从体育电视节目透视新时期大众休闲体育的新特点

本文通过对近期热播的体育节目《城市之间》与《智勇大冲关》的分析,探讨体育电视节目对大众体育的影响,及其所反映出的新时期内我国大众参与体育活动的新特点。     

构建征地补偿的正当程序规制

征地公正补偿问题已成为土地征收中的热点和难点。公共选择的经济学实证方法论提供了分析征地补偿不公制度性因素的崭新视角。对征地补偿进行正当程序规制是次优的法治模式选择。     

JIT Adoption: The Effects of LIFO Reserves and Financial Reporting and Tax Incentives*

Using matched samples of JIT adopters and nonadopters, we examine the association of JIT adoption with firms' financial reporting and tax incentives, earnings‐management histories, and LIFO reserve levels. We find evidence that adoption decisions are influenced by the interaction of firms' LIFO reserves with their income smoothing, debt covenant, and tax incentives. We also find that adoption is less likely for firms historically engaging in high degrees of earnings management, particularly when such firms have no substantial LIFO reserves. Our study extends earlier research demonstrating a relation between inventory valuation method and year‐end inventory transactions, and documents a relation between earnings‐management incentives and a fundamental supply‐chain design choice.     

Farms’ technical inefficiencies in the presence of government programs*

We focus on determining the impacts of government programs on farms’ technical inefficiency levels. We use Kumbhakar's stochastic frontier model that accounts for both production risks and risk preferences. Our theoretical framework shows that decoupled government transfers are likely to increase (decrease) DARA (IARA) farmers’ production inefficiencies if variable inputs are risk decreasing. However, the impacts of decoupled payments cannot be anticipated if variable inputs are risk increasing. We use farm‐level data collected in Kansas to illustrate the model.     

射频识别技术在汽车生产现场二级仓库中的应用

分析了条形码作为信息载体在汽车生产现场二级仓库应用中存在的不足。RFID技术的发展及应用,为进一步解决仓库作业问题提供新的方法;提出利用RFID技术与条码技术在仓库中的综合应用方案,达到优势互补、扬长避短的效果。     

基于供应链管理的建筑物料采购管理模式研究

文中从建筑施工企业传统建筑物料采购管理模式的弊端出发,利用矩阵分析法将建筑物料分为战略型、重要型、一般型和瓶颈型物料,相对应的将供应商分为战略型、重要型、普通型和技术型供应商,并结合供应链管理的先进理论,针对不同类型的物料进行了不同的采购管理模式研究.     

基于生产管理JIT思想的人力资源管理模式初探

人力资源管理JIT模式是生产管理JIT思想理念与人力资源管理相结合,从而产生的一种新的人事管理方法,它是由企业人员规划、评估制度、培训计划、人才信息库建设、退出机制等构成的有机整体,主要针对目前我国企业存在的人力资源管理理念滞后、人员利用率不高、人力资源开发成本较大等问题。将生产领域的JIT管理模式正确运用到人力资源管理领域,可以减少资源浪费,满足企业不断变化的人才需求。     

证据排除规则相关问题的思考及启发、建议

作者在考察违法证据排除规则历史发展和评价其利弊的基础上 ,提出不同与以往的新的观点 (选择性地排除非法证据材料说 ) ,从权利保障与维护宪法尊严、实体与程序的价值冲突、依法治国、司法、超前立法、公正等角度思索此问题 ,试图得出些有益的结论。     

Sharing resources: The global distribution of the Ecological Footprint

This paper examines how the human demand on bioproductive lands, as measured by the Ecological Footprint, is distributed across the globe using methods commonly used to measure the distribution of income. Measuring the distribution of natural resource use will be necessary to achieve an economy that is sustainable, just and efficient. Currently, different nations place different demands on the environment, i.e. the Ecological Footprint is not evenly distributed across the globe. Calculation of the Gini coefficient for total Ecological Footprint and its components explains the sources of inequality in overall resource use. Calculation of the Atkinson index shows how inequality in the Ecological Footprint is related to the inequality of income, and environmental intensity.     

对商誉会计问题的思考

目前,随着企业改制、购并、资产重组等经济业务的不断发展,在资产评估中关于企业商誉的确认和计价问题已日益成为会计实务和学术界所关注的焦点。因此,有必要对商誉会计理论和实践问题进行研究,以适应经济形势发展的要求。