Income and substitution effects of fiscal policy on work effort

The focus of this paper is twofold. First, it examines the impact on work effort of changes in government purchases financed with lump‐sum taxes, in a neoclassical framework, with respect to four industrialised countries. Second, it reconsiders the expenditure–work effort relationship in a broader conceptual context that allows for distortionary taxation and a disaggregation of the income and substitution effects. Our findings are shown to cast doubt on the empirical plausibility of the prevailing (neoclassical and New Keynesian) models which seem to rely heavily on the lump‐sum tax notion, thus ignoring the substitution effects of distortionary taxation.     

Learning-by-doing and input demand of a rate-of-return regulated firm

The significance of learning by doing to input demand of a cost-minimizing rate-of-return-regulated firm is examined. Using a panel data, the results indicate that the firm's cost and input demand decisions are both influenced by learning-by-doing. The firm's cost and the rate-base (capital) input requirements decline as learning-by-doing measured by cumulative production expands. However, LBD may have different effects on the non-rate-base inputs (labor and fuel) considered in this study. While LBD ambiguously reduces fuel usage, it moderately increases labor employment. In addition to changing input intensity, LBD also influences returns to scale and elasticity of substitution.     

试论企业信息化建设的监管

本文分析了入世后我国现代企业人才培育面临的新机遇与新挑战 ,以及人才培育发展的新趋势 ,并提出了高等学校应采取的一些新对策。     

供应同一产品的两个销售商的库存决策研究

模型假设两个销售商销售同一产品，因此当一个销售商缺货时，它的客户可能转向另一个销售商购买同样的产品，即他们之间存在替代性。针对两个销售商的这种关系，给出了三种不同的库存决策。并对模型进行了实际算例分析，比较了两个决策者不同合作模式下的订货策略，为决策者制定有效的订货策略提供了依据。     

The Morishima gross elasticity of substitution

We show that the Hotelling–Lau elasticity of substitution, an extension of the Allen–Uzawa elasticity to allow for optimal output-quantity (or utility) responses to changes in factor prices, inherits all of the failings of the Allen–Uzawa elasticity identified by Blackorby and Russell [(1989) Am Econ Rev 79: 882–888]. An analogous extension of the Morishima elasticity of substitution to allow for output quantity changes preserves the salient properties of the original Hicksian notion of elasticity of substitution. We thank Paolo Bertoletti for drawing our attention to the issue addressed in this paper and for his comments on an earlier draft.     

企业社会责任:国外理论演进及最新文献述评

关于企业承担社会责任，国外学术界主要持有传统经济价值和企业社会责任两大观点。基于企业决策过程完全理性的假设，传统观点认为企业的功能是经济性的，而经济价值是度量企业成功的唯一标准，企业目标就是利润最大化；社会责任观点则明确指出企业要实现利润增加和价值提升，就必须主动承担与相关利益群体相应的社会责任。     

人本主义发展观的理论基础和内涵

人本主义发展观与主流经济学的基本理念形成微妙比照，它确立了经济社会发展“以人为本”的理念。人本主义发展观取代传统发展观表征发展观的历史转型，在这个过程中，“人本人”对“经济人”视阈边界的拓展为发展观矫正目标定位提供了理论支持和哲学基础；而发展观转型的深层基础则是人本主义经济理论对人的全面研究，它为人本主义发展观把生态的可持续发展和人的自由发展确立为发展目标提供了强大理论支持。     

单位犯罪死刑立法探研

单位犯罪死刑立法是指单位犯罪中自然人的死刑立法。我国刑法中单位犯罪死刑立法涉及19个罪名，包含两种立法模式：同等原则与区别原则。文章认为应采取同等原则的立法模式，但不赞同单位犯罪中为自然人配置死刑。建议取消刑法中13个单位犯罪的死刑。     

论"物料代用"

本文主要对组织生产经营过程中的物料分类、物料代用原则、物料代用和禁止代用情况、代用方式、代用程序及流程以及代用效果评价和信息反馈等进行了探讨，以适应信息化物料管理系统的需要，确保物料使用的经济性、易得性及产品质量的满足。     

注册会计师的角色认识与监管中的难题思考

从审计市场的供需两方来看,作为以提供审计服务换取收入的注册会计师,不可避免地有着“经济人”的共有特征——追求自身利益最大化,但同时,由于需求方信息使用者的广泛性,注册会计师实际上又肩负着维持市场秩序的社会责任,这正是注册会计师比其他提供劳务的行业受到更多限制的原因所在。从中关独立审计的发展轨迹可见,为了使注册会计师担当好其应有的社会角色,单靠市场或政府都是不可行的,作为公众利益的代言人——政府,如何合理把握市场与政府的界限,做好市场主体权利的配置是各国政府共同面临的难题。