对《财务管理》内部转移价格的再认识

集团化下的大企业，各个责任主体分权管理，责任核算。相互之间提供劳务或转换产品以及责任结转时，为了明确各责任中心的责与权，不可避免要引入内部转移价格。在制定内部转移价格时，应明确有关内部转移价格制定的原则。诸如：为何要有内部转移价格、内部转移价格制定方法以及内部转移结算方式等问题。     

Challenges in water and sanitation services: Do natural disasters make matters worse?

This article exploits a plausibly exogenous variation in peak ground acceleration to evaluate the impact of the 2015 earthquake on water and sanitation services among affected households in Nepal. Estimates from a difference-in-differences research design show that the severity of the earthquake is associated with a 9.4 percentage point decline in the likelihood of washing hands, a 6.63 percentage point decline in the likelihood of using water filters and an 18.16 percentage point decline in the likelihood of using flush to a piped sewer system. These negative effects of seismic shocks on binary indicators of water treatment and toilet services continue to persist even in earthquake-affected districts where aid for water, sanitation, and hygiene (WASH) services was allocated for disbursement. While prospects of leakage in aid distribution across different levels of governance cannot be empirically tested, findings indicate that effective implementation of WASH-related aid can partially mitigate disaster-induced adverse outcomes related to water treatment and toilet services.     

政府采购模式的现实比较与路径优化

选择政府采购模式是政府采购制度建设中一个最基本问题。政府采购模式大致可以划分为分散采购制、集中采购制和混合采购制三种模式,三种模式各有优缺点,互为补充。我国的政府采购制度正处于完善与建设时期,高度分散和高度集中均不符合我国国情。借鉴发达国家政府采购的经验,现阶段我国宜采取混合采购模式,即集中采购制与分散采购制相结合的模式。     

Millennium Development Goal shortfalls in Zimbabwe: Analysing the impact of access to water and sanitation on early childhood morbidity

ABSTRACT

An Africana feminist framework is presented that considers the ways in which inequality resulting from a historical legacy of political conflict and other dimensions intersect to impact upon the accomplishment of Millennium Development Goals with regards to environmental sustainability and child malnutrition in Zimbabwe. Demographic and Health Surveys are analysed from 1988 to 2011 to examine whether differential access to water and sanitation is predicted by ethnic differences in Zimbabwe, and is predictive of chronic malnutrition. Safe water and sanitation are in short supply, and logistic regression analyses provide evidence that residents in Shona and Ndebele-dominated provinces generally have better access to these resources. Uneven distribution of these development resources has a deleterious impact on early childhood nutrition. This work elicits results that give rise to child health-related policy recommendations that may inform post-2015 discussions of Sustainable Development Goals, namely that within-country ethnic differences must be taken into account.     

THE EFFECT OF ACCESS TO IMPROVED WATER SOURCES AND SANITATION ON ECONOMIC EFFICIENCY: THE CASE OF SUB‐SAHARAN AFRICAN COUNTRIES

This paper evaluates the effect of access to improved water sources and sanitation on 41 sub‐Saharan African (SSA) countries' economic efficiency and growth. For this reason data envelopment analysis (DEA), bootstrap techniques and probabilistic approaches are used. The empirical results indicate that SSA countries' economic efficiency is positively influenced by the access of population both on improved water sources and sanitation. Finally, when the provision of access to improved water sources is provided to more than 50% of the population, the positive effect on countries' economic efficiency is much greater compared with the effect of providing sustainable access to improved sanitation to the same proportion of population.     

高校财务管理体制改革探讨

建立集中统一的高校财务管理体制,是适应高等教育发展的必然选择。应在充分体现其一个主体、两个集中、三个不变、四个统一的基本特征框架下,选择适宜的管理形式,正确处理学校财务部门和二级单位的业务关系,建立总会计师制度,加强财务部门内部建设。     

基于SOA的动物卫生监督系统设计

基于SOA设计并实现动物卫生监督信息系统,实现对保定市动物检疫、执法监督人员的日常工作进行记录和统计。主要研究内容包括基于SOA的系统架构设计,面向对象的系统分析、ORM、Cache、Web Service等技术,最终实现动物卫生监督系统。     

Impact of sanitation,safe drinking water and health expenditure on infant mortality rate in developing economies

Despite of significant growth in all walks of life, the issue of infant mortality still a major concern in most of the developing economies. The World Development Indicators have reported that 4.45 million infants died across the globe in 2015, meaning that 32 deaths per every 1,000 live births. A number of times, the World Health Organization (WHO) have stressed the significance of sanitation, safe drinking water and healthcare facilities in reducing infant mortality rate, though most developing countries still lacks in these services. Given this background, the present study aims to examine the role of sanitation, water facilities and health expenditure on infant mortality rate across a panel of 84 developing economies using annual data from 1995 to 2013. The study also account for per capita income and depth of food deficiency as the control factors in the model. The findings of this study establish a significant long-run equilibrium association among the variables. The long-run elasticities on infant mortality suggest that improved water and sanitation facilities, health expenditure and per capita income substantially reduce infant mortality rate, while food deficiency increases. Given these findings, we suggest that increasing access to improved water, sanitation and healthcare facilities will significantly reduce child mortality in developing economies around the world.     

审计机关机构设置与审计质量:基于分权制衡理论视角的分析

政府审计机关履行审计职能的权力可分解为审计立项权、审计取证权、审计报告权及处理处罚权等。然而受制于审计机关内部机构设置的现状,当前多种审计权力的行使主要集中于业务部门。由于分权制衡的有效性不足,机会主义行为很有可能发生,审计机关内部机构设置方式已成为当前影响政府审计质量的关键性因素。因此,通过机构改革与创新,形成审计权力的相对分离与制约机制,增加审计透明度和审计权力监督效果,减少审计合谋与过滤行为,对保障审计质量具有十分重要的现实意义。