会计信息披露的动因及现状

时代的高速发展需要可靠性与相关性并重的高质量会计信息。然而，我国各行业的会计信息质量不容乐观，人们对会计信息的真实可靠持以怀疑态度。本文探讨了我国公司会计信息披露的现状、原因及改进办法。     

我国商业银行中间业务成本管理方法综述

商业银行开展中间业务的主要目的是为了扩大营业收入和增加利润.但要促进我国商业银行中间业务的发展,如何加强中间业务的成本管理这一问题就显得非常突出.笔者在借鉴工业企业成本管理理论的基础上,结合我国商业银行中间业务的特点,对我国商业银行中间业务的成本管理方法作了全面而系统的介绍.     

在十八梯遇见巫溪

十八梯有"巫溪好物" There are "Wuxi Treasures"at Eighteen Ladders 巫溪馆总面积约1000平方米,从全景巫溪、好客巫溪、文化巫溪、品牌巫溪四个板块,介绍巫溪丰富的文化旅游资源,拓展巫溪招商引资渠道.在这里,游客可以通过5D技术体验巫溪风光,也可以购买到各种"巫溪好物",比如以龙凤木梳、巫溪老鹰茶、大宁河刺绣为代表的非遗产品,和巫溪高山土豆、甲鱼、魔芋等农特产品.国庆期间巫溪馆还推出各式各样的活动,宣传巫溪文化,吸引了很多游客.     

转换成本、网络规模与信用卡产业竞争策略比较

近年来，我国信用卡产业呈现出市场集中度逐年下降的趋势。信用卡市场的竞争融合了网络效应、兼容性及转换成本等因素，而在兼容性一定的环境下，不同银行的竞争策略往往不同。本文通过防降价均衡模型估计出2010—2012年我国九家上市银行的信用卡转换成本，并对网络规模扩张、转换成本定位以及竞争成效等进行分组比较。结果表明，股份制商业银行利用较低的转换成本吸引新客户，实现了更高的业务规模增长率；四大国有商业银行则利用高转换成本锁定其已有客户，并以高速扩张网络规模来竞争新客户，使其同股份制商业银行的业务规模增长率差异逐年下降。这说明网络产业中不同市场地位的厂商可将转换成本定位与网络规模扩张作为差异化策略，以此实现竞争优势。     

The divergence of liquidity commonality in the cross-section of stocks

This paper demonstrates that the cross-sectional variation of liquidity commonality has increased over the period 1963–2005. The divergence of systematic liquidity can be explained by patterns in institutional ownership over the sample period. We document that our findings are associated with similar patterns in systematic risk. Our analysis also indicates that the ability to diversify systematic risk and aggregate liquidity shocks by holding large-cap stocks has declined. The evidence suggests that the fragility of the US equity market to unanticipated events has increased over the past few decades.     

语用失误分析及语用能力培养策略

语用能力，即在实际的语言环境中表达和释义的能力，是交际能力必不可少的组成部分。长期以来，我国英语教学一直停留在词汇语法等语言系统的教学上，而忽视了语言环境和交际能力的重要性，从而导致学习者的语用能力长期滞后。语用能力的培养要以语用失误分析为基础，通过增加语用知识的输入、传统教学观念的转变、文化背景知识的灌输以及开展第二课堂等策略来解决。     

International business careers in the United States: salaries,advancement and male—female differences

This paper uses a survey of 514 professional employees to analyse salaries and careers in international business in the United States. Internationally oriented skills are inconsistently rewarded, and persons in internationally focused occupations are compensated at about the same level as their domestically oriented counterparts. Women receive smaller pay-offs than men for qualifications, including international ones. Thus, the human resource management practices of many American firms may not be consistent with these firms' strategies for competing in global markets.     

Sustainable Development of Electrical and Electronic Equipment: User‐driven Green Design for Cell Phones

Communication and cooperation with consumers are key to sustainable development. This article considers the environmental and user benefits of producing a sustainable product design that enable users' involvement and encourages the use of sustainable products to enhance environmental value. Depending on users' sensitivity to ecodesign for energy‐related products, six environment evaluation criteria may structure their perceptions of cell phone attributes (monitor, panel, battery, shell, modeling, lens and fingerprint). Innovative methods are needed for effective communication, as well as to encourage consumer participation in designing sustainable products that satisfy their needs. The design of product attributes appears able to enhance the sustainable development of products, through users' awareness of various environmental characteristics. This study thus proposes a unique method to understand product design structures and make cell phone design decisions that feature individualized designs. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.     

海岛地区产业演替及资源基础分析--以舟山群岛为例

改革开放以来,舟山市产业构成发生了显著变化,其经济发展过程可以划分为三个阶段。1992年前,是以产业结构渔业占绝对地位的单一结构阶段;1993—1998年,以旅游业为主的第三产业快速发展阶段;上世纪末以来,又进入了新一轮的经济发展时期,即工业产值比重快速增加阶段。根据海岛的自然资源基础和特点,在新世纪的经济发展过程中,舟山市应定位为生态型的港口旅游城市。以港口及临港工业为主导,以海岛旅游和海洋经济为特色,大力发展第二产业和第三产业。海岛地区的主导产业应体现海岛资源优势及区位优势,以集群性环保型产业为主。同时由于海岛地区淡水资源缺乏,主导产业也应着重选择低耗水型产业。     

浙江省民营企业会计管理调查与分析

至2004年12月底,浙江省有民营企业33.32万户,投资者76.23万人,注册资金3 906.41亿元,民营企业全年实现经济产值9 909.77亿元,占浙江经济的半壁江山。^[1]