通用全球营销主管任命之争

引子 2009年7月，通用任命原负责产品开发的副总裁Bob Lutz兼做全球营销主管，负责广告和营销，此番任命在广告界掀起了巨大的波澜。     

The effect of class session length on student performance,homework, and instructor evaluations in an introductory accounting course

The author examines the effect of class format on student performance, time spent on homework, and instructor evaluations. The findings are unique and add to a limited body of literature. Each group comprised similar undergraduate students who received the same number of instructional hours, same assignments and were taught by the same instructor. Students in the one-day-a-week class performed significantly better than students in the two-days-a-week class. Students in the one-day-a-week class spent more time on online homework, although the difference was not statistically significant. Differences in instructor evaluation ratings were nominal.     

Comment: Regulatory procedures,investment opportunities,and stock valuation

Several recent studies of the effect of accounting treatment on the valuation of electric utilities have concluded that investors appear to favor normalizing firms by pricing equities of such firms relatively higher than the equities of flow-through firms. The observed higher price/earnings ratios (P/E ratios) for normalizing firms have usually been credited to the benefits of normalization, as perceived by investors. This article presents evidence that the observed preference for normalization companies is unrelated to accounting treatment. Rather, this preference is related to the fact that firms that obtain normalization benefits typically have lower costs than those which do not have such benefits. This characteristic of normalization firms results in their relatively higher P/E ratios.     

我的中国之旅

当人们想到中华人民共和国的时候,脑海中会浮现出不同的情景。那里有毛主席、中国人民、长城、故宫、西安兵马俑,当然还有很多其他景象。但是我想在所有关于中国的印象中,很少会有人将资产评估职业放在首位。然而,如今经过中国资产评估协会及相关人士的不懈努力,通过对资产评估各方面的规范,在中国大