QFR在我国资本市场的运用价值

高质量财务报告(QFR,Quality F inanc ialReporting)体系指出,在资本市场上通过粉饰财务报表,欺瞒广大的投资者和债权人,会增加公司股票的融资成本,降低股价。运用QFR能够促进我国资本市场的完善和发展,对企业和资本市场来说都有很高的运用价值。     

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.     

新形势下普通高校函授教育发展的对策研究

多年来,普通高校高等函授教育规模的持续扩张已引出不少问题,主要是:投入明显滞后于规模的扩展;高等函授教育资源的过度开发利用,导致资源萎缩,持续发展难于为继;教育质量难于保证,社会认同度下降等。因此,当前应积极采取调整招生规模、适度发展,加强教学管理,规范函授站建设等措施,确保函授教育质量和和可持续发展,使函授教育为经济发展社会进步作出应有贡献。     

论素质教育和创新教育

论述了素质教育的基本概念 ,素质教育目标的层次性 ,创新教育是素质教育的重点 ,对大学生进行素质教育的具体要求。     

文化符码与心理符码的合－－鲁迅作品中的看客形象小议

看客是鲁迅作品中的重要形象,它一方面作为一种文化符码出现在作品中,代表着鲁迅对中国封建文化的认识,体现着封建文化的吃人本质;另一方面,它又表现着鲁迅内心世界的恐惧心理,成为创作主体的心理符码.鲁迅对看客形象的塑造,是按照抽象这一艺术原则进行的,他限制看客的活动空间,把看客抽象成无生命的结晶质.这些艺术表现均源于鲁迅摆脱内心恐惧的需要.     

村民自治中的村级计划生育干部队伍建设

计划生育村民自治后村级工作职责明显加重,但是,当前村级干部队伍的整体素质尚不能完全适应工作要求,因此,建立一支高素质、与履行职责要求相适应的村级计划生育干部队伍是当务之急。建议在稳定村级干部队伍的基础上,加强培训和作风建设,并切实解决其待遇工资问题。     

改革高校市场营销专业考试方法探析

考试的形式和内容对学生的学习模式具有引导作用,在大力提倡素质教育的知识经济时代,必须改革高校市场营销专业的考试模式,使考试成为培养学生创新精神的手段。     

An empirical examination of cost-adjusting in outpatient clinics

This paper presents an empirical methodology for examining cost-adjusting in relation to multiple-output health care providers. The methodology is subsequently implemented using a sample of California outpatient clinics. The empirical evidence is that these clinics do cost-adjust; that is, the clinics respond to low Medicare reimbursement by using lower quality to control the marginal costs of those patient groups not insured under a government-sponsored plan. In addition, clinics do not cost-adjust with respect to Medi-Cal patients, implying that various government reimbursement systems have different effects on a provider’s cost-adjusting behavior.     

在应对入世后我国农业面临的挑战中分析测试技术和科学仪器担负的重任

本文概叙了入世后中国农业面临的农产品品质 安全性及价格的三重冲击和应采取的应对措施 着重分析了农产品安全问题和食品安全保障体系的构建 论述了分析测试技术和科学仪器的七项重任     

Interfamily economic exchange: A function of culture or economics?

This study explores differences in inter-household exchange of goods and services in Anglo- and Mexican-American families controlling for income level and for ethnicity. The extent of such exchange, its perceived importance to the family's quality of life, satisfaction with the exchange, and the relation of persons in the exchange process are examined. Significant differences are found more often between higher income Anglo- and Mexican-Americans than between low-income families, both in the family providing goods and services for others and in the receipt of them. Higher income Mexican-American families are more likely than their Anglo- counterparts to exchange with relatives. Ethnic effects are more prevalent in higher income households than in low-income households. Economic effects are more predominant than ethnic effects.This study contributes to interregional Agricultural Experiment Station Research Project NC-128, Quality of Life as Influenced by Area of Residence. Cooperating states: Arizona, California, Colorado, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, Nevada, Ohio, Texas.Flora L. Williams' current research interests include income adequacy, financial problems, and indicators of change in economic well-being. She is an Associate Professor, Consumer Sciences and Retailing, Purdue University, West Lafayette, IN 47907.