适应与选择,竞争与共存——探析《尤利西斯》两个中译本

金隄与萧乾夫妇的《尤利西斯》中译本自出版起就备受关注,成为翻译界的研究热点。根据生态翻译学理论,以多维度转换程度、读者反馈和译者素质为评价指标,探析风格迥异的两个译本如何在翻译生态环境中实现长期竞争与共存。     

兖矿集团煤电铝产业链模式浅论

回顾了兖矿集团煤电铝产业链的发展现状,分析了兖矿集团煤电铝产业链形成和发展的原因,论述了兖矿集团实施煤电铝产业链发展模式的具体实践。     

技术标准化与产业创新互动机理模型构建

技术标准化与产业创新能力提升之间存在着高度关联性,二者相互作用相互影响.本文首先分析了技术标准化系统和产业创新系统的运行机理及其异同点,其次详细阐述了技术标准化与产业创新能力提升的相互作用机理及其模型的构建,为我国技术标准化体系的完善和产业创新能力的提升提供了理论依据.     

国外成本粘性理论的相关研究综述

随着学术界对成本习性认识的不断加深,成本粘性已成为管理会计研究领域一个新的研究方向,理解成本粘性有助于企业成本管理、证券分析师盈余预测以及投资者决策等。本文围绕目前国外与成本粘性理论相关的研究文献进行了综述,就成本粘性的存在性、影响因素和经济后果等方面的研究成果进行了梳理,并对现有研究进行了评述与展望。     

基于希腊主权债务危机的危机预警研究——兼对社会保障支出比重的定量分析

为了研究债务危机的成因及其预警机制,本文在对希腊主权债务危机演变进行描述性分析的基础上,建立了债务危机预警的Logistic模型.通过SPSS18.0统计软件分析,我们发现了影响债务危机发生的主要指标,包括:一般政府净贷款占GDP比率、国际收支占GDP比率以及社会保障支出占GDP比率、总储蓄规模占GDP比率以及通货膨胀率.其中,所选取的欧洲国家的社会保障支出占GDP的比重约为25％,对于债务危机的爆发的影响系数高达0.620.结合我国的经济形势与社会保障发展现状,本文了提出相关的政策建议.     

The reform of accounting standards and audit pricing

This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analysis suggests that (1) the implementation of the new IFRS-based Chinese Accounting Standards (CASs) has increased the market risk faced by listed firms and thus auditors’ expected audit risk, causing an increase in audit fees, and (2) the degree of the increase in audit fees is positively related to the adjusted difference between net income according to the old CAS before 2007 and the new CAS after 2007. We thus conclude that the reform has had a significant impact on audit pricing in China.     

Benevolent leadership and follower performance: The mediating role of leader–member exchange (LMX)

This study examines leader?Cmember exchange (LMX) as a mediator of the relationship between benevolent leadership and follower task performance and extra-role performance. Using a sample of 223 leader?Cmember dyads in a nonprofit organization in the People??s Republic of China, results indicate that benevolent leadership and LMX are positively related to follower task performance and organizational citizenship behavior towards the organization (OCBO). Findings also support that LMX partially mediates the relationship between benevolent leadership and follower task performance as well as fully mediates the relationship between benevolent leadership and OCBO. Implications for the theory and practice of leadership in Asia are discussed.     

“手工印染工艺”课程教学的思考

以提高教学质量、培养应用创新型人才为目的,系统介绍了手工印染工艺中的扎染和蜡染两大传统工艺,分析了扎染、蜡染制作工艺流程及影响因素。     

人口城镇化与空间城镇化的不协调问题——基于财政分权的视角

在中央集权的体制下,财政分权使地方政府之间进行着激烈的经济竞争。在此形势下,地方政府实行了工业用地优惠出让和压低劳动力价格等措施;同时,为弥补财力不足,地方政府又大量依赖土地财政,这些都使得人口城镇化与空间城镇化不协调。2000-2009年的省级面板数据和分位数回归分析证实了财政分权对人口城镇化与空间城镇化不协调的显著影响。因此,要想协调推进城市化进程,必须对财政体制和地方官员的绩效考核机制进行相应改革。