关于建立我国社会信用制度体系若干问题的探讨

市场经济是一种契约经济或信用经济,但由于我国社会主义市场经济正处于发育阶段,企业信用制度还没有真正建立起来,一些失信行为出现在国民经济各个领域,当务之急是要切实加快社会信用制度体系建设,这直接关系到能否降低交易费用,提高市场效率,直接关系到市场经济能否长期繁荣。从信用管理立法工作、加强对信用行业进行相应的管理和监督等四个方面提出建立、健全我国社会信用制度体系的建议。     

论邓小平的代价观

邓小平在领导中国改革开放和社会主义现代化建设的过程中 ,针对中国的特殊情况 ,他不仅对中国社会发展的代价问题进行深入思考 ,而且还指出中国在改革开放中产生代价的客观必然性以及如何正确看待改革中的代价问题。     

四种企业成本控制模式的比较分析及启示

面对日趋激烈的市场竞争环境 ,成本控制成为决定企业生存与发展的关键因素。对目前国内外较为典型的四种成本控制模式的比较分析 ,将为我国企业成本控制模式的选择提供有益的启示     

Implied Preference for Seismic Design Level and Earthquake Insurance

Seismic risk can be reduced by implementing newly developed seismic provisions in design codes. Furthermore, financial protection or enhanced utility and happiness for stakeholders could be gained through the purchase of earthquake insurance. If this is not so, there would be no market for such insurance. However, perceived benefit associated with insurance is not universally shared by stakeholders partly due to their diverse risk attitudes. This study investigates the implied seismic design preference with insurance options for decisionmakers of bounded rationality whose preferences could be adequately represented by the cumulative prospect theory (CPT). The investigation is focused on assessing the sensitivity of the implied seismic design preference with insurance options to model parameters of the CPT and to fair and unfair insurance arrangements. Numerical results suggest that human cognitive limitation and risk perception can affect the implied seismic design preference by the CPT significantly. The mandatory purchase of fair insurance will lead the implied seismic design preference to the optimum design level that is dictated by the minimum expected lifecycle cost rule. Unfair insurance decreases the expected gain as well as its associated variability, which is preferred by risk-averse decisionmakers. The obtained results of the implied preference for the combination of the seismic design level and insurance option suggest that property owners, financial institutions, and municipalities can take advantage of affordable insurance to establish successful seismic risk management strategies.     

执行新会计准则绿化工程成本控制体系的建立

针对施工企业工程计划、预算部门与财务核算部门工程成本数据的脱节的问题,结合新会计准则,探讨工程与财务部门的结合、科目设置、费用的归集以及电算化核算等问题,以便更好地控制绿化园林施工企业成本。     

新形势下农资价格大幅上涨对“三农”的影响分析

文章首先以湖北省襄樊市的调研数据为依据对此次农资价格整体变动情况作了说明，紧接着对本轮农资价格大幅上涨的深层次原因、趋势及其对“三农”的影响作了深入剖析。结果表明，农资生产原料价格的迅猛上涨是此次农资价格上涨的导火索与根本推动力量，农资上涨基本上冲销了中央一系列惠农政策带给农民的实惠，使农民的种粮积极性遭受很大挫伤。最后从放开价格、加强宏观调控、改变补贴方式、健全营销网络、完善储备制度、加强市场监管及监测等方面提出政策建议。     

保障奥运食品安全 完善食品安全可追溯管理

近年来，食品安全成为全球热点问题之一，为解决食品安全问题，食品可追溯技术应运而生，只要一个条形码，就可追溯到食品的出产地、生长地甚至基因情况，食品有了自己的“身份证”。为保障奥运期间的食品安全，北京应加强食品安全管理，供应奥运食品将全部实行可追溯制度，用科技手段来为奥运会护航。     

评鲍德里亚的"消费社会理论"

鲍德里亚系统提出了"消费社会"的理论。他企图对唯物史观进行"颠覆"是错误的。但是不能简单地认为他是资本主义制度的辩护士。鲍德里亚不懂得马克思从根本上颠覆了国民经济学和唯心主义历史观的两种"幻象",从而奠定了生产和劳动对于人类社会存在与发展的基础性地位;不懂得消费与生产的现实辩证关系,片面地离开生产探讨消费的新特征,甚至主张用消费取代生产。消费异化是劳动异化的表现。技术救赎不可能解决当代人类面临的重大社会问题。     

团队生产、计量难题与企业的性质

阿尔奇安和德姆塞茨(1972)从团队生产引发的“计量难题”及其解决机制的角度来解释企业的性质。本文在概述该企业理论的概念框架的基础上,指出了该理论存在的一个缺陷,即它忽视了企业的监督者-剩余索取者和其他成员之间的利益冲突及其解决机制。     

Dementia Problem Behavior and the Production of Informal Caregiving Services

Informal caregivers of individuals with Alzheimer's disease spend a considerable amount of time providing care. In this paper, we use Grossman's health production and Becker's time allocation models to develop a model of informal care provision to elderly dementia patients. In our model, time inputs produce caregiving services, which provides utility to the caregiver, but reduces leisure. We assume that time is less productive of services on the margin as the disease progresses. In this framework, an increase in patients' disease severity does not necessarily increase informal caregiver time input. The cost of formal care establishes a reservation price for informal caregiving. When the costs of informal caregiving rise above this reservation level, the patient is institutionalized. We test empirically the effect of deterioration in the patients' condition, proxied by both disease severity and dementia problem behavior, on informal caregiving time. We find that dementia-related problem behaviors and functional limitations significantly increase inputs of informal caregiving time. Patients' problem behavior exerts a modifying effect on functional limitations, and patients' comorbidities have no effect on informal caregiving time.