提高新闻节目制作效率的方法

文章围绕如何建立简洁实用的新闻节目采编、制作、传输的方式来展开。介绍了前方记者拍摄完新闻事件后快速剪辑素材需要用到的软件、硬件，以及如何根据需要对素材进行有效压缩，然后通过互联网传送回总部等一系列的方法。     

公允价值的引入对投资性房地产核算的税务影响

新会计准则对企业的税务影响主要是相对影响,着重表现在对企业所得税费用的影响,但也有绝对影响,即对应纳所得税额的影响。本文结合实例分析新会计准则在投资性房地产等业务处理上适度引入"公允价值"作为会计核算计量模式后的税务影响。     

遗失物拾得人报酬请求权及标准研究

新颁布的物权法规定了遗失物拾得制度,虽然立法者并没有按照国际惯例在物权法中充分肯定所有遗失物拾得人报酬请求权,然而通过一些调查分析,我们发现这与我们的国情又是相符的。看来,对所有遗失物拾得人报酬请求权的肯定还要循序渐进。     

公众健康权与药品专利权:利益冲突及其政策选择

药品专利权与公众健康权的冲突由来已久,通过政府药品管制及现存法律制度提供的强制许可与平行进口路径,并不能得到有效解决冲突。政府基于责任伦理在国民收入第二次分配中的补偿机制,应当是现阶段公众健康权实现的较为可行的政策选择。     

宏观统计数据质量规范研究

根据国内外宏观统计数据质量规范演变的历程,在界定宏观统计数据质量新内涵的基础上,依据国际货币基金组织评价数据质量的规范,本文对我国宏观数据质量的规范进行了实证研究。我国宏观数据质量在金融统计数据、社会人口统计数据上与国际货币基金组织制定的数据公布通用系统(GDDS)一致,而财政统计数据与对外经济数据与GDDS尚存在差距;我国数据公布系统在金融统计和人口统计上与GDDS一致,在对外统计与财政统计上与GDDS存在一定差异。     

第三方物流企业定价机制的供需博弈分析

社会的发展促进了当今物流企业特别是第三方物流企业的兴起。同时,随着第三方物流企业的大量兴起与全球化市场的形成,第三方物流企业之间的竞争逐渐加剧。目前,第三方物流企业仍处于起步阶段,还存在多方面的问题,特别是定价机制与物流服务,因此,笔者力图通过分析传统定价机制的不足,将博弈的原理运用于第三方物流企业在标准物流服务与核心物流服务的定价机制中去,从而更有利于第三方物流企业为外部企业提供服务。     

Patent indicators for macroeconomic growth—the value of patents estimated by export volume

This paper examines the linkage between patenting and export performance for selected countries at the level of technology fields. Some empirical studies show considerable correlation between the patenting behavior of countries and their economic success in international markets. Adding to the existing literature, the aim of this analysis is to assess whether the indicators that are supposed to reflect patent value—such as patent citations or family size—have any explanatory power in estimating the export value of countries by technology fields.     

The Role of Comprehensive Income as Financial Performance Predictor： Panel Evidence From Italy

The aim of this study is to investigate whether the comprehensive income （CI） and its individual components are useful in assessing the future cash flows for Italian listed companies. In addition, we verify whether the recent requirement of International Accounting Standard （IAS） 1 （r2011） of providing the other comprehensive income （OCI） separates in two sub-totals （recycling and non-recycling items groups） is useful to explain the expected cash flows. We consider a sample of 121 Italian non-financial companies listed on the Italian Stock Exchange for the testing period of 2008-2011, employing a fixed-effect regression model, and we test the relationship between the changes in the variables considered and not the relative absolute value reducing, in this way, the risk of not grasping a report if the independent variable and the response variable do not have the same sign. Our results stress that CI and the two new sub-aggregates are not relevant to explain future cash flows, while net income （NI） and OC1 as a whole seem to be more relevant to make explicit the future financial position. The study contributes, as a sort of post-implementation review, to the current debate on the ability of Cl to predict the future cash flows and on the real usefulness of the CI and the sub-aggregate identified by the IAS 1 revised as well.     

技术标准合作:高技术企业集群创新研究的新视角

在高技术产业,技术标准非常重要.近年来,技术标准已成为企业研发协作的重要动力和企业集群发展的重要纽带;与此同时,企业集聚的机理也有力地推动了技术标准化及其创新合作.因而,技术标准合作成为集群创新研究的一个新的视角和新的领域.深入探索基于集群的高技术企业技术标准合作机理对于促进企业、产业和区域经济发展具有重要的理论与实践意义.     

Investigating corporate management lobbying in the U.K. accounting standard-setting process: a multi-issue/multi-period approach

A large body of literature examines the motives of corporate managers to lobby accounting standard-setters. In general, studies confine their examination to single episodes of the standard-setting process (e.g., exposure draft). This article extends the literature by adopting a multi-issue/multi-period approach to investigate corporate lobbying of the U.K.'s ASB. The findings suggest that the extent of corporate lobbying, defined on the basis of the frequency with which companies made submissions to all of the publications issued by the ASB over a six-year period, depends on the size of companies, the debt covenant costs they face and whether they are listed on a U.S. stock exchange. Separate analyses, however, involving (a) the frequency of lobbying on income-related issues and (b) the frequency of lobbying on disclosure issues revealed that, while all these three variables explain lobbying on income-related issues, only size is significant in explaining lobbying on disclosure issues. The results also suggest that the debt to equity ratio is an imperfect proxy for debt covenant costs.