建立银行业商业贿赂治理长效机制的紧迫性与建议

商业贿赂作为一种社会现象,可能存在于各种市场交易之中.由于银行业在我国现行经济运行中具有举足轻重的作用,在我国银行业即将全面对外开放之时,银行业的一举一动时刻受到各方高度关注和监督,因此,认清银行业商业贿赂存在的原因以及治理银行业商业贿赂的必要性,从而建立起治理我国银行业商业贿赂的长效机制成为亟待解决的课题之一.     

青霉素亚砜的制备

综述了以青霉素为原料,制备青霉素亚砚的2种重要方法。一种方法是先把青霉素制成青霉素羧酸酯,再氧化成青霉素亚现羧酸酯。另一种方法是直接把青霉素氧化成青霉素亚砜。     

应用系统理论模型分析社会管理的均衡点——以广西贺州为例

许多发达的国家和地区运用系统理论及系统模型方法构造出经济、科技、社会协调发展模式,并设计出相应的战略对策,在实际应用中收到满意的经济效益、社会效益,甚至是政治效益。应用系统理论及其系统模型方法分析研究社会管理的综合均衡问题,是一个颇具价值的课题。     

Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?

Motivated by the recent Discussion Paper (DP) issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on how to define reporting entities, this study investigates the value relevance of consolidated statements under the ownership-based approach of U.S. Accounting Research Bulletin No. 51 (ARB 51) and the control-based approach of International Accounting Standard No. 27 (IAS 27). The results show that consolidated financial statements based on a broader definition of control provide more useful accounting information than those based only on majority-ownership control. We also address one concern raised in the DP, namely, whether a reporting entity should use the common control model to include entities that are under common control of an individual investor or family. The results suggest that accounting standard boards should include the common control model in defining the group reporting entity for firms with complex ownership structures.     

Service quality and its effect on customer satisfaction and customer behavioral intentions: hotel and ryokan guests in Japan

This study analyzes the effect of service quality on customer satisfaction and customer behavioral intentions at hotels and ryokan (traditional Japanese inns). In this empirical research, questionnaires were sent to guests at seven sites: three hotels and four ryokan. Service quality, as perceived by guests, affected customer satisfaction and customer behavioral intention. Results from this empirical study show strong evidence of service quality as perceived by guests being influenced by the type of accommodation. Also, among service quality factors, “physical aspect” had the most powerful impact on customer satisfaction and customer behavioral intention. “Creativeness” ranked second, followed by “unexpected service” and “encounter performance”. The prominence of physical aspects probably reflects the distinctiveness of the service of offering a one-night stay. However, as a certain level of physical facilities is taken for granted at lodging facilities above a certain price, “creativeness”, the second most powerful factor, becomes decisively important.     

Far East Asia tourist market segmentation by push attributes

The purpose of this study is to segment the Far East Asia tourist market by using push attributes and to delineate related implications. Literature regarding these related studies and market segmentation processes was reviewed. This study utilized push attribute data collected from those people who would most likely travel to the Far East Asia in the early part of the twenty‐first century. A factor‐cluster approach was employed to find and explore the market characteristics. Seven factors and six clusters were extracted from the data analyses. Cluster scores were significantly different by destination, by country of origin, and by themselves. Clusters have unique characteristics in terms of push attributes. Thus, there is a need to cater each cluster by considering the market preferences separately. Further research is recommended to further the understanding of the Far East Asian tourist market.     

中国农民专业合作社金融支持研究——基于石家庄市的个案分析

近年来，在中央及地方政府的扶持倡导之下，中国农民专业合作社得到了迅速发展。但由于缺乏有效金融支持，中国农民专业合作社的持续发展受到很大制约。文章选取作为河北省省会的石家庄市的农民专业合作社进行个案研究，分析其金融支持不足的现状及成因，以点透面，为我国农民合作事业金融支持问题提供参考建议。     

体育院校附属竞技体育学校发展的SWOT分析

文章运用SWOT分析方法对附属竞技体育学校发展面临的机遇与挑战进行分析,结合新时期社会对运动员培养的新要求,对附属竞技体育学校的发展进行预测。     

Corporate Insurance as a Necessary Form of Consultant–Investigator Contract

Existing literature argues that corporate insurance is purchased because the insurance company produces risk management information for publicly held corporations. In this article, we address a fundamental question as to why other financial intermediaries cannot perform the same information production function as the insurance company. We argue that when the risk manager of the firm performs multiple tasks and needs consulting and investigation services from an outside agent for efficient risk management, the optimal contract with the agent has to be in the form of an insurance contract. Other types of contracts, such as flat-fee contracts, cannot be optimal. Therefore, the insurance company is ideally suited to provides these services.     

煤、电企业纵向联盟的博弈模型与实证分析

建立中国煤、电企业纵向战略联盟的重复博弈模型,发现煤炭企业和电力企业在市场竞争中往往会采取策略性的市场行为,由此建立信用机制分析了约束煤、电企业纵向战略联盟稳定性的内外部因素;最后通过实证分析结果表明,煤炭、发电企业可建立长期战略联盟,实现煤、电上下游产业的协调发展,限制相关企业的道德风险与机会主义行为。