值得高度重视的公共安全国际标准化发展动向

本文指出近期ISO、IEC安全标准化的三大重要动向和欧、美、日等发达国家的对策,分析了安全国际标准对我国国际贸易和产业国际竞争将带来的影响,提出应对安全国际标准的对策建议。     

质量成本收益分析

质量活动与财务业绩之间似乎不相关现象越来越明显。关于质量成本的讨论也慢慢淡出人们的视线。在管理会计行业中ROQ(ReturnonQuality)这一思想在美国却越来越受到关注。寻找质量活动与财务业绩之间正在失去的相关性成为目前一个重要的课题。本文在明确ROQ特征的基础上,从ROQ的角度,探讨质量活动与财务业绩的关系。     

Takeover activity in Australia: endogenous and exogenous influences

The present paper analyses the population of takeover bids for listed Australian companies using quarterly data over a 25-year period to re-examine the predictability of takeover activity and to determine if there is a flow on impact on macroeconomic variables. We examine whether takeover activity: (i) is endogenous; that is, determined by own activity; (ii) is jointly determined by macroeconomic and capital market variables; and (iii) has an exogenous spillover impact across the economy. We find that stock prices and takeover activity share a long-term common trend, the relative success of takeover bids is independent of sharemarket activity, and conclude that aggregate takeover activity is driven by fundamental economic factors rather than by speculative activity.     

对体育课“互动”教学的探索

提高体育课教学质量,应充分发挥学生群体在教学中的作用。提供开放的活动方式和环境,有利于实现交流与合作的互动,发展学生的主观能动性和创造能力。     

基于知识增加值的业务流程质量评价

首先,引入了知识增加值概念,介绍了运用知识增加值评价业务流程质量的三种方法及其步骤。其次,为了更深刻地理解知识增加值,通过一个案例来说明知识增加值的核算步骤,并且与传统的作业成本分析法进行比较。最后,指出了知识增加值在实际应用过程中可能碰到的问题。但是,可以确信,随着知识经济的发展,知识增加值这种新的方法是会得到更为广泛的应用。     

Structure and Location of Innovative Activity in the Italian Economy, 1981–85

An ‘innovative activity matrix’ is established from a recent ISTAT/CNR survey of innovation. After specifying the particularities of an innovative activity matrix in comparison with other flow matrices, we show that it is asymmetrical and clustered in parts of economic space. The structure of the innovative activity matrix is similar to that of the domestic and import requirement but not the capital flow matrix. Strong correlations indicate the following: that input–output analysis is useful for identifying the location of innovative activities in economic space; that it can be analyzed in an economically meaningful way; that its location is structured; and that, furthermore, it is structured in ways which are statistically related to economic activity. The paper ends with suggestions for the examination of possible causal relationships.     

浅析英语阅读教学活动研究

通过对英语阅读中教学活动研究的方法和步骤的分析说明,论述了教学活动研究的重要性,即它不仅能提高学生的阅读理解能力和速度,还能使教师在研究中发现问题,在实践中学习理论,提高能力。     

Business Cycles and FDI: Evidence from German Sectoral Data

Globalization has affected business cycle developments in OECD countries and has increased activities of firms across national borders. This paper analyzes whether these two developments are linked. We use a new firm-level data set on the foreign activities of German firms to test whether foreign activities are affected by business cycle developments. We aggregate the data by the sector of the reporting firm, the sector of the foreign affiliate, and the host country. Data are annual and cover the period 1989–2002. We find that German outward FDI increases in response to positive cyclical developments abroad and in response to a real depreciation of the domestic currency. JEL no. E3, F23     

关于“双快作文”的现状与反思

"双快作文(快速、快乐)"在提高中小学生写作速度的同时,却失却了写作的核心人文追求。本文列举了国内几家有代表性的"双快作文",探讨了补救的对策,即广泛阅读经典作品,增加实践活动和注重写作的哲学追求。