The Moderating Effects of Status-Consumption Motive and Age in the Relationship between CSR Advertising Appeal Type and Purchase Intentions

The primary purpose of this study was to examine factors that influence the effectiveness of benefit appeal types (i.e., help-other vs. help-self) in Corporate Social Responsibility advertising. To that end, we designed and administered a between-subjects experiment where participants viewed one of the two CSR advertisements crafted with help-self and help-other benefit appeals. Results provided evidence supporting the moderating effects of status-consumption motives and age on purchasing intentions. Additional analysis suggested consumers younger than 48 years old were more likely to be persuaded by a help-other ad appeal when they didn't have strong desires for status consumption. Results were discussed in light of the self-concept theory and value-expressive framework in CSR advertising.     

商业银行风险拨备制度研究

本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。其次回顾总结了我国商业银行风险拨备制度的历史沿革和发展现状，并结合国内五家上市银行2004年年报,简要分析了目前国内商业银行风险拨备管理情况和制度建设现状。在此基础上，笔者提出构建商业银行全面风险拨备体系的构想，结合上市银行计提减值准备的实际情况，对贷款、投资和应收款项减值准备计提相关问题进行具体分析，并提出在实施全面风险拨备管理过程中应该注意转变观念、规范操作、加强审计和监管力度、加大配套环境和制度建设等问题。     

无形资产减值计量的评估价值类型与评估参数的选择

在以财务报告为目的评估公允价值时,该公允价值可以是市场价值,也可以是资产评估中其他价值类型下的价值。在以财务报告为目的的无形资产减值测试评估中,根据该评估目的,其评估价值类型应当选择市场价值之外的价值类型,以反映无形资产作为企业整体资产的一部分时的存续状态和财务绩效。在无形资产减值测试评估中对未来现金流量折现而确定预期现金流量和折现率时,应考虑无形资产存续状态下的风险。     

农村社会保障支出对农村居民消费的影响的实证研究

从社会保障对居民消费影响机制的微观基础出发,运用协整分析并建立向量误差修正模型对我国农村社会保障支出的消费效应进行了实证研究.结果表明,我国农村社会保障支出没有对农村居民消费支出产生促进作用.因此,应加快农村社会保障制度的改革,促进农村居民消费,拉动内需.     

当前宏观经济形势与2004年的比较与思考

当前,国内外经济形势错综复杂。文章通过对近期和2004年中国宏观经济形势的比较,分析其中的异同,以厘清未来走势,并为宏观调控提供借鉴。两个时期部有一些相同点：中国经济从低谷走出,乐观情绪升温,房价骤涨,通胀开始抬头,中国跟随世界进人新一轮加息周期,人民币升值压力不断加大。两者不同点是：当前货币增长速度远远快于2004年。贸易顺差更大,信贷和财政状况逊色。未来,预计CPI回升势头更快,央行面临回收流动性的压力更大,贸易摩擦加剧,中美息差可能进一步扩大,人民币的升值压力将加大。     

Underwriter reputation,earnings management and the long‐run performance of initial public offerings

This study contributes to the extant literature on the nature of earnings management surrounding initial public offerings (IPOs) by investigating the role of underwriter reputation. We argue that prestigious underwriters will protect their reputation by carefully monitoring and certifying financial information on IPO firms, thereby limiting any potential earnings manipulation. As a result, those IPO firms that are associated with more prestigious underwriters are likely to exhibit substantially less‐aggressive earnings management. Conversely, we find the existence of a negative relationship between earnings management and the post‐offer performance of an IPO firm’s stocks only for those firms associated with less‐prestigious underwriters.     

邹承鲁：攀登前人没有攀登过的高峰

邹承鲁院士是我国著名的生物化学家,长期从事蛋白质结构与功能研究。他参加发起人工合成胰岛素工作,并负责胰岛素A、B两条肽链的拆合,为结晶牛胰岛素的人工全合成作出了重要贡献。他建立了蛋白质必需基团的化学修饰和活性丧失的定量关系公式,以及确定必需基团数的作图方法;提出了酶活性部位柔性假说,将蛋白质变性研究从以结构研究为主推向结构与功能密切结合的水平。本文通过梳理邹承鲁院士的几个重要科学发现,试图展示其在科研实践中所表现出的勇攀高峰、敢为人先的创新精神。     

试论建立自然保护区价值估价方法体系

自然保护区在维系生态平衡、保护生物多样性等方面发挥着巨大作用。鉴于自然保护区价值的多样性,其价值评估方法也是多样的,对各种估价方法的比较分析,建立自然保护区价值的估价方法体系,以便为自然保护区的公共管理决策提出一种定量的依据。     

Enablers for Organizational Project Management in the Chinese Context

This study aims at exploring the organizational enablers (OEs) for organizational project management (OPM) in the Chinese context. From the resource‐based view of firms, we conceptualize OEs as important drivers for the business value creation processes in project‐based organizations. The preliminary factor framework was constructed through literature review and expert interviews. Questionnaire surveys elicited 146 responses from Chinese project management practitioners; thereafter, factor analysis was performed to test the OE system empirically. The resulting final OE system contains 49 enablers in nine categories for three management hierarchies; this OE system, constructed by exploratory analysis and verified by confirmatory analysis, comprehensively clarifies the framework of OEs in the Chinese context; it facilitates further investigations into the interaction among OEs and their effects on organization performance. Firm managers may also find this system helpful in formulating identifiable, measurable, and manageable OE frameworks for their own firms, and enabling their organization's strategies with robust OEs.     

企业社会责任与商业伦理

作为社会系统中的一份子,企业组织的责任问题越来越受到人们的关注。这种关注不仅来自于理论界,更多的来自于企业周边的群体和利益相关者。本文从理论入手,透视市场经济体制下,企业如何履行自己的社会责任,并对现代企业如何构建社会责任体系,提出了一些观点。