浅谈知识经济时代的人力资源会计

二十一世纪“知识经济”的发展将成为主流,人力资源价值呈不断上升趋势,企业间竞争明显加剧,突出地表现在市场、技术和人才的竞争上,人力资源作为核心资源和提升企业竞争优势的首要资源,其受国际化的影响当然也是不可避免和极其深刻的。因此,科学的确认、计量、报告人力资本,对于有效利用人力资源,合理开发人力资源以适应经济的发展具有极为重要的意义。     

把握改革方向 规范推进国企产权改革——“推进国企产权改革理论研讨会”综述

江苏海派经济学者在对主流经济学产权理论及其主张的实践效果进行科学评析的基础上,提出了暂停 MBO、规范国企产权制度改革、保障国企职工权益、防止国有资产流失等深化国企改革的建设性意见。     

融资结构与公司治理的互动效应

融资结构与公司治理是公司理论和实践中两个至关重要的问题,二者之间互相协调、互相制约、互相促动,共同影响着公司价值最大化的实现.因此,在完善公司治理结构的过程中不能忽视公司融资结构的作用;同样,要安排科学合理的融资结构也必须有规范的公司治理模式作基础.这是一个值得关注的现实问题,并对目前我国上市公司的规范运作有一定启示作用.     

Mixtures of Toxic Agents and Attributable Risk Calculations

Calculations of attributable risks have attracted increasing interest recently. However, these efforts have been limited to mostly one agent, radiation, and no interactions with effects of other toxic agents have been taken into account. This paper outlines a generic approach to the calculation of attributable risks for an exposure to several toxic agents and interaction effects associated with them. In this calculation, the partition of interaction terms between the agents responsible is of particular importance. At present, there are no rules on how to assign equitable shares, so one methodology will be proposed and others discussed briefly. For one example of an assignment, the standard errors of the attributable risks are determined in terms of the uncertainties of the input parameters, thus setting the stage for a comparison of the different shares of responsibility.     

自然资源的分析观

根据热力学中火用分析的基本思想,对自然界中火用的产生、贮存和利用的全过程进行了分析,指出自然界中能流、物流和信息流都可统一于火用概念之下,提出了资源即火用源的新的自资源然观。     

资产管理公司“债转股”股权回购法律困境剖析

为支持国有企业改革,资产管理公司曾对部分国有企业实行"债转股"并与之签订股份回购协议,随着回购协议被废止,股份回购必须依<公司法>进行.一方面由于<公司法>坚持法定资本制,与此相联,股份回购事由受到极大限制,回购程序要求严格;与此同时,政策性债转股企业的选定及其经营状况也足以表明,即使依据回购的法理,债转股企业亦难以购回自身股份.     

Household expenditure patterns and resource pooling: evidence of changes in post-apartheid South Africa

The primary aim of this paper is to examine whether resources accruing to different members of the household and from different sources have differential impacts on household expenditure patterns. The issue is of considerable policy interest for, if the identity of the income recipient does matter in the household’s expenditure decisions, then it indicates the usefulness of targeting income assistance at particular members of the household. The South African evidence is generally supportive of the hypothesis of resource pooling by the income earners in their spending decisions on food, clothing and energy. The results of this paper have been placed in the wider context of social, political and economic developments following the end of apartheid that have caused significant changes in the nature of resource inflow and in the balance of power in decision making within the South African household. The results are indicative of improvements in the standard of living of the majority of South Africans following the end of apartheid.

对中国资本市场的法律规制之设计

中国资本市场上的法律规制问题,可将其划分为主体和行为两大方面。在主体方面,呼唤企业社会责任的回归,能确保企业具有良好健全的法人治理结构。而在行为方面,资产证券化是今后中国资本市场上的发展方向,债转股应作为中国资本市场上法律制度化的关于债务重组的救济方式。一个成熟的资本市场,必然蕴含着正义的法律理念,贯穿着良好的法律制度。     

Sequential and Simultaneous Decision Making for Optimizing Health Care Resource Flexibilities

Health care administrators commonly employ two types of resource flexibilities (demand upgrades and staffing flexibility) to efficiently coordinate two critical internal resources, nursing staff and beds, and an external resource (contract nurses) to satisfy stochastic patient demand. Under demand upgrades, when beds are unavailable for patients in a less acute unit, patients are upgraded to a more acute unit if space is available in that unit. Under staffing flexibility, nurses cross‐trained to work in more than one unit are used in addition to dedicated and contract nurses. Resource decisions (beds and staffing) can be made at a single point in time (simultaneous decision making) or at different points in time (sequential decision making). In this article, we address the following questions: for each flexibility configuration, under sequential and simultaneous decision making, what is the optimal resource level required to meet stochastic demand at minimum cost? Is one type of flexibility (e.g., demand upgrades) better than the other type of flexibility (e.g., staffing flexibility)? We use two‐stage stochastic programming to find optimal resource levels for two nonhomogeneous hospital units that face stochastic demand following a continuous, general distribution. We conduct a full‐factorial numerical experiment and find that the benefit of using staffing flexibility on average is greater than the benefit of using demand upgrades. However, the two types of flexibilities have a positive interaction effect and they complement each other. The type of flexibility and decision timing has an independent effect on system performance (capacity and staffing costs). The benefits of cross‐training can be largely realized even if beds and staffing levels have been determined prior to the establishment of a cross‐training initiative.     

Adjusted Estimates of the Size Distribution of Family Money Income

This article describes the effects on estimates of the size distribution of family-unit money income produced by adjusting CPS estimates for 1972 by adding several other data sources. Income estimates were adjusted on an individual-observation basis to make them consistent with independent control totals. As a result of these adjustments, mean income for all units rose 12 percent. The relative share of the top 5 percent increased substantially. Property income increased and wage income decreased in relative importance. The adjustment to mean income was largest for the oldest age group and smallest for the youngest age group.