商业银行信息披露问题研究

本文研究商业银行的信息披露问题.     

论企业所得税收入的确认

我国现行企业所得税法对收入的界定要价概念不清,缺乏对收入的一般确认原则。在下一步企业所得税立法中,应区分收入总额、非应税收入、免税收入和应税收入,并明确商品销售收入、提供劳务收入、让渡资产使用权收入、转让财产收入、股息红利收入、租金收入、接受捐赠收入、其他收入的确认原则。     

商业银行——细节决定成败

中国银行业从专业银行向商业银行转变的过程中，由于种种原因，付出了惨痛的代价，产生了大量的不良资产，不良资产率曾经高达30％--50％。近几年，在国家的大力支持下，运用近乎运动式的操作，将不良率强行降低。一些银行的不良率已经达到了“好”银行的标准。     

花灯传奇

秀山花灯,起于唐,兴于宋,上千年的历史渊源,使秀山花灯在流传过程中,在得天独厚的生态土壤里,显示出一种民俗民间艺术的魅力。秀山花灯是重庆“十大民间艺术之一”。秀山土家族苗族自治县被文化部命名为“全国民间艺术之乡”。     

我国商业银行市场营销现状分析

作通过对当前我国银行业市场营销现状的分析，提出了市场营销的策略、方法和建议等。     

电子商务条件下我国物流模式的选择——综合物流代理模式

本文针对电子商务条件下现代物流的新特点和我国物流现状,提出在新的条件下选择适合我国国情的物流模式,即综合物流代理模式。它是由一家在物流管理经验、人才和技术上均有一定优势的企业通过建立一个综合物流代理的管理体系,对电子商务交易中供求双方的所有物流活动进行全权代理的业务活动模式。     

iTV: A major opportunity for financial services,or not?

Interactive television has arrived, thanks to substantial technology investments that have been made by Sky and others. It is growing in importance as innovative interactive applications are developed for broadcast programmes (eg the BBCi service and Big Brother), and for advertising — and will develop further when broadband deployment gets to critical mass. Readers should not expect a television-variant of the world wide web, however. This was tried during 2000–2002 in the form of web look-alike, interactive ‘walled garden’ sites, and failed to attract critical mass footfall. The model has evolved and now revolves around interactive content synchronised with broadcast, which offers financial services companies an interesting new way to increase awareness and to differentiate the service presentation. Furthermore, over the next ten years, broadband is expected to usher in a new era of personalised television — in which specialised broadcasts (such as personal pensions advice programmes) can be made available on demand. The observations in this paper are mainly drawn from the UK, where digital television penetration is high; the lessons can be applied more broadly, however, and are relevant to any organisation thinking of promoting its service through entertainment channels.