选择与成本

市场经济社会,呈现多元并举的开放形态,人们面临的选择越来越多,但对选择的认识多囿于社会学或哲学的范畴。经济学从成本的角度,在主观价值论的参照系里,对选择付出的“成本”有量化的可能。基于此,一个人面对选择时,应该可以做出更明智更科学的决断。     

项目融资中的不对称信息风险分析

从“逆向选择”和“道德风险”角度出发，对项目融资中的不对称信息风险问题进行分析，并基于信息经济学相关理论提出解决两类风险问题的具体措施：通过分离高质量与低质量项目来降低逆向选择风险；通过提高项目合同的完备性、选择信誉度高的投资主体和建立项目融资信用保证制度来降低道德风险。     

企业环境管理系统与可持续发展

在阐述企业环境管理系统的内涵和运行模式的基础上,通过分析国内外先进国家和地区的企业EMS运行效果和影响因素,结合当前我国的环境管理要求,本文得出结论:构建和实施环境管理系统是企业节约资源和增加环境效益乃至综合效益的有效手段和工具,是企业保持可持续发展的战略选择。     

理性经济人视角下的官员腐败研究

经济学理论认为,政府官员同样扮演着经济人的角色,在特定的制度约束下寻求自身利益最大化,这是诱致腐败的心理基础。如果制度存在缺陷,使腐败活动的收益超过其成本,腐败自然趋于泛滥。文章构建了政府官员腐败的成本一收益模型,指出腐败的收益包括物质和精神两方面,腐败成本则包括预备成本、实施成本和风险成本,具体分析了贿赂型腐败和贪污型腐败中政府官员的行为选择。在此基础上,认为腐败的关键在于制度缺陷,必须严格地对约束个人活动的不同制度环境进行比较,将廉政研究的重点转移到制度上来。     

新会计准则下企业会计政策选择的税务筹划

2006年颁布的新<企业会计准则>较旧准则有较大的变化,客观上影响了企业会计政策的具体选择.因此,遵循新会计准则的基本规定,从税收视角探讨企业具体会计政策的选择,有利于企业充分利用政策空间科学降低自身的税收负担.文章主要探讨存货计价方法、固定资产折旧方法和长期股权投资核算方法等会计政策选择的税务筹划.     

宗教选择与信仰自觉:滇南苗族宗教生态急剧变迁的理性反思

民族地区宗教生态问题发生的实质,并不仅仅是外来宗教与民族传统宗教之间的互动关系,而是民族文化和民族传统宗教的传承和创新问题。当代滇南地区苗族宗教的发展及其变迁的事实表明,宗教的几度转型及传统宗教信仰的回归,以及给苗族社会和文化的稳定发展带来的动荡和冲击,实质上是民族文化传承和发展、如何对待和理解外来文化和宗教的传入与融合的问题。就当前苗族文化与宗教发展的趋势而言,信仰自觉的正确把握与实践显得尤为重要。因此,滇南苗族地区宗教生态平衡与否反映出来的宗教问题,已远超出了宗教信仰自由与否的宗教理解。     

后金融危机时期东北地区开放型经济新优势的培育和发展

金融危机对东北地区进出口贸易、外商投资和对外经济合作都造成了显著影响.在后金融危机时期,世界经济存在再度衰退风险,外部需求总体上继续保持低迷,我国与其他国家贸易竞争不断加剧,外贸结构调整难度加大.东北地区发展开放型经济必须致力于培育新的经济增长点和新的比较优势.具体来说,在进出口贸易方面,应该重点培育进出口竞争新优势、扶持本土企业“走出去”拓展新兴市场;在外资利用方面,应该重点扩大招商规模,提高外资利用质量;在特殊区域建设方面,应该充分发挥综合保税区的创新平台作用和区域带动作用;同时,要加强对外投资风险防控.     

和谐高校建设的出路选择

社会主义市场经济发展影响下,我国高校建设中出现了校园人与环境的不和、校园主体间的矛盾、高教自身发展中的矛盾以及高校发展与社会发展的不协调等诸多问题。加强高校和谐教育以及改进高校教学机制是解决高校建设失和的出路。     

Using the Delphi Method to Classify Medical Specialties

One medical specialty classification system applicable for research and career counseling is the person‐oriented versus technique‐oriented taxonomy. Given that the model was conceptualized in the 1960s, verification based on how medical specialties are practiced and viewed today is necessary. Five specialists in medical career development and advising verified the categorization of specialties. Based on their review, 100% consensus was reached regarding grouping of specialties. This outcome validates the taxonomy of medical specialties and supports its continued use for medical career specialty advising and choice.     

Care without coercion – mental health rights,personal recovery and trauma‐informed care

Australian mental health services continue to use involuntary measures in response to consumers' mental distress. Regardless of the intent behind these practices, the experience of being forced to receive treatment, be secluded or restrained is traumatic and can cause further distress and harm. Other parts of the health or social service system have shifted to approaches that emphasise agency, social context, prevention, and rights. Three frameworks currently used in mental health services – human rights, personal recovery, and trauma‐informed – are consistent with a shift away from the use of force. We applied these frameworks to the text of the National Standards for Mental Health Services 2010 to analyse the degree to which it reflects a shift. We also analysed the public text of speakers' notes from the Care Without Coercion Conference 2012 concerning lived experiences of force in mental health services. The analysis highlights force in many aspects of policy. The findings have implications for directions of change, including freedom from violence; support for decision making; access and choice about community and inpatient options; safety and risk management; and greater understanding of current policy frameworks through engagement with people with lived experience about the options and impact of support processes that exclude the use of force.