堵住信用卡套现出路

近来，由于部分城市刷卡套现增多，已经引起监管部门及商业银行的高度警惕。部分银行已经对刷卡交易进行跟踪监控，以防范愈演愈烈的信用卡套现风险。     

广东增城市出口收汇逾期未核销的原因及其对策

广东增城市贸易项下银行结售汇实现顺收顺差的前提下，即出现了出口收汇逾斯未核销的严重不良倾向，影响了出口收汇的核销管理工作，期待得到妥善解决。     

Inflation-Plus Targeting at the Reserve Bank of Australia

This article first outlines the dynamics of what appear to be increasingly prevalent cycles of asset price inflation in liberalised financial systems, as well as the difficulties entailed in successful monetary policy responses. The article then analyses the Reserve Bank of Australia's policy responses to recent rises in credit growth and asset price inflation in the property sector. The Bank's responses are characterized in terms of an inflation‐plus targeting framework which has subtly redefined the Bank's approach to inflation targeting to include vaguely defined factors such as mediumterm‘risks’, as well as extending the time frame of such risk assessment. The article explains why, for a variety of reasons, the Bank has been reticent to fully declare its hand.     

重庆,我的母亲之城

重庆在我心中并不陌生。抗战期间,我的家庭和这座城市有着血肉相连的密切关系。我在山洞小学从启蒙读到小学毕业,为我的人生成长奠基;我的两个妹妹都在山洞出生。歌乐山下的山洞小镇,留着我童年时代许多难忘的……     

Hedging,Financing and Investment Decisions: A Simultaneous Equations Framework

We empirically investigate the interactions among hedging, financing, and investment decisions. We argue that the way in which hedging affects a firm's financing and investing decisions differs for firms with different growth opportunities. We find that high growth firms increase their investment, but not leverage, by hedging. However, we also find that firms with few investment opportunities use derivatives to increase their leverage.     

全球视角下的关联交易风险分析

如何正确认识全球范围内企业集团的关联交易及相关的风险是当前会计实务中的一项重要课题。文章从全球视角下企业集团关联交易入手，阐述了全球范围内企业集团中关联交易的三种主要风险，并提出了相应的对策。     

Work Relationships in Telephone Call Centres: Understanding Emotional Exhaustion and Employee Withdrawal

This paper examines the nature of employment and the conditions of work in five telephone call centres in the telecommunications industry in Australia. Call centre work typically requires high levels of sustained interpersonal interaction with customers which can lead to burnout and employee withdrawal. Customer service staff can also become targets of customer hostility and abuse. In addition, this form of work tends to involve extensive employee monitoring and surveillance with little job discretion or variety of tasks. The paper draws upon survey data from 480 telephone service operators to identify the factors that are associated with emotional exhaustion and the frequency of absence amongst the employees. A modelling of the data using LISREL VIII revealed that a number of job and work-setting variables affected the level of emotional exhaustion of employees. These included interactions with the customer, a high workload and a lack of variety of work tasks. Moreover, higher rates of absence were associated with emotional exhaustion.     

我国独资企业法律制度缺陷与完善设想

我国于1999年通过《个人独资企业法》，该法颁布后并未出现人们期待的个人独资企业迅猛发展的现象。虽然有诸多原因，但个人独资企业法律制度自身规定的不完善应是主要原因。因此完善该制度就成了一种现实的选择。     

The National Lottery:A Preliminary Assessment of net Additionality

This paper makes a preliminary assessment of how the current structure for the distribution of UK National Lottery funds affects the promise of net additionality for the designated 'good causes'. Indifference analysis demonstrates that the funding structure is optimal in these terms. However, the measurement of net additionality is highly problematic and involves both quantitative and qualitative techniques. Whilst a preliminary comparison with Ireland shows that the UK system is in a better position to achieve net additionality through its accountability and transparency, net additionality could still be only a relatively small proportion of the dedicated Lottery money, depending on the behaviour of politicians, local authorities, other interest groups, and the distribution boards themselves.