译前编辑与译后编辑分别使用机器翻译的对比——以英国诺里奇市城堡博物馆的荷兰画作简介的翻译为例

以英国诺里奇市城堡博物馆网站的荷兰画作简介为例,使用当下网民最常用的网络在线翻译工具之一＂Google翻译＂来对博物馆的精品画作馆藏介绍进行翻译。主要通过译前编辑使用＂Google翻译＂与译后编辑使用＂Google翻译＂,对两种不同的翻译方式所产生的译文效果、翻译过程中所产生的问题,以及完成翻译所需要耗费的时长进行对比与分析,寻找尽可能高效及优质的方法翻译源语文本;同时,发现并提出在线翻译工具需要改进的方面。     

企业财务管理的重要性研究

随着我国经济体制改革的不断深入,企业管理以财务管理为核心,已成为企业家和经济界人士的共识。因为它是通过价值形态对企业资金运动的一项综合性的管理,渗透和贯穿于企业一切经济活动之中。因此,加强财务管理是企业可持续发展的一个关键。     

高职房地产经营与估价专业人才培养规格研究——以广东省为例

以广东省为例分析了房地产经营与估价专业人才的行业需求，并通过对高职房地产经营与估价专业     

防沙治沙贵在综合 重在林业 关键在政府——《省级政府防沙治沙目标责任考核办法》析

2009年出台的《省级政府防沙治沙目标责任考核办法》,是我国继计划生育、保护1.2亿hm2耕地和节能减排后又一个对省级政府要进行量化考核的重要工作。论述了《办法》出台的必然性,归纳总结了《办法》的特点,阐述了《办法》的重要意义,提出了下一步具体实施还要提高认识、理清思路和明确责任。     

Target costing as a strategic cost management tool for success of balanced scorecard system

The precondition of gaining and sustaining competitive advantage for companies that operate today＇s competitive markets is the effective cost management. Since price is determined by the market, the ways of increasing profits are productivity and cost reduction. Balanced scorecard system is accepted by academicians and practitioners as an effective strategic management tool for applying the strategy successfully. In the financial perspective of the balanced scorecard system, cost reduction is a strategic objective. It is necessary that company＇s cost reduction strategy should not only be a reaction to the market, but also a continual strategy. The approach which aims to the reduction of costs that reveal along product life cycle and preset this aim at the design stage is target costing （TC）. TC can be used as an effective tool in BSC＇s financial perspective for the objective of cost reduction. In this study, the authors aim to display how to integrate the TC to BSC.     

International Involvement,Target Market Selection,and Consolidated Performance: A Firm-Level Analysis of Taiwan's FDI in China

This paper assesses the sensitivity of consolidated corporate performance to two aspects of foreign direct investment (FDI): international involvement and target market selection. Empirical evidence from China-bound FDI by Taiwan's listed companies between 2000 and 2010 is summarized as follows. First, under the internalization of FDI, performance tends to rise with intensity of FDI activity. Second, profitability appears higher as FDI targets the export market outside China. Third, synergetic performance is created mainly through improved efficiency in resource management rather than increased sales, which indicates effective cost control is crucial for successful FDI in emerging markets such as China.     

EXCHANGE RATE TARGET ZONES: A SURVEY OF THE LITERATURE

This work selectively reviews the literature on exchange rate target zones and their theoretical and empirical methodologies and examines whether they can be used to clarify to what extent this type of exchange rate regime could contribute to greater exchange rate stability. We discuss the main contributions of the first and second generations of exchange rate target zone models. In an attempt to reconcile the poor empirical performance of the Krugman model with the reality of exchange rate target zone regimes, this line of research integrates target zones with alternative underlying economic models, such as imperfect credibility, intra‐marginal interventions and sticky price models. It was thus possible to understand the correlations observed between the exchange rate, its fundamentals determinants and the interest rate differential, and to explain the fact that the statistical distribution of the exchange rate is hump shaped rather than U shaped. This implies that the initial emphasis of target zone models on nonlinearities, ‘honeymoon effect’, ‘smooth pasting’ and marginal interventions has vanished. Exchange rate target zones are better described as similar to managed floating regimes with intra‐marginal interventions, with some marginal interventions when the exchange rate reaches the edges of the floating band.     

政府管控一般目标、总量结构和管控基本范畴

政府宏观经济管控目标具有多重性,包括保持社会总供给与总需求的平衡,促进经济再生产各环节及各产业、地区间的协调,不断提高人民生活水平调节社会分配,保护生态环境和自然资源,实现经济长期发展的良性循环和社会进步等,还包括经济目标"效率"和社会目标"均等"。宏观经济管理、调控和干预是三个既有联系又有区别的概念,而管控应当说包涵了三方面内容。管控的基本内容和手段实际也是市场机制调节功能的有机组成,客观上要求宏观经济调节机制必须通过市场机制起作用。     

Asymmetric information and target firm returns

This article examines the relationship between asymmetric information and target firm returns in mergers and acquisitions (M&As). We argue that if managers possess favourable (unfavourable) asymmetric information, they will offer, ceteris paribus, a high (low) premium, affecting target firm returns accordingly. We propose several proxies of asymmetric information. The empirical evidence strongly supports our hypothesis as we find that target firm returns are significantly negatively related to asymmetric information regarding synergy gains. Our results are robust after controlling for several target and deal characteristics.     

Why persistent high inflation impedes growth? An empirical assessment of threshold level of inflation for India

In the policy debate on growth–inflation trade-off and the role of monetary policy in managing the trade-off in the short-run, theoretical and empirical research suggests the presence of a country specific threshold level of inflation. Empirical findings of this paper suggest that for India the threshold level of inflation could be around 6%. The inflation target for monetary policy may have to be somewhat lower than the growth maximizing threshold, since any positive inflation could be a risk to inclusive and sustainable growth objective.