我国企业集团财务管理模式及措施探讨

财务管理是企业管理的核心,而现代企业集团财务管理模式分集权式和分权式。文章就我国现代企业集团财务管理模式的选择和采取的措施进行初步探讨,以求企业利润最大化,使企业步入良性循环。     

Spatial agglomeration and endogenous growth

This paper constructs a dynamic general equilibrium model with spatial interactions in which a human capital externality is the centripetal force towards agglomeration. The resource cost of transportation is, on the other hand, the main centrifugal force, preventing a city from growing unboundedly. A central feature of our analysis is the dynamic interaction between (perpetual) economic growth and (bounded) city growth. We examine the socially optimal and the decentralized growth rates as well as city sizes. In the decentralized environment, individuals under-invest, whereas cities are under-populated. We show how public policies may enable a decentralized city to attain the socially optimal allocation.     

Critical representations of Southern African inequality: Transcending outmoded exhibition and museum politics

ABSTRACT

Illustrating inequality to a more general public – beyond those concerned purely with public policy and research – presents various challenges. Museums have often served a function of memorialising both the impressive steps forward and major barriers to social progress, as a form of remembrance and understanding, although the twentieth century format in South Africa was generally embedded within colonial and racist self-glorification. The potential to transcend outmoded exhibition and museum politics with a new approach based on dialogical not didactic presentation, arises with inequality. In this exploration of how such an approach might unfold in the world's most unequal major city (as judged by the Palma Ratio), Johannesburg, the concept of threshold is introduced. Physical and conceptual access through overcoming thresholds is explored through a specific site, the Old Post Office, and through two artifacts that reveal structural power that generates inequality: Durban's sanitation system and Eastern Zimbabwe's diamond fields.     

The explosive combination of religious decentralization and autocracy

The relationship between religion and politics is explored from a theoretical standpoint. Religious clerics can be seduced by an autocrat and political stability is at stake. The autocrat's decisions consist of two measures both capable of antagonizing religious clerics: adopting secular reforms and unduly appropriating part of the national wealth, which generally are complements. Compared to centralized religions, decentralized religions, such as Islam, tend to discourage secular reforms and corruption but those effects are not guaranteed if the autocrat accepts political instability. The main hypotheses and the central results of the theory are illustrated with regime case studies that refer to contemporary times.     

浅议跨国经营中的责任会计

无论是从理论,还是从现实的角度出发,我们都应该在跨国经营模式中考虑责任会计问题。基于责任会计在跨国经营模式中面临的两个基本问题,对责任中心、责任报告、内部转让价、预算管理等几个方面的研究发现,在跨国经营的背景下,责任会计呈现出许多新的特点——有别于教科书的相关内容或者我国企业的现存经验。为此,应该由一定的组织来制订责任会计准则,倡导“实验研究”作为“案例研究”的补充。     

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。     

《食品安全与卫生》课程教学改革的探索与研究

随着人们生活水平的提高,食品安全与卫生越来越受社会的广泛关注。食品安全与卫生是当前世界范围内普遍存在的问题。彻底解决任重道远。从食品安全与卫生课程内容体系的构建、授课方式和方法及考核形式等方面进行探索与阐述,总结近了几年教学改革做法,为今后教学提供更好的对策。     

关于加强环卫行业人力资源管理的若干思考

随着我国经济的快速发展,社会形态发生改变。新的社会形态下,为满足社会发展需要,各行各业不断创新发展。其中,环卫行业作为城市美容师,同样迎来了变革。新时代下,为从内而外改良环卫行业,为城市市容市貌更好地服务,环卫行业应积极从人力资源管理入手,促进环卫行业革新。那么,环卫行业如何加强人力资源管理?论文从不同角度对其展开分析,以期为环卫行业人力资源管理及相关研究提供理论基础。     

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.