财政部、证监会、审计署、银监会、保监会关于印发《企业内部控制基本规范》的通知

中直管理局,铁道部、国管局,总后勤部、武警总部,各省、自治区、直辖市、计划单列市财政厅（局）、审计厅（局）,新疆生产建设兵团财务局、审计局,中国证监会各省、自治区、直辖市、计划单列市监管局,中国证监会上海、深圳专员办,各保监局、保险公司,各银监局、政策性银行、国有商业银行、股份制商业银行、邮政储蓄银行、资产管理公司,各省级农村信用联社,银监会直接管理的信托公司、财务公司、租赁公司,有关中央管理企业：     

余明阳:策划风云二十年

余明阳简历:余明阳,1964年出生,浙江省宁波市人。上海交通大学管理学院教授、博士生导师,上海交通大学品牌研究中心主任。浙江大学哲学学士、复旦大学经济学硕士、复旦大学经济学博士,复旦大学管理学院和北京大学光华管理学院两站博士后。中国第一位全球10大品牌领袖获得者,中国第一位品牌方向博士及博士后,首任中国策划研究院院长。现任中国公关协会常务副会长兼学术委员会主任、上海品牌促进中心秘书长。兼任江苏、浙江、山东、新疆、湖北、湖南、四川等省市高级经济顾问,多家上市公司独立董事和首席顾问。学术上发表SSCI、EI、CSSCI中英文论文100多篇,专著、教材40多部,纵向、横向课题几十项,获各类奖项55项。策划方面从1992年起,主持乐百氏、雅戈尔、德力西、长安汽车、沱牌曲酒、波司登、红豆、海澜之家、厦华电视、谭木匠、好日子香烟、锦江国际、微软(中国)、绍兴市、嘉兴南湖、上海卢湾、浙江慈溪等品牌方面策划,前后20个年头。     

关于加强公务机票购买管理有关事项的通知

党中央有关部门,国务院各部委、各直属机构,全国人大常委会办公厅,全国政协办公厅,高法院,高检院,各人民团体,各民主党派,各省、自治区、直辖市、计划单列市人民政府外事办公室、财政厅（局）,新疆生产建设兵团财务局、外事局。     

淮安市

淮安市,地处苏北腹地中心位置,现辖涟水、洪泽、金湖、盱眙4个县,清河、清浦、楚州、淮阴4个区,另有省级淮安经济开发区、淮安工业园区,总面积1.07万平方公里,人口540万。世博会期间,各类名品、各大行业展示交流,必将有众多顶级企业前来寻找商机、洽谈项目。也给淮安市实现引资引智、推进结构调整、转变发展方式带来难得的机遇。世博会期间,淮安市将立足自身产业基础,依托岩盐、芒硝、凹凸棒土等资源优势,重点围绕以富士康为龙头的IT、以台玻     

关于印发《企业内部控制基本规范》的通知 财会[2008]7号

中直管理局,铁道部、国管局,总后勤部、武警总部,各省、自治区、直辖市、计划单列市财政厅（局）、审计厅（局）,新疆生产建设兵团财务局、审计局,中国证监会各省、自治区、直辖市、计划单列市监管局,中国证监会上海、深圳专员办,各保监局、保险公司,各银监局、政策性银行、国有商业银行、股份制商业银行、邮政储蓄银行、资产管理公司,各省级农村信用联社,银监会直接管理的信托公司、财务公司、租赁公司,有关中央管理企业：     

博采众长提升我国社区卫生服务质量——来自国内外文献研究综述

社区卫生服务（community Health Service）是社区建设的重要组成部分,是在政府领导、社区参与、上级卫生机构指导下,以基层卫生机构为主体,全科医师为骨干,合理使用社区资源和适宜技术,以人的健康为中心、家庭为单位、社区为范围、需求为导向,以妇女、儿童、老年人、慢性病病人、残疾人等为重点,以解决社区主要卫生问题,满足基本卫生服务需求为目的,融预防、医疗保健、康复、健康教育、计划生育技术服务等为一体的,有效、经济、方便、综合、连续的基本卫生服务。     

海外投资风险与金融规避

正美国铧亚金融证券,结合中、马、港、台等地的投资银行、私人银行、财富管理、证券投资、私募股权基金、企业兼并、法律顾问、会计审计、融资租赁、外汇、期货、信托管理等领域,资深人员从业人员组成的管理团队,美国香港全球金融,并掌握大中华市场的枢纽地位,是立足美国、香港,放眼亚洲的市场战略,涉及到中华市场。美国铧亚金融集团设立的企业目标很简单就是听听大中华的声音,作为大中华的眼睛,当大中华创新金融     

企业信用缺失的主要表现

<正>1、制售假冒伪劣商品制假:假冒伪劣产品,许多人深受其害,多年来人人喊打却屡禁不绝。陈馅月饼、毒大米、毒面粉、假种子、地沟油、瘦肉精猪肉、假烟、假酒、假醋、假药、毒菜、毒盐、毒茶、毒胶囊、苏丹红、速成鸡等,品种繁多,到了无孔不入的地步。据统计,每年我国因为失信造成的经济损失高达5855亿元人民币,其中因为制假售假、产品质     

完善财务管理体系 促进企业健康发展

三门峡黄河明珠集团共有成员企业17家,其中母公司1家,子公司16家,初步形成了以电力生产为依托,金属冶炼为龙头,包括水电施工、机电检修、旅游、餐饮、物资购销、工程监理、对外贸易、房地产投资、印刷、水产养殖、制水在内的跨行业、跨地区、多元     

力量的源泉——山东省潍坊市质量技术监督局稽查局文化建设纪实

近年来,潍坊市质监局稽查局以科学发展观为指导,坚持以"学习兴业、挑战自我、开拓创新"为宗旨,以"以人为本、着眼建设、注重培养、全面渗透"为原则,大力加强文化建设,营造了塑造人、引导人、凝聚人、激     

The impact of monetary policy in the midst of big shocks

This paper studies the impact of Federal Reserve policies that created the largest deviations from price stability during the Fed׳s first 100 years: the post-World War I deflation, the deflation of the Great Depression, the inflation of World War II, and the Great Inflation of the 1970s. In terms of their macroeconomic impacts, I find that deflation was uniquely depressing in the 1930s because of cartel policies that prevented nominal prices and wages from adjusting to clear markets, and not because deflation is generically depressing. I find that the biggest impact of monetary policy during World War II was in debasing debt through inflation. I find that the main drivers of the 1970s economy were long-run changes in productivity and the labor market, and that there may have been little that the Fed could have done at this time to expand employment and output. More broadly, I find that macroeconomic performance would have been better over the Fed׳s first century had the Fed followed a monetary policy to deliver stable prices.     

基于对中专生学习能力的调查研究

某些中专院校为了让在校的学生拿到大专毕业证书,开设了远程教育。远程教育的特点决定学生必须具有较强的学习能力。文章就现今中专生学习能力状况做一调查,发现学生的学习能力普遍较差,认为培养质疑能力是提高中专生学习能力的关键。     

Consumer adoption of access-based product-service systems: The influence of duration of use and type of product

Access-based product-service systems (AB-PSS) are business models that can potentially decouple the satisfaction of consumer needs from environmental impacts. Hence, they have been promoted for the circular economy. Their sustainability potential has not yet been realised because consumer adoption is lagging. Although this challenge has been studied for two decades, knowledge to identify and address AB-PSS adoption barriers that matter to consumers is lacking. We hypothesise that the duration of use, the time a consumer obtains exclusive access to a specific product (short-term vs. long-term) and the type of product (bicycles vs. clothing) moderate the importance of AB-PSS adoption barriers to consumers. We compared several adoption barriers across four AB-PSS and found that the duration of use and the type of product significantly moderated the importance of some AB-PSS adoption barriers. More specifically, the Effort to access has a higher influence on consumer preference for short-term AB-PSS, whereas Product quality has a higher influence on consumer preference for long-term AB-PSS. We also found that Effort to access and Product characteristics were more important for bicycle AB-PSS, whereas Contamination and Product quality were more important for clothing AB-PSS. These insights help companies to identify and design out key AB-PSS consumer adoption barriers.     

The Mendacity of Reconciliation in an Age of Resentment

The political ideal of reconciliation has gained increased prominence in recent decades, in part due to political experiments such as the South African Truth and Reconciliation Commission and other formal or informal truth or reconciliation processes. Here, I argue that there is a fundamental mendacity to reconciliation, given stubborn asymmetries of social power and disrespect. Reconciliation as an ideal carries an impetus towards resolution that covers over the necessary role that conflict plays in political struggles—including the role that conflict plays within struggles for reconciliation. Nevertheless, despite the mendacity of reconciliation, its meaning still holds political value. Reconciliation implies an orientation towards social repair, which even the strongest critics of reconciliation cannot bring themselves to reject. Some lies are worse than others, and some lies might be noble or necessary. Reconciliation is the latter—a fiction that is less pernicious than its absence. In this light, the task is to locate means of political reconciliation that do not obscure the conflicts and asymmetries of social life but enable social actors to face up to these conflicts and to discover novel ways to repair the damage that they can do.     

建筑工程项目中的代理现象与投资价值的实现

指出了我国建设工程领域存在的投资者目标价值与各类代理人目标的不一致现象,从项目决策阶段的代理现象,项目审批阶段的代理现象,项目实施阶段的代理现象等方面对这一现象进行了阐述和分析,重点阐述和分析了项目实施阶段存在的建设方的代理现象、承包方的代理现象。正是这些代理现象的存在对投资者的投资价值实现造成了损害。针对这些代理现象,文章结合投资者目标价值的实现做了进一步剖析,从五方面对解决建设工程中存在的代理现象进行了思考,并进一步提出了解决这些代理现象的尝试方法。     

Exploring the firm and country determinants of the voluntary adoption of integrated reporting

Information used to manage the business and support the decision‐making of stakeholders is being subject to an evolution. In this context, traditional financial reporting is considered not sufficient anymore. This has translated into a sharp increase in the number of firms that have begun to adopt emerging reporting practices. This study aims to examine the influence that both firm‐ and country‐specific characteristics have on the voluntary uptaking of integrated reporting internationally. In order to do so, it analyses a sample of 71 international listed companies that have adopted this reporting form in 2016. The results show that firms are more likely to implement integrated reporting if they are located in countries with a higher level of corruption perception and a better risk rating and that are considered as relatively more collectivist and feminist and with a long‐term orientation. Legal system has resulted to be not significant. As for firms' characteristics, large size, profitability, market‐to‐book ratio, and the size of the board are found to be significant variables. Moreover, the results indicate that the adoption of integrated reporting is not influenced by a higher level of leverage, firm efficiency and board diversity and independence.     

以品牌的核心价值为中心进行整合营销传播

品牌包含的信息具有多样性，消费者接触品牌的机会多种多样。同时消费者对品牌的了解来自他们接触到的各类信息的综合。这一切都在客观上要求企业运用多种传播方式将丰富的品牌信息准确、系统地传递给消费者，即企业对品牌要进行整合营销传播。     

金汉拉扎开关站筏板基础的优化设计

文章对回填区肋梁向上凸出的筏板基础纵、横向梁及板的断面尺寸的优化设计进行分析,得出结论：当柱下纵向梁的刚度大于横向梁的刚度并旦板的厚度相对于纵向梁的高度较薄时,横向梁与板相对于纵向梁是柔性的,上层结构传下来的荷裁大多被纵向梁承担,此时基础梁、基础板的混凝土和钢筋用量最少,结构设计最优。     

上市公司增长机会、增发数量与股价反应

以2007年至2009年成功增发的A股上市公司为样本,对我国上市公司增发数量与股价变动的相互关系进行研究,结果表明:上市公司的增发数量内生于其增长机会,增长机会越大的公司增发数量占发行前总股本的比率也越高;股市对上市公司的过度增发会做出显著的负面反应,但仅有微弱的证据表明谨慎增发会导致股价下跌;公开增发的上市公司较之于定向增发的上市公司具有更多的过度增发倾向,且股价反应也更剧烈。