全球化：从开始到结束

因为没有对石油价格对冲,失去了利润;因为没有利润,失去了红利;因为没有了红利,失去了投资者;因为没有了投资者,失去了融资;因为没有了融资,失去了航空公司;因为没有了航空公司,失去了旅游业;因为没有了旅游业,失去了经济——所有这一切都是由于没有对石油价格进行对冲。这就是全球经济的相互链接性。     

把引力接到新的空间

卡缪搬家了。马奎斯搬家了。 卡尔维诺搬家了。莫内搬家了。 林布阑搬家了。毕加索搬家了。 瑞典KOSTA BODA彩色玻璃搬家了。 英国WEDGWOOD骨瓷搬家了。 法国HEDIARD咖啡搬家了。 诚品敦南店搬家了。 写下以上文字的许舜英搬家了。     

新资产减值准则特点和实施中存在的问题

新颁布的资产减值准则较之旧准则有了较大的改进。它的实施增强了会计核算的可操作性,抑制了企业利用减值准备调节利润的行为,提升了企业会计信息的可靠性,实现了与国际会计准则的基本趋同,推进了我国资本市场的健康、有序、持续发展。但新准则在实施过程中仍出现了一些问题,有待进一步解决和完善。本文对其特点及存在的问题进行了分析探讨。     

面对国际金融危机 善抓经贸发展商机

2008年是极不寻常的一年,国际国内经历了多少喜事大事,遇到灾害和挑战。在党中央的正确领导下,我们战胜了灾害,迎接了挑战,胜利举办了奥运会、残奥会。大振了国威,鼓舞了中华民族的信心,各条战线取得了辉煌的成就。     

赢销巧智慧

西方有一首著名民谣《一个钉子亡了一个国家》,说的是：钉马掌的少钉一个钉子,结果坏了一只蹄铁：坏了一只蹄铁,导致战场上折了一匹战马;折了一匹战马,伤了一位大将;伤了一位大将,输了一场战斗;输了一场战斗,亡了一个国家。美国的一位气象学家发现,一只蝴蝶在巴西漫不经心地拍动了几下翅膀,经过一段时间后,     

中央电视台：抗震救灾第二现场

申央电视台新闻频道《抗震救灾、众志成城》观场直播的同步开播和24小时不间断播出，充分体现了对观众知情权的尊重，满足了观众对重大信息的渴求、澄清了事实，遏制了谣言，让真相跑在了谣言的前面。     

加盟保障落实到位 海参专卖个个赚钱

<正>"赔了,算我的!"东方神参的老总秦邦伟对一个加盟商这样说,"我们有几十个加盟商,现在还没有赔的,今年做的最好的加盟商,投资5万已经赚到了近20万。除非你不好好干。"赚钱才是硬道理,加盟商都赚钱,老总自然底气足。淄川店开业了、德州店开业了、滨州店开业了、泰安店开业了、东营店开业了……慕名而来的投资者,亲眼目睹了加盟商的生意经营,亲眼目睹海参加工厂的加工过程,几乎再不用总部工作人员介绍,争相到总部加盟,因为他们看到了赚钱的加     

夏治冰:同行13年 告别比亚迪

"哈利波特7告一段落了,再会了凤凰社魔法学校。变形金刚3,告一段落了,再会了斯坦博星球的汽车人。"辞职过后,夏治冰在微博中写下了一段意味深长的话。     

电子化采购优势分析及实施电子采购策略

网络时代,电子化采购以特定的技术创建了企业通用的交易平台,利用中央数据库,为买家提供了接触大量供应商的通道,消除了交易中的无用步骤,减少了书面工作和供应链上的浪费,降低了商业成本,改善了商业活动周期,提升了采购行为能力,具有传统采购方式无法比拟的竞争优势。     

打开窗户掀掉屋顶

改革开放从摸着石头过河开始,逐渐地撑破了沉寂多年的条条框框,中国渐渐地变得有了活力。当窗户打开了,看到了先进国家发展经济的好经验:当屋顶掀掉了,大脑转弯了,开始思考追赶世界发达国家。     

河南省农村公共物品投资的经济增长效应研究

本文运用面板数据模型分析了河南省农村公共物品固定资产投资对农村经济增长的影响。固定效应模型表明,农村公共物品固定资产投资是造成地区间农业总产值差异的因素;随机效应模型表明,农村公共物品固定资产投资也是造成同一地区不同年份农业总产值变化的因素,即农村公共物品固定资产投资促进了农村经济增长。最后分析了河南省当前农村公共物品供给存在的问题及解决对策。     

The Structure of Trust in China and the U.S.

This article investigates the structure of trust in China and compares it with the U.S., using the 2000 and 2005 waves of the World Value Survey (WVS). We analyze two dimensions of trust – trust in people and trust in major companies. It is found that the level of trust has remained stable in China within the 5-year period. On the other hand, trust in major companies has declined dramatically in U.S. while trust in people has increased slightly. The structure of trust in companies is different from trust in people. For both countries, individuals with higher education tend to have a higher level of trust. Individuals who are divorced tend to have lower trust in people. Individuals who think that other people are fair are more likely to trust in people. Preference for competition has a positive effect on trust in major companies. On the other hand, some differences between the two countries are observed. Perception of fairness does not affect trust in major companies in China, while it has a positive effect in U.S. in year 2006. Preference for equality has a negative effect on trust in major companies in U.S. but no significant effect in China. The pattern of trust and its changes over time may reflect differences in market conditions in the two economies.     

An Analysis of U.S. Multinationals’ Recruitment Practices in Mexico

The frequency of discriminatory language in job advertisements placed by U.S. multinational corporations operating in Mexico was compared with that of Mexican companies using content analysis. A sample of 300 ads placed by companies from each culture was analyzed and coded by two groups of coders to calculate the frequency of discriminatory language in the job ads with respect to age, gender, physical appearance and marital status. Results of a chi square analysis revealed that U.S. multinationals firms in Mexico utilize discriminatory language in job ads less frequently in the categories of age, gender and marital status. This result suggests that the legal and cultural framework of the country of origin of U.S. enterprises in Mexico may be influencing their actual recruitment practice in Mexico, and in turn, help them in setting a positive example of non-discrimination in recruitment among their Mexican counterparts.     

环境管制与外资区位分布的实证分析——基于中国1985-2004年数据的协整分析与格兰杰因果检验

从理论上看,环境管制与外资区位分布之间的关系一直存在着较大的争议;从实践上看,我国近年来环境污染问题日趋严重,且各地区的环境管制水平呈现出明显的差异。本文通过采用协整分析和格兰杰因果检验,对中国东部、中部和西部地区的环境规制与外资分布之间的关系进行了实证分析,并得出如下结论:东部地区的环境规制与吸引外资之间存在着稳定的正相关关系,而中部地区和西部地区则表现为明显的负相关关系。同时,环境规制不是引起外资变化的格兰杰原因,但外资是引起环境规制变化的格兰杰原因。     

Gender disparity in job satisfaction of Western versus Asian managers

This study is to shed more light on gender disparity in job satisfaction in the context of Western versus Asian managers. It addresses the “gender paradox of the female contented worker” and takes a position that the paradox does not apply to female managers in Asia. Data were collected from Thailand as representative of Asian countries and from the U.S. as representative of Western countries. The data show that the gender paradox phenomenon is suspect at best. The results suggest that there is gender disparity in job satisfaction in both countries. There are also significant gender disparities in lower-order quality of work life (QWL) and organizational socialization in Thailand, but not in the U.S. There is no significant gender disparity in higher-order QWL in both countries. These results imply that gender disparity in job satisfaction in Thailand is driven mainly by significant gender disparity in lower-order QWL and organizational socialization.     

Trade in Educational Services: Trends and Emerging Issues

This paper examines the trends and emerging issues in trade in educational services. It provides rough estimates of the size of the international market in educational services drawing on the limited data available in services trade statistics and data on foreign students in tertiary education in OECD countries. It outlines the current commitments for trade in educational services under the General Agreement on Trade in Services (GATS). It also reviews the implications of the on‐going GATS negotiations for further multilateral trade liberalisation in this sector. It points out that OECD countries have been noticeably reluctant to make proposals for further liberalisation of trade in educational services. One reason for this is the concern in many countries about the potential threats posed to cultural values and national traditions by growing trade liberalisation in educational services. Finally, the paper reviews some of the main policy issues arising from trade in educational services.     

Capital buffer and credit‐risk adjustments in Islamic and conventional banks

The main purpose of this article is to empirically investigate the interactions between changes in capital buffer and changes in credit risk, using panel data of Islamic and conventional banks located in the Middle East and North Africa (MENA) region over the period 1999–2016. A negative two‐way relationship between the changes in capital buffer and the changes in credit risk is found for the two types of banks, that is, banks tend to decrease their capital buffers in response to an increase in risk exposure and limit their risky activities in response to an increase in their capital buffers. Dividing our period of study into three subperiods to assess the effect of the last financial crisis 2007–08 on the adjustment process, we point out the negative bidirectional relationship between the changes in capital buffer and the changes in credit risk of the two types of banks is present for the three subperiods except the case of conventional banks during the precrisis period. Moreover, we provide evidence that Islamic banks adjust their capital buffer in response to the changes in credit risk regardless of the existence or not of a deposit insurance scheme. In contrast, the negative two‐way relationship between the changes in capital buffer and the changes in credit risk in conventional banks is found only in countries without deposit insurance schemes.     

Group Action in the Baltic States

The article is based on a study which aimed at examining the existence and use of group actions in consumer issues in the Baltic states. It was part of a larger research project in which the same questions were studied in all Central and Eastern European countries. Besides group actions in courts, administrative group actions were also studied.A starting point for the study was an overview of substantive consumer protection legislation in the Baltic states. In spite of the fact that there has been a rapid development in this field during recent years, the main finding was that many substantive law elements of consumers' collective interests, which in the EU Member States are often protected by different kinds of group actions, are as yet not regulated at all in the Baltic states or not regulated in a sufficiently detailed way in the Baltic states.The study showed that several kinds of group action exist in these countries. Firstly, there are administrative group actions for injunction. They are applied mainly in cases concerning product information, product safety, and unfair competition. Secondly, a group action by a consumer organisation for injunction in a court is, in principle, possible in Estonia and Lithuania, but not in Latvia. So far, no case law exists, however. A genuine group action for compensation is not possible in the Baltic countries, but a consumer organization may represent an individual consumer or a specified group of consumers in a court and may claim compensation on their behalf. The study showed that administrative group actions are a functioning part of the present consumer protection system in these countries, whereas court actions so far exist only on paper. It also showed that in the Baltic states, procedural means are in some matters better developed than substantive consumer law, whereas in many western countries, the exact opposite is the case. The article concludes with some recommendations as to how the Baltic states could develop their consumer protection legislation.     

中小企业财务战略运用与实施的探索

我国中小企业在财务管理方面存在的问题,主要是财务管理基础薄弱,财务控制松散;企业资金积累能力较弱,营运资金缺乏;资本结构不合理,负债率较高;内源融资困难,外部融资渠道不畅;投资缺乏分析论证;成本管理和控制体系不健全等。中小企业应把“财务战略”的思想运用到企业的管理中去,从加强财务管理基础工作入手,提升企业财务管理层次要充分考虑企业实际,科学规划营运资金;切实优化资本结构;规范制度,控制成本;完善分配激励制度,从而保证企业健康发展。     

甘肃省城镇化综合水平空间格局演变及驱动因素

从城镇化内涵的人口、经济、社会、设施四个方面构建城市化水平的综合评价指标体系。运用熵值法对甘肃省1996年和2009年两个时期的城镇化综合发展水平进行测度,并借助GIS技术,运用空间聚类法和空间自相关对城镇化水平的空间演变及分异进行分析。甘肃省城镇化综合水平在空间分布上存在较大差异。城镇化综合水平存在较强的空间自相关,呈现强集聚分布格局。两时期城镇化水平"北高南低、西高东低"的空间格局始终未改变。区域发展条件空间差异和区域经济发展的地域差异是甘肃省城市化综合水平空间分异产生和演变的主要驱动因素。