严元照生卒年考辨

严元照乃清代乾嘉时期著名学者,但长期以来,学界对于其生年、卒年一直有不同的说法。通过考察相关文献,可断定严元照生于乾隆三十八年(1773年),卒于嘉庆二十二年(1817年),寿四十五。     

释赞宁籍贯和生卒年考

释赞宁是我国佛教史上一位具有重要地位的佛教史学家。关于释赞宁的籍贯和生卒年,后人存在分歧。结合有关文献对此进行深入考证,可断定释赞宁籍贯为浙江德清,生于梁贞明五年(919年),卒于宋真宗咸平四年(1001年),寿八十三。     

煤炭企业所得税筹划方法探讨

<正>2007年3月16日,十届人大五次会议通过了《中华人民共和国企业所得税法》(以下简称新税法),同年11月28日,国务院第197次常务会议通过了《中华人民共和国企业所得税法实施条例》(以下简称《实施条例》),新税法于2008年1月1日起施行。在实施新税法的过程中,煤炭企业应该认真研究新税法的精神,结合自身的业务进行合理的纳税筹划。     

工会是否执行《民间非营利组织会计制度》之我见

现行《工会会计制度》于1998年由中华全国总工会颁发,并于1999年1月1日起在全国各级工会组织范围内实施。2000年,财政部会计司致函中华全国总工会财务部(财会函字[2000]21号),“在全国统一的非营利组织会计制度尚未制定之前,同意中华全国总工会制定的《工会会计制度》在全国各级工会组织范围内施行。”2004年8月,财政部颁布《民间非营利组织会计制度》(财会[2004]7号,以下简称《制度》),规定自2005年1月1日起,在全国民间非营利组织范围内全面实施。这是我国会计改革进程中的一件大事,对于规范民间非营利组织的会计工作,促进其健康发展,无疑…     

财政部关于做好2002年中央单位政府采购信息统计工作的通知

党中央有关部门办公厅(室),国务院各部委、各直属机构办公厅(室),全国人大常委会办公厅、全国政协办公厅,高法院、高检院、各人民团体办公厅(室): 2002年中央各部门按照政府采购制度改革要求,积极开展工作,取得显著成效。为反映中央单位改革成果,     

今年全国夏粮总产为12310万吨

<正>国家统计局7月12日发布公告,2010年全国夏粮总产量为12310万吨(2462亿斤),比上年减少39万吨(8亿斤),减少0.3%。公告说,全国夏粮播种面积继续稳步提高,因面积扩大增产粮食17万吨(3亿斤)。今年全国夏粮播种     

我国五次宏观调控比较分析

改革开放以来，我国政府根据经济运行态势和体制环境不同，共进行了五次紧缩型的宏观调控，时间段分别是：(1)1979～1981年；(2)1985～1986年；(3)1989～1990年；(4)1993年下半年～1996年；(5)2003年下半年～2004年。     

从美国财务会计概念公报架构预测第八号概念公报

引言 自1938年美国会计师协会(American Institute of Certified Public Accountants简称为AICPA)首次设立会计程序委员会(Committee on Accounting Procedures简称为CAP),该机构就一直从事会计准则的制定与发布.     

2001年中国保险业运行特点

2001年我国保险市场业务发展突破了自1998年以来连续3年增长较缓慢的局面,保费总收入达到2109.36亿元(详见表一),增幅高达32.19%(1998年、1999年、2000年增长率分别为:14.65%、11.70%、14.55%).     

韩国金融危机后以财阀为主的公司治理改革

韩国的财阀是家庭控制和经营的大型多元化经营的企业集团(family-controlled conglomerates),它是韩国经济的重要特征之一.已有研究证明,韩国1997年～1998年的金融危机与财阀的公司治理有密切关系.所以金融危机后韩国开始了以财阀为中心的公司治理改革(主要包括法律和微观层面).改革使韩国的公司治理发生了很大的变化,取得了一定的成效.     

Napoleon Was Ill

The Nobel laureate for economics Robert Mundell addressed his opinion on China＇ s exchangerate system and foreign trade on Feb, 13, 2006 He thought that a big change of China＇s exchange rate will result in some bad effects and even cause a financial crisis. It would not only cut down China＇ s growth rate from 9 percent now to perhaps ha f of 9 percent, but also cause some other damages which include decrease in companies＇ profits .     

Optimal Gradual Annuitization: Quantifying the Costs of Switching to Annuities

We compute the optimal dynamic annuitization and asset allocation policy for a retiree with Epstein–Zin preferences, uncertain investment horizon, potential bequest motives, and pre‐existing pension income. In our setting the retiree can decide each year how much he consumes and how much he invests in stocks, bonds, and life annuities, while the prior literature mostly considered restricted so‐called deterministic or stochastic switching strategies. We show that postponing the annuity purchase is no longer optimal in the gradual annuitization (GA) case since investors are able to attain the optimal mix between liquid assets (stocks and bonds) and illiquid life annuities each year. In order to assess potential utility losses, we benchmark various restricted annuitization strategies against the unrestricted GA strategy.     

萧宇成“非诚勿扰”的投资哲学

几经考验的私募股权投资行业,正是精英辈出之时。在短短不到五个月的时间内,募集到近25亿美元的基金,有些出乎霸菱亚洲投资基金董事总经理萧宇成的意料。之所以能够门庭若市地接受如此众多的全球LP的青睐,霸菱亚洲投资董事总经理萧宇成认为,其最主要的"秘笈"就是真诚,真诚待人,真诚做事。     

Financial accounting: In communicating reality, we construct reality

At first I saw Don Juan simply as a rather peculiar man who knew a great deal…but the people…believed that he had some sort of “secret knowledge”, that he was a “brujo”. The Spanish word brujo means, in English…sorcerer. It connotes essentially a person who has extraordinary…powers.I had known Don Juan for a whole year before he took me into his confidence. One day he explained that he possessed a certain knowledge that he had learned from a teacher, a “benefactor” as he called him, who had directed him in a kind of apprenticeship. Don Juan had, in turn, chosen me to serve as his apprentice, but he warned me that I would have to make a very deep commitment and that the training was long and arduous…My field notes disclose the subjective version of what I perceived while undergoing the experience. That version is presented here…My field notes also reveal the content of Don Juan's system of beliefs. I have condensed long pages of questions and answers between Don Juan and myself in order to avoid reproducing the repetitiveness of conversation…(The Teachings of Don Juan: A Yaqui Way of Knowledge, Carlos Castaneda, 1970, pp. 14, 24, 25).     

What working for a Japanese company taught me

In the late 1970s, John E. Rehfeld read everything he could on Japanese business. Most of the discussions focused on interest rates, the education system, and the culture--all very interesting but not very useful. What did these things have to do with day-to-day management? Since then, by working for Japanese companies, he has discovered more than ten Japanese management techniques that have everything to do with running a business. As vice president and general manager of Toshiba's U.S. computer business for nine years and president of Seiko Instruments USA for two, he has seen firsthand how the Japanese manage, and he has applied those techniques in the United States. Using six-month budget cycles, quantifying intangibles, and looking back to see what you could have done better are among the seemingly insignificant practices that combine to have big impact. For example, the author first saw budgeting for 6 months instead of 12 as twice as much work. But he came to appreciate the benefits: managers work harder because they have two deadlines a year, and planning and control improve because managers can adjust their targets to changing conditions more quickly. The author had another change of heart when he was asked to specify how many PCs would sell as the result of a demo program, a task he first thought ridiculous. Though he still thinks such numbers are shaky, he values the discipline of the thought process. These and other techniques, he says, explain much of Japanese companies' success and are tools that managers anywhere can use.     

The center-cut solution

Timothy Firnstahl owns five successful restaurants in Seattle, but he recently came very close to owning none. In the early 1990s, he found himself, like so many restauranteurs, facing rising costs, inefficient management, and a recession. Confronting financial annihilation, Firnstahl had to act quickly: since he had no peripherals to trim, he cut off the head of his company. Remarkably, it worked. Firnstahl's problem was his new and innovative restaurant, Sharps Fresh Roasting. The heart of the Sharps concept was a unique long-roasting technique that made lean, inexpensive meats taste as juicy and delicious as fattier, expensive cuts. The process also lent itself to faster service and lower labor costs. But it wasn't working. Sharps wasn't breaking even, and his other restaurants couldn't make up the difference. He needed a solution fast. Firnstahl got his answer from Mikhail Gorbachev: slash the centralized command and liberate the company. In doing so, he would also transfer virtually all power and responsibility to his line managers. And after five months of intensive study and planning, he accomplished what he set out to do. He fired most of his corporate staff, empowered his restaurant managers with "100% Power and Responsibility," and, finally, undertook a massive promotion campaign. A year later, Sharps Fresh Roasting is the gold mine Firnstahl always believed it could be. He's done away with bureaucracy and turned business around in a down market. All this because his managers are managing themselves.     

The case of the unhealthy hospital

On a cold March morning, Bruce Reid, Blake Memorial Hospital's new CEO, visited the Lorris housing project clinic, one of six off-site clinics operated by Blake Memorial. He was not encouraged by what he saw: peeling paint, leaking pipes, and cramped conditions. When he asked Renée Dawson, the clinic's primary care physician, how she endured the conditions, she just stared at him. "What are my options?" she asked. That was a good question. Blake Memorial was in poor financial health, due to rising costs and stagnating revenue. The hospital's quality of care was also a major problem. In addition, the clinics were losing over $250,000 a year. As Reid worked on Blake Memorial's 1992 budget, he saw he would have to cut some services in order to fund others. One of the services he was considering cutting was the clinic program. But there were a number of conflicting forces that Reid had to consider. On the political front, the recently appointed commissioner of health services said she would challenge Blake Memorial's tax-exempt status if Reid dismantled the clinics. Within the hospital were two warring factions. One wanted more high-tech services for the hospital and favored closing the clinics. "Instead of clinics, we should have a shuttle bus from the housing projects to the hospital," one doctor suggested. The other faction wanted to expand the clinics. "Wherever the service is most needed, that is where the hospital should be," argued the clinics' director. Reid must decide what to cut and what to keep. But to do so, he must first settle on Blake Memorial's long-term mission.(ABSTRACT TRUNCATED AT 250 WORDS)     

The case of the hidden harassment

The past year has seen a growing public awareness of sexual harassment in the workplace. The question of what constitutes sexual harassment and how to recognize it has been debated in the news, the courts, and Congress. This HBR case study is less concerned with defining it than with examining what a manager should do about it. When Filmore Trust manager Jerry Tarkwell found out one of his employees was being sexually harassed on the job, he thought he knew exactly what to do. Following company policy, he immediately notified the bank's equal employment office. Then he called Jill McNair, the employee being harassed. Her response dumbfounded him. "You had no right to call EEO before talking to me," McNair said angrily. Do you have any idea what could happen to me and to my career if people find out about this?" Tarkwell didn't understand; McNair wasn't to blame. He believed the only person who should be worried was the harasser. Tarkwell tried to spell out the procedure for her. "All you have to do is write a letter and ..." McNair cut him off. "If this gets investigated by EEO, everyone in the building could be questioned. I'll probably get transferred, and then I won't have a chance at promotion. And who'd want to work with me? Every man in the company would be afraid I'd report him if he so much as opened a door for me."(ABSTRACT TRUNCATED AT 250 WORDS)