像蜗牛一样去周游世界

在美丽如画的风景里安家,在青海湖畔过夜,在慕士塔格山下扎营,在民风淳朴的南疆穿梭,在异域风情的古老街市流连忘返,在沙漠戈壁中入睡,在苦涩的海水温泉里泡掉一身的疲惫,在芦苇荡里驾驶快艇乘风破浪,追逐夕阳,在童话世界的喀钠斯,在马背上过游牧的生活,在毡房里看着天空数星星。我要在鲜花盛开的时候,跟着转场牧民的驮队羊群,在天山冰雪消融的时候,在雪莲盛开的时候,在葡萄架上挂满果实的时候;戴着我的维族小帽,哼者达坂城的姑娘,驾驶着我移动的家千山万水走遍。——张广智《房车游新疆》     

夜读滋味长

到了晚上,有的人在打麻将,有的人在下棋,有的人在看电视,有的人在看电影,有的人在逛广场,有的人在漫步街头,有的人在跳舞,有的人在谈天,这些活动是必要的,有的也是有意     

成长型企业如何颁行新制度

成长型企业的内外环境在一刻不停地发生着变化,如市场的环境在变,客户的需求在变,竞争对手在变,企业内部每天都在变,员工自身也在变,一切都在变。     

在树上睡午觉

在某个只有伏在办公桌上才能休息的午间,我用铅笔在白纸上,画下一棵树,枝桠粗壮,叶子零落,铺在座位前方的地面,踩在脚下,     

天津滨海新区：中国经济增长的第三级

2006年,中国内地最大的建设工地在哪儿?不是在北京,不是在上海,不是在深圳,而是在刚刚纳入国家整体发展战略的天津滨海新区。     

论网络环境下的会计报告模式

时代在发展,社会在进步。在现今飞速发展的社会中,经济在不断地发展,同时科学技术也在不断的发展之中,而网络技术可以说是现今应用比较广泛地科学技术之一,在众多的领域之中都有所应用,而在企业的财务会计报告中也有所应用,但是在网络环境下的会计报告的应用仍然会有一定的挑战,也有一定的益处,本文就网络环境洗的会计报告模式遇到的挑战,谈谈会计报告模式的变革。     

加强内部沟通、树立信心

我们的客户大部分在汽车行业、涂料行业以及其他的建筑行业,我们受到的影响和冲击是非常大的。从公司最近的研究中得到的信息,在汽车行业我们的业务下滑达到了50％,这个下滑在欧洲发生,在德国发生,在美国发生,在中国同样在发生。与此同时,在涂料行业我们受到的冲击和影响也很厉害,有的下滑也超过了50％。     

金融企业会计产生风险的原因及防范策略

近年来,随着我国经济的不断变化和发展,国家的经济体制也在不断发展,同时,金融行业也逐步发展了起来。而金融企业作为金融行业重要组成部分,在一定程度上受到了关注,金融行业在发展的同时也带动了金融企业的发展。然而,在不断地发展和变换中,尽管金融企业已经取得了一定的成就和地位,但是在发展过程中也带来了一些潜在的问题和矛盾。如今,金融企业的发展速度非常之快,在发展过程中存在的风险也在随着不断地增加和改变,在金融企业不断增加利益的同时带来的风险也是不可估量的。因此,在金融企业的发展过程中要将其风险控制在一定的程度内,这样才能够使得金融企业长期的发展,不会导致金融企业在发展过程中产生不可估量的危机。     

从“国际品质”到“国际品牌”——中兴手机品牌国际化形象建立

中兴手机以“专业品牌,值得信赖”为核心竞争力,坚持自主研发,率先在国际上开拓市场,成为中国在国际通讯领域的形象代表。在2005年,中兴通讯进一步加强国际化战略,在销售上,大力发展国际上流行的运营商销售模式;在品牌形象上,放弃李连杰为代表的品牌形象。此时,在深刻解读企业优     

批发代理商如何规划自身发展

<正>营销环境在变化,渠道格局在变革,终端模式在转型,超级连锁在疯狂,市场竞争变得无序,批发代理商的生存空间逐渐变小,在这样的情况下,代理商否会随着批发市场的萎缩而最终消失已经成为目前最具争议的话题。那么,在市场竞     

The Structure of Trust in China and the U.S.

This article investigates the structure of trust in China and compares it with the U.S., using the 2000 and 2005 waves of the World Value Survey (WVS). We analyze two dimensions of trust – trust in people and trust in major companies. It is found that the level of trust has remained stable in China within the 5-year period. On the other hand, trust in major companies has declined dramatically in U.S. while trust in people has increased slightly. The structure of trust in companies is different from trust in people. For both countries, individuals with higher education tend to have a higher level of trust. Individuals who are divorced tend to have lower trust in people. Individuals who think that other people are fair are more likely to trust in people. Preference for competition has a positive effect on trust in major companies. On the other hand, some differences between the two countries are observed. Perception of fairness does not affect trust in major companies in China, while it has a positive effect in U.S. in year 2006. Preference for equality has a negative effect on trust in major companies in U.S. but no significant effect in China. The pattern of trust and its changes over time may reflect differences in market conditions in the two economies.     

河南省农村公共物品投资的经济增长效应研究

本文运用面板数据模型分析了河南省农村公共物品固定资产投资对农村经济增长的影响。固定效应模型表明,农村公共物品固定资产投资是造成地区间农业总产值差异的因素;随机效应模型表明,农村公共物品固定资产投资也是造成同一地区不同年份农业总产值变化的因素,即农村公共物品固定资产投资促进了农村经济增长。最后分析了河南省当前农村公共物品供给存在的问题及解决对策。     

Capital buffer and credit‐risk adjustments in Islamic and conventional banks

The main purpose of this article is to empirically investigate the interactions between changes in capital buffer and changes in credit risk, using panel data of Islamic and conventional banks located in the Middle East and North Africa (MENA) region over the period 1999–2016. A negative two‐way relationship between the changes in capital buffer and the changes in credit risk is found for the two types of banks, that is, banks tend to decrease their capital buffers in response to an increase in risk exposure and limit their risky activities in response to an increase in their capital buffers. Dividing our period of study into three subperiods to assess the effect of the last financial crisis 2007–08 on the adjustment process, we point out the negative bidirectional relationship between the changes in capital buffer and the changes in credit risk of the two types of banks is present for the three subperiods except the case of conventional banks during the precrisis period. Moreover, we provide evidence that Islamic banks adjust their capital buffer in response to the changes in credit risk regardless of the existence or not of a deposit insurance scheme. In contrast, the negative two‐way relationship between the changes in capital buffer and the changes in credit risk in conventional banks is found only in countries without deposit insurance schemes.     

环境管制与外资区位分布的实证分析——基于中国1985-2004年数据的协整分析与格兰杰因果检验

从理论上看,环境管制与外资区位分布之间的关系一直存在着较大的争议;从实践上看,我国近年来环境污染问题日趋严重,且各地区的环境管制水平呈现出明显的差异。本文通过采用协整分析和格兰杰因果检验,对中国东部、中部和西部地区的环境规制与外资分布之间的关系进行了实证分析,并得出如下结论:东部地区的环境规制与吸引外资之间存在着稳定的正相关关系,而中部地区和西部地区则表现为明显的负相关关系。同时,环境规制不是引起外资变化的格兰杰原因,但外资是引起环境规制变化的格兰杰原因。     

中小企业财务战略运用与实施的探索

我国中小企业在财务管理方面存在的问题,主要是财务管理基础薄弱,财务控制松散;企业资金积累能力较弱,营运资金缺乏;资本结构不合理,负债率较高;内源融资困难,外部融资渠道不畅;投资缺乏分析论证;成本管理和控制体系不健全等。中小企业应把“财务战略”的思想运用到企业的管理中去,从加强财务管理基础工作入手,提升企业财务管理层次要充分考虑企业实际,科学规划营运资金;切实优化资本结构;规范制度,控制成本;完善分配激励制度,从而保证企业健康发展。     

Perceived organizational justice, trust, and OCB: A study of Chinese workers in joint ventures and state-owned enterprises

We examine the relationships among perceived organizational justice, trust, and organizational citizenship behavior (OCB) of workers in joint ventures (JVs) and state-owned enterprises (SOEs) in China. We hypothesize different dimensions of organizational justice are related to trust in organization and trust in supervisor, which will in turn affect workers’ OCB. Some of these relationships are hypothesized to be different in SOEs and JVs owing to the differences in management practices and employment relationships between them. Our hypotheses are tested on data collected from 295 supervisor–subordinate dyads in a JV and 253 such dyads in an SOE. The analyses reveal that (1) the positive effect of distributive justice on trust in organization is stronger in JVs than in SOEs, (2) the positive effect of procedure justice on trust on organization is stronger in SOEs than in JVs, (3) the effect of interaction justice on trust in supervisor is similar for both types of organization; (4) trust in organization affects OCB in both SOEs and JVs, and (5) trust in supervisor affects OCB in JVs only.     

深圳民营企业外贸出口增长的实证分析

深圳民营企业是一个充满生机和活力的年轻群体。自从1999年国家取消对非公有制经济从事外贸的限制,2004年国家又允许个人从事外贸经营后,深圳民营企业不断扩大,外贸出口激增。2005年,深圳民营企业外贸出口首次突破百亿美元,同比激增93%,成为深圳出口主力军之一。本文试图利用近几年的统计数据,对深圳民营企业外贸出口增长进行实证分析,归纳出深圳民营企业出口激增的主要特点、成因,并针对问题提出进一步促进深圳民营企业出口的对策。     

Stable values and variable constraints; the sources of behavioral and cultural differences

If all differences in behavior are explainable in terms of universal values pursued under variable constraints, then much ethical theorizing is pointless. A strong presumption in favor of universal values can be established by showing that differences in behavior that were previously thought to be explainable only in terms of differences in values, can in fact be explained in terms of differences in constraints. Eleven such cases are briefly discussed, including cases of differences among racial, religious and other groups in crime, culinary practices and the acceptance of innovation.     

浅析我国服务贸易促进体制

我国服务贸易的发展处于初级阶段,存在着起步晚且管理滞后,规模小且基础较差,服务贸易总体水平较低,出口结构不合理,发展速度较快导致国内立法滞后,法律法规不健全,服务贸易行业人才匮乏等问题。完善我国服务贸易促进体制应促进相关行业协会的发展,培养优秀的人才,促进市场化机制的运作,建立核心服务贸易中心管理体制,完善现有服务贸易促进机构及服务贸易相关立法。     

Food retailing strategies in the European Union. A comparative analysis in the UK and Spain

In this paper we analyse differences and similarities in the strategies adopted by the main food retailers operating in the UK and in Spain through the first half of the 1990s. We find seven main profiles of strategic behaviour in each market, including three which have been adopted in similar fashion in both countries (hypermarkets operating on a national scale, small local supermarkets and large supermarkets). We explore possible causes of the similarities and differences in strategic behaviour, and conclude that economic, demographic and cultural factors offer only a very limited explanation. The differences appear rooted in differences in the historical development of the retail industry in both countries, and in specific strategic choices linked to, but not necessary consequences of, those historical differences.