存在的不足,旨在后续促进专家学者对该领域的进一步研究。     

对非经营性损益信息披露的思考

中国证监会要求上市公司在1999年度财务报告中增加披露“扣除非经常性损益后的净利润”信息。由于非经常性损益项目的持续性很低,所以中国证监会的新增信息披露要求能够在一定程度上增加净利润信息的相关性。而从第一次实施结果来看,上市公司选择的、归属于非经常性损益的项目名目繁多,且不尽符合非经常性损益的理论特征;上市公司的披露行为也存在各式各样的不规范情况,因此可靠性和可比性尚显薄弱,有用性有所削弱。     

政府与国有煤矿安全生产间激励相容机制的构建

由于国有煤矿受经济体制改革的影响较大,因此如何形成一种内在的注重安全生产的约束机制,是国有煤矿改革过程中面临的一大难题。本文通过委托代理模型来分析政府与国有煤矿企业的关系问题,并将模型加入了国有煤矿经营者接受安全生产合约,进行安全生产的概率约束参数,得出了政府与国有煤矿经营者都应着力于降低安全生产努力成本系数,以提高安全生产水平,实现双方效用最大化的结论。     

关于煤矿安全生产的研究与探讨

安全是煤矿第一政治；是职工的第一福利；它代表着煤矿职工的根本利益。安全工作是一项庞大的系统工程，从全员、全方位、全过程、齐抓共管。     

基于产业链的食品质量安全管理体系构建

近年来,食品质量安全问题已成为倍受人们关注的焦点之一.本文以食品产业链为研究基点,构建了食品质量安全管理体系,并通过对食品产业链实施质量安全管理,以提高我国食品质量安全水平.在构建食品质最安全体系时,根据食品产业链所处发展阶段的不同,分别构建了体系1和体系2,并比较两者之间的区别与联系,认为现阶段在我国实施食品质量安全管理需要政府行政职能部门和食品产业链各节点的共同努力.     

校园文化的创建

在当前高等教育国际化趋势卞，高校的竞争进一步加剧。面对机遇与挑战，建设有我国特色的高校校园文化，势在必行。我国高校应积极吸收和借鉴世界名校校园文化的合理成分并与本土实际相结合，走特色办学之路，在高校办学思想的基础上创建具有我国民族特色的校园物质文化、创新特色的校园行为文化、人本特色的校园制度文化、各具特色的校园精神文化。     

商业银行经营状况分析指标体系初探

本为完整地反映我国商业银行的经营状况提供了一整套分析指标的体系，这套指标体系从资本状况、资本流动性，资产质量和盈利能力四个方面对商业银行的经营状况进行分析和预测，使用这套指标体系，可为改善和加强商业银行的经营管理提供决策依据。     

Are short rotation coppices an economically interesting form of land use? A real options analysis

Short rotation coppice (SRC) is intensively discussed as being an economical and ecological advantageous alternative to traditional agricultural land use. In various countries, farmers have been encouraged through incentives to cultivate SRC. Nevertheless, they often do not switch from conventional land use to SRC, even if SRC is relatively beneficial according to the net present value (NPV) rule. Therefore, farmers do not follow the classical investment theory. A relatively new theory is the real options approach (ROA). The ROA takes further aspects like irreversibility of the investment costs, flexibility regarding investment timing, and uncertainty of the investment returns into account, which the NPV rule ignores. In the case of SRC, investment (conversion) triggers when a farmer should switch to SRC following the ROA can be higher than those following the NPV rule. As it is often the case in real options applications, decision makers’ possibility to disinvest in general and farmers’ possibility to reconvert, in particular within the useful lifetime of SRC, is not considered. We build a model to calculate the conversion triggers for switching from annual crop production to SRC following the ROA. We consider the opportunity to reconvert the land and evaluate the respective effects on the conversion triggers according to the ROA. Furthermore, we analyze the effect of a former governmental incentive, in terms of an investment subsidy, on the conversion triggers of both theories. Our calculations show that following the ROA, a farmer should change land use to SRC more slowly than when following the NPV rule. Furthermore, neglecting the reconversion possibility would cause considerable bias amongst the results. The consideration of investment subsidies diminishes the conversion triggers of both theories. We conclude that the ROA can at least partially explain farmers’ inertia of converting to SRC.     

Effects of campus foodservice attributes on perceived value,satisfaction, and consumer attitude: A gender-difference approach

This study explores a conceptual framework incorporating interrelationships among campus foodservice attributes, perceived value, satisfaction, and effects of these on consumer attitude. Mediating roles of perceived value and satisfaction as well as gender differences in attitude formation process also are investigated within the conceptual framework. Results confirm that enhanced performance in service and product quality, menu, and facility have favorable effects on perceived value, satisfaction and, ultimately, on consumer attitude. However, the attitude-formation process and mediating roles of perceived value and satisfaction differ notably between male and female consumers.