Does Puffery Deceive? An Empirical Investigation

This paper reports four experiments that investigated whether puffery in advertising deceives or not. The first study tested the effects of six levels of puffery on consumer perceptions of ad truthfulness and brand attitude. Study 2 tested the effect of puffery on perceptions of ad truthfulness under conditions of low- and high-product involvement. Study 3 compared puffery to fact-based claims and found that fact-based claims increased perceptions of ad truthfulness. Study 4 found that perceptions of ad truthfulness decreased when the consumer was exposed to puffery in an ad and also in a competitor’s ad.     

影响成人高等教育教学质量的因素分析及策略研究

本文结合成人高等教育教学管理实践,简要分析成人高等教育的现状,查找影响教学质量的因素和存在问题,提出了提高成人高等教育教学质量的方法和对策。     

基于可持续增长的企业财务管理策略浅析

随着经济的高速发展,国内企业直接面临国际大公司的竞争,如何维持公司的稳定、持续的增长显得非常重要.因此,探讨基于可持续增长的企业财务管理策略,对于强化企业公司治理结构,维持企业持续增长具有十分重要的意义.     

Economic Globalization:An Irreversible Process——Interview of Yu Xiaosong,Former CCPIT President

In 2001 the whole world was marveled by the milestone entry of China into WTO.Statistics show that within the decade thereafter,the Chinese imports and exports have surged by 4.9 and 4.7 times respectively;it absorbed over $700 billion of foreign investment;Over 480 of 500 top enterprises worldwide started business in China. Tracing back to the pre-WTO days,we see that it took China fifteen years' tenacious and long-lasting efforts in negotiation to gain admission to WTO from 1986 to 2001.Within the fift...     

基于票价分摊的多航节舱位控制方法

在多航节舱位控制中,航空公司通常实施桶控制,即将全程票价作为航节收益值,并据此划分等级,然后应用EMSR理论实施舱位控制。本文将影子价格引入票价分摊公式,定义分摊票价为航节收益值,拓展了单航节EMSR方法,并应用于多航节舱位控制中。通过仿真实验证明该方法可以提高航空公司收益。     

我国酒店行业财务管理之我见

随着我国市场经济的发展,酒店企业国际化进程的不断加快,财务管理工作在酒店管理中的作用日益显著.由于酒店行业的特殊性和复杂性,导致酒店的财务管理工作也不同于一般的企业,有其独特性.本文首先论述了财务管理工作在酒店经营中的重要性,然后指出了我国酒店财务管理的新特点,进而从我国酒店财务管理的现状出发,分析了我国目前存在的问题,并提出了相应的改善措施.     

专注于军事研究的美国新智库——战略与预算评估中心

战略与预算评估中心是一个以军事研究见长的新智库，它以美国国防部内部智库净评估办公室为依靠。采用净评估方法来研判世界形势，使用战争推演技术研究未来战争。它认定中国的“反介入和区域阻止”能力威胁到了美国的兵力投放。因此提出“空海一体战”理论。它还对美国在财政拮据形势下如何维持国防工业基础，如何进行军事改革，如何维持美国霸权等问题提出了独到的建议。总之，战略与预算评估中心与净评估办公室里应外合，共同推动了美国的军事改革，加速了美国遏制中国的步伐。它的成功对我发展战略智库具有借鉴意义。     

六西格玛管理在油田开发企业中的应用

结合油田开发企业实际,对油田开发企业开展六西格玛管理的关键因素及六西格管理在油田开发企业应用中取得的成效进行了分析,力求一条适合油田开发企业现场管理和降本创效的新途径。     

A measurement approach to conservatism and earnings management

This paper formalizes a two-step representation of accounting measurement and uses it to formalize a general rationale for conservatism as a measurement principle. A transaction's economic substance manifests itself in characteristics of the transaction, and an accounting rule is a mapping from transaction characteristics to an accounting report. Managers who have stakes in the accounting report are able to influence transaction characteristics. Such earnings management is ex post rational for managers but ex ante inefficient. To safeguard against such ex post opportunism, the optimal ex ante accounting rule is conservative in the sense that it requires more verification of the transaction characteristics favorable to managers. Thus, this rationale for conservatism is as general as the managers' ability and incentive to inflate transaction characteristics. By opening the black box of accounting measurement, the two-step representation also formalizes some classic accounting concepts, such as relevance, reliability, verifiability, verification, and accounting-motivated transactions.     

支撑式临时橡胶阻水坝的研究与应用

本文介绍了小水头应急阻水坝存在的问题,设计了一种支撑式橡胶阻水坝。通过对阻水坝的结构、工作原理、安全性和应用前景等方面的研究,建立了实物模型,经过试验验证了支撑式橡胶阻水坝的实用价值。