上海浦东新区、北京海淀区、深圳市创新创业环境比较研究

上海、北京、深圳等城市先后提出了建设全球或区域科技创新中心的目标,并出台了相应的战略规划,而良好的创新创业环境是科技创新中心建设的关键。浦东新区作为上海全球科技创新中心的核心功能区,承担着重要使命。该文在对2011-2013年浦东新区、海淀区、深圳市三地940家企业的专利数据、58份政策文件分析,以及对齐耀动力、振华重工、展讯通信等8家企业与上海下一代广播电视网、上海RFID等2家产业技术创新战略联盟的实地调研基础上,将浦东新区与中国科技创新先行城区北京海淀区、广东深圳市进行创新创业环境的比较研究,提出了优化浦东新区创新创业环境的政策建议。     

基于CFD的摩托车流场分析及优化

为评估摩托车前通风板设计的合理性及发动机本体的散热效果,以某摩托车为研究对象,采用C FD仿真分析方法对摩托车流场进行数值模拟,依据流场分析结果针对性地进行优化,并选取散热性能较好的前通风板方案进行详细优化.结果表明:前通风板的格栅角度为6.8°时,缸头表面平均风速最佳,且缸头表面平均温度最低;随着格栅角度的继续增加,缸头表面风速降低且平均温度升高,不利于散热.基于6.8°的格栅进风角度进行了前通风板工艺化方案设计,经模拟及实验验证,工艺化方案相较于原通风板结构,整体散热提升明显,缸头平均温度降低约35℃.该研究结果可作为整车散热优化方案选择及整车开发的理论参考.     

Accounting in Turkey

Turkey is a developing country in the Middle East, and is attracting an increasing number of foreign investments and joint ventures. However, the Turkish accounting system is not one of the topics that is studied in detail, the language barrier perhaps being the main reason. As the amount of foreign investment and the number of joint ventures increase and the Turkish stock market develops, a new responsibility will fall on accountants to disclose and discuss the current accounting system in Turkey. This paper attempts to fill this gap by describing the current accounting system and state of the profession in Turkey.     

国有企业实施电子商务与管理创新

我国国有企业在实施电子商务过程中尤其要重视管理创新与电子商务相适应。本文主要阐述了电子商务在国有企业的实施产生的对企业管理理念、组织结构、生产管理和营销管理的创新。有一定的借鉴意义和参考作用。     

从人力资本角度浅议我国企业家薪酬模式

企业家是具有特殊价值的人力资本,而企业家作用的发挥取决于其人力资本薪酬模式确定的合理程度,本文从企业家人力资本特性及我国企业家报酬收入现状出发．初步探索了企业家人力资本薪酬模式。     

生产率变动中的规模报酬和技术进步——基于指数法的研究与实证分析

在非常数规模报酬的超越对数联合成本函数的基础上,引入科技资本、教育水平和市场化率三个代表技术进步的指标变量,运用微观经济理论分析和统计指数技术方法,分离出规模报酬因素和纯技术进步因素,建立了产出数量指数与投入数量指数及技术进步指标指数之间的关系模型。利用我国20个行业的投入产出数据,实证证明了行业发展存在明显的规模报酬效应,并且在所选的技术进步三因素中,教育指标是主导因素,市场化率指标的影响较小,而科技资本指标对成本的节约是有负面影响的。     

食品安全、标准化与消费者参与——以经济法视野中的企业社会责任为视角

由于相关法律和标准化体制落后、企业缺乏社会责任等原因，许多食品安全事件都在一定程度上由标准化问题导致，消费者承受了由于企业标准化缺陷所导致的食品质量生产的不利后果。尽管事后救济措施随着《食品安全法》的出台在不断完善，但是对此问题的事前预防更加重要。消费者参与企业标准化工作就是事前预防的一种重要实现形式，也是企业标准化责任社会化的重要体现，是企业社会责任的应有之意。本文以经济法的视角，从预防的角度阐述了食品安全、企业标准化与消费者参与的关系，并倡导建立企业标准化的消费者参与机制。对于我国企业社会责任、消费者运动和标准化发展，这或许不是一条捷径，却是我国市场经济走向成熟的有利选择。     

Insider trading activity,tenure length,and managerial compensation

In this study, insider trading activity is used as part of a managerial compensation structure. The wage structure changes with the tenure duration of the insider. Managers with shorter tenure rely more on insider profits as part of their compensation. On the other hand, managers with longer tenure execute insider transactions with lower profits. Different measurements of insider profits using calendar day returns of insider transactions, holding period returns for different horizons, or weighted average cumulative abnormal returns for the executive all lead to the same conclusion. The results are robust to various well-known empirical models, such as the CAPM model, the Fama and French (1993) three factor model, or the Carhart (1997) four factor model. Insider trading profits have increased in recent years overall, especially after the Securities and Exchange Commission (SEC) implementation of Rule 10b5-1 in 2000. Therefore, the design of a wage schedule incorporating insider trading activity has become more relevant.     

Risk management in Indian venture capital and private equity firms: A comparative study

Venture capitalists and private equity funds are often considered experts at investing in high‐risk projects and firms. To be successful investors, venture capitalists and private equity funds must therefore manage the many aspects of risk associated with investing in unlisted small and medium‐sized enterprises. This study examines how Indian venture capital and private equity firms manage several dimensions of risk. We analyze risk management preferences in Indian venture capital and private equity firms. A comparison between Indian and U.K. funds is presented. The results are discussed in detail. © 2005 Wiley Periodicals, Inc.