我国石油行业需求影响因素动态计量分析

石油加工及炼焦业、化学原料及化学制品制造业这两个下游行业带给石油行业正向的冲击力度较大,而交通运输设备制造业、化学纤维制造业带给石油行业正向的冲击力度比较小;化学原料及化学制品制造业对石油行业的贡献率最大且逐渐递增;石油加工及炼焦业对石油行业的贡献率也比较大,并逐渐趋于平稳;化学纤维制造业对石油行业的贡献率比较小;交通运输设备制造业对石油行业的贡献率最小。因此,应根据各下游产业的产品需求变化情况制定产业政策和产业规划,调整石油行业的产业结构。     

不断丰富保险文化内涵打造行业科学发展的文化支撑

研究和探索保险行业文化建设,形成行业生存与发展核心的价值观念和精神追求,对于引领和凝聚全行业干部职工,把握机遇,化危为机,全面推进保险事业沿着中国特色保险业发展道路阔步前进,意义重大而深远。保险行业文化应具有鲜明的时代特征和行业特色,当前基层行业文化建设应从信守承诺的诚信要素、兼济天下的责任要素、自觉自律的合规要素、共赢共进的合作要素、彰显大爱的慈善要素和锐意进取的创新要素几个方面抓起。     

健康保险单独监管问题研究

商业健康保险最能体现保险的社会管理功能,在我国多层次医疗保障体系建设中发挥着愈加明显的重要作用。本文从促进健康保险发展的行业监管角度,提出应将商业健康保险作为与产险、寿险并列的第三领域实施单独监管。本文详细分析了健康保险的专业经营特点,阐述了对健康保险实施单独监管的必要性,明确了单独监管的基本内容并提出了相关政策建议。     

Epistemic commitment and cognitive disunity toward fair-value accounting

This paper critically explores knowledge/professionalization relationships in a jurisdictional context characterized by shifting standards of practice. Focusing on the growing movement toward fair value within accounting standards, we examine practitioners' reactions to the growing compulsory application of fair-value accounting standards. To make sense of these reactions, we introduce the notion of epistemic commitment, that is to say one's degree of allegiance to a given knowledge template. Utilizing 27 interviews with Canadian experienced accountants, we rely on epistemic commitment to analyze the extent of variability in practitioners' reactions to the standardization movement toward fair-value accounting. Our analysis demonstrates an important level of variability in practitioners' epistemic commitment toward fair-value accounting, highlighting a lack of cognitive unity in the field. Our findings point to other important professionalization issues: practitioners' inclinations to refer to profitability issues when reflecting on the appropriateness of standards; practitioners' conception of accounting as an objective technology; practitioners' hesitations in voicing deep-level concerns over implementation ambiguities and lack of professional cognitive authority. Overall, our study raises doubts about the professional status of accountancy.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Turkey

Abstract

As it is not a member of the European Union, Turkey has not yet adopted EU accounting directives by law. Instead, Turkish standard setting authority adopted International Financial Reporting Standards for entities that have public accountability and has recently prepared the draft Turkish financial reporting standard for non-publicly accountable entities that are subject to independent audit: Framework for Local Financial Reporting. This national standard is influenced by European accounting directive 2013/34, international financial reporting practices and UK experience in addition to national accounting rules.     

论职业院校“双师型”教师专业发展的四种模式

职业院校"双师型"教师专业发展有四种模式,即"学术-理性"模式、"技术-训练"模式、"实践-反思"模式和"文化-生态"模式。每种模式都体现出不同的特点和路径。通过分析这四种模式使我们认识到,职业院校"双师型"教师专业发展是一个复杂的多种因素作用的过程和结果,是一个"学术性、技术性和师范性"相融合的文化过程,是一个学术体系与工作体系、理论知识与实践操作、应用与创新的生态化发展过程。     

Evaluation of psychosocial and organizational factors in offshore safety: a comparative study

This study compares UK and Norwegian offshore workers' evaluations of social and organizational factors that can have an impact upon safety on offshore installations. A total of 1138 Norwegian (87% response rate) and 622 UK workers (40% response rate) responded to a self-completion questionnaire, which was distributed to 18 installations in February/March 1994. The questionnaire contained six scales that were suitable and relevant for the purposes of comparison. These scales measured ‘risk perception’, ‘satisfaction with safety measures’, ‘perceptions of the job situation’, ‘attitudes to safety’, ‘perceptions of others' commitment to safety’ and ‘perceptions of social support’. The data show clear differences in how UK and Norwegian workers evaluate various social and organizational factors that can have an impact upon safety, however, eta² analysis indicated that for most of the scales ‘installation’ explained a greater percentage of the variance than sector. The exceptions to this were scales measuring ‘safety attitudes’ where both sector and installation contributed equally to the effects. Although the results from the ‘safety attitudes’ scales should be interpreted with caution (due to low internal reliability), it is possible that they are tapping into more deeply held beliefs about the nature of safety, e.g. ‘fatalism’ and the ‘causes of accidents’. In contrast, the other scales are measuring factors directly related to the working environment such as perceptions of risk and satisfaction with safety measures on the installation. These may reflect the prevailing ‘safety climate’ or ‘atmosphere’ on the installations surveyed, whereas constructs such as ‘fatalism’, etc. may be reflections of underlying ‘cultural’ values. Recognizing the existence of different ‘safety cultures’ and understanding the processes which lie behind them could have implications for safety management in an industry which is highly international in nature and in which workers' are often required to work in foreign countries for varying periods of time.     

金融危机下的中国保险业安全

由于国际货币体系的单极、美国金融监管的真空和经济发展的不协调而导致的金融危机正深刻影响着世界各国的经济、金融体系乃至政治格局。在这种大背景下,我国保险业作为经济的"保驾护航"者,也面临着多方位的挑战和不确定因素。只有通过调整结构、加强监管、建立风险预警机制、坚持投资多元化等途径,才能在确保行业自身安全的同时,为我国经济、金融和社会的安全及稳定作出贡献。     

艺术品与银行信贷的有效对接：潍坊银行案例

文化产业是我国亟需发展的产业。九部门曾联合制定出台了《关于金融支持文化产业振兴和发展繁荣的指导意见》,倡导各金融部门大力推进金融与文化产业的对接。潍坊银行抓住机遇,先行先试,通过构建“四位一体”的多层次契约关系,对艺术品质押贷款存在的定价保真、变现、担保和托管四个技术性难题实现了突破,成功发放了全国首笔艺术品质押贷款,完成了艺术品与银行贷款的有效对接。这一金融创新为文化产业迅速发展提供了强力、可持续的金融支持。     

产业集群组织形式下的东北地区社会资本分析

社会资本以其独特的优势,大大减少了产业集群内的交易成本,提高了产业集群的经济效率,强化了区城的持续竞争优势。东北地区要振兴,就必须培育和发展优势产业集群,其关键在于社会资本的重构。因此,应以政府为主导加强集群各组织之间的联系;完善信任机制,塑造企业诚信;培育企业家资源;充分发挥中介组织的作用。     

‘Living on the edge’: using cognitive filters to appraise experience of environmental risk

Individuals respond to an experience of risk, both in attitudinal and behavioural terms as a result of how that experience is interpreted and appraised. Experience of local flooding can in theory, inform individuals’ attitudes towards climate change. This trend however, is not observed in all cases and is highly dependent on the local, situational context. This paper postulates that the variation observed in attitudinal and behavioural responses by farmers to climate change following experiences of local flooding can, in part, be explained by the Cognitive Filters of Experience Appraisal Model introduced in this paper. The model is developed firstly through a review of the existing literature concerning appraisal (cognitive and experience). Secondly, the model is framed by empirical research via fifteen face to face interviews with farmers in Gloucestershire, England, who have all directly experienced flooding in recent years. The study is exploratory in nature, and the qualitative data serve as contextualised accounts of the different patterns of experience appraisal. The paper contributes to existing literature by developing current understandings of experience appraisal as well as providing qualitative detail to an area which has generally only been researched quantitatively. The model of experience appraisal which is put forward could be applied to multiple contexts of environmental risk.     

江西文化产业发展的现状与思考

虽然江西文化产业呈现出良好的发展态势,但与其他先进省份相比还有较大的差距,在其发展过程中仍存在专业人才匮乏、科技含量较低、品牌企业少、机制体制不完善等问题。要做大做强江西文化产业,必须采取适当措施,培养吸纳高端人才、提高文化产业与高新技术的融合水平、深化文化产业体制机制改革、加快培育文化产业骨干企业和文化品牌,努力实现江西文化资源大省向文化产业强省的跨越式发展。     

内蒙古文化产业发展中的税收政策分析

文化产业的发展壮大离不开完善优惠的配套政策体系的扶持,本文就税收政策如何能更好地服务于内蒙古文化产业,从而推动内蒙古经济社会健康有序发展进行了深入的调查研究,并提出一些相应的意见和建议。     

金融创新支持山东省文化产业发展研究

摘要：近年来,山东省文化产业实现了较快增长,但目前还存在金融服务体系不完善、支持模式单一、银企对接不畅等问题,严重制约了文化产业的发展。本文建议通过积极的政策引导和扶持,进一步完善投融资体系,不断创新投融资模式,全面提升文化产业投融资能力,为加快推进经济文化强省建设提供强大的动力支持。     

低碳产业补贴政策对福利分配的影响

本文从低碳产业的外部性出发。探讨了补贴对低碳产业发展的影响。首先,通过假定补贴政策对低碳产品的需求弹性不同．分析了补贴增加的福利总额在生产者和消费者之间的分配。其次,假定对低碳产业生产者进行补贴,将会使整个低碳行业生产者收益增加,推动低碳产业的快速发展。最后,提出了构建低碳产业的补贴政策要根据低碳产业发展规划分步实施的政策思路。     

我国毛纺织加工业区域集聚的引致性因素研究

本文在阐述毛纺织加工业集聚现状的基础上,通过系统的分析区域资源禀赋、区域转移成本、区域经济水平和政府政策导向等影响毛纺织加工业集聚的引致性因素,从政策环境,龙头企业培育和公共服务平台建设等宏观和微观两个层面提出加快中国毛纺织加工业集聚的对策建议,为企业经营决策的选择,政府支持和保护政策的制定提供充分的依据。