论完善上市公司会计信息披露的管理——基于新会计准则等法规实施的背景

基于新会计准则等法规实施的背景,本文通过对中美上市公司会计信息披露的监管制度体系、指导规范与会计信息披露质量责任等内容进行分析研究,认为应从建立有效的公司内部制衡机制、加大培育机构投资者、增强个人责任的执法力度等方面入手,逐步完善上市公司信息披露制度,促进我国证券市场的健康发展。     

Southeast Asian capitalism: History,institutions, states,and firms

This paper examines the structures of capitalism in Southeast Asia. Following the lead of Gordon Redding and others, it argues that parallel to varieties of capitalism elsewhere, there are distinctive features to the Southeast Asian business system, but that institutions play a relatively large role compared to firm specific resources or industry structures. Historically, with the exception of Thailand all the countries in the region are former colonies. All including Thailand share a distinctive style of nationalism, and partly as a result of this, all are governed by states that claim to be strong and lay wide claims but whose capacities are low. Typical features of the region, particularly the roles of large business groups and the Chinese minority, also can be interpreted as a result of this history. One of the outcomes of the analysis is an extension of the varieties of capitalism approach along the dimensions of state capacity and state direction, and of the approach to the internationalizing firm along the dimensions of dynamic capacity and control of subsidiaries. A further outcome is a questioning of the traditional picture of indigenous Southeast Asian business people as lacking in entrepreneurial skills, or more broadly of Southeast Asian nations as lacking in entrepreneurial values. Rather, the past history of these countries has resulted in a set of structures that militate against successful entrepreneurial activity.

浅析大学生学业困难的成因分析与预警方法

当前,高校学业困难的学生已引起教育界人士的普遍关注。通过对在校大学生学习存在困难的群体进行初步分析认为:学生中之所以出现较大面积的迟到、旷课、痴迷上网和部分打架斗殴等问题,主要是因为学生的预期与大学的办学条件以及教学管理水平不符,从而导致学生信心丧失、无心向学;地域文化差异形成的气质与性格导致学生产生攀比心理;东西部地区经济发展差异导致家庭经济困难学生极度自卑或心理失衡;人生目标迷茫、家庭情感缺失和校园文化活动贫瘠导致学生对网络产生依恋。高校应加强对学习困难学生的教育管理,密切与下心学习困难的学生家长进行沟通与联络,不断丰富校园文化,帮助他们重新树立对生活的热情和信心。     

人口城镇化与空间城镇化的不协调问题——基于财政分权的视角

在中央集权的体制下,财政分权使地方政府之间进行着激烈的经济竞争。在此形势下,地方政府实行了工业用地优惠出让和压低劳动力价格等措施;同时,为弥补财力不足,地方政府又大量依赖土地财政,这些都使得人口城镇化与空间城镇化不协调。2000-2009年的省级面板数据和分位数回归分析证实了财政分权对人口城镇化与空间城镇化不协调的显著影响。因此,要想协调推进城市化进程,必须对财政体制和地方官员的绩效考核机制进行相应改革。     

基于美国次贷危机视角的我国资产证券化发展

2007年2月,美国次贷危机爆发。随着其对全球金融的影响不断扩大和深化,对资产证券化质疑的声音随之增加。本文通过深入分析美国房贷证券化的发展过程及次级贷款危机的原因,结合我国资产证券化实践,得出资产证券化工具运用本身并不是导致次贷危机的根本原因。对我国的资产证券化的稳定推进提出了政策性建议。     

Testing evolutionary theory of household consumption behavior in the case of novelty - a product characteristics approach

This article tests and extends the evolutionary theory of household consumption behavior, which is an alternative to neoclassical theory. Evolutionary economists offer novel approaches to the analysis of consumption behavior that emphasize the major role of learning in the evolution of consumer preferences and wants. As a possible inspiration for further progress in evolutionary thought, this paper examines the idea of consumer learning by studying the nature of what consumers should learn in the context of ‘novelty’. Our empirical results regarding novelty during the learning process show that consumers learn the ‘new characteristics’ of consumer goods, contrary to the Lancasterian approach, which suggests that the characteristics space of goods is fixed. We show that during the process of consumption, ‘consumer learning’ extends the characteristics space of consumer goods; this phenomenon is far from negligible and differs across product types. Moreover, our results show that the emergence of new characteristics cannot be modeled as a Poisson process because these new characteristics exhibit clear interdependence over time.     

国际快递企业发展给我们的启示

详细调查并分析了众多国际知名快递企业及其在中国的发展状况,通过对其发展战略的研究与剖析,结合国内快递行业发展的实际情况,总结了在国际快递业巨头的生存、发展及其壮大过程中可以借鉴的宝贵经验。     

可持续增长财务:理论框架与实现路径

经济可持续发展的微观层面表现即为企业财务可持续发展。以企业应该树立可持续增长财务目标为起点,阐述了可持续增长财务的意义及经济学诠释,通过分析经典的可持续增长财务的模型与动因,从财务目标、财务战略、财务绩效评价与激励制度、财务文化、财务循环、企业社会责任六个方面提出可持续增长财务的实现路径。     

改进DTMF信号检测方案在定点DSP上的实现

讨论了硬件实现双音多频(DTMF)信号检测方案的弊端,比较了MUSIC算法、SB-NDFT算法、FFT算法和Goertzel算法,给出了以改进Goertzel算法为核心的DTMF信号检测的DSP实现方案和实测结果。实验结果表明,该方案有较好的检出率和抗干扰能力。程序全部使用汇编语言实现,提高了系统运行的实时性和功能冗余度。     

Parent country nationals or local nationals for executive positions in foreign affiliates: An empirical study of Japanese affiliates in Korea

This study examines how the host country experience of Japanese multinational corporations (MNCs) affects their staffing policies for executive manager positions at foreign affiliates. Hypotheses on executive staffing policies for foreign affiliates are tested using survey data collected from 103 Japanese affiliates in Korea. Findings show that the level of global integration and the degree of centralization of decision-making positively affect an assignment of parent country nationals as executive managers of foreign affiliates. We further find that foreign affiliates’ experience in a host country moderates the effects of both global integration and centralization on staffing decisions for the affiliates.