财务分析在企业发展中的重要作用

财务分析是以财务报告及其相关资料为主要依据,对企业的财务状况和经营成果进行评价和剖析,反映企业在运营过程中的利弊得失、发展趋势,从而为改进企业财务管理工作和优化经济决策提供重要的财务信息。财务分析是分析企业经济发展的有效手段,通过对企业投资收益能力、企业资金周转情况等的分析,可了解企业的发展状况和普遍存在的问题,为企业长期稳固发展提供重要依据。     

基于转移的可耗竭资源型企业区位选择行为的特征与趋势

可耗竭资源型企业转移区位选择行为既是一个新兴的现实问题,又是一个理论前沿问题。文章运用系统工程思想和方法,从2000—2009年我国可耗竭资源型企业跨区转移的112个项目中提炼描述了企业转移区位选择的特征行为,从理论上探讨了可耗竭资源型企业转移区位选择行为的过程激励模型,分析了可耗竭资源型企业转移区位选择行为的驱动因素,进行了问卷调查和行为度量,以及行为四分图和趋势面图分析。研究揭示了可耗竭资源型企业转移区位选择行为的特征和趋势。     

江苏沿海乡镇经济差异的空间分析

选用泰尔指数与nich指数,通过ESDA分析探索新世纪以来江苏沿海乡镇经济格局演变。江苏沿海低于平均水平的乡镇占多数,经济发展水平差异持续扩大。低水平乡镇分布在废黄河以北,高水平乡镇集中于南通市,沿海乡镇经济格局日趋呈现"东南——西北"递减的梯度格局。高增长乡镇集中于南通市域,低增长乡镇集聚于废黄河以北乡镇。增长热点集中于临市区、临港、临高速节点及沿江地区。废黄河北部乡镇集聚性的增长滞后。沿海乡镇经济格局演化驱动因素包括:区域宏观政策导向、区位因素与投资规模。     

1990年以来黑龙江省城市经济影响区范围变化研究

确定城市经济影响区域的范围是一项十分复杂的工作,在区域规划和城市规划中有着重要的理论和实际意义。在分析目前划分城市经济区影响范围方法的基础上,利用因子分析方法来计算城市的中心性强度,应用扩展后的城市断裂点理论和倍增加权Voronoi图相结合的GIS空间分析方法,分析了黑龙江省中心城市自1990年以来的城市经济影响区的范围变化。研究发现:黑龙江的城市经济区影响范围的整体格局未发生明显变化,但南部地区城市发展态势较好,影响范围有北扩趋势;大庆和牡丹江城市经济影响区的范围有所扩大,齐齐哈尔和佳木斯的影响范围相对缩小。     

中国农业全要素生产率的变化及其影响因素分析——基于1991—2008年Malmquist指数方法

本文以分析中国29个省、直辖市和自治区农业全要素生产率变化为基础,对农业全要素生产率增长差异的原因进行了探讨。首先,根据KS和T检验筛选投入产出指标;然后,利用非参数Malmquist指数方法计算出中国农业全要素生产率指数及其构成;最后利用面板两阶段最小二乘法分析了影响农业全要素生产率的诸多因素。研究结果表明,乡村从业人员对农业生产效率值的影响较为明显;技术进步是农业全要素生产率增长的主要原因,区域间农业全要素生产率的差异较大;财政支农的力度和农业在整体经济中的地位会显著影响农业全要素生产率的变动。     

外商直接投资对中国农产品出口贸易结构的影响——基于1982～2006年时间数据的实证分析

文章研究农业外商直接投资的农产品出口贸易结构效应,运用协整与向量误差修正模型,就外商直接投资对中国农产品贸易商品结构的影响进行实证分析。研究结果表明,外商直接投资与农产品出口贸易之间存在互补关系,无论是初级农产品贸易还是农产品加工贸易,这种互补关系都是确定的。从长期来看,外商直接投资有利于中国农产品出口贸易结构的优化,短期内外商直接投资对农产品加工出口贸易促进作用有限。     

Elasticity of substitution and technical efficiency: evidence from the US electricity generation

ABSTRACT

The implications of national or regional energy policies for technical efficiency and environmental outcomes in electricity generation depend on fossil fuel input substitution. This study uses state level data to examine fossil fuel (coal and natural gas) substitution in electricity generation under increased availability of natural gas in the United States. We observe that changes in elasticities of substitution from pre-2009 to post-2009 differ across states suggesting that the effects of increased availability of inexpensive natural gas on electricity generation have been spatially heterogeneous. We rely on the observed heterogeneity to assess the effects of fossil fuel input substitution on technical efficiency and CO₂ emissions. The results reveal that state level elasticity of substitution between natural gas and coal has a positive effect on technical efficiency and a negative effect on CO₂ emissions. Therefore, future policy design and analyses should reflect the implications for regional elasticities of fossil fuel substitution and associated environmental outcomes.     

Boosting the spread of new technologies: an integrative propositional analysis of diffusion policies

ABSTRACT

Although many studies have recognised the importance of defining specific public policies to encourage technology diffusion, many authors fail to provide a clear view about either the policies that affect the diffusion of technologies or the effect of the different political instruments. Adopting a content analysis of papers that directly or indirectly refer to the diffusion of a new technology, this study applies the integrative propositional analysis (IPA) methodology to: (a) identify the repertoire of the different diffusion policies identified by previous studies; (b) classify these policies according to the type of instruments that they use; (c) analyse the impact of each policy on the different adoption factors that may inhibit or foster the diffusion of a new technology; and (d) evaluate the scope of each type of policy in terms of the number of affected adoption factors.     

Cost effectiveness of benralizumab for severe,uncontrolled oral corticosteroid–dependent asthma in Sweden

Abstract

Aim: We investigated cost effectiveness of benralizumab vs. standard of care (SOC) plus oral corticosteroids (OCS) for patients with severe, eosinophilic OCS-dependent asthma in Sweden.

Materials and methods: A three-state, cohort-based Markov model of data from three Phase III benralizumab clinical trials (ZONDA [NCT02075255], SIROCCO [NCT01928771], and CALIMA [NCT01914757]) was used to assess the incremental cost-effectiveness ratio of benralizumab vs. SOC plus OCS. Health outcomes were estimated in terms of quality-adjusted life-years (QALYs). The model included costs and disutilities associated with extrapolated OCS-related adverse events. Patients with severe asthma were defined as those receiving OCS ≥5?mg/day.

Results: Benralizumab demonstrated a cost-effectiveness ratio vs. SOC plus OCS of 2018 Swedish Kronor (SEK) 366,855 (€34,127) per QALY gained, based on increases of 1.33 QALYs and SEK 488,742 (€45,344) per patient. Benralizumab treatment costs contributed most to incremental costs. The probability of benralizumab’s being cost-effective with willingness-to-pay (WTP) thresholds between SEK 429,972 (€40,000) and SEK 752,452 (€70,000) ranged from 75% to 99%.

Limitations: Potential limitations of these analyses include the use of combined data from three different clinical trials, a one-way sensitivity analysis that did not include mortality and transition estimates, and Observational & Pragmatic Research Institute (OPRI) data from the UK as a proxy of the Swedish health care system.

Conclusions: The results of these analyses demonstrate that benralizumab has a high probability of being cost-effective compared with SOC plus OCS for a subgroup of patients with severe, eosinophilic asthma receiving regular OCS treatment and may support clinicians, payers and patients in making treatment decisions.     

Stabilizing and destabilizing mechanisms: A new perspective to understand business cycles

Economists believe that economic fluctuations can be smoothed by stabilization mechanisms, such as price adjustment, embedded in the economy. While price adjustment can be seen as a stabilization mechanism, are there mechanisms that can destabilize an economy? We find that as early as 1939, Harrod discussed a destabilization mechanism, the firm's investment adjustment, illustrated in his knife-edge puzzle. We build a macro-dynamic model with investment and price as the core macroeconomic variables. Our analysis shows that the interaction between the stabilization mechanism (price adjustment) and the destabilization mechanism (investment adjustment) generates fluctuations and cycles. However, due to price stickiness, the price adjustment mechanism may not be enough to stabilize the economy. In this case, a government stabilization policy is necessary for further stabilization. As this paper also addresses the microfoundations of Keynesian quantity theory, including the choice of output and investment in optimization, it can be related to traditional Keynesian economics, with a new perspective to understand business cycles.