美债危机的成因、影响及我国未来的经济政策走势分析

美债危机的成因主要在于三个方面,即美债累积数额巨大;世界经济复苏放缓凸显了美债违约的严重性;美国两党未能及时达成共识,没有给市场充分消化的时间,引发了投资者恐慌情绪的蔓延等。美债危机短期内对我国经济的不利影响有限,但长期看将进一步推动我国经济结构调整和外汇投资多元化进程。我国经济增长不会出现大幅下滑,经济结构调整步伐将进一步加快;人民币升值趋势将加快;输入性通胀压力依然严峻;政策进入观望期,紧缩政策可能出现微调;外汇储备风险增加,多元化投资进程将加快。     

Systemic Cooperative Actions among Competitors: the Case of a Furniture Cluster in Brazil

The purpose of this article is to describe cooperation practices observed in competitors companies in a furniture cluster in Brazil. The literature refers to it as coopetition. The research method was the multiple case study. The main research technique was the semi-structured interviews with practitioners of the cluster. The study created a theoretical framework for cooperative practices in industrial clusters formed by four types of practices: logistics, marketing and sales, formation of the workforce, and innovation and technology. The study investigates these four types of cooperation in five large companies that compete in the same market, the anchor companies of the cluster. The only entirely complied type of collaboration is the formation of the workforce of the cluster. In the other practices, cooperation involving competitors is lower than reported in the literature. The main reason for this low cooperation is excessive rivalry and mutual distrust in the cluster, and competition by differentiation, which partially prevent the gain of scale provided by cooperative actions.     

ICP-MS法测定小麦淀粉中的钯

将试样先在微波消解仪中消解,在1.5%HNO3溶解后,用ICP-MS法直接测定药用辅料小麦淀粉中微量钯。对试样处理方法、Pd元素分析谱线、基体的影响、背景校正、仪器分析参数等进行了研究,确定了最佳实验条件。测定范围为0~19.9μg/L,加标回收率为98.0%,相对标准偏差为2.6%。该方法操作简便、快速、准确。     

多站制CW雷达目标动态模拟器设计

针对多站制连续波（CW）雷达工作特点,设计了一种CW雷达目标动态模拟器,满足多站连续 波测 量系统动态模拟联试的需求。采用高性能CPCI工控机作为模拟器硬件平台,信号处理单元 以CPCI板卡为载体,模拟控制信息依据弹道数据生成。模拟器通过控制测距信号的时间延迟 ,实现目标距离变化的模拟;通过载波频移控制,实现目标速度的模拟;通过数控衰减器控 制模拟信号的幅度,实现目标信号强弱的模拟。通过多站制测量系统动态模拟联试,验证了 模拟器的有效性和距离与速度的相关性。     

长沙走马楼吴简商业税献疑

吴简中出现了很多关于"僦钱"、"地僦钱"的记录,这些简牍给研究者带来了很多困难,其实这种制度与汉代有密切关系,西汉中期以后边郡战事频繁,物资转运甚重,因而雇佣民车转运粮草很普遍,汉简常见"就人"、"就直"和"就钱"等,其反映的含义与粮草的转运密切相关。吴简中的僦钱不是商业性之"租赁费",而是转运税,是一种政府定期征收的财政税目,而"地僦钱"账簿表示的就是一种记录临湘侯封地征收转运税的总账簿。     

经济全球化和企业发展战略

本文认为,经济全球化主要有四个特点:第一,以金融为核心。世界金融一体化主要表现为货币的虚拟化程度增加,各国货币之间的汇率会因其购买力的变化而产生较大波动,资本跨国流动的规模增大,速度加快,虚拟经济膨胀,世界金融市场的集成度提高。第二,以知识为基础。即以知识为基础的产业在产业结构中占主要成分,知识在生产力构成中发挥重要影响,在经济增长中起主要作用,与知识有关的成本在产品成本中占有较大的份额。第三,以信息技术为先导。信息技术缩小了空间距离,争取了时间,提高了效率。第四,以跨国公司为载体。文章提出,培养我国的跨国公司非常重要,企业在实现跨国经营的过程中要从全球的角度制定企业发展战略,从全球的角度考虑盈利模式和商业模式。     

Czech privatisation 25 years later

Privatisation is still a hot political topic today and divides economists as well as politicians and the general public. The paper aims to capture the Czech privatisation in its historical, economic and political contexts. The first part explains the difference between transitional privatisation and standard privatisation. The second part examines the interests in the privatisation process. The third part discusses the privatisation methods used in the Czech Republic. The fourth part offers an international comparison.     

The 9^th Beijing Chitec,Platform for International High ＆ New Technology Communication

The 9th China Beijing International High-tech Expo The 9th Chitec, Co-organized by The Ministry of Science andTechnology, The Ministry of Commerce, The Ministry of Education, The Ministry of Information Industry, China Council for the Promotion of International Trade, State Intellectual Property office and Beijing Government, was held in Beiiing from May 22 to May 27.     

网络财务环境下会计模式的探讨

网络经济的发展导致财务环境的变革。企业的会计理论与会计实务也将从原有的经济环境中蜕变出来 ,重新形成与网络财务环境相适应的会计模式。会计目标将更侧重于决策有用性 ;会计假设的内涵将更深刻 ,外延将更广泛 ;会计确认上权责发生制与现金流动制共处 ,会计计量上多种计量属性并存 ;会计报告也将变得更加主动 ,实时 ,多样化     

政府最终控制、控股股东行为与财务报告透明度——中国A股市场上市公司的经验证据

以中国沪深两市A股上市公司2004—2006年间的2940个公司年度为样本,以财政部发布的《企业会计准则———基本准则》和FASB发布的第2号公告中的会计信息质量特征为基础,对财务报告透明度进行度量,分析政府最终控制、控股股东行为对财务报告透明度的影响。研究发现:控股股东掏空行为显著降低了财务报告透明度;国家最终控制的上市公司的财务报告更不透明,并且政府干预动机越强,财务报告透明度越低;财务报告透明度与最终控股股东的所有权比例呈U型变化,与其他股东的制衡能力呈同向变化。     

Incentivising public service contracts: a methodology and recommendations

In October 1995 HM Treasury set up a number of working groups to examine the feasibility of applying the aspects for change listed in the White Paper ‘Setting New Standards’. The aspect of incentivisation was examined by a highly defined Research Group. The major findings of the group are contained within this case study. The Research Group was chaired by the author and the organisations represented on the group were: The Department of Transport, The Department of the Environment, HM Treasury, National Rivers Authority, The NHS Supplies Authority, Inland Revenue, The Defence Research Agency and the National Audit Office. The work the author previously published in the EJPSM (Jones, 1997) made reference to traditional Government and Public Sector contracting models that have been applied. The fixed price/cost plus type of contracts were seen to have limitations. Incentivisation within public sector contracts was suggested as a way forward for developing Government purchasing.This suggestion poses the question of how we perceive, judge and assess the use of incentives in contracts; what concepts are at the root of the term? The author chaired a UK Government Research Group which considered the concept, suggested a methodology for application and recommended action. In following this process the concept of incentives in contracts proved the most difficult to pin down. The task was completed and accepted by the UK Government. This article explains the general detail of the work, commencing with concepts of incentivisation.     

Understanding the Level of Marketing Activity in the Leisure Sector

The level of marketing activity in services businesses has been widley debated in the services literature. The article reviews the application of marketing analysis, planning and control activities in one area of the leisure sector: wildlife attractions, zoos and safari parks. The analysis combines a literature review with secondary data collection and semi-structured personal interviews with senior managers at key establishments. The findings highlight the use of recongnised strategic and tactical marketing concepts which are subsequently related to a recognised model of services marketing. The relevance of the services marketing model is seen to vary for different groups of establishments. The terms minimalists, entrepreneurs and planners are used to reflect the level of marketing activity undertaken.     

内蒙古白彦花矿区煤炭资源开发可行性及对策研究

煤炭是我国最重要的基础能源,在我国能源消费结构中一直居于主导地位。随着国民经济的增长对煤炭资源的需求不断增加,煤炭的供给不足已经凸显。内蒙古是我国煤炭资源的富集地区,是我国重要的基础能源基地,应该合理开发和利用矿区煤炭资源,避免开采过程中造成土地资源浪费、生态环境破坏等。白彦花矿区地处"老少边远"地区,其开发和利用不仅可以促进当地经济发展而且可以调整全区的煤炭产业结构;煤炭市场具有广阔的前景。但是其规划和开采必须依靠科技,制定目标,协调环境发展合理开发并综合利用。     

The Euro versus the U.S. dollar: an overview

The creation of the euro will prove to be a remarkable development in international relations and carries far-reaching implications for the international monetary system. The objectives of this paper are four-fold. The first objective is to provide a brief overview of previous monetary unions in Europe. It covers three surviving monetary unions and two that failed. The second objective is to provide a review of major developments leading to the creation of the euro. The third objective is to analyze the opportunities and threats associated with the euro. The fourth objective is to provide an overview of the on-going debate as to whether the euro will be a serious challenger to the U.S. dollar.     

非法侵入住宅罪构成要件探析

非法侵入住宅罪的客体为因居住而产生的与住宅相关联的公民人身权和财产权;本罪客观要件中的非法表现为违反住宅权人许可或没有法律授权,侵入行为既可以通过暴力行为也可通过非暴力行为来实施,拒不退出属于侵入的不作为形式,他人住宅的确定标准为他人享有住宅使用权;本罪主体为非法侵入者;本罪主观要件表现为直接故意不包含犯罪目的。     

葡萄酒中恶霜灵残留液相色谱-串联质谱检测

[目的]建立了葡萄酒中中恶霜灵残留量的液相色谱-串联质谱分析方法。[方法]样品直接注入液相色谱仪,经AgilentXDB-C18色谱柱分离,以0.1%甲酸水溶液和乙腈为流动相进行梯度洗脱。以电喷雾正离子（ESI＋）模式电离,多反应监测（MRM）模式检测,基质匹配标准溶液外标法定量。[结果]恶霜灵2-400μg/L范围内呈线性相关,相关系数（r）均大于0.999;其定量限为5μg/L。葡萄酒样品在5、10和20μg/L添加水平时,恶霜灵的回收率范围分别为91.5%-111.2%,相对标准偏差（RSD）分别为6.2%-8.6%,可以满足葡萄酒中恶霜灵残留量的检测需要。[结论]本方法无需前处理,灵敏度高,选择性好,同时定性定量,对葡萄酒中恶霜灵含量的测定及评估更为准确。     

甲硝唑葡萄糖注射液注射液无菌检查方法的验证

目的 确定甲硝唑葡萄糖注射液的无菌检查方法.方法 按中国药典2005年版二部无菌检查法(附录XI H)中薄膜过滤法进行验证.结果 采用薄膜过滤法细菌以500ml/筒冲洗量、真菌以500ml/筒冲洗量检查,在规定条件下敏感菌可正常生长.结论 甲硝唑注射液的无菌检查可采用薄膜过滤法检查(500ml/筒冲洗量).     

Sales: Demand-supply variation or price discrimination?

The objective of this paper is to test the relative importance of price discrimination as an explanation for sales on major appliances. Using data on sales by Sears stores in San Diego, we conclude that for major appliance sales, price discrimination seems to be the most important explanation. The second section describes briefly the theoretical explanations for sales. The third section describes the test and the results. The fourth section presents more stylized facts about appliance sales. The last section presents the conclusion.     

企业年金基金投资:基于理论模型和实践经验的研究

本文回顾了西方养老基金投资领域的研究文献。国际经验研究说明企业年金的投资组合和发起企业的经营活动现金收益率有密切关系。本文提出了一个考虑发起企业的经营活动现金回报率之后的年金组合理论模型,分析了当前我国三类企业年金的投资组合现实,提出了相应政策建议。     

中国与世界经济波动的相关性研究

本文针对中国与世界经济波动的相互作用与影响这一日益重要的问题进行了一系列的计量检验。检验结果表明，自改革开放以来，中国经济的持续性比世界经济稍强。但中国经济的波动幅度较大；中国经济与世界经济的相关性经历了由强到弱，再逐步转强的过程，但总体上相关性程度较低；中圆经济波动滞后于世界经济波动，表明中国经济对世界经济存在较强的依赖性；在10％显著性水平下二者互为格兰杰因果关系，但世界经济对中国经济的影响更大；中国经济与世界经济、中国经济与中国对外贸易、中国经济与FDI流入之间有较强的相互冲击效应；中国对外贸易对世界经济波动的影响力较大，而世界经济对中国对外贸易的影响力却有限。