使用FOB术语的五个问题分析

FOB术语是现今使用最多的贸易术语之一，本文详细分析了使用FOB术语需要特别注意的五个问题：船货衔接问题、装船和装船费用问题、卖方代买方租船订舱问题、风险转移问题和单证问题。     

Values and the Perceived Importance of Ethics and Social Responsibility: The U.S. versus China

This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale. William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice & Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business Ethics; Journal of Accountancy; and The CPA Journal. Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from the University of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding. Her publications appear in the Journal of Business Ethics, Journal of Corporate Citizenship and others. Grace M. Lee is an assistant professor is the Department of Accountancy at Lingnan University in Hong Kong. Her primary research interests are corporate financial disclosure and corporate social responsibility disclosure in the Greater China Region. She has published in the Journal of International Financial Management and Accounting and the Journal of Information Systems.     

浅析新时期我国高技术产业自主创新能力

由于我国教育制度落后于高技术产业发展,资金来源不足、知识产权保护的法律制度和产权制度的缺陷等原因,使我国高技术产业自主创新能力不强。应培养造就富有创新精神的人才队伍,建立以创业投资为核心的创新投资支撑体系,完善科技资源配置方式,调整高科技园区发展思路,以尽快提升高技术产业自主创新能力。     

基于企业理论的“农民工”权益保护研究

随着农村劳动力的过剩,很多农民选择了城市务工,但是损害农民工权益的现象屡屡发生。研究"农民工"权益在企业的保护方案,首先要解决企业理论与"三农"政策的内在一致性。从原有企业理论出发,可以建立社会网络产业结构信息系统、各地区各行业"农民工"权益信息系统,给不同区域企业与"农民工"传递"农民工"权益及其变动信息,保护"农民工"的权益。     

The shipping strategies of internet retailers: Evidence from internet book retailing

Managing the shipment of goods to consumers is one of the central aspects of retail competition on the internet. In this article, we analyze internet retailers’ shipping strategies using data from the internet book retailing industry. We find that, controlling for a variety of observable firm characteristics, firms with lower product prices offer lower shipping fees and higher quality shipping in terms of average delivery time, compared to firms with higher product prices. These patterns cannot be readily reconciled with a large class of models of competition under perfect consumer information. Theories based on imperfect consumer information can explain the findings better.

论我国水果罐头出口现状、机遇及挑战

近年来,我国水果罐头产品出口增长趋势较好,出口总量和出口总额都有所提升,丰富的产品也扩展了其他国外市场.我国水果罐头业在拥有世界需求趋旺、政府出台出口退税政策等良好机遇的同时.也面临着供求不一致、发展方式粗放和国外保护主义盛行等严峻挑战.     

基于TCP/IP的嵌入式WebServer网络测控系统设计

本文研究基于TCP/IP协议栈的嵌入式系统在网络智能设备中的测控应用设计。以Rabbit2000网络微处理器和Dynam ic C软件开发环境为例,阐述构建嵌入式W ebServer的具体技术及相关的实现方案;详细介绍了实现TCP、UDP报文进行网络通信、串行口数据通信和对网络智能设备的测控技术等,并给出系统硬件原理框图和有关软件实现的程序代码及流程图。     

拔头油管道煤气的技术及其应用

本文介绍了以低成本的拔头油(液态轻烃)替代液化石油气作为原料生产城市人工煤气的原理、技术方案及实施效果,分析了该项技术的市场应用前景,为科学利用炼油厂重整拔头油找到了一条理想的途径,对煤气生产企业降低成本、提高效益有一定帮助。     

新世纪新主题:流通现代化——促进流通创新 提高流通效能政策研究

由于市场经济框架的逐步确立,买方市场状态的日益明显,电子信息时代的悄然降临,都在呼唤着中国传统流通业尽快实现向现代流通业的历史性跨越。流通创新的理论和政策亟待寻求新的突破,以便大幅度提高流通效能和经济运行的总体质量。     

企业政治关联及其经济后果研究综述

政治关联在公司治理中的作用存在"支持之手假说"与"掠夺之手假说"。基于"法与金融"理论,从政治关联的广泛存在性及其产生机理出发,对政治关联于公司价值的影响路径,包括融资便利性、危机救助、税收优惠、产权保护等,及其经济后果的相关研究进行梳理,并从企业外部治理环境、所有权性质、财务行为等方面,对进一步研究方向进行了展望。