多机场地面等待问题中的损失系数研究

以航空公司和乘客的损失程度作度量,将飞机起飞时刻的累计综合损失作为多机场地面等待模型中的损失系数,能更为有效地反映了地面等待的损失程度,强调了延迟时间对损失程度的累计效应和非线性特征。通过参数设置调节各损失因素所占的比例,将影响因子的重要性体现在损失系数的大小中,从而使损失系数可以适应不同的应用环境。     

浅论工程款担保机制

工程款拖欠一直是困扰我国建筑业健康发展的一个主要问题。分析了工程款拖欠的具体问题及成因,评述了建设工程的相关担保制度,阐明了我国建设工程担保制度的法律依据,建立了工程款担保机制的基本构架及运行机制,为从根本上解决工程款拖欠以及由此引起的劳务费拖欠问题,建设工程款拖欠治理的长效机制奠定了基础。     

建筑企业职业健康安全管理成本分析

利用古典观和社会经济观分析建筑企业职业健康安全管理成本,职业健康安全管理对提高企业效益、降低经营成本有重要作用,建筑企业更要提高管理水平、降低管理成本。     

论电信普遍服务的实施模式与效益体现

电信普遍服务源自美国。经过近百年的发展，电信普遍服务业已成为世界大多数国家的共识。在广泛搜集大量文献资料的基础上，对电信普遍服务的定义、特征、对象、内容、分类、目标、原则、成本、补偿与效益等问题进行了概括与归纳，初步勾勒出了近年来电信普遍服务理论研究的基本态势。     

高等教育支出与高等教育办学成本的转换研究

办学成本是学校为培养学生而发生的物化劳动和活劳动耗费的货币表现。高等教育办学成本研究必须将现行高等学校会计制度框架下的高等教育支出转换为高等教育办学成本才能进行。在转换时，要在遵循假设性、重现性、简化性和现实性原则的前提下，按照人员支出、公用支出、社会保障支出、折旧费支出和其他支出等成本项目进行。     

论大学生智力投资教育的创新

要提高思想政治工作的效果,就必须创新教育内容和教育形式。在大学生中开展“智力投资教育活动”就是一种创新教育,它让大学生联系自己的实际计算其本人的“智力投资额”,从而以真情回报父母、回报国家、回报社会,增强自身的社会责任感。     

基于交易费用视角的产业集群成因分析

产业集群的形成是一个劳动分工深化、交易效率提高的过程。产业集群作为中间性组织形式之一,其存在和发展不仅可以用交易费用理论来解释,而且产业集群本身又可以降低交易费用。产业集群是一种能够有效降低交易费用的"新制度"形式。     

Measurement and determinants of efficiency in the municipal police service

The purpose of this paper is to analyze the efficiency of the police service in Spanish municipalities with a population of more than 50,000 inhabitants. Using Data Envelopment Analysis, we obtain the efficiency levels and the targets that the input and outputs have to reach to be efficient in the provision of the police service. Next, and based on the literature, the effect of the following environmental variables is verified: young population, number of foreigners, unemployment, municipal per capita income, tourist level of the municipality, and ideology and political strength of the municipal government. Findings show that an increase in the number of young people in the municipality means an improved efficiency in the local police service. In contrast, cultural diversity (measured by the percentage of foreigners in the total population), unemployment, the mayor's ideology and political fragmentation of government do not have a significant effect on the level of efficiency. On the other hand, higher municipal per capita income means less efficiency, while an increase in tourism activity is related to the improvement of this.     

照明企业目标成本管理研究——以光普股份为例

以光普股份为对象,采用案例分析法研究目标成本管理在照明企业的成功实践。在分析光普股份实施目标成本管理动因的基础上,阐述了实施的总体思路、步骤、具体内容,分析存在的主要问题以及解决的办法,包括完善公司组织架构、建立跨职能团队、保障软硬件条件、采用改进成本法、监控目标成本等,归纳出在成本控制、目标利润完成以及管理水平提高等方面取得的显著成效。最后总结出相关启示,供采用目标成本管理的相关企业参考与借鉴。     

A new form of energy poverty is the hallmark of liberalised electricity sectors

The restructuring of electricity sectors has resulted in households paying significantly higher prices. Some European prices rose by more than 100 per cent between 2000 and 2010. NSW households experienced an 80 per cent increase during the period 2007 to 2012. Growing numbers of low‐income and vulnerable households are spending higher proportions of disposable income on energy bills and, we contend, suffer deprivation and social exclusion as a result. This phenomenon, we posit, is a new form of energy poverty driven by rapidly rising electricity prices which are directly related to electricity sector restructuring. The energy‐impoverished population is estimated at 150 million in Europe, and growing. Policy responses are ineffective and poorly targeted, while Australian policy makers rely on measures which significantly understate electricity price changes. This article explores the prevalence and consequences of the problem of energy poverty and outlines the extent of its occurrence in Australia, the country hailed as an exemplar of electricity sector liberalisation.