固定资产会计准则与税法差异研究

企业会计准则与税法制定目标与原则的不同导致固定资产会计与税务处理存在诸多差异。这种差异主要表现在固定资产确认、初始计量、后续计量以及处置等方面，并影响企业应纳税所得额和应交所得税的计算，增加企业的财务工作量和税务部门的税务监管难度。建议在尊重差异的基础上，加强会计准则与税法的协调，提高会计处理与税收征管工作的效果和效率。     

How Affirmational versus Negational Identification Frames Influence Uniqueness‐Seeking Behavior

This research tested the proposition that consumers presenting under a negational identification frame are more likely to choose unique products than when they present themselves affirmationally. Study 1 demonstrated this main effect in a real‐choice setting. Study 2 underlined temporary accessibilities to one's desired (undesired) identities when an affirmational (negational) identification frame is adopted. Study 3 further demonstrated that identity valence interacts with identification frames in driving uniqueness‐seeking tendency. Additionally, this effect was found to be mediated by self‐other distinction in Study 4. The research implications for both the “what” and the “how” aspects of identity‐driven consumption are discussed.     

从我国台湾地区纺织业经验看大陆企业转型升级

20世纪90年代,在成本上升和环保要求日趋严格等压力下,我国台湾地区纺织企业纷纷外移,而留守企业则实现了纺织业整体转型升级。通过对我国大陆与台湾地区纺织业的对比研究,结合台湾地区聚阳与宏远两家企业的先进案例认为,要实现转型升级,一是沿着微笑曲线的研发与营销两端延伸以提高附加值,二是通过绿色环保等手段降低单位投入与消耗。最后对我国大陆企业转型升级提出了相关建议。     

鼓励和规范中国企业海外R＆D投资的宏观政策研究

与发达国家相比，中国企业的海外R＆D投资活动起步较晚，不仅规模较小、水平偏低、方式单一，而且在实践中还面临各种各样的困难与障碍，亟需政府的规范和扶持。本文首先对中国企业海外R＆D投资的历史进行了回顾；其次，分析了目前中国企业海外R＆D投资中存在的问题；最后，在借鉴发达国家海外R＆D投资政策的基础上，结合我国实际，提出了鼓励和规范中国企业海外R＆D投资的宏观政策。     

Do leading or lagging firms learn more from exporting?

An interesting theoretical debate arises when considering firm heterogeneity in learning from exporting. One perspective intimates that technologically lagging firms stand to benefit more from exporting because exposure to technological knowledge in foreign markets allows these firms to close the gap with their more technologically endowed counterparts. A contrasting perspective posits that technologically superior firms benefit more from exporting since these firms are better equipped to translate knowledge acquired in foreign markets into innovation. Using a sample of 1,744 Spanish manufacturing firms from 1990–1997, this study empirically investigates how exporting differentially influences the patent output of technologically leading versus technologically lagging firms. We find that exporting is associated with the ex post increase in innovative productivity for both technologically leading and lagging firms. However, subsequent to exporting, technologically leading firms apply for more patents than technologically lagging firms. Copyright © 2010 John Wiley & Sons, Ltd.     

高等职业院校教学质量管理中存在的主要问题及对策

质量管理是教学管理的核心问题,直接影响到毕业生的规格和质量。笔者从高职院校质量管理存在的主要问题入手,提出了解决主要对策。     

中国第一侨乡居民休闲状况调查与研究

休闲已成为发达国家的普遍社会现象。对于国力日益强盛的中国,国人的休闲生活状况成为了世人关心的问题。侨乡是华侨及其旅居国家的人们了解中国的重要窗口,因而具备了考察和研究的价值。本文以中国第一侨乡——广东省台山市为例,对城乡居民进行了抽样问卷调查和访谈调查,对其休闲方式、休闲目的、休闲生活的满意度和休闲生活质量作了详细的分析,总结出台山城乡居民休闲生活现状,并提出提高侨乡居民休闲生活质量的若干对策和建议。     

有关建筑防水质量问题的探讨

造成防水工程渗漏的原因很多,但是从总体上看是综合性原因,即:设计、材料、施工、维修、使用等原因.本文对关于提高建筑防水工程质量的问题进行了探讨.     

基于知识产权外部商用化的知识收入研究

针对封闭式创新模式中企业知识产权闲置和知识溢出的现象,在总结开放式创新的理念和分类的基础上,提出了知识产权外部商用化的概念,并对知识产权使用率和所有权占有率进行分类讨论,概括了知识产权外部商用化的途径。得出结论:通过知识产权外部商用化获得的知识收入有别于传统的通过产品销售、劳务提供和有形资产获得的收入,前者是企业特殊的无形资产收入;提高知识收入对于企业发展具有经济价值和战略意义。