对加强企业人力资源管理的思考

随着经济全球化进程的加快，企业正面临着比以往更大的竞争压力。在这种情况下，任何企业要想脱颖而出，就必须在大力降低成本的同时，根据企业的特点，深化改革、健全制度、完善管理并勇于创新。这些竞争方式都要以企业员工为核心和基础。实践证明，企业只有善用人才，做好人力资源管理工作，使其最大限度地发挥作用，才能够在竞争中立于不败之地。     

中国出口商品结构的历史演变与优化策略

在1980-2005年期间,工业制成品在我国出口中日益占据主导地位,其中,出口主导产品逐渐的由第7类(轻纺产品、橡胶制品矿冶产品及其制品)转变为第8类(机械及运输设备),我国出口商品结构的集中度日益表现位增加的态势,外贸风险问题逐渐凸显。因此,我国应该实施核心技术自主研发战略、实施培育自主出口品牌战略、实施培育自主出口主体战略、实施出口商品多元化战略,进一步优化出口商品结构和缓解出口商品过于集中问题。     

江苏应对人口老龄化问题的政策研究报告

对南京、扬州、张家港等地老年人的生存和精神状况进行实地调研，深度剖析江苏人口老龄化问题及其相关政策。江苏城镇养老服务社会化工作已初见成效，但是存在老年社会保障财政压力渐显、老年社会保障差异化加剧、现行老年保障体系呈现“碎片化”状态等问题。针对现存问题，提出完善江苏老年社会保障体系的对策和路径。     

Bergman空间上的Berezin变换与Ahern定理的推广

研究Bergman空间上的Berezin变换,并将Berezin变换应用于推广Bergman空间上的Ahern 定理.     

Return,Risk, and Yield: Evidence from Ex Ante Data

The purpose of this study is to investigate the relationship between return and yield in the context of ex ante data from The Value Line Investment Survey and by examining the role of dividends as a proxy for risk. The use of ex ante data should substantially reduce the confounding of tax and information effects that has affected earlier studies. Heteroscedasticity is detected in the after-tax CAPM and found to be negatively related to yield and positively related to beta. Maximum likelihood methods are used to correct for heteroscedasticity and generate efficient coefficient estimates. Using data for each of the years 1973 through 1983, there is an overall positive relationship between expected return and yield. However, coefficient estimates of yield are highly variable from year to year.     

欣赏式探询——创建学习型组织的新方法

本文首先阐述了欣赏式探询与学习型组织及其理论相关内容,在此基础上发现了二者之间相通之处,进而从个人发展学习、激发组织智慧和欣赏式探询4D循环过程三个方面展开了欣赏式探询促进学习型组织创建的机理分析,并阐述了利用欣赏式探询创建学习型组织的对策,以使欣赏式探询可以更好地在学习型组织内运用,发挥其独特作用。     

创新国有企业发展动力机制

当代劳动的原新特点和企业资本结构的变动趋势，提出了创新国企发展动力机制的新问题。满足不同主体的物质利益是国企发展的主要驱动力，建设先进的企业文化是国企发展的持续驱动力，充分尊重不同主体的政治权利是国企发展的重要驱动力。因应国企发展实践的新需求，需要从制度安排上处理好出资者、经营者、核心技术人员、普通员工之间的经济、政治、文化利益分享制衡关系。     

考虑风险因素的第三方物流企业合作伙伴选择研究

在考虑风险因素的前提下研究了第三方物流企业合作伙伴的选择问题。首先提出了考虑风险因素的合作伙伴选择指标体系,其次采用层次分析法和模糊TOPSIS法相结合的综合方法对物流企业合作伙伴进行选择,最后通过案例验证了该方法的合理性。     

Reinforcement Learning and Savings Behavior

We show that individual investors over‐extrapolate from their personal experience when making savings decisions. Investors who experience particularly rewarding outcomes from 401(k) saving—a high average and/or low variance return—increase their 401(k) savings rate more than investors who have less rewarding experiences. This finding is not driven by aggregate time‐series shocks, income effects, rational learning about investing skill, investor fixed effects, or time‐varying investor‐level heterogeneity that is correlated with portfolio allocations to stock, bond, and cash asset classes. We discuss implications for the equity premium puzzle and interventions aimed at improving household financial outcomes.     

The Effect of Audit Quality on Earnings Management*

This study examines the relation between audit quality and earnings management. Consistent with prior research, we treat audit quality as a dichotomous variable and assume that Big Six auditors are of higher quality than non-Big Six auditors. Earnings management is captured by discretionary accruals that are estimated using a cross-sectional version of the Jones 1991 model. Prior literature suggests that auditors are more likely to object to management's accounting choices that increase earnings (as opposed to decrease earnings) and that auditors are more likely to be sued when they are associated with financial statements that overstate earnings (as compared to understate earnings). Therefore, we hypothesize that clients of non-Big Six auditors report discretionary accruals that increase income relatively more than the discretionary accruals reported by clients of Big Six auditors. This hypothesis is supported by evidence from a sample of 10,379 Big Six and 2,179 non-Big Six firm years. Specifically, clients of non-Big Six auditors report discretionary accruals that are, on average, 1.5-2.1 percent of total assets higher than the discretionary accruals reported by clients of Big Six auditors. Also, consistent with earnings management, we find that the mean and median of the absolute value of discretionary accruals are greater for firms with non-Big Six auditors. This result also indicates that lower audit quality is associated with more “accounting flexibility”.