市场分割的制度基础与概念内涵——基于组织社会学制度理论的视角

中国的市场分割是中国经济转型在特定阶段出现的一种市场结构或状态。从组织社会学制度理论的视角看中国市场分割可以发现:中国的市场分割存在着行为权力的分割现象,市场分割不仅源于制度和政策的差异,同时也有制度与政策执行中的差异。市场分割中的地区性行政垄断、地方保护主义行为及非整合状态,反映出现阶段的中国经济体制中存在的问题。     

灵芝菌合剂促进沙土鼠脑缺血再灌注后学习记忆及海马神经保护

目的：以沙土鼠脑缺血再灌注模型为研究对象，观察分析灵芝菌合剂对脑缺血记忆能力影响及海马神经的保护作用。方法：取健康成年清洁级蒙古沙土鼠70只，体重（65±10）g，雌雄不分，随机分为4组。（1）假手术组：10只，作颈总动脉分离手术，不做颈总动脉夹闭手术。（2）对照组：20只，脑缺血手术后分别给予同药物剂量的生理盐水，没有任何其它干预措施，于脑缺血再灌注术后3天及10天各处死10只沙土鼠。（3）预防组：20只，其中10只沙土鼠预防性应用灵芝菌合剂200ml·kg^-1·d^-1共10天，术后继续用药10天；另外10只照此剂量预防用药3天，术后继续用药3天，与对照组同一时间处死取材。（4）治疗组，20只，手术完毕当时按照以上同样剂量灌胃给药治疗3天10只，治疗10天10只，每天一次，与对照组同一时间处死取材。所有沙土鼠在脑缺血再灌注手术3天前、手术后进行跳台训练实验，进行记忆测量。其中5只沙土鼠的后脑部分制成石蜡切片，5只沙土鼠的后脑部分做成冰冻切片。结果：跳台实验显示预防组、治疗组与假手术组两两比较有显著性差异（P〈0．01），尼氏小体染色显示海马CA1神经细胞凋亡有显著性差异。结论：灵芝菌合剂能改善脑缺血再灌注沙土鼠的记忆功能，对海马CA1区神经细胞有保护作用。     

Broadening management accounting education: more theory,more practicality ∗

There are two widespread beliefs among management accountants. Management accounting should be practical, and education for doing the job the management accountant actually does should include topics which would require extensive training in theory. The two beliefs are not inconsistent. Management accounting education starting from theory and moving to its application could be far more practical than education without theory in applying predefined techniques.     

A Note on Laurence Seidman’s Article

Mihail Manoilescu was among the foremost intellectual figures of the interwar period in Romania. He was known as a politician and central banker, as well as an economist. From the very beginning of his theoretical and practical career, or at least from the late 1920s onward, Manoilescu’s ideas and theories (especially his corporatist theory) were marked by clear continuity and consistency based on the theory of protectionism grounded on productivity differences. By developing his model — an alternative to the theory of comparative advantage — Manoilescu endeavored to show the need for protectionist measures to promote the development of peripheral countries. His defense of protectionism is usually presented as clumsy and founded on an incorrect method, even if he is often recognized as the forerunner of the theory of unequal exchange and the dependency theory. Few scholars note the similarity of Manoilescu’s theory with Karl Marx’s labor theory. This paper contributes to validating Manoilescu’s conclusions, the soundness of which we test here by reconstructing the theory from a Marxian perspective. A reconstruction of this type offers new possibilities of evaluating his theory and a better understanding of its contributions and limitations.     

基于协同理论的社会服务创新及其供给模式选择

基于协同理论的视角，综合考虑供给模式的可操作性，以社会服务供给主体的联合情况为划分依据，社会服务供给模式可以构建为政府—企业型、政府—非营利组织型、政府—初级群体型、政府—企业—非营利组织型、政府—企业—初级群体型、政府—非营利组织—初级群体型、政府—企业—非营利组织—初级群体型。供给主体需要扮演社会服务的组织者、资源提供者、生产者等角色，但在各类供给模式中，每种供给主体所扮演的角色都存有差异，需要根据实际情况，分门别类地进行梳理。     

从逃避自由到真正的自由——弗洛姆的性格结构理论初探

弗洛姆从资本主义的发展历史看到,追求个性自由和解放促进了资本主义的发展,而发展了的资本主义又使人产生了孤独和焦虑感,人们为了摆脱这种焦虑感最终选择了逃避自由。人要真正获得自由就必须建立完善的性格。社会主义道德建设应引导人们积极培养生产性性格,从而促进人与社会协调、和谐发展。     

Choice Modelling Approaches: A Superior Alternative for Environmental Valuatioin?

In this paper, we examine some popular 'choice modelling' approaches to environmental valuation, which can be considered as alternatives to more familiar valuation techniques based on stated preferences such as the contingent valuation method. A number of choice modelling methods are consistent with consumer theory, and its focus on an attribute‐based theory of value permits a superior representation of many environmental management contexts. However, choice modelling surveys can place a severe cognitive burden upon respondents and induce satisficing rather than maximising behavioural patterns. In this framework, we seek to identify the best available choice modelling alternative and investigate its potential to 'solve' some of the major biases associated with standard contingent valuation. We then discuss its use in the light of policy appraisal needs within the EU. An application to the demand for rock climbing in Scotland is provided as an illustration.     

恩格尔定律:理论与检验

恩格尔系数作为衡量居民生活水平的重要指标,其理论基础是恩格尔定律。作为实证性定律,恩格尔定律并没有严格的理论推理,其在我国的应用也受到一些质疑。本文基于效用函数假设和马斯洛层次需求理论,对恩格尔定律进行了理论推导;并利用省际面板数据(1981～2010)对模型进行了检验,结果表明恩格尔定律在我国是成立的。因此,使用恩格尔系数评价和比较我国居民生活水平是可靠的。     

对管理会计的两个评价

本文在对管理会计实践运用和理论研究考察的基础上 ,得出两个基本评价 :一是在实践运用中“用非所书” ,二是在理论研究上“书非所用”。基于管理会计理论和实践的严重背离 ,使我们有必要对其进行重大变革 ,它必须回归到“成本管理”这条道上来 ,而不是其它。