Testing Rival Theories of Budgetary Decision–making in the US States

This article tests three common budgetary decision–making theories in the US states. Pooled time series cross–section analysis is used from 1960 to 1996 to test the garbage can theory and incrementalism, and from 1989 to 1996 to test various theories of rational budgeting. The results demonstrate that there was some support for all three theories in terms of their impact on reducing state budget outputs. Rational budgeting reduces expenditures in aggregate, incrementalism has relatively low explanatory power below the aggregates, and garbage can budgeting is more prevalent in functional areas than for government as a whole. These findings imply that the future research agenda on budgetary decision–making theories should focus more on a system–wide approach, which takes into account many of the characteristics of all three rival models of decision–making, rather than exclusively focusing on each one singly.     

重要性水平在自创商誉处理中的运用

知识经济时代，自创商誉作为企业价值的组成部分，对企业发展的影响深远，然而如此具有高价值相关性的信息却被排除在财务报表之外。文章将重要性水平运用于自创商誉的处理中，以自创商誉的构成因素——品牌为例测算了品牌资产对企业的价值贡献度，然后判断其重要性水平。高于重要性水平的企业信息需要披露给信息使用者，这样便于将重要的自创商誉信息传递给信息使用者。     

当前金融秩序混乱成因及其治理

金融改革和发展过程中存在的恶意逃废债务、违规经营、诈骗和恶性竞争等问题,已严重影响了经济和社会的发展。因此,必须深入分析其产生的原因,采取综合措施加以治理。     

完善企业破产原因问题的探讨

破产原因是控制企业破产,平衡债权人、债务人和社会公众利益的重要因素,促进产业优化升级及维持社会稳定发展中起重要作用。但企业破产法对于破产原因存在标准不明、逻辑层次不清,操作难,实践中,由于破产原因过严,存在企业破产难。但一旦造成破产,则牵涉面广,严重影响社会秩序稳定,并牵连了众多运行良好的企业。建议将不能清偿作为企业破产的一般原因,停止支付推定为不能清偿的一部分,对于清算中的企业,以资不抵债作为唯一的破产原因。     

浅谈可利用水量与可供水量

可利用水量与可供水量是水资源评价中两个很重要的概念，直接关系到水资源现状评价、水资源规划及工程规划。本文就可利用水量与可供水量的概念、关系、区别谈了自己的观点，并且介绍了在工作中的应用，与同仁们商榷。     

论新经济时代企业人力资源管理的趋向

企业应通过加强人力资源管理,建立能够留住人、吸引人、让人充分发挥才能的有效的激励机制和科学的考核机制,要树立强烈的人才观念,充分重视人才、网络人才、科学地使用人才。本文主要阐述人力资源管理的战略作用,企业人力资源现状,以及"能本管理"在企业人才管理中的应用。     

Ambiguity and choice in processes of region development and company location

In recognition of its importance to an understanding of what “really goes on” in organizational decision-making, it is argued in this paper that the Garbage Can (GC) model should be applied to large empirical materials concerning different types of context, organization and process from those where it has been chiefly used. It is thereby shown that the model (1) is a good theoretical tool for interpreting processes of region development and company location—unless a dominating actor dictates the choice throughout, and (2) is also relevant to inter-organizational processes. Some new GC-theoretical concepts are derived from the confrontation of data and model: ambiguity avoidance, garbage collection, participant shift and selective garbage separation.     

江西省林业发展战略思路分析

建设一个生态优美,人与自然和谐的生态江西,需要坚持以改革统揽全局,用林业产权制度改革推动林业建设的全面发展。以建设＂绿色生态江西＂为发展战略,遵照新时期林业发展的思路,瞄准目标,按照造林绿化＂一大四小＂工程的要求,使江西省林业事业持续与高效并兴,生态与经济齐旺。     

关于“双耳”型家庭垃圾桶的设计

现代人们的物质生活日益丰富,而人们制造的垃圾也日益增多。本文通过对传统的家庭垃圾桶进行改进,用创新,计算机辅助设计,绿色等现代设计方法设计出一种新型轻便的"双耳"型家庭垃圾桶。