Quality strategies in supply chain alliances of disposable items

This paper studies a single-product distribution channel where a supplier manufactures items of a given type, some of which are defective, that are sold by a retailer who only detects a subset of the defective items, passing the rest along to customers. We conjecture the structure of the demand and cost functions, assuming customers to have a decreasing marginal aversion to bad quality while both the supplier and the retailer make marginally increasing efforts to avoid bad quality. This allows us to deduce several implicit parameters of a cost model based on observable data, such as the share of the channel margin. Once the parameters of the model are available, we analyze the result of vertical integration. Although we confirm the well-known fact that vertical integration improves the quality perceived by the customer, we characterize the supplier's decision of whether or not to provide a better quality in terms of the individual channel margins. As an alternative, we derive the conditions under which the supplier and the retailer may devise a mutually beneficial transfer contract that simultaneously increases their profit and improves quality.     

Costs and Rewards of Children: The Effects of Becoming a Parent on Adults' Lives

How do new parents differ from their childless counterparts in social and psychological resources, daily strains, and psychological well‐being? Using a nationally representative panel of 1,933 adults who were childless at the first interview, we compare 6 indicators of adults' lives for those who became parents and those remaining childless several years later, controlling for earlier states. Becoming a parent is both detrimental and rewarding. With the exception of social integration, which is greater for all groups of new parents compared with their childless counterparts, the effects of parental status on adults' lives vary markedly by gender and marital status. Unmarried parents report lower self‐efficacy and higher depression than their childless counterparts. Married mothers' lives are marked by more housework and more marital conflict but less depression than their childless counterparts. Parental status has little influence on the lives of married men.     

现代企业财务管理目标的抉择及其量化

对现代企业财务管理目标如何定位 ,目前理论界存在诸多不同观点。笔者认为 ,从宏观上着手 ,现代企业财务管理目标应根据现代企业财务管理活动的客观规律和我国目前的经济状况作出抉择 ;从微观上着手 ,可采用财务比率综合指数分析法 ,将财务管理目标用量化指标来衡量     

税收筹划——实现财务管理目标的有效途径

企业税收筹划是实现财务管理目标的一个有效途径,它已有机地融入了企业经营管理的全过程,应从企业的投资、筹资、日常经营及利润分配等方面加强并搞好税收筹划工作。     

西部金融发展的路径选择探析

通过我国东、西部金融发展水平的比较，发现西部金融正处于一种迟缓发展状态，因而未能真正发挥出对区域经济的促进作用。经过分析，认为西部应选择供给引导型金融发展道路，主动通过金融先行发展来加速经济增长。     

税费改革后农村义务教育财力资源的配置和优化

农村教育财力资源是保证农村义务教育正常进行和健康发展的根本条件。通过对我国农村税费改革后农村义务教育财力资源供给的现状和存在问题的分析,探讨了一些可丰富和优化配置农村义务教育财力资源的可行之路。     

产品创新中管理集成平台的分析与设计

管理集成是产品创新管理的发展趋势之一。管理集成平台是复杂产品创新中管理集成实施的重要支撑技术。从管理集成平台的功能和构成出发,设计了一个管理集成平台的一般模型,它具有对外部环境变化的快速反应功能,能正确规划产品开发过程的有关资源,从而有利于提高产品创新管理。     

衍生金融工具风险:种类、成因与控制

衍生金融工具的风险问题已经引起了各国经济界和管理当局的广泛关注。本文将衍生金融工具的风险概括为市场风险、信用风险、流动性风险、营运风险和法律风险五类 ,探讨了各种风险的成因 ,并提出了防范和控制对策     

欧洲一体化进程中的社会福利整合

欧洲一体化是一个经济、政治和文化不断融合的过程。欧盟从建立之初就开始了劳工政策领域的合作,随着区域经济合作加强、移民增加、劳动力市场一体化,各国社会保障制度之间的差异就成了迫切需要解决的问题。社会保障方面的合作越来越受到重视,合作的范围逐渐扩大到促进就业、失业保障、养老保障、医疗和公共卫生等领域,虽然至今还没有欧盟统一层面的社会保障政策出台,但在某些方面已经出现了趋同倾向。     

湖南省省属高校经常性财政拨款新模式构建研究

经过近几年来高校管理体制的大幅度调整变化,目前湖南省省属高校所采用的经常性财政拨款方案已不能适应新形式的需要。成为适时之需,构建一种公平合理、简单有效的新模式,既发挥财政拨款在高教事业中的基础作用,又引导高校不断提高办学效益。