中小企业人力资本价值探析

近年来,我国中小企业得到迅速发展,在发展经济、提供就业等方面都做出了积极的贡献。而中小企业中人力资本究竟价值几何越来越受到理论界和企业关注。本文从无形资产的角度考虑人力资本的价值,希望能起到抛砖引玉的作用,让中小企业和学者可以从更多的角度评估人力资本的价值。     

浅析中小企业模仿创新过程

文章系统的分析了中小企业模仿创新的特征；给出了模仿创新的过程模型；指出了中小企业自身的吸收能力、本企业与模仿对象的“知识距离”和中小企业自身的知识整合能力等因素是决定企业模仿创新成败的主要因素。     

基于eCos操作系统的仪器设备远程监控系统设计

现代仪器设备工作于恶劣环境中,传统的监控方式采用RS232、RS485等方式,其传输距离有限,不利于集中远程监控,文章开发一种基于eCos操作系统的新型远程监控系统,通过RS232接口和设备互联,实现远程信息获取功能。该系统成本低廉,采用WEB方式控制,使用方便。     

基于制度理论的中国B2B发展关键障碍因素探索

中国B2B发展的障碍不乏有人探讨,但是以前的研究者将不同模式的B2B当成一个整体,且论述缺乏理论依据。本文试图从制度和企业吸收能力的角度,构筑一个整合的理论框架来探讨不同的B2B制度模式的发展障碍。从制度的层面,我们说明了制度环境因素和旧有的制度对积聚型B2B模式的发展造成了障碍,尤其是当B2B运营者希图提供全程交易时。对于供应链型B2B,我们提出,由于新的B2B制度还处于萌芽期,企业B2B吸收能力是其发展的重要制约因素。同时,旧有的制度通过制约企业对B2B的吸收能力,间接制约供应链B2B模式的出现。     

生态哲学两种极端思潮述评

生态问题越来越成为人类特别关注的问题.怎么处理人与自然的关系、怎么对待科学技术,生态哲学中有科学主义与反科学主义两种思潮.通过这两种思潮的对比分析,得出只有用科学发展观才能逐步解决人类与自然的冲突,才能保障和谐社会的建设.     

中国大豆生产和贸易

This paper provides an overview of the economic analysis, policy debate, and methodological issues on soybean production, import and export, and impacts of GMO regulation on soybean foreign trade of China. The paper analyzes China's soybean production capability and discovers that the present yield of China's soybean plant system cannot satisfy the domestic demand. The paper also provides the method to solve such matters by using the result of a modified Cobb-Douglas model. In the third section of this paper, the impacts of GMO regulation on soybean trade and market in China are analyzed. In this section, we provide a methodological issue to analyze the impacts of such regulation on trade. The paper then explains the implicated result induced by such regulations.     

Assessing the Impacts of Capital Inflows on Domestic Economy across the Sub-Saharan Africa Countries

Using GMM models, this paper analyzes the impacts of capital inflows on domestic investment in 44 Sub-Saharan Africa (SSA) countries from 2003–2012. It is found that foreign direct investment across the SSA remains to be the largest percentage share, accounting for 35% of the total capital inflows. FDI inflows have significant positive impacts on domestic investment across the SSA in both short term and long term. Other key macroeconomic factors such as age dependency ratio, domestic economic growth, terms of trade, real effective exchange rate and trade openness also play vital roles in determining domestic investment.     

THE INCOME REDISTRIBUTION EFFECT OF CHINA'S PERSONAL INCOME TAX: WHAT THE MICRO‐DATA SAY

This article uses continuous micro‐level data to investigate the income redistribution effect of the personal income tax (PIT) in China beginning in 1997. We find that the average tax rate plays a larger role in determining the income redistribution effect of PIT than tax progressivity does. Although tax progressivity decreased as a result of rising personal incomes and a constant PIT policy prior to 2005, the income redistribution effect of the PIT improved as a result of the higher average tax rate. The tax reform beginning in 2006 increased tax progressivity while decreasing the average tax rate, thereby weakening the income redistribution effect of the PIT. Further analysis indicates that the middle‐income group was the only net loser before 2005, but it benefited from the PIT policy reform. A cross‐country comparison shows that China has a lower PIT burden and higher progressivity than developed countries; in fact, China's levels of progressivity and tax burden are similar to those of Latin American countries. (JEL H24, D31, H31)     

开展绿色信贷对银行竞争力的影响分析——以兴业银行为例

绿色、环保是实现经济可持续发展的重要手段.近年来,绿色金融之风正悄然兴起,开展绿色信贷将成为未来信贷业务发展的重点.我国最早开展绿色信贷的是兴业银行.作为我国商业银行中碳金融的倡导者,兴业银行一直投身于实践,在发展碳金融方面开创了多个“中国第一”,其各项数据更具代表性.以其为研究对象,通过净利润、总资产、不良贷款率等指标,分析开展绿色信贷业务对银行竞争力的影响,为银行业开展碳金融业务提供依据,并从中总结出能够支持碳金融市场长期发展的宝贵经验.     

简述杜邦分析体系的应用

在财务管理领域,杜邦财务分析体系,是一种非常优秀的财务管理工具。其中比较突出的特点,就是从净资产收益率出发,通过分析各主要财务比率指标间的内在有机联系,从而对企业的财务状况及经济效益做出综合全面的评价。不过在金融资本运作模式不断创新的今天,市场环境的变化深刻,杜邦财务分析体系日趋露出不足之处,使得传统的杜邦分析体系已不能完全满足对企业财务进行准确分析的要求。改进后的杜邦分析体系,在某些方面弥补了传统杜邦分析体系的不足。