困难时期的假冒伪劣

许多人在面对假冒伪劣商品泛滥的时候都不免要发几句牢骚,认为这几年由于国门大开了,经济搞活了,苍蝇蚊子也跟着飞了起来.似乎不"改革开放"就不会有产品质量问题.这其实大错特错,事实上,在没有"改革开放"的1979年之前,中华大地上同样出现过许多假冒伪劣产品,由于当时的生产水平和经济条件的限制,人们并没有警觉出其可怕的危害,有许多假冒伪劣商品甚至一直作为生活必需品在使用.生产者和使用者并没觉出其有什么不妥.但用现在的眼光和技术条件来分析,许多当时的合格消费品其实质就是危险性很强的假冒伪劣产品.     

家书漫谈:解析职场顺势而为(二)

在春节那次家族聚会上,我听说你升职了,当时心里很高兴,但由于人多交谈不便,我就没有说什么.现在写给你一些话,希望你在新任职位上,能在协调工作和自身勤奋方面注意一些事.     

留取精神历史篇

"三线"支援规划先 千山万水时空连 木棉花放红如火 留取精神历史篇 20世纪的中后期,当时为建设大后方"三线"工业基地和城市规划先行的需要,从中国城市规划设计研究院(当时称建设工程部城市设计院)抽调了大批专业技术人员下放四川.他们先后到成都,再奔赴川滇交汇处,彝族地区的攀枝花--即后来的四川省渡口市.这一下放就是几十年,他们在那片偏僻的地区,同各族兄弟披荆斩棘,为"三线"建设留下了足迹,做出了贡献.     

天津、南京和武汉老旧小区特业管理需求分析

部分城市早些年就陆续开展了老旧小区的整治改造工作,但由于在具体实施过程中只侧重于小区环境的美化,并没有引入物业管理或引入的物业管理不到位,出现了"第一年环境还不错,第二年开始问题百出,第三年便又恢复了原样"的尴尬局面.     

企业战略规划:谋定而后动

中国有句古谚: "智者,顺势而为;愚者,遂理而动."这句话我体会深刻.21年前我还在企业工作的时候,由于必须快速培养一批人才来对接公司的业务发展,在1986～1990年期间,我采取了层层下展的内部教练模式,过程是困难且非常挑战的,但成效可观.这个经验是建基于我采取最快速培养人才的战略是"复制经验".也就是视"核心隐形智能"是"企业竞争力"的一部分,我坚持必须在内部由上而下的自建.我将此成功经验用在创业的第一步上,但我为此"逆势操作"的坚持付出惨痛的代价.当时的大环境完全没有自建"核心隐形智能"的认知.因此,我的投资一直到1996年才有了第一笔收入.应验了"愚者遂理而动"这句古谚.这个学习让我在2001年打算来上海创业时,谨记教训,不敢再率性而为.     

可持续发展的长效机制建设的攻坚阶段

正2013年12月14日."资源型城市可持续发展——打造中国经济升级版"高层研讨会在四川攀枝花召开.国家发展改革委东北振兴司剐司长姜四清在会上表示。以资源枯竭城市转型为突破口的可持续发展工作取得了重要的阶段性成果.但总体来看历史遗留问题多.可持续发展发展能力不强.生态环     

关于“做研究”的研究

马铃是我在中国农业大学招收博士生的开门弟子.认识马铃是在博士招生答辩会上,听她回答问题思路比较清晰,语言表达能力较强,又翻看一下她的个人材料,文字表达也较有功力.面试后又随便和她聊了几句,印象不错.听其言,观其行,决定收这个弟子.但当时有两个担心,一是担心她在经管学院搞学生工作,现在学生工作不好做,太忙,能否有空做学问;二是担心她长期做行政工作,对做学问还有没有兴趣,能不能沉下心读书.但也想到她有一条比别的在职生便利的学习优势,只要想学,听课和向老师请教是最方便的.今天看来,我的前两个担心她都克服了,后一个优势却发挥得很好.     

学会感恩

现如今,美国已是一个十分发达的国家,但若跨越时空,回到1620年,那时美国还没有建国.当时有些土著人强行要求所有人信奉基督教,如果不信奉基督教,便被视为异教徒,就会被关押到监狱,甚至面临死亡的危险.因此,有一批深受宗教迫害的人们实在忍受不了了.他们集体乘坐了一艘名为"五月花"的轮船逃往美洲大陆,在普里茅斯登陆.但是因为那时是11月,天寒地冻,而他们又不懂得如何种植农作物,所以不久就有一半的人因为寒冷、饥饿和各种疾病而相继死去了.但是由于印第安人的帮助与上帝的恩赐,第二年,他竟迎来了一个奇迹般的丰收!因此,每年11月的第四个星期四便成为了一个特殊的日子--感恩节.     

“计划“的特征、例析与写作要领

一、"计划"的特征 "计划"虽不是党和国家公文法规中确定的主要、正式文种,但我们对它的使用却是非常之多.大至国家,小到一个乡村、连队、车间、商店、学校,又有谁年始、月初不订计划、不做安排?因为干工作事先没有计划、安排,"东一榔头、西一杠子",就等于是"没有头的苍蝇乱撞头".由于它使用频率高,经常要写(如月计划、季计划、半年计划、年计划……),且与"总结"一样又都比较难写,所以很多年来在我们秘书人员中就流传这样一句话:"不怕飞机大炮,就怕计划和总结报告."     

电话的变迁

记得上小学时,常听老师描绘"楼上楼下,电灯电话"的美好生活,但在我老家苏北农村,我只是在看露天电影时见过银幕上的手摇式电话.电话对当时的我而言,充满了神秘感.在念公社初中时,我第一次看到了手摇式的电话.记得当时,我傻傻地站在校长室门口,心里激动极了,真想走过去摸一摸神奇的电话.之后,我又考上县城的高中,但还是一直无缘接触电话.……     

Special Issue

The role of informal venture capital in entrepreneurial process and economic development is increasingly recognized by scholars and policy-makers around the world. Much of the attention that this form of financing has received during the last couple of decades is due to its potential to bridge the regional equity gap. This study is concerned with regional distribution of informal venture capital and factors explaining the allocation of informal investments, and it is based on a large random sample of informal venture capital investors in Sweden. The key findings are that the informal venture capital market in Sweden shows a considerable concentration in metropolitan areas and university cities. Further, investments conducted in these places are allocated in proportion to the new business formation rate and concentration of technology-based firms, while the only factor that provides some explanation for the location of informal investments in the peripheral regions is the proportion of the regional population that is considering starting their own business. Finally, there is a small but significant reallocation of informal venture capital from peripheral regions to metropolitan areas and university cities, which shows that the informal venture capital market in Sweden contributes rather to sustaining the regional equity gap than to bridging it.     

浅谈国内专车问题

文章主要研究共享经济下国内专车的发展现状及前景问题,运用实证研究和规范研究的方法,探讨在国内出租车行业垄断形势下,互联网专车企业面临来自行业法规,传统出租车企业以及专车行业内部竞争等各方面压力,如何充分发挥信息技术平台的优势,在政府部门的创新管理下走出属于自己道路的问题。     

专用车 以专论道

主持人语我国专用车经过近50年的发展,已占到载货汽车总产量的40%左右,接近5000个产品品种,成为我国汽车工业的重要组成部分。在参与国际竞争方面,我国的专用半挂运输类产品在东南亚、欧洲、美国及日本等地区、工程作业类产品在中东等地区均有一定的市场份额,但在技术先进性、质量稳定性、产品可靠性、检测手段等方面,与欧、美、日等发达国家     

Book Review Special

Book reviewed in this article:
ONE OF US Hugo Young.
GORBACHEV'S STRUGGLE FOR ECONOMIC REFORM Anders Aslund.
PRIVATE AGRICULTURE IN THE SOVIET UNION Stefan Hedlund.
SOCIAL CONTRACT, FREE RIDE A Study of the Public Goods Problem Anthony de Jasay.
THEORY OF THE CAPITALIST ECONOMY: Towards a Post-Classical Synthesis Bill Gerrard.
CRADLE TO CRAVE: Comparative Perspectives on the state of Welfare Ralph segalman and David Marsland.
LABOUR MARKETS IN DISTRESS: THE DENIAL OF CHOICE Ross MacKay and David Jones Gower.
INDUSTRIAL ECONOMICS: A Critical Introduction to Corporate Enterprises in Europe and America W. Duncan Reekie.
WEALTH, POVERTY AND POLITICS Gordon Tullock.
THE ROPESPINNER CONSPIRACY Michael M. Thomas.     

Special Issue on Tax Research

Abstract

This paper is motivated by the links that continue to be forged between security pricing and accounting, building on recent findings that firms tend to be asymmetrically conservative in the timeliness of earnings recognition. The evidence is that firms in the European Union tend to recognise unrealised losses more quickly in their earnings than unrealised gains (Giner and Rees, 2001 Giner, B. and Rees, W. 2001. On the asymmetric recognition of good and bad news in France, Germany and the United Kingdom. Journal of Business Finance and Accounting, 28(9/10): 1285–1331.  [Google Scholar]; Raonic et al., forthcoming), and there is evidence of even greater accounting conservatism in the USA (Basu, 1997 Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24: 3–37. [Crossref], [Web of Science ®] , [Google Scholar]; Ball et al., 2000 Ball, R., Kothari, S. P. and Robin, A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29: 1–51. [Crossref], [Web of Science ®] , [Google Scholar]; Givoly and Hayn, 2000 Givoly, D. and Hayn, C. 2000. The changing time-series properties of earnings, cash flows and accruals: has financial reporting become more conservative?. Journal of Accounting and Economics, 29: 287–320. [Crossref], [Web of Science ®] , [Google Scholar]). This paper investigates whether the Czech market exhibits conformity with the behaviour that has been documented elsewhere by examining the earnings/returns relationship, focusing to begin with on the impact of losses on earnings response coefficients and then considering the asymmetric timeliness of income recognition in the Czech market. The findings indicate that the Czech market is similar to more developed markets, at least in one respect: there is statistically significant evidence of different market effects of profits and losses, in that profits are more persistent than losses. However, contrary to the findings in more developed markets, there is no statistically significant evidence of earnings conservatism in the Czech market. These results are most probably due to the continuing influence of restrictive tax regulations that mitigate any tendency towards conservatism, as well as the transitional nature of the economy. A further reason is likely to be that the regulatory environment in the Czech Republic is close to the kind of stakeholder corporatism that is described by Ball et al. (2000) Ball, R., Kothari, S. P. and Robin, A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29: 1–51. [Crossref], [Web of Science ®] , [Google Scholar], who show that conservatism tends to be less pronounced in such regimes where there are fewer managerial incentives to bias current earnings. In conclusion, if changes in market prices signal good news and bad news about future risky outcomes, there is no evidence of asymmetry in the Czech market in accounting for such risks.     

Virtual Special Issue on Migration

This editorial introduces a virtual special issue of Spatial Economic Analysis compiled to mark the keynote lecture at the 46th Annual Conference of the Regional Science Association International—British and Irish Section in Cornwall by Professor Jacques Poot of the National Institute of Demographic and Economic Analysis, University of Waikato. Professor Poot's lecture on migration, which is also the theme of this virtual special issue, could not be more topical. Migration is a central issue in public discourse in Europe and the United States, and is setting the agenda for political debate throughout the developed world. The ongoing refugee crisis in Europe, the associated rise in populist, nationalist political movements in Europe and the United States, and the recent vote by the UK to leave the European Union all have migration at their centre.