应用田口方法的利与弊

本文分析了田口方法的优缺点,使应用田口方法的科研人员对它有正确认识,以便更好地在石油行业推广应用它。     

相关损益分析法--企业生产经营决策方法的核心

通过阐述相关损益分析法的基本原理，并从理论上证明差量分析法、贡献毛益分析法、成本无差别分析法实质上是相关损益分析法的变形，进而得出相关损益分析法是企业生产经营决策方法的核心之结论。     

亏损抵扣、风险分担与企业投资——“沉睡合伙人”假说的经验证据

本文通过构建理论模型并利用1998-2007年中国规模以上工业企业数据,分析了企业所得税亏损抵扣的投资风险分担作用。研究发现,企业面对的投资风险水平和所得税税负越高,亏损抵扣的风险分担作用越强,企业越愿意从事风险型投资项目。上述结论较为稳健,但其作用存在异质性,创业期企业、非国有企业和连续亏损企业受益较少。政府适度放宽企业所得税亏损抵扣的政策规定、当好企业的“沉睡合伙人”,对于促进市场投资和创新创业、推动供给侧结构性改革,有重要意义。     

“西三角经济区”综合交通发展战略研究

西三角经济区跨越川、陕、渝两省一市,它的提出和建设是西部大开发和西部地区城镇化推进的必然。西三角是我国西部交通基础设施建设较为发达的地区,但要支撑西三角经济增长极的形成与发展,还需要强化其综合交通的发展。应遵循“统筹建设,梯度推进,重点突破,因地制宜”的发展思路,深入推进三地综合交通网络一体化发展。力争到2020年,西三角综合交通网络总体运行水平与长三角、珠三角和京津冀等地区的平均水平持平,形成我国西部地区最大的“综合交通运输三角”。     

新会计准则对商业银行贷款损失准备的影响

与国际接轨的新会计准则的实施,给我国商业银行的贷款损失准备及其监管带来了很大影响。新会计准则对银行贷款损失准备监管的主要影响有:(1)新会计准则关于贷款损失准备的规定与监管审慎性要求相矛盾;(2)新会计准则规定的贷款损失准备计提方法与监管要求的贷款损失准备计提方法有分歧。新会计准则对商业银行的贷款损失准备的影响主要有:(1)降低了商业银行利用贷款损失准备操纵利润的可能性;(2)使得贷款损失准备具有更大的波动性;(3)引入时间价值,可能导致准备水平的提高;(4)可能导致利息收入和减值准备同步增加,并将影响各会计期间的利润发生一定程度的变化。本文对以上影响进行了分析,并提出了相应的对策建议。     

Valuation of loss firms in a knowledge-based economy

Recent research in accounting has documented a substantial increase in the number of loss firms. Existing theories on the valuation of loss firms are based on adaptation/abandonment options or limited liability, assuming that these firms are operationally distressed. In this paper, we show that many loss firms do not fit this stereotype and identify the primary value drivers of this new type of loss firms. Our analysis helps resolve the puzzling negative relation between earnings and market value documented in prior research. Overall, our findings underscore the importance of “hidden assets” or intangibles in the study of loss firms.

Differentiated price loss aversion in destination choice: The effect of tourists’ cultural interest

This article looks into the differentiated effects of loss aversion depending on whether individuals show cultural interest when choosing a destination. Based on the fact that perceived value implies not only sacrifices but also the expectations of a certain level of quality and prospects of satisfaction, together with the idea the Prospect Theory applies to tourism prices, the article states the hypothesis that interest in culture when choosing a destination lowers people’s loss aversion. By incorporating the reference-dependent model into a Multinomial Logit Model with Random Parameters – which controls for heterogeneity – the empirical application shows that culture-interested tourists are less loss averse; i.e. the negative effect of finding a higher than expected price diminishes with cultural interest. The expectation of enjoyment of these attributes and the more conscious attitude toward maintenance/restoration activities of cultural sites are hypothesized to lead prices to be evaluated differently when selecting a destination.     

Product Quality,Cost Asymmetry and the Welfare Loss of Oligopoly

When competition is tough, firms which do not implement the least expensive technology are forced to exit, or the low cost firms are able to increase their market share. Persistent cost or profit differences require some form of restricted entry, specific intangible assets or oligopolistic co-ordination. If technology or skills is easy to transfer but it is not transferred because of collusion, we have to add a cost side effect ('the staircase')stemming from the non-proliferation of the best technology- to the well-known demand side loss ('the triangle'). This paper presents a model with vertical product differentiation and develops a method which disentangles cost differences coming from vertical product differences and those coming from other sources. Data for the paper industry in the EU, in the US and in Japan indicate that cost differences are large. If at least some part of them comes from oligopolistic co-ordination, then the welfare loss of oligopoly is much larger than the usually measured demand side welfare loss.     

成渝万"金三角":成渝共谋城乡统筹的试金石——关于重庆、成都被设立为全国统筹城乡发展综合配套改革试验区的几点看法

现行重庆直辖模式存在缺陷,立足于成渝万“金三角”的全面城乡统筹试验是克服这种缺陷的难得机遇。成渝真诚合作有其历史必然性,借助于非线性数学思维——分形分维思想,表明这种合作具有深刻价值和深远意义。大四川盆地城乡统筹一体化发展充满希望,盆地周边山区的生态压力也将会逐步减轻,由此,区域性城乡统筹试验价值可以得到升华。