技术与知识密集型服务——企业价值竞争的制高点

现代企业竞争是顾客需求为导向而展开的价值竞争,企业要长期生存,就必须做到持续地准确且低成本地满足易变的消费者个性需求。技术与知识型密集型服务是现代企业竞争的制高点。开发和提供技术与知识型密集型服务,不仅仅是获取竞争优势的重要途径,而且是企业战略转型的基本方向。     

境内外审计报告税后净利差异之实证分析

我国B股上市公司实行双重审计制度,必然导致境内外审计报告税后净利存在一定差异.本文从近年来境内外审计报告税后净利差异程度的现状、差异趋势、差异之影响因素等三个方面加以检验,结果表明,境内外审计报告税后净利差异虽然有所降低,但按中国会计准则及相关会计制度审计的税后净利与按国际财务报告准则调整后的税后净利相比差异普遍偏高,这些差异较大程度上反映了会计准则的差异,但无疑也包含审计职业判断的差异.     

China Set to Overtake the US and Dominate Global Trade by 2030

Emerging and developing economies to make up significant share of global output China is expected to overtake the US,and dominate global trade by 2030.Together with China, emerging economies like Indonesia,Malaysia, Nigeria,Saudi Arabia and India are also poised to play an increasingly important role in the top sea and air freight routes in 20 years.These findings are revealed in the latest PwCFuture of world trade:Top 25 sea and air freight routes in 2030report. In the report,PwC economists use special ...     

浅谈拖欠农民工工资的有效约束机制

农民工工资被拖欠问题,一直是现代社会高速发展中不和谐的一面.正确处理欠薪问题,无论是对政府,还是企业都是至关重要.我根据导致农民工工资被拖欠的原因,对约束欠薪的机制进行了如下分析.     

真空快速润麦工艺参数的试验研究

通过实验室试验,探索影响真空快速润麦的主要因素,对真空快速润麦工艺参数进行研究分析,为建设工业自动化生产线成套装备的设计提供技术支撑。     

国际大宗初级产品价格波动对中国的影响

文章通过分析以美元计价的铁矿石和原油等大宗初级产品价格波动的特征和原因,研究了初级产品价格波动对中国的影响机制和渠道,同时提出了应对初级产品价格波动的对策。     

Migrate or not? The effects of regulation SHO on options trading activities

In this study, we investigate the effects of stock short-sale constraints on options trading by exploiting two US Securities and Exchange Commission rule changes under Regulation SHO: Rule 203 (locate and close-out requirements) and Rule 202T (temporary removal of short-sale price tests). We find that stock short selling activities decrease (increase) significantly after Rule 203 (Rule 202T) implementation, supporting the validity of Rule 203 (Rule 202T) as an exogenous increase (decrease) in short-sale constraints. Options volume increases significantly after Rule 203 went into effect and the result is more pronounced among firms with lower levels of institutional ownership and smaller options bid-ask spreads. Therefore, the evidence from Rule 203 suggests that investors may use options as substitutes for stock short sales when short selling is less feasible or more costly due to the locate and delivery requirements. In contrast, we find no significant change in the options trading volume of pilot stocks during the pilot program of Rule 202T. Overall, our results indicate that the impact of short-sale constraints on options trading varies with the types of constraints affected.     

高绩效工作系统、工作倦怠对员工离职倾向的影响研究

本文基于员工感知的视角,以工作倦怠作为中介变量,探索员工感知的高绩效工作系统对离职倾向的影响机制。通过来自企业256 个有效样本的实证研究发现,员工感知的高绩效工作系统与离职倾向显著负相关;工作倦怠及其子维度情感耗竭、玩世不恭与离职倾向显著正相关,而子维度成就感低落与离职倾向相关性不显著;工作倦怠在员工感知的高绩效工作系统与离职倾向之间起部分中介作用;员工感知的高绩效工作系统可通过影响员工的情感耗竭、玩世不恭情绪,间接对离职倾向产生影响,而成就感低落的中介效应不显著。     

老房新喜

红房子里的曼陀罗 广西路上的老建筑,有着老旧的红和古朴的雕花柱廊.尽管多数都已经是百岁高龄,但仍能反映出当年的繁荣.在其中的-栋老房子内,我们发现了这问别有洞天的曼陀罗.     

住在电影里

电影不仅带给我们居住的梦想,也反映了我们居住的现实.虽然多数的电影里对住所的表现总是一带而过,但那些建筑那些场景,就是我们真实生活里的夸张与浓缩. 梦想一:精致的公寓生活 代表影片:<向左走,向右走> 隔着墙,是小提琴家与他曾经在公园邂逅的对象.两人孤独的人,却因为选择方向的不同从未见过,即使他们的距离只有一墙之隔.同样的空间,不同的装饰,上演着单身男女的爱情,这不禁让人对小户型的公寓生活浮想联翩.