我国农产品物流发展现状及对策

在经济全球化背景下,我国农产品的竞争力面临着国际市场的严峻挑战,如何有效地为农产品开拓市场,实现其应有的价值,全面发展农产品物流正是解决这一问题的有效途径。     

丁二烯的国内外市场现状及发展前景

介绍了国内外丁二烯的生产消费现状及发展前景,提出了我国丁二烯生产的发展建议。     

基于t检验的星基增强系统完好性数据核验

针对星基增强系统（SBAS）高完好性的服务需求,提出了一种SBAS广播参数用户差分伪距误差（UDRE）的完好性核验方法。利用监测站实测全球定位系统（GPS）和地球静止轨道（GEO）卫星信号,解析GPS电文和SBAS广播差分及完好性信息,对观测量修正误差得到实测UDRE,使用t检验成对二样本分析法验证给定置信区间内广播UDRE′与实测UDRE的符合性,从而完成伪距域完好性参数UDRE的核验。伪距域的核验避免了以往位置域核验计算量大、多卫星故障检测能力差的缺点,有更好的故障检测与隔离能力。采集日本多功能GPS卫星星基增强系统（MSAS）数据并对提出的t检验方法进行验证,结果表明,所建立的统计检测量能有效地反应被监测卫星广播UDRE参数的完好性,通过确定卫星99.9〖WT《Times New Roman》〗%〖WTBZ〗置信度下的判决门限,对广播UDRE与实测UDRE判别,验证伪距误差的可信度。该结果验证了所提方法应用于UDRE核验的可行性,为SBAS完好性验证提供了技术支撑。     

The Technological Innovation Journey of Hisense Group

This case illustrates key innovations that took place in Hisense Group, one of the leading companies in the electronic appliances industry in China, from 1990s to 2010. Several factors contributed to its leading position, including strategic positioning, consistent technological innovation over decades, and an efficient administrative system. Since 1992, Hisense has paid close attention to technological innovation. It makes it clear that R&D plays a dominant role in competition. Hisense has continuously invested heavily in R&D and restructured its R&D administrative system, including the organizational framework, incentive mechanisms, project management and teamwork. Hisense’s strategy has resulted in major technological innovations. Hiview chip is a technological breakthrough, which helps the company gain competitive advantages.     

以稳外资助推稳就业

把握稳定外商直接投资的就业效应,对制定适宜的外商直接投资政策具有重要的意义.基于此,本文利用中国加入WTO并对《外商投资产业指导目录》进行修订,从而放松外资准入限制这一事实,通过建立计量经济模型,借助倍差分析法构建较为合理的工具变量,分析了促进外商直接投资对中国本土企业就业的影响.研究表明,外商直接投资的增加显著促进了本土企业的就业,并且这一结论在考虑非线性影响、国有企业改革等因素后依然稳健.此外,外商直接投资对本土企业就业的影响主要是通过影响劳动密集型企业的就业以及影响企业的退出概率来实现的.本文的研究进一步深化了对当前稳外资与稳就业关系的认识,进一步阐释了放松外资进入领域限制从而扩大对外开放的作用.     

Business ethics in China and Iceland—Contrasts and convergence

It is generally accepted that cultural differences affect individuals' approaches to ethics, but how are the effects of culture manifested in perceptions of ethics? Further, how are cultural differences displayed in such ethics-related actions as recommendations for business ethics education? Managers' responses from two starkly different cultures, China and Iceland, reveal, somewhat surprisingly, that one group's top business ethics concerns and business ethics education recommendations are at the bottom of the other group's rankings, and vice-versa, yet each appears reasonable given the cultural background. This shows how nuanced the expression of cultural differences in the realm of ethics can be and how potential practical steps may rely on perceived “top” ethical issues. Together, these findings imply that there is more to explore about the role of culture on ethical reasoning and behavior than researchers have examined to date. We provide suggestions for further research and practical applications.     

中国汇率、利率、物价等相关关系研究

在经济运行过程中汇率、利率和物价三者关系紧密、相互影响,对经济的运行具有重大的意义。汇率的低估会引发物价上升,而实际汇率又由物价所决定。利率的变化对即期和远期的汇率也会产生重大的影响。我国的通货膨胀不仅应当通过抬高利率来抑制,更重要的应该通过对人民币正确估值,合理变动人民币汇率来解决。     

制造业上市公司高管薪酬对成本粘性的影响

企业管理者的行为对成本粘性现象的产生具有直接影响,与管理者息息相关的薪酬是否会影响成本粘性成为值得思考的问题。本文以2007-2013年沪深两市制造业上市公司的相关数据为样本,研究高管薪酬水平对成本粘性的影响。研究发现高管薪酬水平与企业成本粘性水平负相关,即较高的高管薪酬会降低企业的成本粘性水平;相对于国有企业,非国有企业中这一影响更为明显。因此,企业有必要制定合理的薪酬水平以降低管理者自利行为,国有企业的监管制度和薪酬体系有必要进一步完善和提高。     

现金流量表会计要素的构建与现金流量表的编制

现金流量表作为企业三大财务报表之一 ,是提供企业现金流量信息的重要载体 ,本文从会计要素理论的角度 ,构建了现金流量表三大会计要素 ,并相应地设置了会计科目和会计账户 ,为编制现金流量表提供了一种新思路。