A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919)

Using a model of hybrid reporting and accountabilities, this article considers the reporting and accountability of the Hanyeping Company in the Beiyang era. The results of the study suggest that the Hanyeping Company attempted to provide comprehensive accounts of its activities to satisfy the needs of a plethora of domestic and foreign stakeholders through a combination of detailed Western and Chinese accounts. In keeping with Western and indigenous Chinese expectations of accounting, the Hanyeping Company prepared accounts that demonstrated characteristics of Auyeung’s demonstrated features of nineteenth-century Westernised reporting and the traditional reporting model. This suggests that the period between 1909 and 1919 experienced a decade of reporting hybridisation in direct contrast to the so-called period of accounting stagnation of the late Qing Dynasty.     

工业锅炉煤改气客户细分模型及其应用——基于层次分析和熵权修正的模糊综合评价理论

煤改气是加快调整工业锅炉能源结构、改善大气环境质量的重要措施之一。燃气运营商欲开拓工业锅炉煤改气市场，应正确辨别终端市场客户的类别。从行业特性、企业特性、锅炉状况和客户开发潜力4个方面构建工业锅炉煤改气客户细分评价指标体系，用AHP－修正熵组合赋权方法确定评价指标权重，建立工业锅炉煤改气客户细分模型并开展应用。评价结果兼顾客观属性与主观偏好，符合客观实际，可为燃气运营商开展差异化管理，采取多元化营销模式提供决策依据。     

基于因子分析和DEA模型的现代光伏农业技术经济性综合评价研究

发展现代光伏农业是推进现代农业可持续发展的重要途径，对现代光伏农业进行技术经济性综合评价有较强的现实意义，为此，建立了因子分析法和DEA相结合的现代光伏农业技术经济性综合评价模型。首先，利用因子分析法对评价指标进行了降维处理；然后，根据DEA模型需要对指标数据进行了标准化处理；最后，利用DEA模型完成了对50亩智能农业大棚各经营方案的评价，结果表明：将光伏发电和温室大棚种植相结合具有良好的技术经济效益。     

The role of inventories and capacity utilization as shock absorbers

We examine the role of inventories and capacity utilization (of both capital and labor) for the propagation of business cycle fluctuations. We document a new set of facts regarding the U.S. cyclical regularities of inventories and capacity utilization. First, we find that capital utilization and the flows of services from both capital and labor are procyclical, and comove with the holdings of inventories. Second, we find that labor utilization is procyclical as well, but is weakly negatively correlated with inventories. We build a model that accounts for these facts, and also accounts for the stylized inventory facts, i.e., inventory holdings are procyclical, while the inventory-to-sales ratio is countercyclical. The analysis is centered on the effects of two possible shocks: preference (demand) shocks and technology shocks. Our model shows that inventories and the rate of capital utilization are mostly complements, while inventories and the rate of labor utilization are mostly substitutes. It further shows that temporary demand shocks emphasize the role of inventories as being a “shock absorber,” whereas high-persistence demand shocks, as well as technology shocks of any persistence, emphasize the role of inventories as being a complement to consumption.     

Participation in export and Chinese firms’ capacity utilization

This paper first sets up a firm heterogeneity trade model and shows that given capital stock and productivity, export firms will have higher rates of capacity utilization. In addition, given capital stock and fixed export costs, firms with higher productivity are more likely to export. I then use the 2012 Chinese enterprise survey from the World Bank to empirically investigate the impact of participation in export on Chinese firms’ capacity utilization rate. The results show that on average, export firms have capacity utilization rate 1.55–2.01 percent higher than non-export firms, which amounts to 14.6–18.9 percent of the standard deviation of capacity utilization rate in the sample. I also find that firms with a larger part of shares owned by the government have lower capacity utilization. Stronger market competition leads to over-investment and therefore lower capacity utilization rate. Faced with more rigorous labor market regulation, firms will substitute capital for the use of labor, resulting in higher capacity utilization rate.     

浅析民办院校图书馆发展中个性化信息服务建立的问题和策略——以陕西国际商贸学院步长图书馆为例

做好信息服务,有效的利用图书馆文献资源,发挥图书馆职能,是当下形势所趋。本文通过对陕西省民办高校——陕西国际商贸学院图书馆的信息服务的现状和存在的问题做一分析,针对这一类院校图书馆特点,提出了优化信息服务的策略。     

网络安全综合评价方法的应用研究

文章分析了计算机网络运行存在的风险;并从分段技术、加密技术、防火墙技术和抗病毒技术方面探讨了如何防范安全风险。     

浅谈公交优先对城市综合发展的作用

随着城市规模的扩大和城市人口的增加,城市交通的压力也正在不断加剧,公交优先的方向应当始终坚持。实行公交优惠票价政策,体现了社会资源共享的公平性和经济合理性,有助于缓解交通拥堵,减轻大气污染保护环境,也有助于建立和谐社会,促进城市繁荣和城市综合发展。     

从公平原则审视我国的个人所得税

税收是国家财政收入的重要来源,个人所得税又是税收中重要的税种。国家可以也应该通过个人所得税调节国民收入,缩小国民贫富差距,这就需要一个公平的且能起调节作用的个人所得税税制。     

社会医疗保险对老人临终医疗服务利用的影响

本文利用2002-2014年CLHLS死亡人口数据,借助样本选择模型、两部分模型和bootstrap中介效应检验方法,首次比较全面深入地分析了社会医疗保险对老人临终总医疗费用支出和自负医疗费用支出的影响。研究发现,我国社会医疗保险既显著提高了老人临终医疗服务利用,也显著降低了自负水平。不同类型的社会医疗保险对临终医疗服务利用影响存在差异,医疗保险类型对临终医疗服务利用具有直接效应,医疗保险水平发挥了中介作用。医疗保险覆盖率在死亡年份影响临终医疗服务利用中发挥了中介作用。我国应该通过实行健康老龄化战略、加强死亡教育、发展临终关怀和完善医保监管等措施控制临终医疗支出增长以促进医疗保险可持续发展,并提升临终老人生存和死亡质量。