多层砖混房屋顶层墙体裂缝成因及其防治

本文分析了多层砖混结构房屋顶层墙体裂缝的形态及产生机理,给出了防治裂缝的一些有效措施。     

高职教师如何在教学中占领主导地位

文章根据德国的高职教学理念和作者多年的高职教学经验,提出高职教师只有占领了主导地位,才能将学生引入主体地位,变学生的被动学习为主动学习,才能真正将学生培养成高素质应用型技能人才。而高职教师怎样才能守得住自己的主导地位呢?这是很值得我们思考、研究的问题,文中就这一问题从思想观念到操作方法做了详细的论证,提出高职教师只有从思想上改变传统的观念,变主体为主导。将自己从知识传授者的角色变为学生学习过程的引导者、咨询者和促进者。教学前做足准备,设计出高质量的学习情境,才能掌控全局,才可占得住自己的主导地位,将学生引入主体之位,达到高职教育的目的。     

Shutting up shop: understanding the international exit process in retailing

Internationalisation is a much-studied phenomenon. Exit from international markets has been less analysed. Where it has been studied, most work has been on motives and causes, with relatively little on processes. This article explores the process of international exit in a retail context. It examines the run-up to, announcement of and fall-out from the decision by Marks and Spencer (one of Britain's leading retailers) to close its French stores. The article concludes that understanding the process of market exit is at least as important both for theoretical and practical reasons as understanding the decision to exit or divest. Further research needs to be undertaken on market exit and the processes involved, in order to contribute further to the theory and practice of internationalisation.     

经济发展方式转变下的中国税制调整思路

经济发展方式转变实质上是由现行发展路径转变为以人为本的和谐经济发展之路。税制结构是经济发展的一个制度变量,但目前我国税制结构与经济结构优化、生态环境改善以及收入差距不断缩小下人们福祉的提高等方面存在着矛盾。因此,必须在现代发展理念下对现行的所得税、流转税、资源税、财产税、行为税等进行调整,以促进经济发展方式转变。     

The Mediating Role of Communication in Interorganizational Channels

Abstract

The overall objective of this article is to examine the impact of interorganizational channel bureaucratic structure on boundary interpersonal trust. The authors present a model where the bureaucratic structure (viz., formalization, participation and centralization) influences interpersonal communication, which functions as a mediator determining the level of interpersonal trust in the supply chain. The authors conceptualize communication as a multidimensional construct, reflective of both instrumental and social communications. The empirical study, conducted in a farm equipment supply chain, indicates that formalization and participation facilitate whereas centralization inhibits communication, which in turn enhances interpersonal trust. Theoretical and managerial implications as well as directions for further research are discussed at the end of the paper.     

2010-2011年陕西省医院业务收入影响因素分析

目的:研究医院业务收入的影响因素。方法:对2010-2011年陕西省医院门诊、住院收入变动建立因素指数体系,应用多因素分析法分析医院业务收入。结果:2011年较2010年,陕西省医院业务收入增长快速,以出院人次增加为主,其次是住院日均费用的增加,门诊人均费用增长再次之。结论:整体陕西省医院体系构建较好,经营良好,应进一步缩短平均住院日和降低药占比。     

Capital Structure,Corporate Taxation and Firm Age*

This paper analyses the relationship between corporate taxation, firm age and debt. We adapt a standard model of capital structure choice under corporate taxation, focusing on the financing and investment decisions typically faced by a firm. Our model suggests that the debt ratio is associated positively with the corporate tax rate and negatively with firm age. Further, we predict that the tax-induced advantage of debt is more important for older firms than for younger ones. To test these hypotheses empirically, we use a cross-section of around 405,000 firms from 35 European countries and 127 NACE three-digit industries. In line with previous research, we find that a firm's debt ratio increases with the corporate tax rate. Further, we observe that older firms exhibit smaller debt ratios than their younger counterparts. Finally, consistent with our theoretical model, we find a positive interaction between corporate taxation and firm age, indicating that the impact of corporate taxation on debt increases over a firm's lifetime.     

在线旅行预订感知风险的实证研究

以旅游者在线旅行预订酒店为例,研究旅游者对在线旅行预订的感知风险。在对22个原始变量进行因子分析后,得出6个主要的影响因子：经济风险、功能风险、时间风险、隐私风险、社会风险、服务风险,同时根据其重要性对各因子进行了排序。然后将人口统计变量和在线旅行预订经验分别与6个主因子进行相关分析,研究发现,上述变量与感知风险的部分维度有着不同方向的显著影响。     

基于因子分析的广东房地产上市公司盈利能力评价

上市公司盈利能力受到企业经营者、投资者、债权人等各利益相关者的关注，因此对其进行评价有利于各利益相关者的有效决策。该文在建立盈利能力评价指标体系的基础上，应用SPSS因子分析法对广东省19家房地产上市公司进行了盈利能力评价研究，结果表明各房地产上市公司的赢利能力的差异主要是由于资本资产的经营盈利能力所引起的。     

资本结构视角下的再保险行为分析

再保险不仅是保险公司的风险管理措施,也是保险行业特有的一种融资方式.本文从资本结构的财务视角重新审视再保险行为,试图搭建再保险融资的基本财务理论框架,在分析再保险融资特点与优缺点的基础上,结合行业实际,对如何做好再保险融资,实现企业价值最大化提出了相关意见和建议.