当代社会发展趋势与中国社会的结构转型

在当代,全球的社会发展呈现出社会活动节奏加速倍增化,社会活动方式信息一体化,社会活动性质利害两重化,社会活动群体全球协同化四个大的发展趋势.而在全球一体化背景下展开的当代中国社会发展中的结构转型,主要体现在这样几个方面:从农业社会转向工业社会,从工业社会转向信息社会,从匮乏型社会转向发展型社会,从计划经济社会转向市场经济社会.     

从俄文版《孔子的〈四书〉》看中国儒学在俄罗斯的流传

俄文版<孔子的(四书)>的出版,折射出中国儒学在俄罗斯流传的印记.中国儒学在俄罗斯的传播过程是儒学作为一种"学术文本"与"思想体系"在俄罗斯的"生长"和"本土化"的过程,它经历了从热潮到低潮再到热潮的演进阶段.     

论一分为三的认识新视野

一分为三是辩证法规律的一种形象表述,这种表达方式是现时代的辩证法的本体论和方法论发展的结果,三分所要体现的是规律的动态展现过程,事物的整体动态的发展观,是对事物的孤立的、静止的、片面的观点的克服.一分为三体现着人与自然,人与社会,人与自身心理等的和谐,人类社会的发展所走向的是一种共存,文明的发展是一种共存;对于规律的认识是一个不断接近的过程,而对于事理的分析是要回到事理本身的,一分为三的规律普遍地体现在它的现象的逻辑、理性的逻辑和实践的逻辑之中.     

代际关系的影响因素及如何建立正向的代际关系

本文宗旨是如何建立成年子女和老年父母之间正向的代际关系并增强代际间的相互理解。讨论了影响代际关系的因素。家庭趋势的变动对老年人照料提出了挑战。这些发现使未来老年父母一代的前景堪忧 ,例如他们经历了更高的离婚率 ,因此可能会对来自公共和社会保险项目的支持产生更多需求。成年子女和老年父母之间亲密感情和冲突的并存使代际关系变得很复杂。本文最后探讨了如何建立正向的代际关系     

启发式认知下的会计信息价值相关性研究

通过借鉴行为经济学对投资者启发式认知方式研究的发展,本文发现,目前的会计研究基本忽视了会计信息的价值相关性与投资者在短时间内的决策特征有着密切的联系,我国的一些研究成果认为上市公司的信息披露都存在"好消息早、坏消息晚"的现象,并且提出以报表发布时间的早晚采衡量及时性的观点.对此,本文结合我国特殊的制度背景,探讨了在新信息即将发布前的短时间窗口中市场反应的具体诱因,发现投资者的心态和认知过程对会计信息的价值相关性影响较大,而报表发布时间并不构成会计信息价值相关性的影响因素,我国当前制度仍存在着不利于投资者保护的潜在风险.     

会计盈余信息选拔的不可能定理及其理论深化

在美国等较为成熟的股票市场中,会计盈余信息的主要功能是定价,但是在政府管制较为严格的中国股票市场中,会计盈余信息的首要功能是"选拔".文章对中国证监会和上市公司之间的博弈构建了数学模型,提出了"会计盈余信息选拔的不可能定理":若以下两个条件存在--(1)监管部门设定选拔标准有一个上限,或(2)上市公司通过合法或非法方式虚报盈余的"虚报成本系数"较小,那么单纯依靠会计盈余信息将无法选拔出理想的目标公司.由此得到的可能的理论深化是:度量标准应当与契约形式相配合,如果制度环境本身限制了会计盈余信息作为度量标准的使用,那么改善的要点不应该集中于会计盈余信息本身,而应该在于调整博弈制度的安排.同时也为中国新会计准则执行研究提供了新的理论视角.     

A Conceptual Model for Researching the Creation and Operation of Supply Networks1

This paper presents a conceptual model for the creation and operation of supply networks. Existing conceptual research relating to interorganizational relationships and networks is reviewed in terms of its relevance to understanding supply networks; this research is drawn from the fields of strategic management, channel management, industrial marketing and purchasing, organizational behaviour and supply‐chain management. The different perspectives each field has on networks are highlighted. Contributions made by each in assisting to understand supply networks are discussed and synthesized. Findings from an exploratory survey are used to structure the design of a conceptual model for analysing the processes involved in the creation and operation of supply networks. The authors identify nine different types of networking activities and discuss the nature of these activities in the context of supply. Four different types of contextual factors relating to supply networks are identified. The model is tested in eight in‐depth case studies and a validating survey of 58 focal firm networks. It is concluded that it provides a robust structure that enabled complex, cross‐case analysis of multi‐variable, multi‐disciplinary data from interorganization product/service supply networks, but that further testing by other researchers is required.     

多区域CGE模型与区域转移支付政策模拟

根据地区差距的表现形式和构成要素,以及地区之间发展不平衡的特点,并考虑到数据的可得性,将全国划分为八大区域进行多区域的模拟分析.模拟结果显示,当对单个区域的转移支付增加时,无论区域的经济发展水平如何,中央政府对地方政府增加转移支付后,都刺激了接受转移支付区域的地区产出的增加,从增加的幅度来看,西南区域大于中部,而中部大于南部沿海区域;总体上看全国总产出稍有增加.模拟还显示,中央政府对地方政府增加转移支付后,接受转移支付区域的政府收入和居民收入有了相应的提高,同时还带动了京津以及东部沿海区域城乡居民收入的增加;分城乡来看,城镇居民的收入提高幅度大于农村居民,这反映了当前在全国范围内,政府提供的公共服务的受益者主要是城镇居民.     

Cost sharing and strategyproof mechanisms for set cover games

We develop for set cover games several general cost-sharing methods that are approximately budget-balanced, in the core, and/or group-strategyproof. We first study the cost sharing for a single set cover game, which does not have a budget-balanced mechanism in the core. We show that there is no cost allocation method that can always recover more than $\frac{1}{\ln n}$ of the total cost and in the core. Here n is the number of all players to be served. We give a cost allocation method that always recovers $\frac{1}{\ln d_{\mathit{max}}}$ of the total cost, where d _max is the maximum size of all sets. We then study the cost allocation scheme for all induced subgames. It is known that no cost sharing scheme can always recover more than $\frac{1}{n}$ of the total cost for every subset of players. We give an efficient cost sharing scheme that always recovers at least $\frac{1}{2n}$ of the total cost for every subset of players and furthermore, our scheme is cross-monotone. When the elements to be covered are selfish agents with privately known valuations, we present a strategyproof charging mechanism, under the assumption that all sets are simple sets; further, the total cost of the set cover is no more than ln?d _max times that of an optimal solution. When the sets are selfish agents with privately known costs, we present a strategyproof payment mechanism to them. We also show how to fairly share the payments to all sets among the elements.     

Online MapReduce processing on two identical parallel machines

In this work we investigate the online over-list MapReduce processing problem on two identical parallel machines, aiming at minimizing the makespan. Jobs are revealed one by one, and each job consists of one map task and one reduce task. The map task can be arbitrarily split and processed on both machines simultaneously, while the reduce task has to be processed on a single machine and it cannot be started unless the map task has been completed. We first show that the general case of the problem reduces to the classical two machine online scheduling model with an optimal competitive ratio of 3/2. For a special case where the map task is at least as long as the reduce task, we prove that no online algorithm can be less than 4/3-competitive. An optimal Greedy algorithm with a matching competitive ratio is proposed as well.