Battles in the costing war: UK debates, 1950-75

In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times, these debates were 'battles' in the costing 'war'. We focus on these battles, analysing the various forces that operated upon the combatants, and locate them in the wider costing war. We conclude that no final resolution of the conflict was achieved in the twentieth century, nor is one likely in the foreseeable future.     

Environmental protection versus economic growth

This paper presents and analyses the differences in the eco-models implemented worldwide （such as whether and how carbon taxes being ＂recycled＂）, or in their efficiency parameters （inconsistent parameter values that account for different results）. This is the assumption that a real tradeoff exists between the production of environmental goods. The present article empirically proves that something must be given up in order to gain something else, and once equations are specified to trace out the path of the economy over time, the natural economic formulation of such equations will embody the notion of economic and bio-tradeoffs.     

Asymptotic subadditivity/superadditivity of Value-at-Risk under tail dependence

This paper presents a new method for discussing the asymptotic subadditivity/superadditivity of Value-at-Risk (VaR) for multiple risks. We consider the asymptotic subadditivity and superadditivity properties of VaR for multiple risks whose copula admits a stable tail dependence function (STDF). For the purpose, a marginal region is defined by the marginal distributions of the multiple risks, and a stochastic order named tail concave order is presented for comparing individual tail risks. We prove that asymptotic subadditivity of VaR holds when individual risks are smaller than regularly varying (RV) random variables with index −1 under the tail concave order. We also provide sufficient conditions for VaR being asymptotically superadditive. For two multiple risks sharing the same copula function and satisfying the tail concave order, a comparison result on the asymptotic subadditivity/superadditivity of VaR is given. Asymptotic diversification ratios for RV and log regularly varying (LRV) margins with specific copula structures are obtained. Empirical analysis on financial data is provided for highlighting our results.     

人力资本收益分配新论

人力资本收益分配探讨的是对人力资本形成具有重要影响的诸要素如何分享人力资本增殖的成果,关键和难点是份额的确定,马克思经济学、西方经济学在这个问题上都有他们的独特性与局限性。这种经济学局限性可以通过伦理道德、法律强制、教育投资社会化等多种途径来共同解决。     

The contribution of social tourism to sustainable tourism: a case study of seasonally adjusted programmes in Spain

Recent policy from the European Union has attempted to justify social tourism initiatives on the basis that they lead to a more sustainable tourism industry. However, the majority of latest research in the field has been focused on the benefits for participants, with the addition of some evidence on the economic impacts of such programmes on destinations, which have pointed towards sustainability outcomes including: a longer tourism season, more even spread of demand, and longer periods of employment for tourism workers. Yet there is a lack of direct evidence linking such programme to these outcomes. This paper aimed to explore this important disconnect between policy assumptions and evidence-based outcomes through an analysis of the deseasonalising effects of the Spanish social tourism programme for older people. The research found that this programme does have an effect on the seasonal nature of employment and economic activity in most regions studied, but that the huge volume of demand from international tourists in the high seasons masks the quantitative effects in the regions with the highest seasonal concentration of international tourists. Recommendations for policy and practice in sustainable tourism are made that are transferable to many countries and regions that adopt social tourism programmes.     

关于深化农电体制改革的建议

总结了我国农电体制改革在构建农村供电所或营业所、促进农业经济发展等方面的成效,分析了县级供电企业存在的政企未完全分开、股份制改革困难较多、产权关系复杂等问题,提出在深化农电体制改革的过程中,应优先考虑上划方式结束对县级供电企业的代管,明晰农电资产所有权,对农电工管理采用农电业务外包方式,建立有效的农电投融资机制及合理的农村电价形成机制。     

供热价格制订的理论探讨

本文概述了供热价格的三种定价方法,对比分析了平均成本定价法和边际成本定价法,介绍了供热成本的主要影响因素,最后用边际理论对两部制热价的合理性进行了论证。     

小户型设计中的扩展艺术

由于房价高企,城市人口增多,小户型成为年轻人的热门选择。户型虽小但是生活却不会因此而缩小,如何在有限的空间中创造出最大的使用功能,是目前很受关注的一个问题。因为小户型的空间划分和布局受到户型和面积的限制,装修时往往导致房屋空间功能不全,或者房屋的整体协调性美观程度降低。因此在装修前,需要按照自己的需求对空间进行重新划分,使其在更合理化、人性化,同时整体协调,不杂乱。只要有合理的布局,小户型也可以拥有舒适的生活空间。     

应急物资公路运输路径优化模型的建立及求解

对应急物资运输时效性和可靠性两方面因素进行了数学描述,在分别对两个指标进行了无量纲化处理后建立了线性加权和效用函数模型,在具体算例中又将效用函数变形为关于λ的线性函数,最后通过坐标系作图将分析结果更直观地表达出来,以供应急物资调度人员根据其具体情况要求更方便快捷地选择应急物资公路运输的最优路径。