关于混合租赁及其会计认定的探讨

依据会计准则有关租赁分类的具体标准,在满足特定条件的情况下,可能会出现承租人和出租人对同一项租赁交易不同的认定,一方认定为融资租赁,另一方认定为经营租赁,即混合租赁操作模式。文章从会计角度对混合租赁予以定性论证和定量分析,探讨混合租赁的形成原因、现实意义、认定步骤。     

临朐县：工伤认定工作推行精细化管理

临朐县人社局在工伤认定中，推行精细化管理，制定了工伤认定操作规程，对工伤认定工作的每个环节，明确了时效性，建立了及时报案制度、24小时现场制度、工伤调查当日通报制度、工伤认定联席会议制度、局领导审核制度及错案追究制度。要求工伤报案、调查必须及时；调查过程要精、细、实；当日通报既要有结论，     

非货币性资产交换中交易类型确定问题探讨

不公平交易下非货币性资产交换的认定可能会发生同一交易在交易双方被认定为不同交易类型,会计准则及相关指南中并未对此作出明确规定和解释。本文对此问题进行分析,并提出了对非货币性资产交换中交易类型确定的建议。     

把“评困”底线守住

最近，浙江省根据统一部署要求，新一轮低收入农户调查认定工作在全省铺开。针对扶贫对象认定工作，笔者谈一点想法。     

浅析高校资助认定各类指标

高校家庭经济困难学生比重的不断增大,国家资助力度不断增强,使得认定工作成为高校资助工作的基础和重点。目前,家庭经济困难学生认定工作中存在着调查信息失真、认定标准不完善等弊端。为了改进这项工作,必须制定认定的原则,规范认定程序。同时要加强诚信教育,加大对于家庭经济困难学生认定后的监督。     

何谓暴利行为?

经营者在经营活动中,采用不正当的价格手段,使其价格水平超过物价部门认定的商品市场价格水平合理幅度的属暴利行为:1.经营某一商品的差价率超过同一地区、同一时间、同一档次、同种商品的一般价格的合理幅度;2.经营某一商品的差价率超过同一地区、同一时间、同一档次,同种商品的一般差价率的合理幅度;3.经营某一商品获取的利润超过同一地区、同一时间、同一档次、同类商品的一般利润率的合理幅度.     

论我国商标侵权的司法判定——以商标混淆可能性为视角

商标侵权行为可划分为间接提权行为和直接侵权行为.制止混淆或避免混淆是判定商标侵权行为最核心的理论.在判断商标之间是否存在混淆可能性时,应综合考虑所有相关因素.我国应以商标混淆可能性作为商标侵权行为的判定标准并适当运用相关公众调查法认定商标侵权行为.     

浅析工伤认定的几个问题

企业发生伤亡事故后,面临的第一个问题便是对伤亡事故进行调查,然后根据调查的结果,对有关伤亡人员作出是否工伤的认定,根据此认定,伤亡人员及其家属享受不同的工伤保险待遇。在本企业内部或者根据国家有明确规定的条款来     

劳动规章制度公示问题研究——以凌某诉某银行劳动争议案为例

我国现行立法规定,公示是劳动规章制度生效的要件,但对如何公示以及如何认定是否公示均未规定,有可能导致司法机关对同一案件作出相反的判决,从而既影响法律的严肃性与权威性,也不利于引导用人单位准确适用法律。本文以凌某诉某银行劳动争议案为例,探讨劳动规章制度公示方法以及认定是否公示的方法。     

高校家庭经济困难学生模糊综合认定模型研究

家庭经济困难学生认定是高校学生资助工作的前提和难点,客观准确的认定是资助工作的关键。当前高校家庭经济困难学生认定缺乏科学的认定指标,受主观因素影响较大,影响了认定的准确性。应用层次分析法和模糊综合评价理论,建立相应的指标体系和数学模型,采用量化测评方法可使认定结果更加客观公正。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Early History of the Cumulants and the Gram-Charlier Series

The early history of the Gram-Charlier series is discussed from three points of view: (1) a generalization of Laplace's central limit theorem, (2) a least squares approximation to a continuous function by means of Chebyshev-Hermite polynomials, (3) a generalization of Gauss's normal distribution to a system of skew distributions. Thiele defined the cumulants in terms of the moments, first by a recursion formula and later by an expansion of the logarithm of the moment generating function. He devised a differential operator which adjusts any cumulant to a desired value. His little known 1899 paper in Danish on the properties of the cumulants is translated into English in the Appendix.