执政党视域中的制度文明建设

高度重视制度文明建设是执政党责无旁贷的历史责任.执政党必须充分认识制度文明建设的重要性,理性思考制度文明建设的艰巨性,适时推进制度文明建设.     

不同联合模式下的要素品牌属性评价效果研究--MPAA模型理论视角

文章基于MPAA模型理论,就不同联合模式下消费者的要素品牌属性评价进行比较,并进一步探讨要素属性地位和信息类型的调节作用。通过两个实验发现,尽管消费者在联合高知名度终端品牌模式下对要素品牌属性的评价更高,但联合模式的作用受到两个边界条件的影响。当提供公司信息时,附属要素品牌未能通过联合模式提高消费者对属性的评价;当提供产品信息时,无论要素品牌属性地位如何,联合高知名度终端品牌都能获得更高评价。     

Interbank contagion and resolution procedures: inspecting the mechanism

This paper develops a network model of a stylized banking system in which banks are connected to one another through interbank claims, which allows us to study the diffusion of default avalanches triggered by an exogenous shock under a number of different assumptions on the degree of interconnectedness, level of capitalization, liquidity buffers, the size of the interbank market and fire-sales. We expand upon the existing literature by comparing two alternative resolution mechanisms: (i) liquidations triggered by either illiquidity or insolvency-related distress implying asset sales and compensation of creditors; and (ii) a bail-in mechanism avoiding bank closure by forcing a recapitalization provided by bank creditors. Our model speaks to how contagion dynamics unravel via illiquidity-driven defaults in the first case and higher-order losses in the latter one. Within this framework, we show how the liquidity risk externality can be resolved, and we put forward a macro-criterion to assess the adequacy of the liquidity ratio introduced with Basel III.     

从会计信息充分披露看财务报表附注的重要性

随着市场经济的日益发展 ,特别是现代股份制企业和证券市场的兴起 ,要求企业提供更为全面、完整的有效会计信息 ,以满足决策者的信息要求。针对会计人员信息的充分披露要求和企业报告模式及财务报表的未来发展趋向 ,阐述了会计报表附注的重要性。     

宏观审慎政策理论基础解析

宏观审慎政策是在本次金融危机后由国际清算银行牵头,于2010年在G20国家峰会上通过的未来全球金融监管通行规则。现有中文文献多将目光聚焦在对宏观审慎政策的目标、工具与有效性的认识和解释上,本文则是从宏观审慎政策的理论基础出发,从不同的角度和侧面来描述刻画宏观审慎政策的目标和内容,厘清其完整脉络,为全面实施宏观审慎监管提供理论依据。     

How does competition affect bank systemic risk?

Using bank level measures of competition and co-dependence, we show a robust negative relationship between bank competition and systemic risk. Whereas much of the extant literature has focused on the relationship between competition and the absolute level of risk of individual banks, in this paper we examine the correlation in the risk taking behavior of banks. We find that greater competition encourages banks to take on more diversified risks, making the banking system less fragile to shocks. Examining the impact of the institutional and regulatory environment on bank systemic risk shows that banking systems are more fragile in countries with weak supervision and private monitoring, greater government ownership of banks, and with public policies that restrict competition. We also find that the negative effect of lack of competition can be mitigated by a strong institutional environment that allows for efficient public and private monitoring of financial institutions.     

企业管理中绩效管理的重要性研究

企业管理中的绩效管理对促进企业的健康有序发展具有非常重要的作用,其不仅是提升企业人力资源管理效率的前提,而且积极有效的绩效管理有助于充分挖掘员工的潜力,完善企业的人才选拔制度。论文在论述企业管理中绩效管理重要性的基础上,分析了企业管理中绩效管理存在个人绩效目标与企业战略目标不匹配、绩效考核指标缺乏科学性、绩效考核参与主体单一、绩效考核结果应用方式单一的问题,最后从个人绩效目标匹配企业战略目标、强化绩效考核指标的科学性、促使绩效考核参与主体多样化、丰富绩效考核结果的应用方式4个方面提出了企业管理中绩效管理的发展方向。     

论网络教学在大学英语改革中的重要性

大学英语网络教学是一种新型的教学模式。它具有开放性、自主性、交互性和个性化优势,改变了师生在教学中的传统角色,使学生成为教学中心,教师成为教学的组织者、指导者、合作者和促进者。网络教学有助于学生的个性化学习;网络教学能促使教师更新教育观念。     

How do consumers’ perceptions differ across dimensions of corporate social responsibility and hotel types?

This study develops three hypotheses regarding corporate social responsibility (CSR) in the context of the hotel industry. First, the study examines a ranking of consumers’ perceived importance of the four CSR dimensions proposed by Carroll’s hierarchy of CSR in 1991, expecting the following orders: philanthropic, ethical, legal, and economic dimensions, from most to least important. Second, the study investigates the relationship between consumers’ perceived importance of and their overall support for CSR. Third, the study introduces the type of hotel (for example, economy, mid-scale, and upscale) as a moderator to provide a better explanation of the relationship between consumers’ perceived importance of the CSR dimensions and support for CSR. Contributions to the CSR literature in general, and also specifically relating to the hotel context, and managerial implications are discussed.     

Investigating the different approaches to importance–performance analysis

Importance–performance analysis (IPA) is an analytic technique that generates a two-dimensional importance–performance grid, where the values of importance and performance across attributes are plotted against each other. This technique is used to assist service and other firms in prioritizing areas for service improvement when resources are limited. This study contributes to service theory by first performing a comprehensive literature review of four different and commonly used approaches to IPA. Survey data from the ports sector are then used to elucidate the value and the distinctiveness of these four different approaches, and it is also shown how the underlying theoretical assumptions led to somewhat varying, and contradictory interpretations. Subsequently, novel guidelines for integrating results from these four different approaches are proposed. The study advances service theory by detailing the integration of the different approaches to make sense of the importance and performance of diverse service attributes. The integrative approach developed in this paper also provides practitioners with clearer guidance for the application of IPA.