国家科技项目会计核算刍议

随着国家综合国力的不断增强,为推动科技创新、增强各行业的研发实力,推动企业自主创新,国家及地方政府在很多科技专项方面给予企业以专项拨款。如何更加有效地对国家级科技项目进行会计核算和管理,对加强国家科技项目经费和成本管理意义重大。     

国家科技计划项目档案管理现状分析及对策

国家科技计划项目档案是科技档案的一大重要分支,其中储存着通过档案管理工作对科技计划项目的过程经验所记录下来的大量重要的科技信息资源,对于国家科技研究项目来讲具有重要意义。因此,相关工作管理部门应该深化对国家科技计划项目档案的理解,加强档案管理工作,将其视为促进科技计划项目档案开发的必要条件,从而提高重视度,针对管理现状,及时研究有效的管理对策,并且采取相应的改进措施。本文先是从国家科技计划项目档案的概念和特征切入,再深入分析国家科技计划项目档案的管理现状,最后研究并提出相关管理对策。     

国家科技重大专项资金的企业管理实践

作者所在公司为国内较早从事工业机器人研发制造的高新技术企业,先后牵头了承担工信部国家科技重大专项、科技部863计划项目、发改委智能制造装备发展专项等多项十二五国家科技计划项目,在国家科技经费管理方面积累了一定经验。鉴于国家科技计划资金的管理内容和方法大同小异,本文以国家科技重大专项资金为例来阐述其管理实践。     

高校国家科技计划项目经费财务报账审核探讨

高校是国家863计划、973计划、科技支撑计划等国家科技计划项目(课题)的承担主体之一,以上项目(课题)经费已成为高校科研经费的重要来源.本文结合国家财经法规、科研经费专项资金管理办法,探讨了高校国家科技计划项目(课题)经费财务报账审核的基本尺度和要点.     

雷沃三项目入选国家重点研发计划

正近日,科技部高技术研究发展中心公布了国家重点研发计划2016年度项目。由雷沃重工牵头申报的"智能农机装备"重点专项三个科技创新项目获得国家重点研发计划立项,雷沃重工也成为农业装备制造企业中承担国家重点研发计划项目的领头羊。据了解,改革后的国家科技计划体系今年正式运行,由科技部及有关部门分别管理的科技创新专项计划整合形成的国家重点研发计划,是国家科技计划管理改革的重中之重,其宗旨是     

浅谈企业对国家专项经费的会计核算

国家财政部、各部委对国家科技计划和公益性行业科研项目专项经费的管理在不断加强,多年来对执行过程中存在和发现的问题不断的总结、解决,到目前已形成一系列具体专项经费管理办法。通过这几年对企业参与的国家拨款项目财务日常工作和项目财务验收工作的学习和总结,结合相关会计准则,就国家专项经费在企业的具体会计核算谈点自己的经验。     

雷沃重工主持多项国家重大科技专项

<正>9月22日,由雷沃重工主持的"十三五"国家重点研发计划"智能农机装备"重点专项"精量播种技术装备研发"项目在潍坊启动,这是继2016年雷沃重工主持的"智能农机装备"重点专项三个重点研发计划立项以来,雷沃重工牵头推进的又一重点科技创新专项。国家重点研发计划是由原来的国家"973"计划、"863"计划、国家科技支撑计划及各部委科研专项等整合而成,主要针对     

山东常林被认定国家国际科技合作基地

记者11月从山东常林集团了解到,国家科技部国际合作司发文公布了第八批示范型国际科技合作基地认定名单,山东常林集团申报的"常林动力流国家国际科技合作基地"被认定为第八批示范型国际科技合作基地。国家国际科技合作基地的建立旨在提升国际科技合作的质量和水平,发展"项目-人才-基地"相结合的国际科技合作模式,对本地区的国际科技合作发展产生引领和示范效果。国家国际科技合     

关于完善和健全国家科技重大专项监管机制的建议

随着国家科技重大专项的相继启动,相应的监杼管理机制建设也越来越为全社会所关注.经济界、科技界和社会公众,在期待科技重大专项可能带来新突破和新跨越的同时,也非常担心国家投下的巨额科技经费,能否按照国家规划目标有效组织和实施.这种担心虽然有些是对我国科技实力的估价上,但更多地是担心缺乏有效的临督管理机制,在浪费国家资金的同时,延误和丧失我国追赶国际先进国家的战略机遇期.因此,在方案制定、项目实施以及项目成果应用等诸多方面,完善和健全监管机制、是重大专项能否既按预定目标义能与时俱进地推进的必要保障条件.     

国家科技重大专项的财务管理问题及对策

随着国家对科技研发的高度重视,国内许多有实力的大型企业开始参与国家科技重大专项研发工作,由于对国家政策要求不熟悉,导致项目无法按时通过验收,本文通过对目前国内企业在科技重大专项财务管理中存在的常见问题的分析,结合潞安集团的实践经验提出一些对策,为国内企业提供一定的理论借鉴。     

Economic integration and the structure of national institutions

This study analyses institutional features national authorities should have in order to apply common policies effectively. It shows that the effective implementation of EU law and policy can be achieved without increased control. The article suggests that benchmarking of the results of the application of common rules by the national authorities and comparative assessment of their performance is more efficient.     

Private label positioning: Quality versus feature differentiation from the national brand

This paper investigates the retailer's problem of positioning her private label against two national brands in terms of both product quality and product features. Using a demand function derived from consumer utility, we show that the private label's best positioning strategy depends on the nature of the national brands’ competition and its own quality. When the national brands are differentiated, a high quality private label should position closer to a stronger national brand, and a low quality private label should position closer to a weaker national brand. When the national brands are undifferentiated, the private label should differentiate from both national brands.     

The transformation of national patents for high-technology exports: Moderating effects of national cultures

National culture as an informal institution influences the national absorptive capacity (NAC) measured in patents per capita in the upstream and entrepreneurial activity in the downstream. Does national culture moderate the link between NAC and high-technology exports? We explored this question in a comprehensive study design. Based on a panel of 101 countries over 21 years, first, we assessed the direct effect of NAC on high-technology exports in the baseline hypothesis. Then, we analysed the moderating role of national culture between the country’s NAC and high-technology exports. The results show several insights from the comparison between the literature and our evidence. (i) We proposed that power distance negatively moderates patent and high-tech exports; the results show a positive correlation of the interaction. (ii) We proposed that individualist culture positively moderates patent and high-technology exports; the results show a positive correlation of the interaction. (iii) We proposed that high masculinity has no moderating effects; the results show a positive interaction effect. (iv) We proposed that uncertainty avoidance negatively moderates the link between NAC and high-technology exports; the results show negative and significant moderation without the introduction of long-term orientation; however, it is non-significant after the introduction of long-term orientation. Last, (v) we proposed that long-term orientation positively moderates the link between NAC and high-technology exports; the results are positive and significant without uncertainty avoidance, and they are non-significant with uncertainty avoidance in the analysis. Uncertainty avoidance and long-term orientation neutralise each other’s effects. Based on these insights, we contribute to the literature in three ways. First, we address the issue of high-technology exports in international business at the national level and link it to the vertical transformation of national science in patents per capita. Second, we contribute to the institutional theory encompassing informal norms (culture) and formal rules (policy) in the flow of NAC to commercial performance. Third, we make several policy-related suggestions.     

探析国际投资中的国民待遇问题

随着经济全球化,国民待遇制度已被广泛接受,但仅就国际投资这一领域来看,对于其理论就是各执一词,各国实践也有着很大的差距.本文旨在研究国际投资领域国民待遇的基本理论,以及在我国的实践,问题在哪里,未来的方向又是如何.     

Effects of national identity salience on responses to ads

This paper investigates the effect of national identity salience on responses to ads in two contexts: national identity activated through media context, and national identity activated through advertising appeals. The results remain consistent with the idea that heightening national identity leads individuals to react more positively to representations of that identity. The salience manipulations serve to influence respondents' evaluations of ads and purchase intentions. Respondents present more favorable evaluations of ads and intentions to purchase the advertised products when the ads explicitly pair the advertised product with national identity symbols or rhetoric, as compared to when no such explicit pairing occurs. Further, the activation of individuals' national identity through media context affects the response to embedded ads, even when those ads do not explicitly pair the product with national symbols or rhetoric.     

Exploring the role of dark tourism in the creation of national identity of young Americans

Abstract

The purpose of this paper is to examine the role of dark tourism in constructing narratives and stories which co-create and reinforce national identity. By focusing on the voice of the tourist and their consumer experience, we develop an understanding of youth behaviours and motivations associated with dark tourism and the effect of social influences in forming narratives. This empirical study comprises 20 interviews with young American dark tourist site visitors, 11 of whom were re-interviewed. The emic insights suggest dark tourism experiences can be used to (re)affirm individual roles, enhance feelings of national identity and co-create a self as well as a national identity. An etic conceptual model is proposed that is specifically designed for dark tourism sites. It provides a novel explanation of national identity co-creation and recognises the relationship between tourist motivation, experience and co-creation.     

Mutual recognition of national regulations in the EC

The principle of the mutual recognition of national regulations is often seen as the best course towards the realization of the EC single market, but there still remains great uncertainty concerning the interpretation of this principle. Which companies must observe which regulations? Will there be changes affecting current competitive conditions?     

Store brand and national brand promotion attitudes antecedents

Retailers compete against national manufacturers by launching store brands. National manufactures regularly use brand promotions to fight store brands back. The purpose of this article is to find out whether attitudes toward national brand promotions and store brands have similar or different conceptual antecedents. The study presents and tests a model of the effects of shoppers´ characteristics (price and non-price-related) on attitudes toward store brand and national brand promotions. The results support that constructs relating to price impact both store brand attitude and national brand promotion attitude, but the strength of some of these relationships differ. Other shopper characteristics like brand loyalty and store loyalty, have similar negative and positive effects, respectively. These slight differences suggest that promotions of national brands might be a good tool for fighting back store brands, but manufacturers need to design and target these promotions carefully in order to avoid head-to-head competition.     

国防科技评估指标体系构建及相关研究综述

本文在理解国防科技评估基本概念的基础上，总结了国防科技评估的主要特点，在文献梳理基础上对我国国防科技评估研究现状进行综述，发现我国国防科技评估主要存在三个方面的问题：一是实践探索不足，综合性评估欠缺；二是研究停留在方法论层面，实证性研究不够；三是片面追求指标体系的完整性，未能结合国防科技的特点开展评估。基于此，本文提出我国加强国防科技评估体系建设的措施建议。     

E-commerce entrepreneurship as a national priority: the case of Thailand

Thailand has been one of the most successful developing countries. This progress came to a sudden halt in 1997 when the Asian financial crisis hit this country. Thailand responded by creating a favourable environment for business incubation as a high priority at the national government level. The purpose of this paper is to provide an overview of the steps taken by the Thai government to encourage e-commerce entrepreneurship as a key component of its successful reaction to the economic crisis of 1997 and e-service as a source for its future national competitiveness.