个体不健康影响因素研究

社会的急速发展和重大变化给人们带来了很多富足的物质条件和特殊机遇,同时也带来了各种新的挑战、压力与不适应。究其原因是多方面的,是遗传素质、环境、教育(特指学校教育)、个人主观能力性综合作用的结果。本文从这四个方面,就个人成长过程中主观意志与客观环境的影响作用进行深入分析。     

Corporate social responsibility in cruising: Using materiality analysis to create shared value

Creating Shared Value hinges on the interdependence between a company's success and social welfare, and also the identification and expansion of connections between that company and society. Because critics say the concept is counterproductive, in that it focuses too narrowly on the company's economic value creation, we take a materiality analysis approach of corporate social responsibility (CSR). This approach provides evidence of what is important to stakeholders and promotes meaningful corporate disclosure, central to the Global Reporting Initiative. This study reports on a materiality analysis of the cruise industry, comparing stakeholder concerns/demands with both the relevant literature and existing CSR reports to determine to what extent the current industry definition of its social responsibility matches the expectations of its stakeholders, and subsequently, to theorise reasons for the patterns found. Results evidence that cruise companies tend to both over-report immaterial issues and under-report material issues, without responding to stakeholders' requests.     

从《儿子与情人》看劳伦斯的爱情观

劳伦斯的《儿子与情人》带有自传的性质,其中叙述的三段爱情关系的发生及最终失败,体现了劳伦斯的爱情观。他认为完美的两性关系应具有肉体与精神的交流和追求爱情的主动性,对爱的消极等待以及强烈的占有欲将导致爱情失败。     

特区30年时代节点上的回顾与前瞻

深圳改革开放的最大意义就在于对计划经济传统体制的突破与社会主义市场经济全新体制的建立,初步形成了适应经济全球化发展的对外开放的新格局。深圳新一轮大发展取决于一区四市的战略定位及其战略抓手的发展进程。深圳建设国际化城市必须选择经济全球化、全球城市化和城市聚合化等全球性特大型城市形成的主导路径。十二五时期深圳要特别着力转变经济发展方式。     

Risks and the financing of PPP: Perspectives from the financiers

Public private partnerships (PPP) are an established model for most governments internationally to provide infrastructure-based services, using private finance. Typically the public authority will sign a contract with a special purpose vehicle (SPV), which, because of the holistic nature of PPP, in turn sub-contracts the finance, design, construction, maintenance and soft services to companies that are often related to its shareholders. Thus there is a considerable network of linked organisations that together procure and provide the PPP project.While there is an increasing body of research that examines these PPP projects, much of it is interview or case study based so that the evidence is drawn from a small number of interviews or cases in specific sectors. It also focuses on the public sector procurer and the private sector contractor in the network of organisations. Although it has been recognised that the perceptions of the financiers may vary from those of other key PPP players there is much less research that focuses on the financiers.In this paper we report the results of a postal questionnaire survey, administered to 109 providers of senior debt and equity, from which the response rate was just less than 40%. We supplement these findings with a small number of illustrative quotes from interviewees, where the cited quote represents a commonly held view. We used SPSS and Nvivo to analyse the data.The findings show that when assessing PPPs financiers perceive a very wide range of risks as important, and that it is important to them that many of these risks are either insured or allocated to sub-contractors. When considering participating in PPPs, financiers agree that working with familiar partners on familiar projects and in familiar sectors is important, which may raise barriers to entry and undermine competitive processes.     

电影中的“视觉理论”探析

电影电视已经成为了我们日常生活中的一部分。然而只需稍加注意就会发现年轻性感的银幕美女比比皆是。英国女性主义电影理论家劳拉.穆尔维在她的《视觉快感和叙事性电影》中把精神分析引入女性主义电影研究。她对主流好莱坞叙事电影进行了批判性解读,对视觉快感理论进行了阐释。观众通过对银幕美女的观看能够得到快感,而且这种视觉快感不自觉地分裂为主动的/男性和被动的/女性。     

高新技术企业自主创新与金融支持效率——基于广东的数据分析

通过建立高新技术企业自主创新影响因素的模型测算金融支持对广东高新技术企业自主创新的作用力度,并结合商业银行贷款的贡献率及存贷比状况对金融支持高新技术企业科技自主创新的效率进行实证研究,结果表明整体上看广东省金融运行活动对该类企业自主创新的支持力度不够,且效率偏低,各地区之间存在企业自主创新能力及金融支持效率的区域性差异。因此,应实施税收优惠和探索多元化风险分担机制来引导商业银行加大对企业创新贷款支持的力度,拓宽直接融资渠道,并针对区域特点制定相应的金融支持政策,这是进一步提升中国金融支持企业自主创新效率的有效途径。     

XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS

The systematic adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting represents a great challenge. Worldwide, a large number of regulators are making an effort to promote the adoption of this standard to simplify and enhance the communication of financial information. This requires the definition of well‐structured taxonomies that can standardize and accommodate the content of financial reports prepared by firms. This study aims to analyze the regulator‐led adoption of XBRL for financial reporting. It examines the XBRL taxonomies used by Italian firms to reflect their financial reporting under rule‐based Italian GAAP and principles‐based International Financial Reporting Standards (IFRS). We compare the alignment of the Italian GAAP taxonomy and the IFRS taxonomy with Italian companies' financial statements and find two different levels of fit. The results offer useful insights for regulators and policy makers in prescribing or establishing appropriate taxonomies. We illustrate the potential impacts of the different taxonomies on the quality of financial reporting in terms of comparability and potential loss of information.     

美国纳米计划管理预算及发展战略

布什政府把国家纳米计划（NNI）指定为多联邦机构参与研发的计划，旨在通过各机构间的经费、研发以及基础设施等方面的协调，使联邦政府对纳米的研发投入回报最大化。自布什2001年进驻白宫以来，美国联邦政府给国家纳米计划的投入从2001财年的4．534G美元增至2008财年11．674G美元（以2001年美元值计算），增长了158％。     

子公司主导行为研究进展述评

子公司主导行为是子公司从总部命令的被动执行者向具有创新精神并能付诸实践的自主行动者角色转变的结果。因其可对集团整体价值及运营效率产生影响,已成为当前企业集团研究的重要议题之一。本文为厘清与辨明子公司主导行为研究发展脉络,审视其研究动态及最新进展,从子公司主导行为概念及类别、子公司主导行为影响因素、子公司主导行为实施及子公司主导行为经济后果四个方面系统地梳理及评述了子公司主导行为研究成果。在此之上,提出对相关问题的思考,并总结归纳了研究趋势与方向,以期对子公司主导行为理论深化及实践发展有所助益。