航运供应链上的品牌价值、公平关切与契约协调

航运供应链上的船公司提高企业品牌价值需要付出大量的投资成本,因此将会更加关注供应链上利润分配的公平。本文以单个船公司和单个货代公司构成的两级航运供应链为研究对象,运用博弈论分析船公司的公平关切行为和品牌投入意愿对航运供应链上各方利润的影响,探讨决策者非理性条件下航运供应链的合作模式和协调机制。研究表明：1）船公司的公平关切提高了其在供应链上利润分配占比,但降低了整个航运供应链的利润和效率;2）随着品牌投入意愿的提高,船公司的公平关切对航运供应链上各方决策的负作用就越明显;3）"收益共享成本共担"式契约能够消除公平关切的负作用,达到航运供应链纵向联盟的最优收益和整体效率。     

证券市场隐形交易成本与公司治理效率的相关性研究

采用H-L模型测算证券市场隐性交易成本，从反映公司治理效率的指标中，运用因子分析法选择主要成分，并与隐形交易成本进行多元回归。结果表明：隐性交易成本和股权集中度呈正相关关系；与董监规模因子、高层环境因子具有负相关性；与经营效率因子的相关性并不显著。因此从公司治理的微观角度，可以通过优化股权结构、调整董事会规模和监事会规模、改善独立董事所占比例、改进公司组织管理形式、提高公司经营业绩等方面来降低隐性交易成本。     

浅谈我国高等学校教育成本核算的内容和方法

高等学校应重视和加强教育成本核算，在加大投入的同时，进一步挖掘潜力，加强教育资源的管理和利用，努力提高办学效益。本文重点分析了高校教育成本内容的确认与核算方法。     

A simple procedure for price break models

This note deals with the problem of determining the economic order quantity of an inventory item having quantity discounts. A simple procedure is suggested which very often reduces the number of computations required for obtaining the economic operating policy.     

An optimal design for process quality improvement: modelling and application

Existing research works on process quality improvement focus largely on the linkages between quality improvement cost and production economics such as set-up cost and defect rate reduction. This paper deals with the optimal design problem for process improvement by balancing the sunk investment cost and revenue increments due to the process improvement. We develop an optimal model based on Taguchi cost functions. The model is validated through a real case study in automotive industry where the 6-sigma DMAIC methodology has been applied. According to this research, the management can adjust the investment on prevention and appraisal costs on quality improvement that enhances process capability, reduces product defect rate and, as a result, generates remarkable financial return.     

重庆市农民工市民化成本模型构建及测算

重庆市城乡二元结构明显，农民工问题突出.农民工市民化问题具有十分重要的意义.文章结合相关研究成果对农民工市民化的私人成本和公共成本进行测算，通过分析认为应当加快构建政府、企业、社会、个人“四位一体”的成本分担机制并提出一些建议.     

Nuclear Waste Management under Approaching Disaster: A Comparison of Decommissioning Strategies for the German Repository Asse II

This article compares different strategies for handling low‐ and medium‐level nuclear waste buried in a retired potassium mine in Germany (Asse II) that faces significant risk of uncontrollable brine intrusion and, hence, long‐term groundwater contamination. We survey the policy process that has resulted in the identification of three possible so‐called decommissioning options: complete backfilling, relocation of the waste to deeper levels in the mine, and retrieval. The selection of a decommissioning strategy must compare expected investment costs with expected social damage costs (economic, environmental, and health damage costs) caused by flooding and subsequent groundwater contamination. We apply a cost minimization approach that accounts for the uncertainty regarding the stability of the rock formation and the risk of an uncontrollable brine intrusion. Since economic and health impacts stretch out into the far future, we examine the impact of different discounting methods and rates. Due to parameter uncertainty, we conduct a sensitivity analysis concerning key assumptions. We find that retrieval, the currently preferred option by policymakers, has the lowest expected social damage costs for low discount rates. However, this advantage is overcompensated by higher expected investment costs. Considering all costs, backfilling is the best option for all discounting scenarios considered.     

The optimal allocation combination for the two-sided sequential screening procedure based on the individual misclassification error

In this paper, the expected total costs (ETCs) of three kinds of quality cost functions for the two-sided sequential screening procedure (SQSP) based on the individual misclassification error are obtained, where the ETC is the sum of the expected cost of inspection, the expected cost of rejection and the expected cost of quality. The general formulas for all the desired probabilities and three ETCs when k screening variables are allocated into r-stages are derived. The optimal allocation combination for each ETC is determined based on the criterion of minimum ETC. Finally, we give two examples to illustrate the selection of the optimal allocation combination for the SQSP.     

The Patterns of Disability in the Peripheral Neighborhoods of Ouagadougou,Burkina Faso,and the Male–Female Health‐Survival Paradox

Disability is a crucial health and social concern in sub‐Saharan Africa, where a high prevalence of disabling diseases is compounded with insufficient care provision. There is a need for detailed analysis of the disability patterns. We provide a gender‐specific picture for the population in peripheral Ouagadougou (Burkina‐Faso), based on six disability dimensions following the United Nations’ recommendations. We computed disability‐free life expectancy (LE) using the Health and Demographic Surveillance System (Ouaga HDSS) (n = 1 902). Women have a longer partial LE in the 20–79 age range (+3.3 years), half of this LE being spent with a disability, versus 31% of the LE for men. Limitations in mobility, cognition, and eyesight occur in midadulthood and result in a considerable disadvantage for women in the number of years with these limitations. These findings highlight disability patterns that are detrimental to social participation and claim for better screening and care, especially for women.     

固定资产投资项目国家资本金管理的总体构想

固定资产投资项目国家资本金管理制度创新是当前的主要趋势和重要内容。本文对项目国家资本金管理的原则、目标、对象、内容、方式的创新做了初步探索,提出了固定资产投资项目国家资本金管理的总体构想。