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The argument in this paper rests on the assumption that the prime objective of any corporate activity must in some way be related to a profitability goal, however this may be measured, however this may be defined, and however this may be constrained by the relevance of a times-cale.

The paper makes some comments on the selection of a corporate objective or goal but mainly it considers the direct contribution that financial management can make to achievement of this goal. It distinguishes this from the accounting rôle which is more appropriately concerned with measuring and monitoring progress towards the goal.  相似文献   

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This paper examines the impact of relative income on income satisfaction with given absolute income. We conducted an experiment in China where participants earned three different levels of income according to their relative performance in a task. While the treatment group was informed about their relative income, the control group only knew their own absolute income. We found that while controlling for absolute income and other factors, information about relative income increases the satisfaction of the high-income group and reduces the satisfaction of the low-income group. Relative income may interact with individual characteristics, such as gender, to affect income satisfaction. We also found that relative income treatment significantly increases income satisfaction inequality, primarily by causing social comparisons among different income groups, which has some welfare implications.  相似文献   
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中国农村最低生活保障标准研究   总被引:11,自引:0,他引:11  
高伟娜 《西北人口》2005,98(1):15-18
随着经济的发展,国家扶贫力度的加大,中国贫困人口分布呈现出分散分布的格局。新时期扶贫的思路转变为将农村贫困人口纳入最低生活保障制度范畴。东部沿海经济发展较好的城市已逐步在建立农村最低生活保障制度。农村最低生活保障制度的建立为缓解农村贫困提供了美好的蓝图,但有许多问题需要解决。其中,最低生活保障的标准怎么制定是一个关键问题,也是国际社会比较关注的焦点。本文拟就在新世纪提高农村扶贫标准政策下制定农村最低生活保障标准的相关问题进行探讨。  相似文献   
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An analytical survey of man-machine interactive procedures is presented. A decision maker's capabilities to carry out some information processing operations are discussed. A list of a decision maker's elementary operations used in different interactive procedures is given and their estimations from a psychological point of view are suggested. Three main criteria for estimation of man-machine procedures are proposed: reliability of information elicitation from decision maker, insignificant sensitivity to random decision maker's errors, and good speed of convergence to solution. Some procedures are evaluated in terms of these criteria.  相似文献   
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Understanding contemporary urban landscapes requires multiple sets of spatially and temporally compatible data that can integrate historical land use patterns and disturbances to land cover. This paper presents three principal methods: (1) core analysis; (2) historic mapping; and (3) gradient analysis, to link spatial and temporal data for urban ecosystems and applies their use in the Baltimore-Chesapeake region. Paleoecological evidence derived from the geochronology of sediment cores provides data on long-term as well as recent changes in vegetative land cover. This information, combined with contemporary vegetation maps, provides a baseline for conducting trend analyses to evaluate urbanization of the landscape. A 200-year historical land use database created from historical maps, census data, and remotely sensed data provides a spatial framework for investigating human impacts on the region. A geographic information system (GIS) integrates core analyses with historic data on land use change to yield a comprehensive land use and land cover framework and rates of change. These data resources establish the regional foundation for investigating the ecological components of an urban ecosystem. Urban-rural gradient analyses and patch analyses are proposed as the most appropriate methods for studying the urban ecosystem as they link ecological and social patterns and processes for varying degrees of urbanization.  相似文献   
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Reply   总被引:2,自引:0,他引:2  
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