关于盈亏平衡分析两个模型的研究

在投资项目评估中，盈亏平衡分析是一种常用的方法，一般来说，它不考虑通货膨胀因素．但是由于通货膨胀的存在，盈亏平衡点会发生变化，这样投资项目评估的可靠性也将受到影响．文章在假定通货膨胀存在的条件下，通过对两种模型（模型Ⅰ和Ⅱ）的分析，发现模型Ⅱ的盈亏平衡产量小于模型Ⅰ的盈亏平衡产量，但二者都大于通常意义下的盈亏平衡产量．文中还阐述了通货膨胀条件下，盈亏平衡点不变的条件．     

影子价格在产品成本核算中的应用

产品成本关系到产品在市场竞争中的成败,直接影响企业的经济效益。因此,如何正确地核算产品成本,对于企业参与杜会经济生产有着重要的作用。本文运用影子价格的概念,对核算产品的机会成本给出了一个简便且有效的计算方法。     

Caregiving and cost of health care for later life families

In the future, the number of families providing care for elderly relatives as well as the costs associated with health care will continue to increase. The caregiving triad—individual, family and government—will need to balance the resources to meet the needs of the elderly. Public policy changes can assist older persons and their families as they address caregiving in the later years.     

动态维修成本下的非周期预防性维修决策模型

为了制定更符合生产实际的设备预防性维修计划,将役龄回退因子和故障率递增因子相结合,根据设备的故障率及其可靠性来确定设备的维修间隔期,分析设备生命周期内的动态维修成本。维修成本包括非预期故障小修费用、预防性维修费用、设备停机造成的费用、设备预防性更换的费用,以这些成本最小化为目标,以设备有效度及设备可靠度为约束条件,建立非周期预防性维修决策模型并给出求解步骤,据此得到最优的预防性维修计划。     

On the Integration of Science and Practice in College Health

Abstract

College health professionals want to assure the unique healthcare and health education needs of college students will continue to be met under national and state healthcare reform. This may be an “all or nothing” proposition. Either colleges and universities will have exclusive control of healthcare delivery for the college student population or else college health will not be a major force in healthcare reform. If college health is to play a meaningful role in future government-controlled health insurance programs, it must first demonstrate that current health services and insurance financing programs meet minimum quality standards. This proposal calls for expanding existing federal laws to create qualified student health plans and integrating the college health model into a reform package based on employer-sponsored health insurance. The concept of qualified student health plans allows for a high degree of flexibility that can be integrated into the majority of state and federal healthcare reform proposals, including the plan proposed by President Clinton, that are not based on a single-payer system. Ultimately, the authors suggest, their proposed plan would eliminate the current situation, in which large numbers of college students are uninsured or underinsured.     

The volatility of the socially optimal level of investment

In this paper, an annual series for the socially optimal level of investment from 1960–1961 to 1993–1994 for Australia is derived from a vintage production function and compared to the actual series for investment over the same period. The vintage production function can be expected to yield a smoother socially optimal investment series than that derived from a nonvintage, homogenous capital production function. Even so, the resulting series for socially optimal investment is much more volatile than the series for actual investment. Several alternative assumptions are tried in an attempt to further smooth the socially optimal investment series. These include smoothing the assumed values of the exogenous variables, modelling adjustment costs and delivery lags, and changing the form of the production function. While these approaches do succeed in smoothing the investment series, in order for the socially optimal investment series to be as smooth as the actual series the assumed values of the parameters must be quite unrealistic. In the conclusion, we suggest that, in the future research on the socially optimal level of investment, the role of liquidity constraints and of irreversible investment should be investigated.     

邮政扭亏必须加强成本控制与管理

就近年来邮政发展现状和将要面临的各种挑战，从成本角度着手，应用数据、图表对邮政的生产、经营进行一般经济学分析，找出导致邮政亏损的根本原因。此外，还深入探讨了邮政扭亏为盈的途径，如提高成本管理的科学水平，强化企业经营管理，开发市场，增量创收等。     

The healthcare supply network: current state of the literature and research opportunities

Abstract

This literature review maps recent studies addressing supply chain management (SCM) in the healthcare sector through a systematic approach that synthesises 74 empirical studies (2006–2016). Our approach adopts a network lens to map the literature and offers key contributions to the field. First, we show that there is a lack of network level studies. Second, there is an imbalance of research attention regarding the various types of supply, namely health services, medicines, medical supplies and blood supply. Third, we underline the advantages of the network lens, indicating network actors and flows between those actors that need further research. Fourth, we show an alarming lack of theoretical lens in healthcare SCM studies and draw attention to the fact that even when explicitly adopting a theory, some studies show inconsistencies between theoretical lens and level of analysis. Ultimately, we offer a map of future research for healthcare SCM through a network lens in order to improve the understanding the complexities of the healthcare sector.     

The impact of labor unionization on monitoring costs

This paper analyzes the impact of labor unionization on monitoring costs. Our findings show that monitoring costs are significantly higher for unionized firms. We demonstrate that the more complex, industrial relations structures that characterize unionized firms increase monitoring risks and corporate costs. We further show that monitoring agents consider political ideology supportive to labor unions as a parameter that enhances relevant costs. Additionally, we demonstrate that monitoring costs are lower in the presence of employee share ownership. We conclude that labor unionization increases the costs of monitoring agents, a burden which is amplified or mitigated depending on the structure of industrial relations.     

The effect of capacity management strategies on employees' well-being: A quantitative investigation into the long-term healthcare industry

The aim of this study is to understand the effects of different capacity management strategies on the well-being of employees in long-term healthcare organizations. Such strategies may produce psychological effects in terms of job satisfaction and well-being among employees, namely frontline employees, thus affecting service quality. We collected 2158 observations from 42 nursing homes in Italy. Our results show that all capacity management strategies addressed in this study can influence the perceived degree of fatigue or of job hazard, and some of them can influence both. Moreover, a better perception of job hazard and fatigue leads to a higher degree of reported well-being from employees, although with the former, it is only through the mediation of job satisfaction. We conclude our paper by discussing theoretical contributions and policy implications.