城市社区物业管理全覆盖的多重制约与突破策略——以W市J区116个社区为分析样本

城市物业管理的覆盖程度,社区物业管理的质量好坏,深刻影响着居民生活的品位高低与和谐程度,直接关系到是否能实现党的十七大报告提出的"把社区建设成为管理有序、服务完善,文明祥和的社会生活共同体"的目标.     

关于农村税费改革的回顾与思考

通过安徽省近三年的试点,农村税费改革大大减轻了农民的负担,规范了税费的征管,进一步改善了农村党群干群关系,取得了积极的成效,但农村税费改革仍是初步的,还存在不少矛盾和问题。因此,必须按照“巩固、规范、完善、配套”的要求,进一步加大对农业、农村的投入,调动基层干部的积极性,把减轻农民的负担作为治本之策。     

收益波动模型及其在香港房地产评估中的应用

将市场比较法与收益法结合起来,可以得到一个新的收益波动模型.这样的模型又分两类:即直接资本化模型和报酬资本化率模型.在收益波动模型中,使用概率统计和价值函数可得出波动系数和状态系数,然后通过使用收益均值、收益标准差、对象状态系数、资本化率(投资收益率)、收益年期等五个基本变量来评估财产的价值.本文还介绍了使用此模型评估香港写字楼和住宅的两个实例.     

产学研形式下纺织工程人才培养研究与探讨

根据我校办学定位,纺织工程专业对"产学研"教学模式进行了大胆的革新,并提出了新形势下人才培养的关键,探索"产学研"模式下校企联合育人的必要性,提高了教学的时效性,学生动手实践能力得到很大提升,达到学生毕业即可就业的目的,这为复合型技术型人才奠定了基础.     

China FAW Participates in The China Auto International (Syria) Tour

At the beginning of the new year,a new message was released from the Organization Committee of China Auto International Tour - China FAW Group Corporation and China League of Machinery Industry will jointly sponsor the 4nd China Auto International(Syria) Tour. This is the first time that the giant state-owned auto enterprise participates in the sponsor of international auto exhibition.……     

探析我国注册会计师合约鉴证业务的建立和开展

自1853年第一个注册会计师专业团体——爱丁堡会计师协会诞生至今,注册会计师的业务范围随着经济的不断发展和社会环境对注册会计师们要求的日益提高也经历了不断的拓展和延伸。通过弗林特(DavidFlint)在《审计哲学与原理导论》中的表述“审计是一种确保受托责任有效履行的社会     

设计方案论

阐述了方案在设计中的位置，价值和具备良好方案的特点以及如何寻求良好的方案。     

Strategic judgment proofing

A liquidity‐constrained entrepreneur raises capital to finance a business activity that may harm bystanders. The entrepreneur raises senior (secured) debt to shield assets from the tort victims in bankruptcy. For a fixed level of borrowing, senior debt creates better incentives for precaution taking than either junior debt or outside equity. The entrepreneur's level of borrowing is, however, socially excessive. Giving tort victims priority over senior debtholders in bankruptcy prevents overleveraging but leads to suboptimal incentives. Lender liability exacerbates the incentive problem even further. A limited seniority rule dominates these alternatives. Shareholder liability, mandatory liability insurance, and punitive damages are also discussed.     

基于游戏化思维的员工培训模式研究评述

游戏化思维在组织管理相关研究和实践中受到广泛关注,在员工培训模式优化设计领域也显示出巨大的利用价值.本文基于相关文献分析基础上,对游戏、游戏化和游戏化培训的基础概念和演进历程进行了梳理,回答了为什么基于游戏化的培训模式具有价值的问题,重点讨论了基于游戏化的培训模式设计思路,最终指出游戏化培训仍存在很多问题困惑有待探索,提出该领域未来可能的理论研究和实践探索方向.     

The effect of predation risk on cash holdings: Empirical evidence from the U.S. property‐liability insurance industry

Corporate cash holdings play a significant role in the U.S. property‐liability insurance industry yet the topic of insurer cash holdings policy has largely been overlooked by prior empirical research. While a number of studies have investigated firm‐specific factors related to cash holdings in the insurance industry, prior research has not examined how market concentration and potential predation risk impact cash holdings. We propose a new measure of market concentration and provide evidence in support of the predation risk theory. Specifically, we show that insurers exposed to more concentrated markets tend to hold more cash. Furthermore, the relation between market concentration and cash holdings is influenced by access to internal capital. While unaffiliated insurers without access to internal capital hold greater levels of cash in more concentrated markets, group insurers with access to internal capital do not hold greater levels of cash to mitigate predation risk.