从公共物品供给看政府在综合物流体系发展中的作用

从公共物品理论的主要观点展开分析,把政府对以外部性为特征的公共物品的供给边界作为研究对象,分析政府在综合物流体系发展中的地位和角色,最后针对政府在综合物流体系发展中的地位和作用提出相应政策建议。     

Banking Mergers: The Impact of Financial Liberalization on the Taiwanese Banking Industry

The objective of this paper is to examine the nature of the Taiwanese banking sector and to analyze the impact of financial liberalization on the Taiwanese banking industry. We present empirical evidence to show that the recent wave of bank mergers observed in other countries is also suitable for Taiwan. Based on empirical results for overall economies of scale and expansion path subadditivity, Taiwanese banks should obtain the benefit of scale economies by merging with other banks rather than expanding by opening more branches. Furthermore, we show that the Relative Market Power hypothesis—which postulates that greater market shares lead to higher profitability—finds empirical support in Taiwanese banking data after financial reforms were enacted.     

我国会计规范体系建设问题的思考

文章从会计准则与会计制度的范围界定、二者的定位以及二者的形式重要与否三方面着手，对二者的关系进行阐述，并对会计规范体系建设提出了一些建议。     

中国商业成本文化变革趋势

纵观社会主义市场经济体制改革目标确立以来的中国商业史,成本导向是重要的商业文化主题.低成本战略是二十年来我国大多数企业的选择.本文通过对我国企业二十年来的发展史进行研究,发现我国企业在成本控制观念上表现出了六大趋势,即从规模经济到精益生产,从避险求利到范围经济,从生产成本到寿命周期成本,从查错防弊到内控审计,从生成成本到倒逼成本,从成本节约到战略成本管理.     

浅谈超声法混凝土灌注桩质量检测

本文对超声法混凝土灌注桩质量检测进行了论述。     

受贿罪的本质及其展开

受贿罪的本质就是受贿罪所侵犯的客体或法益,尽管学界对于受贿罪的客体有不同的认识和表述,但通说将职务的廉洁性作为受贿罪的客体,从而.受贿罪的本质就是职务的廉洁性.用受贿罪的这个本质去审视我国刑法关于受贿罪的规定,便会发现诸如贿赂内容较窄等缺陷.因此,将所有能够与公权力进行交换的利益作为贿赂的内容并完善受贿罪的构成要件,是构建科学的贿赂犯罪体系的重要一环.     

Translating single project management knowledge to project programs

Over the past decade, the efficient implementation of project programs became of great importance. Many authors are concerned with improving the professionalism of implementing project programs, and most of them identify context‐related factors that are considered the bases of successful implementation. However, little has been written on how to use the project management toolkit in project programs. In mid‐2007, a research program was initiated to highlight the role of the single project management toolkit in implementing programs. During the research, both case‐based and interview‐based research methods were used. The primary question addressed in this article is how to translate single project management knowledge to program management.     

Investigating the effects of economies of scope on firms’ pricing behavior: Empirical evidence from the US domestic airline industry

This study investigates to what extent cross-product (belly cargo) output affects (passenger ticket) prices in the US domestic airline industry. The empirical analysis indicates that greater cargo volumes generally result in lower air fares, presumably as a result of the airlines’ realization of economies of scope. This magnitude of this price effect, however, depends on certain firm and route market characteristics. The findings of this study add to extant research on economies of scope, multi-product yield management and airline pricing and provide important insights for policy makers and airline managers alike.     

高房价的成因与房产税改革构想

近年来我国房价大幅度上涨,居高不下的房价不仅给百姓生活带来的巨大压力,也给国民经济健康发展造成了极大的困扰,因此政府部门应对房价进行有效干预。房产税具有取得财政收入、调节房产收益、影响经济运行的功能,但现行房产税制却违背了税收量能负担原则、削弱了税收调节分配功能,应借鉴房产税改革试点城市的经验,加快房产税制改革的步伐,以促进房产市场价格回归理性,更好地保障房地产市场持续、健康有序发展。     

关于湖北省高等职业教育发展前景展望

本文通过对湖北省高等职业技术教育的规模和现状、特点和特色、发展方向和就业出路等几个方面,从社会、高职教育自身规律,以及专业设置、教材调整、教学计划制订和学校所在地区的地方特色等多个方面,深刻的全方位的剖析了湖北省职业教育的发展方向、发展规模和办学原则,力图为湖北高职教育探索一条切实可行的道路。