企业商业模式在宏观政策变动下的演化分析——基于房地产上市公司的实证研究

商业模式是指企业中企业战略、组织结构、交易过程、价值链和核心竞争力等一系列要素的整合。它反映了企业创造、获取和传递价值的基本原理。在回顾商业模式相关研究基础上,采用中国房地产上市公司2002-2010年的数据,对商业模式中的成本结构和收入来源结构进行了实证分析。结果显示房地产公司成本结构2007年与2004年相比、2009年与2007年相比均发生了显著变化,收入来源结构2008年之后变化速度明显加快。在此基础上,探讨了房地产宏观调控政策与房地产公司商业模式演化之间的关系,并对房地产公司的商业模式的调整提出了建议。     

屋面刚性防水和柔性防水相结合的施工技术探讨

屋面防水是建筑工程中存在的质量通病,目前,较多采用的是刚性及柔性防水两种做法。在实际施工过程中,存在一些不够重视底层刚性防水层的心理,使得刚性防水层开裂、起鼓或渗漏,这样刚性的防水层形同虚设,加上柔性防水层也存在自身的缺点,因而两者结合的施工质量必须重视。本文论述了刚性防水和柔性防水相结合施工技术的质量控制要点。     

Perceptions of task cohesiveness and organizational support increase trust and information sharing between host country nationals and expatriate coworkers in Oman

Information sharing between expatriate and host country national (HCN) employees is strategically significant. In a sample of Omani HCNs, we hypothesize and find that perceiving task cohesiveness is positively associated with HCNs’ willingness to share information with expatriates and that trust mediates this association. In addition, perceiving organizational support strengthens the relationship between expatriates’ task cohesiveness and HCNs’ trust, whereas interpersonal similarity has no influence. This research highlights important ways in which trust and information sharing may be encouraged, and that HCN–expatriate interpersonal similarity is less important to building trust when more diagnostic cues are available.     

浅谈事业单位如何健全财务内控机制

事业单位的财务内控机制是事业单位一切管理活动的基础.事业单位的财务管理与控制如果得不到重视,出现问题得不到及时解决,必然会影响到其他工作的开展.本文首先分析了我国事业单位财务内控机制建设的必要性,然后介绍了健全财务内控机制的原则,最后针对当前存在的财务管理问题提出了对策.     

开启现代绘画之门的先驱——后印象主义绘画

19世纪末西方油画发生了根本性变化,传统油画的艺术功能和写实手法在哲学观念、艺术观念的变革中趋于解体.艺术家不再通过油画形式如实描绘自然,而将油画形式作为表现自己精神与情感世界的媒介,以想象、幻想等方法构造作品.西方绘画转为用新的绘画方式来表达对世界的认识和态度及自身这致使绘画的风格变得复杂多样.哲学的语言学的转向同时也带动了艺术风格的转变,绘画风格走向多元化.     

粉饰会计报表导致会计信息失真的成因及对策

信息真实、完善的会计报表有助于投资者做出正确的决策,并为企业的债权人提供可靠的信息,还有助于国家进行宏观调控,最重要的是为企业的经营提供有力的支持.因此,采取有效措施避免因粉饰而出现的财务报袁失真现象,完善会计报表的有效性和价值性具有一定的现实意义.     

Moderators of the negativity effect: Commitment,identification, and consumer sensitivity to corporate social performance

Numerous studies have identified constructs such as commitment and brand familiarity as moderators of negativity effects. However, boundary conditions for this moderation have yet to be identified within a retailing context. This study tries to rectify this gap in the literature. This study finds that three factors (commitment, consumer–company identification, and consumer sensitivity to corporate social performance) moderate attitude change toward a retailer following exposure to moderately negative (vs. positive) publicity. However, given extremely negative information, the buffering effects of the moderating factors disappear, and attitude changes are significant for all consumers. © 2009 Wiley Periodicals, Inc.     

Corporate response to an ethical incident: the case of an energy company in New Zealand

The ethical behaviour and social responsibility of private companies, and in particular large corporations, is an important area of enquiry in contemporary social, economic and political thinking. In the past, a company's behaviour would be considered responsible as long as it stayed within the law of the society in which it operated or existed. Although this may be necessary, it is no longer sufficient. In this paper, we examine an energy company's response to an ethical incident in New Zealand which prompted different responses across the country about the role of business in society. Thus, we argue that when a corporation is accused of unethical behaviour, executives of the company are usually compelled to offer responses to defend their actions and corporate image. Further, we use communicative response model, social issue life cycle theory, and organisational learning, to analyse the incident and how the company responded. Using social issues life cycle theory and organisational learning theory, we demonstrate that sustained pressure can potentially trigger a change of strategy that may serve to improve the ethical posture of a corporation and thereby improve the corporate image long term. We conclude that, although corporations may understand the significance of social issues to the performance and success of their business, this same understanding does not always translate into meaningful social action.     

转化医学团队构建的经济学分析

加快转化医学发展,促进医学模式转变是医学研究发展的必然趋势。转化医学团队是联系基础医学和临床实践的纽带,根据转化医学的特点,从经济学的角度分析转化医学团队构建中的若干关系,据此提出有利于团队构建的建议,鼓励科研人员组建转化医学团队的积极性。     

浅谈河南电力通信综合网管系统的实用化建设

随着电力通信综合网管系统的广泛建设,实用化水平的高低已成为其能否发挥效益的关键因素。本文主要阐述了河南电力通信综合网管系统在资源入库、数据存储、方式管理、检修处理、系统互联等方面所做的实用化探索和尝试,并对未来的实用化道路提出了新的要求。