民族高校工商管理专业实践教学体系创新研究

围绕工商管理专业培养具有较强实践能力和高素质管理人才的目标,分析当前实践教学中的误区,通过构建全社会参与的工商管理专业人才实践教学社会网络,建立贯穿大学四年学习全周期的五大实践教学培养体系,对工商管理专业学生进行基础素养实践能力和专业素养实践能力培养,探索工商管理专业人才实践能力培养模式和体系。     

浅析西部地区文献信息资源的重组

阐述了西部地区文献信息资源重组应遵循的原则以及文献信息资源重组的条件，并提出了文献信息资源重组的措施。     

带有回报计划的动态客户关系管理模型及实验应用分析

在客户最大化效用及公司最大化CLV的动态环境下。对所提的带有回报计划的动态客户关系管理模型用于某超市的客户数据库中，发现模型的结果对这类客户是适用的。并给出了不同的客户状态空间对应的有效营销组合策略。结果表明：合适的回报计划可以促进客户的购买、提高公司的利润及缓解价格竞争。回报极限应该比客户的平均购买水平偏高，回报率应该与回报极限的改变方向一致。计划的时间范围应定在一年左右比较合适。对于累积购买水平较高的客户一般不邮寄商品信息。在回报计划的初期与末期不用打折。中期对那些购买次数很少的客户可以实行相应的降价策略。     

上市公司资本成本面板数据模型与实证分析

本文利用我国上市公司1997至2002年的有关财务数据,建立了我国上市公司资本成本面板数据模型,运用该模型分析了我国上市公司资本成本与财务杠杆、企业规模的关系.结果表明,财务杠杆的提升、企业规模的扩大将使资本成本下降.该结论对我国上市公司优化资本结构、提高企业价值具有一定的参考价值.     

Measuring length of business cycles across countries using a new non‐stationary unit‐root cyclical approach

This article examines the length of the cycles in the gross domestic product (GDP) real per capita series of 15 countries by means of new statistical techniques based on unit root cycles. We propose tests for unit root cycles at each of the frequencies of the process. Using this approach, we are able to approximate the number of periods per cycle. The results show that the cycles have a periodicity of approximately six years when the disturbances are white noise. However, if we permit autocorrelation, they may also occur at smaller intervals of time. Copyright © 2006 John Wiley & Sons, Ltd.     

Estimating Sampling Errors in REA Survey: A Model Approach for the Synthetic Presentation of Results for Main Variables Involved in Economic Analysis

A new sample business survey for agriculture, the REA survey, and a project of integration with the FADN network (RICA in Italy) have significantly changed the production of statistical information nowadays available with reference to the agricultural sector. On the basis of this relevant information, new economic analyses are being developed on farms’ performance, agricultural households’ income and the Common Agricultural Policy (CAP). In this paper the authors estimate the relationship between the levels of variables of interest and their sampling errors using models in order to improve the accessibility of the information on estimates accuracy to the final users (agricultural analysts, policy makers). The paper is the result of a joint research of the three authors. Sections 1–3 and 6 by Pizzoli, Sects. 4 and 5 by Rondinelli, Sect. 7 by Filiberti, conclusions joint to the three authors.     

新旧《企业会计制度》中资产核算差异之比较

新《企业会计制度》的发布与实施，是我国企业会计制度的一项重大改革，是我国会计与国际会计接轨的一项重大举措。本文主要就其资产方面的概念、确认、计量和核算内容的变化作一些比较、分析，以便更加深刻地了解新制度，贯彻执行新制度。     

产品销售相关环境下的提成率研究

以往多产品销售的最优提成率研究多基于多产品销售相互独立的假设之上。本文将一种多产品销售的合同模型拓展到产品销售相互影响的环境中,对不同的销售相关性情况下销售提成率的设置进行了分析,推出了不同情况下各产品提成率之间的关系特点和指导性结论。最后研究了当厂商兼顾短期利润和长期利润时对主副产品销售提成率的影响,提出了根据产品所处生命周期的不同阶段,用价值权重向量来动态调整、优化负责销售主、副产品的销售人员薪酬合同参数设计的方法。     

Quantitative and high mass ToF-SIMS studies of siloxane segregation in hydrogel polymers using cryogenic sample handling techniques

This paper examines the capabilities of cryogenic sample handling to examine composition and structure of hydrogel materials where siloxane components are central to the analysis. XPS analysis of multicomponent polymers with cryogenic sample handling following exposure to aqueous environments has revealed the composition and kinetics of near surface reorganization for siloxane and fluorocarbon containing polymers. In this study we report results from a ToF-SIMS protocol for cryogenic sample handling applied to the analysis of surface changes upon hydration/dehydration of hydrogel polymers. Comparison of results from angle dependent XPS and ToF-SIMS are discussed for a range of commercial soft contact lens materials. Both methods detected changes in surface chemistry between the hydrated (frozen) and dehydrated surfaces. Analysis of the hydrated surfaces detected polymer components indicative of the commercial formulation as well as ice clusters. Analysis of the dehydrated materials detected changes in surface chemistry relative to the hydrated surface in addition to loss of water due to sample dehydration. A quantitative standard additions method for ToF-SIMS data was used to determine submonolayer amounts of PDMS impurities at the surface of the hydrogels. ToF-SIMS analysis of a series of seven poly (allyl methacrylate-g-dimethylsiloxane), AMA-g-DMS, graft copolymers in the hydrated state revealed high mass oligomeric ion distributions for systems with bulk PDMS content greater than 25 wt.%. This marks the first time that detection of high mass oligomeric ion distributions from hydrated (frozen) surfaces has been reported. Analysis of the dehydrated surface detected formation of high mass oligomeric ion distributions for systems with PDMS bulk content greater than 15 wt.%, but only detected these ion distributions in wet (frozen) samples when the bulk concentration was greater than 25 wt.%.     

明清时期山西市镇的崛起与区域经济发展

市镇的产生、崛起既受政治、军事因素的影响,更受自然条件、交通状况和商品经济发展水平的制约。山西市镇的勃兴约在明末清初,其形成及盛衰的原因各异、类型特点也不同。本文仅从山西市镇的兴起和繁盛及其与晋商活动的内在联系作一初步探讨。