提高英语阅读能力的主要障碍及对策

随着世界经济的发展,英语逐渐成为了国际交流的通用语言。要想与世界接轨,了解到某个领域的最新动态,英语文章的阅读是必不可少的。这就对英语阅读能力有一定的要求,这些能力主要包括判断力、速度、敏捷度、准确性、内容概括能力等。本文分析了影响英语阅读能力的几大障碍,并针对这些问题提出了提高英语阅读能力的对策。     

刑事责任能力论

刑事责任能力是一个重要的法律概念。文章分析了刑事责任能力的概念，结合我国国情分析了刑事责任能力的类型，最后介绍了刑事责任能力的三种判断标准。     

浅析完善地质勘探企业内部控制之路径

地质勘探企业在保障国家能源供给方面发挥了重要的作用，随着地质勘探业务能力的提高及业务领域的拓展，企业在内部控制环节逐步呈现出薄弱形态，从而出现了一系列影响企业发展的问题。文章就这些问题进行了分析，并提出了一些浅见，以期对地质勘探企业少走弯路、加快发展的步伐有所裨益。     

网络众包模式下企业动态学习能力提升的路径研究

动态学习能力的提升一直是企业家与学者们热情倾注的热点话题。通过对众包商业模式和企业动态学习能力进行归纳总结,探讨了在网络众包的商业模式下,分析得出企业提升动态学习能力的四个路径:文化变革能力、组织变革能力、制度变革能力和技术变革能力。文章重点剖析这四个路径并与网络众包商业模式相连接,为企业的发展提供了一定的建议。     

金融企业数据挖掘技术应用之探索

本文对信息化时代数据瘁技术在发展中面临的问题进行了描述,提出数据挖掘技术的产生是科学技术发展过程中的必然现象.本文通过比较的方式对数据挖掘技术的属性进行了描述,并对数据挖掘技术的功能进行了阐述.最后,文章结合金融电子化发展的现状以反金融业务的特点,讨论了数据挖掘技术在金融领域的应用的可能性,分析了数据挖掘技术在金融领域发展的前景,提出了推进数据挖掘技术在金融领域的应用,可以保持金融业的长期可持续发展的观点.     

区块链技术对会计行业的影响探析

近期,区块链概念持续升温,其技术应用也备受关注.在会计领域,信息社会对企业财务信息管理的要求越来越高,区块链的出现带来了会计信息化变革的可能.文章分析会计行业的现状和问题,讨论区块链技术的适用性及影响,同时提出应用中可能面临的挑战.     

变额年金动态对冲策略的研究与实施

自2010年中国保监会允许国内试点变额年金市场之后,国内还没有相关文章对内部组合对冲模式下变额年金产品在精算领域面临的问题做出系统的阐述,本文在这方面给出了一套方法并结合实际进行了验证。通过经济情景发生器产生合理的经济情景,并基于假设的保单数据分析变额年金保证利益的合理定价区间;然后深入地讨论了动态对冲过程中各环节的设计并对结果进行分析,结果表明动态对冲可以显著降低各期损益以及累积损益的波动性;最后对变额年金的准备金和资本计算进行了国际比较,并给出了反映对冲与不反映对冲情况下的结果比较。     

论会计概念体系

概念体系是许多学科都感兴趣的一个领域，例如术语学、哲学、科学学、心理学、信息科学、分类学等。研究概念体系对于构建学科体系至关重要，不同的学科只是从不同的视角或以不同的观点对概念体系进行着研究。会计学作为一门有着较长历史、拥有多门分支学科的学科体系，其概念体系已然存在，并对学科的建设发挥了不可磨灭的功效。但目前直接论述研究这一课题的文章还是比较少，因而要进一步完善和发展会计理论，又赖于对会计概念体系作进一步的探讨。     

财务会计概念框架国际趋同的动态及成果

随着时代的变迁,世界各国间的交流频率和范围不断增加,经济交流成为各国突破本土局限走向世界的重要交流方式之一,经济发展已趋于全球化.而在世界各国经济业务不断碰撞过程中,财务会计的处理方式的不一致成为了主要的问题之一,作为会计理论基础的财务会计概念框架,成为各国会计学者研究的重点,并不断的进行深化,向着统一的方向努力,但是发展过程还是比较缓慢的,本文主要通过对财务会计概念框架的国际趋同发展动态和各阶段的成果进行简述,供讨论.     

大数据技术在经济管理领域的应用分析

大数据在经济管理领域的应用,可切实提高经济管理效率,加速经济管理资源优化配置,有助于我国社会经济水平的持续进步。文章对大数据概念进行分析,指出大数据在经济管理领域的应用可为经济管理提供便捷高效的服务、提高经济管理效率和经济管理质量、为经济管理模式的转型提供方向及提高经济管理风险预测的专业性和可靠性。最后,分析了大数据技术在经济管理数据分析流程优化、完善经济管理制度、挖掘经济管理数据价值、提高经济管理决策科学性、构建企业大数据经济模型及掌控经济管理行业发展动态等方面的应用。     

动态能力构建与保险公司竞争优势——基于中国保险市场的多案例研究

当前,中国保险市场发展十分迅猛,同时也面临多变和不确定的内外部环境,为研究动态能力提供了理想情境。根据国内外最近研究进展,识别保险公司动态能力的构建维度,探索动态能力和保险公司竞争优势之间的关系。通过对三个案例的研究,发现保险公司的动态能力是个多维度聚合构念,包括感知机会和威胁的能力、对新知识的吸收能力、重构资源基础的能力、产品和服务的创新能力。研究的主要贡献是对保险公司动态能力构念的定义和操作化,以及企业动态能力和保险公司竞争优势之间的关系,对我国保险业的持续健康发展有一定的实践参考价值。     

数字时代注册会计师行业服务能力提升研究:基于问卷数据的例证

随着数字化转型浪潮的勃发,以信息技术为代表的新一轮科技革命和产业变革不断迭代发展.互联网、大数据、人工智能、云计算等新技术同各产业深度融合,将构建一批各具特色、优势互补、结构合理的战略性新兴产业增长引擎,实现数字化转型已经成为经济社会发展的重要推动力.加快数字化转型发展,推进数字产业化和产业数字化,推动数字经济和实体经...     

零售业态的动态能力现状研究——基于内蒙古地区的实证调查

随着内蒙古零售业的进一步发展与成熟,零售业之间的竞争开始步入白热化阶段.为了获得生存与发展,零售店不得不努力提升自己的核心竞争力.本研究认为,动态能力能集中体现零售店的核心竞争力.本次研究采用定量与定性相结合的方法,综合反映内蒙古零售主流业态的动态能力状况.为全面了解内蒙古零售主流业态的动态能力状况,研究主要探讨了人们对自己周边零售店的总体评价水平、内蒙古零售主流业态动态能力的主要测量指标和内蒙古零售主流业态的动态能力是否存在显著性差异三个方面的内容.     

Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion

The increasingly dynamic environment in which accountants work has necessitated a reorientation of accounting education. In some countries this issue has raised great interest amongst accounting educators and practitioners. The ongoing debate has already resulted in the publication of several statements and research papers that have raised the question of the relevance of the role of vocational skills in accounting education. Examples of these vocational skills are communication skills, interpersonal skills, and problem-solving skills. This paper reports on the importance that the employers of management accountants gave to a specified set of vocational skills and capabilities and the level of ability of these skills exhibited by students. In order to prioritize future developments an integrated analysis of the two attributes, importance and exhibited level, is enabled by the use of strategic mapping. The results of this study suggest that the employers perceive deficiencies in several capabilities that they have identified as being quite important. These deficiencies exist, in the employers' opinion, both prior to recruitment and on professional qualification. The research also indicates that, in the opinion of these employers, the development of these skills should be a central concern for universities and professional bodies. The employers also indicated that vocational skills should be attained in an integrated way.     

Management control systems and strategy: A resource-based perspective

The aim of this study is to examine, from a resource-based perspective, the relationships between the use of management control systems (MCS) and organizational capabilities. More specifically, the study focuses on the diagnostic and interactive uses of one important aspect of MCS, namely performance measurement systems (PMS), and four capabilities leading to strategic choices (i.e., market orientation, entrepreneurship, innovativeness, and organizational learning). Three research questions are investigated in this study: (i) to what extent do the diagnostic and interactive uses of MCS contribute specifically to the creation and maintenance of capabilities leading to strategic choices? (ii) To what extent do the diagnostic and interactive uses of MCS act in combination to produce dynamic tension which contributes to the creation and maintenance of these capabilities? (iii) To what extent does the use of MCS contribute to organizational performance? The results suggest that an interactive use of PMS fosters the four capabilities by focusing organizational attention on strategic priorities and stimulating dialogue. Also, by creating constraints to ensure compliance with orders, the diagnostic use of PMS exerts negative pressure on these capabilities. Furthermore, some evidence suggests the influence of dynamic tension resulting from the balanced use of PMS in a diagnostic and interactive fashion on capabilities and performance.     

Trading and Investing in Volatility Products

Since the banking crisis the market for volatility exchange‐traded products has developed rapidly as it opens to clients beyond the large institutional investor pool. Speculation is driven by increasingly complex leveraged and inverse exposures including those that attempt to trade on significant roll costs in volatility futures curves. Longer‐term investors use these products for the purposes of equity diversification, driven by fears of an ongoing Eurozone crisis. We survey the burgeoning academic literature in this area and present a comprehensive and up‐to‐date comparison of the market and statistical characteristics of European and US exchange‐traded volatility products.     

Customer value exchange

This paper discusses the state of the US banking industry — its challenges and some of the common shortcomings of their current strategies — and presents compelling reasons why banks must re-formulate new strategies for growth and profitability focused on the customer. It proposes a framework, called the customer value exchange (CVE), as a potential solution that would enable banks to develop effective strategies tailored to their customers’ specific needs and perceptions of value, which are the drivers for profitability. This framework is organised into capabilities, which are explained in this paper. A sample process for how these capabilities are applied is provided with an emphasis on an iterative, dynamic refinement process. The iterative approach includes strategy, people, process, analyses and information that companies can integrate to yield higher value and exchange with the banks’ customers. The paper also presents a real company case study. This framework can be utilised by academics and industry practitioners of customer relationship programmes alike.     

Microelectronics,industry, and the third world

As microelectronics revolutionises production in the developed countries, the traditional export successes of the Third world (eg garments and electronics) are threatened. That trade, which has grown rapidly in the past decade, relies heavily on the comparative advantage of low-wage high-skill labour. People are flexible—they can learn new skills and adapt to new fashions. But microprocessors are eroding that advantage. The newly industrialised countries, in particular, may be able to respond by competing in a wider range of exports. However, there is an urgent need for government intervention to ensure that the less developed countries acquire the software capabilities needed to make full use of the new technology.     

Competing on capabilities: the new rules of corporate strategy

In the 1980s, companies discovered time as a new source of competitive advantage. In the 1990s, they will discover that time is only one piece of a more far-reaching transformation in the logic of competition. Using examples from Wal-Mart and other highly successful companies, Stalk, Evans, and Shulman of the Boston Consulting Group provide managers with a guide to the new world of "capabilities-based competition." In today's dynamic business environment, strategy too must become dynamic. Competition is a "war of movement" in which success depends on anticipation of market trends and quick response to changing customer needs. In such an environment, the essence of strategy is not the structure of a company's products and markets but the dynamics of its behavior. To succeed, a company must weave its key business processes into hard-to-imitate strategic capabilities that distinguish it from its competitors in the eyes of customers. A capability is a set of business processes strategically understood--for example, Wal-Mart's expertise in inventory replenishment, Honda's skill at dealer management, or Banc One's ability to "out-local the national banks and out-national the local banks." Such capabilities are collective and cross-functional--a small part of many people's jobs, not a large part of a few. Finally, competing on capabilities requires strategic investments in support systems that span traditional SBUs and functions and go far beyond what traditional cost-benefit metrics can justify. A CEO's success in building and managing a company's capabilities will be the chief test of management skill in the 1990s. The prize: companies that combine scale and flexibility to outperform the competition.     

Implications of the “momentum” theory of digitalization in accounting: Evidence from Ash Cloud

We aim to demystify digitalization in accounting (DIA) based on the case study of Ash Cloud, a digital factory in Shenzhen, China. From the perspective of dynamic capabilities, we develop the “momentum” theory of DIA to illustrate that firm and executive characteristics drive digital transformation and organizational capabilities. Ash Cloud’s CEO values and cultivates an organizational culture of transparency and openness, while the firm is characterized by cost pressures. Organizational capabilities shape digitalization in business processes and different approaches to DIA. Our findings suggest that the core competence of Ash Cloud is its capability for systems integration, which includes knowledge of redesign, reconfiguration and redefinition. Ash Cloud stands out because of its knowledge extending beyond the firm’s boundaries.