高等教育成本构成要素及影响因素分析

文章应用经济学和会计学相关理论,对高等教育成本构成要素,成本影响因素,成本合理性进行了分析,建立成本的数理分析模型,分析了高等教育成本与办学规模之间的逻辑关系。     

平均数的教学方法解析

平均数是一种常见的综合指标,根据其研究现象的时间状况不同,分为一般平均数和序时平均数．在教学过程中学生反映对平均数的分类、计算等难以掌握的内容,本文从实际教学出发作了一些探讨。     

现代企业物流成本管理探析

物流长期以来一直被称之为企业的第三大利润源,在不少企业中,物流成本在销售成本中占了很大比例,因而,加强对物流活动的管理关键是控制和降低企业各种物流费用。本文从现代企业物流成本管理中存在的问题着手,分析了问题的成因,进而提出了改进物流成本管理的措施,最后指出加强现代物流成本管理的必要性。     

A Simple Model to Determine the Efficient Duration of Exams

This study develops a theoretical model for the costs of an exam as a function of its duration. Two kind of costs are distinguished: (1) the costs of measurement errors and (2) the costs of the measurement. Both costs are expressed in time of the student. Based on a classical test theory model, enriched with assumptions on the context, the costs of the exam can be expressed as a function of various parameters, including the duration of the exam. It is shown that these costs can be minimized in time. Applied in a real example with reliability .80, the outcome is that the optimal exam time would be much shorter and would have reliability .675. The consequences of the model are investigated and discussed. One of the consequences is that optimal exam duration depends on the study load of the course, all other things being equal. It is argued that it is worthwhile to investigate empirically how much time students spend on preparing for resits. Six variants of the model are distinguished, which differ in their weights of the errors and in the way grades affect how much time students study for the resit.     

基于上游企业的纵向兼并效应分析

本文从上游企业的角度出发。考察在一个连续双寡头的市场结构中，当下游市场需求相互独立。中间产品不完全替代时的纵向兼并竞争效应。发现参与兼并的企业通过纵向兼并可能降低中间产品价格，从而在损害上游竞争对手。降低其市场势力的基础上。降低了下游竞争对手的总成本。     

From local networks of SMEs to virtual districts?: Evidence from recent trends in Italy

Industrial districts as local networks of small and medium enterprises (SMEs) rooted their competitiveness in a mix of economic relationships and social ties. Recently, network technologies have promised gains of efficiency through a reduction in transaction costs and showed new commercial opportunities for small firms. Despite the morphological similarities between industrial districts and network technologies, a longitudinal analysis of ICT diffusion within Italian districts shows that the foreseen convergence between the district economic model and new technologies should not be taken for granted. The observed specific evolutionary paths concerning technology innovation in local systems also opens-up issues of economic policy.     

管理客户转移成本:提高客户忠诚

转移成本是获取竞争优势和客户忠诚的关键因素，提高转移成本并锁定客户会带来丰厚的利润。在提出三种转移成本的类型：沉没成本、潜在投资、机会成本的基础上，又提出了管理客户转移成本的建议。     

公司为什么发行可转换债券:连续融资假设的理论及实证分析

通过对国外有关文献的分析,说明为什么要对M ayer的连续融资假设进行进一步讨论,运用博弈论的方法对该假设进行理论分析,推导出在两阶段项目中不同类型的公司之间存在分离均衡,并运用国内市场的数据对连续融资假设进行实证分析。得出扩展连续融资假设与可转债的有效期限应等于项目周期的推论,并对推论进行实证以及对实证结果提出自己的解释。     

技术许可的形成机理：收益和成本观点

 随着世界范围内知识交易活动的频繁发生，作为知识交易方式中一种的技术许可也频繁发生。论文将从成本和收益角度对技术许可的形成机理进行了详细的分类分析；特别地，对技术许可的成本和收益的详细分类，将有助于技术许可双方和相关主体的技术许可行为的完善；同时，在文章的最后，结合中国实际，给出了一些规范性的政策性启示。     

基于生命周期成本法的环境成本分析方法研究

在可持续发展思想的指导下,企业越来越有必要在各种管理决策中考虑环境因素,借此来改善企业的环境形象。结合生命周期成本法(LCC)的理论,对企业的环境成本进行了重新界定,分析了传统的成本会计系统对环境成本的扭曲分配,在正确分配环境成本的基础上运用LCC法对环境成本进行了合理的分析,在此基础上可以提出改进各个阶段对环境负面影响的可行性方案,最终使企业与环境达到协调发展。