我国出口产品遭遇反倾销的原因及对策

国外反倾销政策已成为我国产品的严重障碍,应引起我们足够的重视。国际间反倾销情况复杂,我们应认真加以分析,并采取正确的出口战略。主要包括加强宣传教育,正确对待反倾销;加强宏观管理,规范出口程序;调整出口战略,实施多元化战略;提高法律意识,积极认真应诉。     

现金股利分配政策是评价投资的基本标准

文章论及股东投资的目的;企业与股东的关系;以及股东与企业的行为规范.论证了现金股利是股东能从企业那里获得的最切实的利益.因此,现金分红应成为对企业的基本要求--不低于银行同期存款利率;同时指出在股权分置的证券市场中,企业分红愈多,对中小股东的侵害便愈大.仅此一点,解决股权分置也就成为必然.股权分置改革将营造更加公平公正的投资环境.     

“品牌触角”管理——中小型服务企业的品牌运作之道

服务业,区别于制造业、建筑业,其最大的特点就是“以人为本”,在品牌运作上有区别于其他产业的明显特征。中国中小企业中的服务企业如何发展品牌的解决之道——即“品牌触角”管理。品牌触角在中小型服务企业中,融资困难是普遍存在的现象,而在以往的品牌管理理论中,强调的是通过大众传媒的方式建立品牌,广告、公关、新闻策划、事件营销成了发展品牌的必经之路。但是,对于一个历史不过数年,职员不过数十人的中小型服务企业来说,以上的品牌运作方式无疑是一种冒险行为,真所谓“做品牌做得不好是找死,不做又无异于等死”。品牌,对于中小型服务…     

Debt Issue Costs and Issue Characteristics in the Market for U.S. Dollar Denominated International Bonds

This paper analyzes the issue costs and initial pricing of bonds in the international market. In particular, we investigate the determinants of three components of issue costs: underwriter fee, underwriter spread (the difference between the offering price and the guaranteed price to the issuer), and underpricing (the difference between the market price and the offering price). Total underwriter compensation increases with the bonds' credit risk and maturity, but it is insignificantly related to issue size. Interestingly, underwriters appear to price some issue characteristics directly (by adjusting the fee) and other characteristics indirectly (by setting the guaranteed price). The two compensation components (fee and spread) are negatively related to each other. We provide evidence that this trade-off is consistent with income tax considerations, as well as with two-tier pricing by underwriters. We find no evidence of underpricing.     

高等职业教育应担负起创新型人才培养的重任

培养创新型人才是高等职业教育的神圣使命,在创新型人才培养中,必须做好转变观念齐抓共育,创造条件加强实践,建立机制引导创新,以点带面不断完善,勇于探索不断创新。     

远程教学学习环境的设计

在中函院远程教学中 ,主讲教师是通过直播课堂的形式与学员进行交互来完成教学任务 ,学员的学习环境与课堂环境和传统教学有了区别。为确保教学质量 ,相应的视听效果、教学中的交互方式和辅导教师的任务均发生变化。文章结合远程教学课程的实际 ,设计了一个远程教学的学习环境     

会计师事务所的文化建设

目前,一些事务所出现了人心涣散、经营理念分歧、员工情绪对立等现象或苗头。原因虽然是多方面的,但忽视了事务所文化建设不能不说是一个重要的方面。本文试就事务所文化建设作一初步探讨。 事务所文化建设的 一般涵义与步骤会计师事务所的建设与发展应重视人的因素,强调精神文化的力量,通过无形的文化力量形成一种行为准则、价值观念和道德规范,以此凝聚员工的归属感、积极性和创造性,从而实现事务所可持续发展的目标。因此,笔者认为,会计师事务所文化是事务所在一切行为的过程和结果中,所努力贯彻和体现出来的以文明取胜的群体竞争意识…     

Sybase数据库的磁盘镜像及故障恢复机制

数据库的可靠性是权衡数据库系统安全性的重要指标 ,数据库容错技术和有关故障 (包括系统故障、存储介质故障 )恢复决定了信息系统设计的规模和性能 ,特别是随着系统大型化 ,对数据库系统的联机处理性能提出了较高的要求 ,在故障恢复期间仍需具备一定的在线恢复 ( Non-Stop Recovery)能力。本文从故障恢复、磁盘镜像等方面讨论了Sybase数据库的有关机制     

Intraday Lead-Lag Relationships Between the Futures-, Options and Stock Market

In rational, efficiently functioning and complete markets, returns on derivative and underlying securities should be perfectly contemporaneously correlated. Due to market imperfections, one of these markets may reflect information faster. The use of high-frequency data and the choice for a small unit time interval to measure these lead-lag relations comes at the cost of some or many missing observations, causing traditional estimators to either under- or overestimate covariances and correlations. We use a new estimator to estimate lead-lag relationships between the cash AEX index, options and futures. We find that futures returns lead both options and cash index returns by approximately 10 minutes. The relationship between options and the cash market is not completely unidirectional.