浅谈旅游企业价值观

旅游企业价值观是旅游企业文化的核心。旅游企业要建立一种超越时代、适应新世纪发展需要的、与整个社会的正确价值导向相适应的价值观 ,以达到旅游企业可持续发展 ,增强市场竞争力的目的。本文从优秀旅游企业价值观的特征分析入手 ,探讨旅游企业价值观的主要内容及塑造的主要途径     

一种多层次多属性信息分类编码模型的设计与应用

根据信息管理系统中对信息分类的需求，分析了以往常用的分类方法中存在的一些不足和弊端，提出了一种多层次多属性信息分类编码模型，并应用于中国石油天然气集团公司库尔勒沙漠运输公司物资材料管理。此信息分类编码模型具有良好的柔性结构，编码结构灵活。采用此模型的编码方法可解决各类信息的分类编码编制问题。     

The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category

Debate about the appropriate treatment of intangible assets can benefit from knowledge about the relevance of their financial statement capitalisation to valuation of firms. With rules permitting or requiring intangible asset capitalisation, Australia provides an ideal setting to obtain this evidence. This paper reports findings that indicate that capitalisation of intangibles is value-relevant for Australia's largest firms. Results indicate that investors place greater value on capitalised goodwill than on other categories of capitalised balance sheet items. Similarly, capitalisation of identifiable intangible assets adds value to large firms. However, research and development capitalisation does not affect the value of firms in our study.     

STOCK RETURNS AND VOLATILITY ON CHINA'S STOCK MARKETS

We examine time‐series features of stock returns and volatility, as well as the relation between return and volatility in four of China's stock exchanges. Variance ratio tests reject the hypothesis that stock returns follow a random walk. We find evidence of long memory of returns. Application of GARCH and EGARCH models provides strong evidence of time‐varying volatility and shows volatility is highly persistent and predictable. The results of GARCH‐M do not show any relation between expected returns and expected risk. Daily trading volume used as a proxy for information arrival time has no significant explanatory power for the conditional volatility of daily returns. JEL classification: G15     

我国电力改革中的垄断问题分析

针对新一轮的电力体制改革中存在或将出现的电力垄断问题,文章从发电企业的规模、电力改革的发展阶段和电网三个方面进行了分析,并指出形成竞争性的发电市场、改造电网企业、互联电网和加强政府监管等用以解决垄断形成的对策。     

房价下跌不可怕

2005年10月4日，为期4天的“假日楼市”房展会在上海展览中心开幕，219家中外房地产商在3．6万平方米的展示场地上尽情吆喝，而在上海全市各区域却出现了价格下调的楼盘，不少楼盘的报价比最高时跌去了20％以上。     

都市夜归鸟——“小”广告人的苦乐生活

“我是一只菜菜菜菜鸟，想要飞却怎么样也飞不高哦……”一曲《菜鸟歌》道尽了广告菜鸟的重重心事。     

对混合所有制经济含义及实现形式的再认识

党的十六届三中全会《关于完善社会主义市场经济体制的若干问题决定》指出：“大力发展国有资本、集体资本、和非公有资本等参股的混合所有制经济，实现投资主体多元化，使股份制成为公有制的主要实现形式”。笔者认为在这一段话中混合所有制经济的含义主要有：首先，对混合所有制经济界定是从企业资产即资本的角度来进行的；其次，对混合所有制经济的界定是从投资主体的多元化角度来进行的；     

High‐Performance Work System and Organizational Turnover in East and Southeast Asian Countries1

In this paper, we examine the impact of high‐performance work systems (HPWSs) on both voluntary and involuntary organizational turnover rates. Most research on this topic has been done in the United States. Given the global competitive pressures confronting many of the countries of East and Southeast Asia, companies in this region are seeking to become more flexible and often adapt HPWSs practices. We explore the impact of HPWSs in both locally owned companies and subsidiaries of multinational corporations in Korea, Taiwan, Singapore, and Thailand. These countries have significantly different national cultures from the United States and most other Western countries and HPWSs effects in relation to turnover might vary from the studies based in the United States. Our findings are, however, somewhat consistent with U.S.‐based studies. In fact, HPWSs were found to be more effective in reducing turnover in locally owned companies than in subsidiaries of Western and Japanese multinational companies.     

涉及微机保护装置价格及性能的关键技术指标

通过嵌入式实时操作系统的一些软硬件要求,分析嵌入式继电保护的性价结论.