风雨近后才见彩虹

实施政府采购，可以使传统分散的政府采购行为，按法定程序通过市场公开进行，财政监督从过去的资金分配环节扩大到资金使用环节，不仅细化预算管理，而且强化了财政部门对各种价值领域向实物领域的延伸。发挥了节约财政支出，提高资金使用效益的职能。张家口市桥东区从实施政府采购以来，采购规模由2001年的114万元，发展到2003年的665万元，四年共支     

风雨过后有彩虹

天行有常,不为尧存,不为桀亡。无论科学怎样发达,无论社会怎样进步,自然灾害也许永远都无法避免。一场无情的汶川大地震,震裂的是四川大地,撕痛的是同胞的胸膛,激起的是民族的大爱至善．唤醒的是人性的光芒。“要昂起不屈的头颅,挺起不屈的脊梁,燃起那颗炽热的心,为了明天,充满希望地向前迈进”!抗震救灾,正在谱写着中国人民众志成城、团结一心、英勇顽强、坚不可摧的壮丽诗篇。     

风雨过后现彩虹

湖北省赤壁市财政局按照省政府文件精神．将乡镇财政所、经管站合二为一．更名为财经管理所。财政、经管分流人员164名．上岗223人。其中：财政分流154人，上岗198人；经管分流10人．上岗25人。此次改革，达到了“减人、减事、减支”的目的。改革后．部分财政所职工调整了岗位．有效激发了职工的工作积极性，工作效率明显提高。     

风雨过后待彩虹

一次偶然的机会，我遇到了一位在当地颇有名气、受人尊敬的民营企业家。当谈起了时下的宏观调控时，没想到他的反应非常强烈，认为中央对形势判断失误，无病吃药。     

风雨之后见彩虹

即将过去的2011年对于中国工商银行东京分行来说,无疑充满着严峻的挑战：一方面．在新旧领导班子交接后不到两个月,东京分行遇到日本有记录的最强烈地震;另一方面．日本国内金融市场因经济疲软和零利率政策的作用,信贷需求减少．     

风雨耕耘现彩虹

农行新舟营业所,位于遵义县的边陲小镇,距县城80公里。近年来,员工们以满腔的工作热情,年年创新,成绩喜人,存款工作出现了遵义县农行存款历史上从未有过的好势头。1998年各项存款2357万元,比年初净增387万元,完成计划的107%;1999年各项存款3070万元,较年初净增709     

风雨过后见彩虹

2011年4月11日,工商银行第二届“感动工行”员工颁奖典礼在北京隆重举行,来自全国工行系统的10位员工（集体）荣登奖台。他们来自基层,虽普通而平凡,但他们却用全部精力在不同的工作岗位上,努力拼搏,默默奉献,为工商银行创造了骄人的业绩。他们是传递“工于至诚,行以致远”价值理念的代表,是诠释工行先进企业文化内涵的楷模,是全行员工学习的榜样。新年之际,他们为全行员工写下新年寄语,愿“感动之树”在工行银行结出累累硕果。     

沙特阿拉伯投资与经贸风险分析报告

投资状况 外国直接投资状况 沙特实行开放性市场和投资政策,成功地吸引了众多外商直接投资.特别是2003年沙特实行了石油下游市场对外开放的政策后,对外资的吸引力增大,外国直接投资逐年增加,从2001年的0.2亿美元增加到2005年的8.94亿美元.     

沙特阿拉伯经济与商业环境风险分析报告

经济风险 沙特阿拉伯经济实力雄厚,凭借巨额石油出口收入支撑经济增长.近年来经济增速有所下降.但总体经济形势相对稳定,对外偿付能力较强. 宏观经济经济增速有所下降.沙特阿拉伯曾经是G20最强的经济体之一.油价上涨和产量提升导致了较多的财政盈余和政府支出,以及私营企业的繁荣.然而在过去两年,全球石油价格下跌了50%,这势必对沙特阿拉伯的经济造成重大影响.沙特阿拉伯2015年名义G D P为6812亿美元,实际G D P增长率为3.3%.这一增长率略高于全球平均增速3.1%.预计2016年沙特阿拉伯经济仍将减速增长,实际GDP增速为1.1%,低于地区和全球平均水平.     

Information transmission between the Gulf equity markets of Saudi Arabia and Bahrain

This paper examines whether the emerging Gulf markets of Saudi Arabia and Bahrain in conjunction with the US market exhibit cointegrating relationship. Additionally, the transmission of information and volatility spillover between the Gulf markets is explored using a bivariate EGARCH model. We find that although the markets are not cointegrated, the Gulf markets do share information flows. Specifically, we observe an asymmetric spillover of volatility from the smaller though more liberal and accessible Bahraini market to the larger and less accessible Saudi market. The observed difference in information processing may partly be due to a well-developed Bahraini financial sector that encourages wider participation by international investors who play a significant role in assimilating new information.     

乘风破浪勇争先——工行丽水分行主要业务实现领先发展

今年以来,工行浙江省丽水分行按照年初省市分行行长会议确定的经营管理指导思想、目标任务和工作措施,结合本行实际和当前经济金融形势、丽水区域经济形势,通过抓好“六项”主要工作,优化“六项”经营结构,提升“六方面”精细化管理水平．发扬“亮剑”精神和拼搏精神,全力推动各项业务发展,不断打造同业领先优势,提升可持续发展能力。     

The decision relevance and timeliness of accounting earnings in Saudi Arabia

This study examines the decision relevance and timeliness of accounting earnings in Saudi Arabia during the 1995-1999 sample period. The empirical results suggest that the publication of accounting earnings does not cause significant revision to the market assessment of future cash flows of Saudi firms. On the other hand, it appears that the publication of accounting earnings leads individual investors to revise their security holdings. However, this evidence is limited to cases where firms reported profit. The empirical results further suggest that earnings are timely in terms of their association with security returns and that increasing the measurement interval significantly improves this association. The tests also show that positive and negative earnings have differential implications for the timeliness of accounting earnings. Further tests show that this evidence is not consistent with the loss liquidation argument [J. Account. Econ. 20 (1995) 125] and, potentially, may reflect the lack of tax incentives to liquidate investments in loss firms. Finally, the results show that Saudi managers do not incorporate economic losses into accounting earnings on a timely basis which may reflect reduced market demand for accounting information, low levels of public debt, low expected litigation costs, and weak monitoring by analysts and other stakeholders.     

沙特王子:美国之外最富有的人

"在我的家乡奥哈马,人们称我为美国的瓦利德王子,我认为这绝对是褒奖之词."有美国股神之称的沃伦·巴菲特在致沙特王子阿尔瓦利德·本·塔拉勒的一封信中曾经这样写道.     

RETRACTED: User's perception of corporate reporting: evidence from Saudi Arabia

This article has been retracted by the Editors in response to the findings of an Investigation Panel appointed by Cardiff University.Reason: The Investigation Panel of Cardiff University concluded that the article made unauthorised use of the original thought and findings of Abdulrahman M.H. Alrazeen (1999), The Quality of Annual Financial Reports of Saudi Corporations: Users' Perceptions and Companies' Practices, Ph.D. Thesis, Cardiff University. The Investigation Panel also concluded that “…the striking similarities in the text and narrative were the result of plagiarism.”     

Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study

In response to a current lack of research in the Middle East, this study aims to critically evaluate the perceived costs and benefits associated with the adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia, the world's leading oil and natural gas exporter. Using documentary analysis and interviews with stakeholders (account preparers from listed companies in Saudi Arabia, auditors from Big 4 and local accountancy firms, and university academics), the study contributes to the literature by concluding that the benefits of IFRS adoption in Saudi Arabia outweigh the costs. Importantly, a lack of qualified accountants, significant dependence on Big 4 accounting firms, inadequate coverage of IFRS in university education, and a lack of research are identified as major obstacles to the effective implementation of IFRS. The findings offer a possible policy agenda for local and international policy makers.     

An investigation of internal marketing and its effects on employees in the banking sector in Saudi Arabia

A survey of the impact of internal marketing on perceptions of organizational commitment to employees and employee identification with their employers was conducted among a convenience sample of Saudi Arabia banking employees. The results indicate that internal marketing impacts perceptions of organizational commitment to employees (PBCMT), and rewards, employee empowerment and PBCMT impact employee identification with the organization (EBID). In addition, PBCMT partially mediates the internal communications – EBID and employee empowerment–EBID relationships, and it fully mediates the training – EBID and rewards–EBID relationships. Research and managerial implications are discussed, as are limitations and suggestions for future research.     

Renewable energy scenarios for major oil-producing nations: The case of Saudi Arabia

Renewable energy technologies are becoming internationally recognised as a vital contribution towards a sustainable energy future. Given that little research has examined the prospects of renewables from the perspective of major oil producers, this paper presents a set of renewable energy scenarios for the currently oil-rich Kingdom of Saudi Arabia. These scenarios have been developed using the Delphi technqiue, and represent a joint creation of thirty-five highly informed individuals from diverse backgrounds.