知识型企业人力资本主导企业剩余权的依据

知识经济的到来改变了人力资本在企业中的地位，知识型企业的经济特征显示人力资本所有者是企业的主导者，人力资本的独特性决定他们是企业价值的真正创造者，知识型企业中人力资本应该主导企业剩余权的分享。     

Forecasting UK house prices: A time varying coefficient approach

Previous studies of UK house prices, developed from the demand and supply ofhousing or from the asset market approach have been poor in terms of robustness and ex-post forecasting ability. The UK housing market has suffered a number of structural changes, particularly since the early 1980s with substantial house price increases, financial market deregulation and the removal of mortgage market constraints through competition. Consequently, models which assume that the underlying data-generating process is stable and apply constant parameter techniques tend to suffer in terms of parameter instability. This article uses the Time Varying Coefficient (TVC) methodology where the underlying data-generating process in the UK housing market is treated as unstable. The estimation results of the TVC regression of UK house prices is compared with those obtained from three alternative constant parameter regressions. Comparisons of forecasting performance suggest the TVC regression out-performs forecasts from an Error Correction Mechanism (ECM), Vector Autoregressive (VAR) and an Autoregressive Time Series regression.     

昌黎缝纫机零配件产业集群发展策略研究

产业集群作为一种新兴的经济发展模式和区域经济的基础特征,已经成为区域竞争优势的重要支点。本文介绍了昌黎缝纫机零配件产业集群的基本情况,指出了其发展过程中的一些问题,就此提出了发展策略。     

我国商业银行的服务定价策略选择

加入WTO以后，外资银行大举进入中国，为了增强我国商业银行的竞争力，我国正逐步建立银行服务收费制度。然而，不同银行对此反应也截然不同。对此，笔者认为与存款有关的服务收费与否以及多少取决于商业银行自身的市场定位与营销策略，存款定价可以用来为银行的各种服务形成特定的客户基础。     

Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing

This paper examines the role of downward earnings management and political connection on the receipt of government subsidies and market pricing of subsidies. Using subsidies data hand-collected from Chinese listed firms over the period 2004–2014, the results show a significantly positive association between downward earnings management and the receipt of government subsidies. The results also reveal that a firm's political connection is conducive to securing subsidies for poor performers, but not for good performers. Market pricing analyses demonstrate that share markets value subsidies positively in general, but the effect is ameliorated in firms conducting downward earnings management. No discernible difference is found between the market pricing of subsidies received by firms with political connections and those without.     

再谈环境保护税设置——基于两类竞争制造企业环保技术创新策略的演化博弈

利用演化博弈模型分析处在竞争的两类制造企业(在位企业和进入企业)的环保技术创新策略问题,考量以环境保护税为主体的环保规制如何科学设置才能更好地促进制造业企业的环保创新.研究发现:创新效应和市场需求均影响企业创新策略演化的均衡结果,并在两阶段博弈分析的基础上,得出市场需求和创新效应共同作用下两类制造企业的生产策略选择方案.因此,环境保护税的改革与实施应注意掌握好时点,税率的设置应充分考虑不同行业环保创新效应和产品市场需求,进行区别化的、动态的税率设置,并加大其他税种对环境保护税的支持.     

完善农村信用社小额信贷市场营销策略的思考

农村信用社作为农村金融改革中推广小额贷款的主力军,对于促进农业结构调整和农民增收,改善农村信用环境,发展地方经济起到了积极的作用。为进一步完善农村信用社小额信贷市场,其营销策略是:加强队伍建设,提升营销水平;强化奖惩激励,促进积极作为;创新服务品牌,赢得客户青睐;细分市场客户,区别贷款价格;实施诚信战略,优化营销环境。     

Does the Reporting Location of Other Comprehensive Income Matter? The Investor's Perspective

In the context of changes mandated by the Chinese Ministry of Finance in January 2009 regarding the location in which other comprehensive income (OCI) is reported, this paper finds that reporting OCI on the performance statement significantly improves its value relevance. The improvement is driven by two OCI items: unrealised holding gains/losses on available‐for‐sale securities and the share of other comprehensive income of investees under the equity method. Our results show that the OCI reporting location matters, which supports the psychological perspective that investors pay more attention to salient information. Our findings lend strong support to the approach of standard setters in reporting OCI on the performance statement.     

基于台风危害的厦门地区园林树木受损 原因研究

基于2016年9月16日1614号台风对厦门绿地的严 重影响，通过为期2个月对台风现场实地调研以及相关部门抢 险的数据统计，第一时间了解此次台风中厦门重要园林树种的 受害状况，分析树木在台风中的受损原因。台风灾害发生后给 厦门市的园林树木以及景观带来巨大的损害，因此对于厦门地 区园林树木受损原因的研究非常有必要。研究了受损原因后， 才可以在灾前以及灾后对重要的园林树木种进行栽培养护管 理，增加厦门绿化的抗灾能力以及灾后的及时恢复工作。     

技术创业型企业孵化资本投入的风险管控——来自多案例对比

待孵化的技术创业型企业同时具有概念性技术向差异化产品转化的高风险与产品异质性被认同后溢价评估的高收益特点，导致其投资者多处于隔岸观火却欲罢不能的的孵化投资矛盾中。对孵化资本实施有效的风险管控，成为吸引外部资本投入的关键。基于此，选择在可创概念选育与技术创业孵化领域探索出高成功率路径的概念证明中心、YCombinator和创新工场为研究案例，分析其在创业项目筛选、孵化资金运营等关键环节的风险管控方式，以期完善我国孵化资本管控理论、助力我国商业孵化器提高资金风险管控能力、促进外部资本投入。