关注社会责任标准(体系) 提升企业竞争力

"中国制造"的增加,SA 8000,ISO 26000等社会责任标准(体系)越来越受到关注,这些都直接或间接的对中国企业尤其是劳动密集型企业带来影响。本文正是基于这样的背景下,介绍了社会责任的概念,并阐述了企业关注社会责任标准的现实意义     

Purchasing Power of Labour: Norwegian Real Wages, 1726–2006

Abstract

By utilizing data from one of the largest international historical archives on wages and prices, this article offers new nominal and real wage series for Norway, 1726–2006. These serve as measures for the purchasing power of labour as input to production. The new series cover all main industries and thereby enables solid conclusions. The new series challenge existing views on the development of the purchasing power of labour in Norway during the last three centuries.     

会计政策选择的伦理研究

会计政策选择虽然在形式上表现为会计过程中的一种行为规范,但它的价值取向往往影响着与企业利益相关的各利益集团,是各方利益博弈均衡的结果。由于新会计准则全面引入了公允价值计量方法,扩大了会计政策选择的空间,因此,从伦理的角度探讨会计政策选择问题,具有非常重要的现实意义。     

Business group characteristics and affiliated firm innovation: The case of Taiwan

This paper investigates the relationship between business group factors and affiliated firm innovation in terms of patents granted. We examine the following factors for business groups: group affiliation, group diversification, inside ownership, and family ties. In emerging markets, business groups act not only as an internal capital market, but also as a platform for resource sharing among affiliates. We use Taiwan's business groups as a research sample to investigate how these group factors affect affiliated firms' innovation. The findings indicate that firms that are affiliated with business groups innovate better than their unaffiliated counterparts. Group diversification and family ties have positive effects on firm innovation, while inside ownership has no significant positive effect. Our study contributes to the innovation literature by shedding light on business group factors and firm innovation.     

完善农村最低生活保障制度的建议

农村最低生活保障制度是我国社会保障体系中的最后一道安全网,关系重大。本文为我国农村低保制度建设和完善提供了一些有益的建议,主要包括:法制建设、人才培养、标准制定、会计核算等方面。     

大陆与台湾水泥产品检验标准的比对研究

本文通过水泥的物理、化学性能及其他品质指标,比较分析了大陆与台湾水泥的产品标准与检验方法,得出了大陆水泥产品标准总体上严于台湾的结论。同时提出了散装水泥检验监管的具体模式和开展两岸检验技术交流的建议,既可用于两岸水泥贸易实践中,也可作为其他商品的检验监管之参考。     

重大保险风险测试及其对再保险定价的影响

2010年我国保险行业实施《企业会计准则解释第2号》后,在保费收入的会计确认上发生了重大变化,要求保险公司对签订的再保险保单进行重大保险风险测试。重大保险风险测试对再保险保单的影响重大,本文主要阐述重大保险风险测试问题的提出以及主要测试方法,并从实务角度出发,分析我国的重大保险风险测试规定对临时再保险、非比例合约再保险和比例合约再保险等再保险保单定价的影响。     

Income inequality,unemployment, and poverty in Nigeria: a vector autoregressive approach

The main features of poverty are low levels of consumption and income, a fact‐of‐life in most African countries. This paper analyzes the fundamental trends of per capita income, government capital expenditure, the human development index, and the rate of unemployment in the Nigeria. A vector autoregressive model finds that: A reduced unemployment rate improves human development and consequently reduces poverty. As growth in public capital expenditure rises, unemployment falls and the human development index improves. Therefore, infrastructure‐based policies, which initially reduce unemployment, will also improve the living conditions of Nigerians in the end.     

县级农村信用合作联社改革成效及其影响探讨--基于泌阳县农村信用社2012年达标升级工作的案例分析

我国农村信用社改革的方向历经多年探索，在近年才逐渐得以明晰。基于对泌阳县农村信用社2012年达标升级工作的案例分析，对县级农村信用合作联社改革的经验进行归纳总结。在政府统一协调制订方案并强化落实的基础上，做好不良贷款清收、资产置换、增资扩股、财政扶持、固定资产确权等各项工作，能够使农村信用社有效推进达标升级，进而在特色信贷产品推广、扶植小微企业发展、拓展金融服务、履行社会责任等方面发挥积极作用。案例揭示的经验，对各地区进一步深化农村信用社改革有着积极的借鉴意义。     

电梯能效等级划分标准之探讨

电梯属于高能耗的特种设备。本文通过对在用电梯进行大量的试验和检测，在深入分析电梯能耗构成及影响电梯能耗因素的基础上，重点研究了电梯能耗测试和能效等级分类方法等关键问题，为制定电梯能效等级划分标准提出了科学的技术依据，填补了国内空白，以期为监察部门贯彻落实节能法提出的对电梯高耗能特种设备实行节能审查和监管提供有力的技术支撑。