“鸟巢”腾空的联想

"金九银十",是人们对秋风送爽、五谷丰登时节的形象比喻.在今年这个如期而至的金色九月,我们怀着一种期盼的心情,收到了一份沉甸甸、金灿灿的珍贵礼物:北京2008奥运会主体建筑——"鸟巢"腾空而起.奥运史、人类建筑史上一个新的奇迹,在世界的东方、在中国的北京诞生了.     

“葵花现象”的文化启示

葵花药业是1998年4月由原国有五常制药厂改制而成的民营企业。10年来,通过转换经营机制,改善经营管理,使一个濒临破产的老国有企业,老品名药重新占领市场,并开发培育了新产品;员工队伍迅速扩大,结构素质明显改善;编织了覆盖全国的销售网络,改制10年间,销售收入年均递增59.46%,上缴税金年均递     

金融信用在"两型社会"建设中的价值分析

金融信用体系的建立和完善是改善投资环境的长效机制。信用制度完善的综合配套改革,有利于形成与“两型社会”发展相一致的企业自主创新和高新技术企业加快发展的金融环境,为推动武汉城市圈走出一条资源节约,环境友好型的区域经济发展新路径,奠定良好的基础环境。     

“楼宇倾覆”刍议

2009年6月27日上海市闵行区“莲花河畔景苑”在建住宅楼房轰然倾倒，一时社会哗然，影响恶劣。这一闻所未闻的住宅楼倾倒事件实属罕见。对此，上海市政府明确表示要本着对人民群众高度负责的精神，以科学严谨的态度，开展全面深入的调查，彻底查清事故各环节责任，对责任单位和责任人依法追究、严肃处理，调查结果要及时向社会公布，做到公开透明，给人民群众一个明确的交代。     

武汉"两型社会"建设中黄冈农村金融创新机制研究

农村金融业发展缓慢,农村融资手段单一,广大农民金融意识淡薄,金融知识匮乏等因素制约着黄冈新农村建设的步伐。因此,构建与两型社会相适应的农村金融创新机制势在必行.     

关于“绿色建筑”发展及其相应技术

随着现代社会的进步和建筑行业的飞速发展,人们逐渐开始关注"绿色建筑"。文章主要探讨了"绿色建筑"的发展及其相应技术,希望可以使人们对绿色建筑有一个初步的了解。     

Accounting enlightenment in the age of reason

We scrutinize the role financial reporting for fair values, asset securitizations, derivatives and loan loss provisioning played in the Financial Crisis. Because banks were at the center of the Financial Crisis, we focus our discussion and analysis on the effects of financial reporting by banks. We conclude fair value accounting played little or no role in the Financial Crisis. However, transparency of information associated with asset securitizations and derivatives likely was insufficient for investors to assess properly the values and riskiness of bank assets and liabilities. Although the FASB and IASB have taken laudable steps to improve disclosures relating to asset securitizations, in our view, the approach for accounting for securitizations in the IASB's Exposure Draft that would require banks to recognize whatever assets and liabilities they have after the securitization is executed better reflects the underlying economics of the securitization transaction. Regarding derivatives, we recommend disclosure of more disaggregated information, disclosure of the sensitivity of derivatives' fair values to changes in market risk variables, and implementing a risk-equivalence approach to enable investors to understand better the leverage inherent in derivatives. We also conclude that because the objectives of bank regulation and financial reporting differ, changes in financial reporting needed to improve transparency of information provided to the capital markets likely will not be identical to changes in bank regulations needed to strengthen the stability of the banking sector. We discuss how loan loss provisioning may have contributed to the Financial Crisis through its effects on procyclicality and on the effectiveness of market discipline. Accounting standard setters and bank regulators should find some common ground. However, it is the responsibility of bank regulators, not accounting standard setters, to ensure the stability of the financial system.     

加强企业文化建设 促进“古船”长远发展

北京的老百姓大都知道有"古船"牌面粉.虽说这个牌子只有十几年,可自从超市货架上有了它,"古船"食品公司就靠货真价实的产品在京城里站住了脚.     

Chinese professional immigrants in Australia: a gendered pattern in (re)building their careers

Few studies have investigated contemporary professional migrant women from mainland China to developed economies like Australia to understand their motives of migration and the strategy they may adopt to advance their careers. This paper fills part of this important research gap by investigating the career rebuilding experience of Chinese professional immigrants in Australia. It examines the motives of their migration, their career aspirations, the strategies they adopt to rebuild their career and the types of career they are rebuilding. It explores how the compounded effect of gender, race, immigration and family commitment may be articulated in the family and social relations, and how these factors affect women's career aspirations and outcomes. This paper concludes that whilst social capital is important for Chinese migrant women professionals who already possess a high level of human capital, to restart their post-migration career, cultural capital is crucial for their managerial career advancement.     

关于连云港建设"山海相拥的知名旅游城市"的探究

随着江苏沿海大开发的不断推进,如何把握这巨大的发展良机,充分挖掘地域文化资源,优化体制机制,有效整合旅游资源,努力打造"山海相拥的知名旅游城市"来提高区域竞争力,成为连云港实现科学发展、跨越发展中面临的新课题.在深入调查研究和查阅资料文献的基础上,从多角度探究连云港在江苏沿海进行新一轮大开发背景下发展大旅游思路,从而实现由旅游资源大市向旅游经济强市转变,力争把连云港市建设成为国内著名、国际知名、特色鲜明的山海相拥的知名旅游城市.