发挥高职优势，拓展国际劳务市场高技能人才就业

阐述了国际劳务市场的现状及发展趋势,提出了高技能人才是稀缺资源。结合高等职业教育的发展,对如何更快更好的培养适应国际劳务市场的高技能人才提出了具体要求。     

广州地区外籍客户银行卡业务需求调研报告

中国的改革开放已有30多个春秋,对外的交往日益加深,越来越多的外籍人士来到中国进行旅游、经商及其他活动,他们不可避免地要进行各种消费活动。据广东出入境管理部门2011年的统计数据显示,广州地区有8万常住外籍人士,130万临时居住者。随着经济交往的深入,来华的外籍人士数量越来越多,对银行卡业务的需求不断扩大,使银行卡的业务量迅速增加。广州,这个中国最先改革开放的城市之一,聚居着大量的外籍人士。因此,本文以广州地区为例,对在广州的外籍人士的持卡情况进行调查分析,并提出了中国的商业银行拓展外籍客户银行卡市场的对策建议。     

中国企业灵活雇佣外籍员工的原因分析

随着中国加入WTO,涌入中国谋求发展的外籍人士越来越多,他们因为能给企业带来先进的科学文化知识以及文化理念而深受中国企业的欢迎,     

浅析管理激励理论在我国高校外籍教师管理中的应用

随着我国教育国际化的加深,我国高校聘请外籍教师的数量逐年增加,对外籍教师的管理难度逐渐加大。本文物质激励和精神激励两个角度探析了管理学激励理论在我国高校外籍教师管理中的应用,并提供相应的激励方式及方法。     

英国金融监管体系的最新发展

英国的金融业在英国各经济部门中堪称一枝独秀,著名的伦敦金融城更以其卓著的地位而菲声国际金融业.英国金融业在国际金融大市场中的显赫地位,使其金融体系对世界上许多国家金融体系的建立和发展具有重要影响,而英国金融监管体系自80年代以来几次重大的调整,更是各国瞩目的焦点,它反映了金融发展过程中对金融监管提出的新挑战,也代表了国际银行业监管体系顺应潮流变动的一种趋势.     

英国会计准则的演进与最新发展

英国是西方发达国家之一，其会计准则对世界各国，尤其是英联帮国家以及国际会计准则委员会的会计准则均有较大的影响。我国对美国和国际会计准则具有较多的研究，但对英国会计准则却缺乏深入的了解。本系统地阐述了英国会计准则的演变和最新发展动态，并揭示了英国会计准则的若干特点。     

英国“臂距”文化管理模式与启示

臂距原则是英国文化管理的根本原则,它要求政府通过非政府的中介机构与文化机构与文化企业保持一种若即若离的关系。臂距原则文化体制下文化的繁荣与有着其内在原因,这主要是臂距原则契合了文化在市场经济条件下发展的内在规律,臂距原则对我国文化体制改革不乏可资借鉴的异体参照价值与启示。     

英国超市:商机新发现

看一个商品到海外有无市场,很重要的是看当地的商店什么商品好卖,并且是不是还有潜力。     

竞争的游戏——接触传播管理模式创想

接触传播管理模式创想，是我们公司试创的一个模式，但是在操作层面上，我们遇到了很多的困惑。     

Andersen and the Market for Lemons in Audit Reports

Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of Economics August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or economic incentives may erode the public accounting firm’s independence.     

The Role of Independent Expert Reports in Australian M&A Market

This paper examines the role of independent expert reports in Australian M&A market. Using a comprehensive sample of 2888 transactions between 1991 and 2013, I find that a “neither fair nor reasonable” opinion forces the acquirer to increase the offer premium by 5%, ceteris paribus. The finding remains robust after controlling for the target's bargaining power measured by the residual values of initial premiums that are not explained by observable firm‐deal characteristics. The target that has a weak bargaining position tends to receive less effect of an unfavorable report. In addition, a “fair and reasonable” opinion increases the probability of success, while the unfavorable report does not affect the transaction outcome. I identify the causal effect of expert opinions by differences‐in‐differences analysis using the Duke case decision.     

Reports on 196 Sectors in China

SniceWuhantooktheleadtoproclaimthatstate-ownedcapitalwouldgraduallywithdrawfromtheretailandprocessingindustryandsmall-to-mediumstate-ownedenterpriseswouldbesoldandrentedoutearlyintheyear2000manylocalgovernmentsbegantostipulatepoliciestoallowstate-ownedassetwithdrawing.Ifsucheventsonlyhappened,astudyreport-"State-ownedEconomyControllingEconomicDevelopment"releasedonChinainformationNewspaperinearlyNovember2000causedapeatrepercussion.Accordingtocorrespondents,atleastaseminaronsuchproblemwashel…     

Competitive Marketing Strategies: A Survey of Japanese Manufacturing Firms' Competitive Performance in the British Market

The role of Japanese corporations in world markets has become so crucial that an understanding of the rules of competition employed by the Japanese is essential for all those involved in international business. The aim of this survey was to gain an insight into the role marketing plays in affecting the competitive position of Japanese firms in the British market. In particular the researcher focused on the overall approach of Japanese companies to the marketplace and the process by which they identify and bring products to the market.

The broad findings emerging from this study present few surprises, Japanese companies do not seem to suffer from a “sales orientation”, a “production orientation” or “finance orientation” as opposed to a “marketing orientation”. The in‐roads being made into the British market are based by and large on a strategy aimed at satisfying customer needs and wants. Japanese companies saw their strengths in placing emphasis on research and engineering and bringing the right product to the market quickly and decisively.     

Short Reports

As the US population ages, more older adults will face transportation and mobility challenges. This study examines the characteristics and contributing circumstances of nonfatal older adult pedestrian injuries. Data were obtained from the National Electronic Injury Surveillance System-All Injury Programme (NEISS-AIP) for the years 2001 through 2006. Cases included persons aged 65 years and older who were nonfatally injured on a public roadway. The results indicated that on average, an estimated 52,482 older adults were treated in emergency departments each year for nonfatal pedestrian injuries. Falling and being hit by a motor vehicle were the leading mechanisms of injury, resulting in 77.5% and 15.0% of older adult pedestrian injuries, respectively. More than 9000 older pedestrian fall-related injuries each year involved a kerb. It is concluded that the growth in the older adult population could add to the overall burden of these nonfatal pedestrian injuries. Making transportation and mobility improvements, including environmental modifications, is important for preventing these injuries.     

从应收款会计处理看我国上市公司会计信息披露——基于沪市上市公司2004年年报分析

近年来,会计造假案时有发生,会计信息披露的真实性越来越为人们所质疑,我国上市公司年报披露的财务数据正面临着巨大的信任危机。本文选择由赊销行为产生的应收账款为检测点,对沪市A股上市公司2004年年报中披露的应收账款及其他应收款的静态财务数据和动态发展趋势进行分析,针对分析结果提出一些笔者的看法和建议。