邮政速递物流企业营销策略创新研究

在当前激烈的市场竞争环境下,如何通过有效的市场营销策略,将改制后的邮政速递物流企业的产品和服务为越来越多的客户所认可并长期使用,进而不断扩大邮政速递物流的市场占有份额,是摆在全体速递物流人面前的首要任务。文中结合速递物流企业改革发展实际,就专业化经营改革后邮政速递物流企业的营销策略创新问题进行简要论述。     

Do Investors Overrely on Old Elements of the Earnings Time Series?*

This paper reports an experiment demonstrating that MBA students overrely on old earnings performance when predicting future earnings performance in a laboratory setting. In the experiment, MBA students relied too heavily on old annual ROE information to predict future annual ROE. The experiment shows how a common cognitive error (overreliance on unreliable information) interacts with the structure of the earnings time series to create particular patterns of prediction errors. The results also suggest directions for research on two well‐known anomalies, long‐run overreactions (De Bondt and Thaler 1985, 1987) and post‐earnings‐announcement drift (Bernard and Thomas 1990).     

Socialism after Hayek: A Post Keynesian Contribution to Burczak's Theory of Social Justice

The paper presents a brief overview of the basic premise of the Burczak's Socialism after Hayek, and shows that Burczak's “applied epistemological postmodernism” presents a unique unifying ground for heterodox economics, breaking down traditional barriers between right and left. This new approach allows us to revisit the Marx-Keynes-Hayek debates in a more constructive way for a unified theory of social justice. However, we argue that Burczak's system does not automatically guarantee full employment, so it cannot be considered an ideal theory of social justice. A Post Keynesian contribution is presented in the form of the Employer of Last Resort (ELR) program which we argue is compatible and complementary to Burczak's theory of social justice. Finally, we argue that an adequate system design of the magnitude proposed here must be infomed by the principles of institutional adjustment as outlined by J. Fagg Foster.     

论科斯定理的真理性

科斯定理具有隐含的私有产权制度偏好。在逻辑意义上,对科斯定理中"交易成本"、"可交易权利的初始配置"、"最终配置"作特定的理解,科斯定理在西方主流经济学逻辑、方法论意义上是正确的,但此时科斯定理完全等价于完全竞争理论,没有任何现实意义。在经验意义上,科斯定理是谬误。科斯定理的逻辑推论必然是私有产权企业比公有产权企业更有效率。在经济实践中,存在着三类证据:完全肯定科斯定理、完全否定科斯定理以及在肯定科斯定理的同时包含着否定科斯定理的成分。"超产权论"是对科斯定理的"革命",是对科斯定理的否定。     

A comparison of the legislated employment equity program,federal contractors program,and financial post 500 firms

We investigated the impact of employment equity legislation, compliance regulations, and the absence of these requirements on the diversity practices of Canadian firms. A field survey involving CEOs and Human Resource Executives of 286 firms covered under the Legislated Employment Equity Program (LEEP), Federal Contractors Program (FCP), and Financial Post 500 (FP 500) companies was conducted. Results indicate that CEOs of LEEP firms reported a greater commitment to managing diversity. LEEP firms, and to some extent FCP firms, also had adopted more practices (e.g., policies, recruiting, training, and accountability) supportive of employment equity than FP 500 firms. It appears that employment equity remains the most effective tool for promoting equity and diversity in Canadian organizations. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

Coase Theorem Is Truth or Not？

Coase theorem has the implicit private property right system preference. In the logic sense, if we define “exchange cost”, “exchange right＇s initial allocation” and “final allocation” specially, Coase theorem will be correct in the sense of main - stream western economics logic and methodology, but Coase theorem is equal to perfect competition theory at all at the same time, it has no reality sense. In the empirical sense, Coase theorem is fallacious. A lot of economists including Paul A. Samuelson and Joseph E. Stiglitz have given Coase theorem radically negative comment. Coase theorem＇ s inference must be private property fight firm＇ s efficiency is higher than commonality property right firm＇ s. There are three kinds of evidence in the economic practice, one affirms Coase theorem absolutely, one denies Coase theorem at all, the other contains component denying Coase theorem while it affirms Coase theorem. The post property - right argument is evolution and negation of Coase theorem to a certain extent.     

POST‐PRIVATIZATION OWNERSHIP AND FIRM PERFORMANCE: A LARGE META‐ANALYSIS OF THE TRANSITION LITERATURE

This paper aims to perform a large‐scale meta‐analysis of the relationship between post‐privatization ownership and firm performance in Central and Eastern Europe and the former Soviet Union. Baseline estimation of a meta‐regression model that employs a total of 2,894 estimates drawn from 121 previous studies indicated the superior impact of foreign ownership on firm performance in comparison with state and domestic private entities. Furthermore, the estimation of an extended meta‐regression model that explicitly controls for the idiosyncrasies of transition economies and privatization policies strongly suggested that differences between countries in location, privatization method, and speed of policy implementation strongly influence the link between post‐privatization ownership structure and firm performance. We also found that these factors not only cause a remarkable gap between countries in terms of ex post improvement in firm performance but also significantly affect the interrelationship between foreign investors, domestic outsider owners, and firm managers, and the relative superiority of various domestic outsiders. Conclusive evidence of the harm caused to ex post firm performance by voucher privatization is one of the most noteworthy empirical findings in this paper.     

铁路技术改造项目后评价方法探讨

技术改造是在充分利用现代科技成果和先进经验的基础上,改造既有的设备、工艺、产品等生产技术,实现扩大再生产,达到提高技术水平、改善生产条件、保证安全、节能降耗,全面提高企业和社会综合效益的目的,是促进企业技术进步,增强企业持续发展能力的关键所在。运用建设项目后评价理论和方法,结合铁路技术改造项目的特点,提出铁路技术改造项目后评价方法。     

Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift

In 2009, the Securities Exchange Commission (SEC) mandated public firms to file their financial statements using eXtensible Business Reporting Language (XBRL). The SEC's main motive behind this mandate is that XBRL filings would enhance the informational efficiency in the stock markets by making financial data easier to use and analyze for a broad range of investors. Using a sample from the first wave of mandated XBRL filers, we find a decline in post earnings announcement drift for the good news portfolio in the post-XBRL adoption period. Instead of a drift associated with underreaction, we find that markets overreact to negative earnings surprises for the bad news portfolio during our observation period, which coincides with the financial crisis. We detect limited evidence that XBRL adoption mitigates overreaction, which is another form of market inefficiency. We also find limited evidence that XBRL particularly benefits small investors.     

加入WTO后过渡期我国进口贸易救济体系的完善

2005年开始,主要产业在加入WTO谈判中获得的过渡期大部分结束,进口贸易自由化程度空前提高,进口产品的不公平竞争和进口激增必将对我国产业造成冲击,进口贸易救济工作面临严峻考验。为此要借鉴他国的成功经验,进一步完善我国的贸易救济体系。