Simultaneous Determination of Joint Product Cost Allocations and Cost-Plus Prices*

Use of the net realizable value approach for joint manufacturing cost allocations requires knowledge of selling prices of joint products. However, joint product selling prices themselves are functions of the allocated costs under a cost-plus pricing policy. In this case, it is necessary to determine joint cost allocations and joint product prices simultaneously. This paper applies a nonlinear programming (NLP) approach to simultaneously determine the optimal joint production decision, joint product cost-plus prices, and joint cost allocations using the net realizable value method. The NLP solution provides not only the optimal joint production and pricing decisions, but also the necessary conditions for such optimal decisions.     

企业成长理论的渊源与发展

企业成长问题是当今理论界的热点问题。然而,企业成长理论的研究却长时间徘徊于主流经济学之外。本文将零星散布于企业理论历史长河中的企业成长理论做一简单的回顾与梳理,期望能为广大理论工作者日后的深入探索提供帮助。     

"你的想法更美些"——论《城南旧事》的叙事艺术

《城南旧事》是台湾当代小说史上一个特殊而重要的文本。它的里巷传奇与趣闻包含的文化意味与民俗风味,给退居台湾一隅的大陆人以某种清新、浓厚的文化的满足;它的儿童视角和童年经验,创造出一种颇类童话的文体,传达出生命“成长”的主题;它的叙事艺术,体现了当代女性小说叙事艺术的新高度。     

论行政诉讼与民事诉讼的冲突与协调

行政诉讼是普通公民与代表国家权力的行政机关之间的诉讼,是权利与权力的冲突,而民事诉讼是权利与权利的冲突。行政诉讼与民事诉讼貌似相差甚远,但在实际生活中却时有碰撞。如何才能找到其中的阿基米德支点,平衡这两种诉讼,协调二者的关系是转型中的中国不能忽视的,也是建设和谐社会所不能回避的问题。本文从一个案例谈起,揭示了行政诉讼与民事诉讼冲突的原因,提出了三种解决的方案。     

工业生产均衡性统计之我见

目前对工业生产均衡性统计还很不完善。主要表现在两个方面:一是生产均衡性的含义模糊不清;二是生产均衡率的计算不科学。对于均衡率的计算,统计界有不少学者进行过研究,但对于均衡性的含义却很少有人问津。为了完善工业生产均衡性统计,本文就这两方面作了一些初步的探索,不当之处难免,望统计界的同行们予以指正。     

An Empirical Model for Managing Quality in the Electronics Industry

Much of the empirical research in the past two decades has suggested that quality management (QM) is context dependent. This research develops an empirical QM model in a technology‐based sector—electronics manufacturing. Based on quantitative and qualitative investigations of 225 electronics firms in Hong Kong and the Pearl River Delta (PRD) region of China, a path analytic model is developed. The empirical model shows that a typical quality management system (QMS) in the electronics industry is composed of four major modules, namely leadership, cultural elements, operational support systems, and process management. These modules create a series of chain effects on organizational performance, rather than acting as parallel elements with an equal impact. By quantifying their effects on organizational performance and comparing the model to others in the literature, we identify those QM constructs that are context dependent. In electronics manufacturing, process management and customer focus are more important than other elements (e.g., cultural factors) for garnering business results. This study contributes to contingency theory and research by identifying the key constructs and their relationships in a competitive, volatile, and technology‐based industry with complex supply networks.     

Quantification of follow-up time in oncology clinical trials with a time-to-event endpoint: Asking the right questions

For the analysis of a time-to-event endpoint in a single-arm or randomized clinical trial it is generally perceived that interpretation of a given estimate of the survival function, or the comparison between two groups, hinges on some quantification of the amount of follow-up. Typically, a median of some loosely defined quantity is reported. However, whatever median is reported, is typically not answering the question(s) trialists actually have in terms of follow-up quantification. In this paper, inspired by the estimand framework, we formulate a comprehensive list of relevant scientific questions that trialists have when reporting time-to-event data. We illustrate how these questions should be answered, and that reference to an unclearly defined follow-up quantity is not needed at all. In drug development, key decisions are made based on randomized controlled trials, and we therefore also discuss relevant scientific questions not only when looking at a time-to-event endpoint in one group, but also for comparisons. We find that different thinking about some of the relevant scientific questions around follow-up is required depending on whether a proportional hazards assumption can be made or other patterns of survival functions are anticipated, for example, delayed separation, crossing survival functions, or the potential for cure. We conclude the paper with practical recommendations.     

浅议高校的生态道德教育

高校生态道德教育是一种新型的德育活动。它的实施对于加强广大青年学生的环保意识、资源意识和生态意识具有积极意义。因此,了解高校生态德育的基本内涵、实施必要和主要途径,对于加强和改进高校德育工作,推动人类社会的持续发展,具有十分重要的意义。     

海德格尔的柏拉图主义批判

海德格尔和柏拉图都是西方思想史上最为重要的人物,他们的碰撞必然给世界带来能够照亮前进道路的火花.海德格尔对希腊人的态度既有尊敬的一面,也不乏解构甚至"谋杀".他从亚里士多德起家,然后以亚里士多德所开创的"存在论"来批判柏拉图以及柏拉图主义,而实则本身就是最具有思辨色彩的柏拉图主义.海德格尔晚年以独特的方式成为了他所开创的"新秩序"或思想新纪元中的"柏拉图".     

培育本土跨国公司:日本、韩国经验对广东的启示

随着经济全球化的深入,跨国公司对世界经济的影响将进一步加强。广东正处于经济发展的关键时期,培育本土跨国公司对广东转变经济发展方式和实现转型升级具有重要的现实意义。日、韩两国政府在培育本土跨国公司方面提供了可资借鉴的经验。结合广东实际,要培育广东本土跨国公司,广东应在政府主导、产业支撑、扶持重点企业、资金保障、完善服务、人才培养等方面建立系统化的培育体系,从而提升广东开放型经济发展水平,使广东在更高层次、更大范围内参与国际经济合作和资源配置,提高国际竞争力。