基于不完全契约理论的军队运用地方第三方物流思考

文章以不完全契约理论的视角，分析了军队用户与地方物流服务商的契约所具有更为显著的不完全性，提出了强化军事物流服务商管理机制、构建含有军事物流服务商的信息网络、加强有军事物流服务商参加的物流演练等对策。     

An alternative employee rights paradigm: Labor process theory

A dialectical relationship exists between the capitalist desire for accumulation of wealth and profits, and the rights of employees. Labor process theory exposes facets of the fundamental incongruity between the interests of employers and workers in a capitalist political economy. An analysis of employee rights through the labor process framework facilitates the potential for human emancipation by illuminating the ideological, political, and economic sources of domination and repression that are embedded in the capitalist system. In this article, three core elements of labor process theory—the social relations of production, the managerial control imperative, and the restructuring of work—are used to highlight ways in which organizations maintain their hegemonic position. This exposé offers the basis for an alternative paradigmatic view of the employment relationship and informs our thinking of how employee rights are impacted, and often tempered, in work organizations. Portions of this article were presented by both authors at the 12th Annual International Labour Process Conference March, 1994 in Birmingham, England.     

关于收益法的经济价值论及其基础之研究

收益法是资产评估中最基本的一种方法,本文对资本价值理论及其价值论基础--效用论、边际效用论以及理论应 用(收益法)进行全面系统的研究。     

会计目标变迁的理论分析

本文以会计目标作为会计理论体系的逻辑起点,阐述变迁理论背景以及在不同市场主体中会计目标表现出的不同特征,揭示市场不断地发育成熟作为变迁的原动力。认为会计目标与经济发展相适应,是促进市场经济发展而导致会计目标变迁的规律。     

基于自组织创新网络的集群式供应链体系研究

基于自组织创新网络理论来分析集群式供应链系统的成因及其架构,介绍了“武汉.中国光谷”的集群式供应链系统,并结合该案例总结集群式供应链进行自组织创新的五个过程。     

物流技术发展对我国仓储物业的影响

我国传统仓储物业建筑形式单一，技术落后，管理社会化、科学化程度低。然而现代物流技术正在飞速崛起，对于物资的快速流通以及规模化经营和科学的管理都有很高的要求。我国的仓储物业在这样的形势下要适应现代物流的发展，改善建筑形式，实现科学高效的管理。     

BEYOND THE HYPE: INTELLECTUAL PROPERTY AND THE KNOWLEDGE SOCIETY/KNOWLEDGE ECONOMY

Abstract.  This paper explores the debates surrounding whether or not we have now moved into a new knowledge economy and/or knowledge society and if so whether this shift is as significant and as far reaching as the industrial revolution. In this possible transformation the place of information communications technologies has been crucial. Debate has occurred across both economics and sociology with differing emphases as is shown in the ranges of definitions that we review in the paper. One consistent factor is the lack of clarity and consistency between them both within and across the disciplines. In order to explore the issues that the debates raises in a more grounded way, the paper explores them in relation to intellectual property (IP) and the intellectual commons in the process of innovation, growth and economic development. The paper is developed through an analysis first of the industrial revolution and the role within this of uncertainty, technologies, complementarities and elective affinities and the way IP was protected and controlled through patents, secrecy, being first to the market and copyright. The second part of the paper examines definitions of the knowledge economy and society and the role within these of information communication technologies in order to explore whether the ways that IP is protected and controlled have changed. In the debate about the 'knowledge economy and society' the role of innovation via human capital with a greater reliance on intellectual capabilities has been emphasized. The role of IP thus remains central but is now challenged by the rise of new forms of communication, which make its protection harder and move much of the concern with respect to regulation to a global rather than national and local level.     

浅析我国食品冷藏物流的现状及对策

从分析冷藏物流的概念和我国冷藏物流现状入手，阐述了我国在冷藏物流上的特点和问题，并针对这些问题提出了我国发展冷藏物流的对策。     

计件工资博弈中管理者的守诺与公平权衡——对计件工资制不流行的再解释

本文首先回顾总结了计件工资制度的发展过程和存在的问题,指出计件工资博弈陷入低效僵局的原因在于管理者的不履行事先的承诺。传统的解释是管理者事后抵挡不住自利的诱惑,本文认为管理者守诺还是不守诺是在权衡计件工资员工和计时工资员工激励效果后作出的理性的选择。管理者守诺只在一定的情形下发生所以计件工资制不流行。     

解读会计信息产权

会计信息外部性的存在带来会计信息供求的冲突,解决此冲突的规则就是会计信息产权。会计信息产权需要界定才能发挥其应有的效能,会计信息产权的界定取决于对企业所有权分享、管制和道德等因素,企业所有权分享下的会计信息产权界定是初始的界定,无法完成初始界定时可采用管制方式进行强权界定,道德是会计信息产权界定不可缺少的因素。国企改革所滋生的各种问题的根源在于会计信息产权畸形性,欲抑制其畸形,正确处理国企所有权的分享问题的同时,建立“共同治理”的机制和“相机治理”机制是必不可少的。