论政策调整给房地产评估业带来的机遇与挑战

房地产评估行业的发展与国家的房地产发展政策密切相关,本文针对近期已经和即将出台的一些政策调整,如税费改革、农村集体建设用地使用权流转改革、征地补偿的市场化改革等方面来分析其对房地产评估业的发展将带来那些机遇、问题及影响。     

我国国债项目的博弈分析

本文利用博弈论对我国国债项目申请时期地方政府前期准备不充分、国债项目建设时期地方政府低效运行国债资金的现象进行了分析。根据分析结果,本文提出了相应的建议。     

美国公司确定资本成本的方法分析

资本成本已成为财务理论中信息含量最为丰富的概念,如何确定资本成本是企业和投资者必须解决的问题。本文介绍美国公司确定资本成本的方法,以期对我国企业的理财提供参考。     

“风高”后的“云淡” 郭家学 窝心的7.5亿

郭家学喜欢“9”，都说这是郭的幸运数字。     

储油罐罐底腐蚀状态分析及对策

针对某油库#7汽油罐存在的罐底腐蚀问题进行分析总结,并根据腐蚀状况提出了相应的防腐措施.佑这些措施在一定程度上增强了储油罐底板的抗腐蚀能力,延长了油罐的使用寿命.     

Weekly pattern in higher moments: An empirical test in Hong Kong stock market

This paper provides a direct test on the day-of-the-week effect on higher moments of stock returns and compares across different industrial sectors of the Hong Kong market. Empirical results show that daily returns of six different industrial sectors on all weekdays are non-normally distributed. The hypothesis of equal higher moments is rejected by most pairs of weekdays, particularly the Monday-Tuesday pair, for all indices, supporting the existence of the day-of-the-week effect on higher moments. The results also show that the weekly pattern on volatility and higher moments cannot help explain the weekly pattern on mean returns through the concept of risk premium. Further analysis shows that Rogalski’s effect exists on the higher moments because the day-of-the-week effect exists only in non-January months.     

我国借款费用准则与美国的比较

本文通过对比中关会计准则关于借款费用资本化的规定，从权益理论及相关准则出台的背景探讨两者差异背后隐藏的原因，并得出在当时情况下两者相关规定的产生有其必然性，但随着我国会计理论与实践的进一步发展，我国应取消借款费用资本化规定的结论。     

红酒营销新招

随着中国葡萄酒行业在近几年的急速发展，行业内竞争对手之间的竞争激烈程度也进一步的加剧。而各个品牌企业要保持和提升现有消费者的忠诚度，抢夺竞争对手的目标消费群体进而挤占其市场份额，就需要与市场进行有效的沟通，此目的无非是要通过品牌企业的营销传播来实现。因此，葡萄酒品牌企业在制定一系列营销传播计划的过程中就须关注本身方案及其执行的有效性。     

丰田佳美3VZ-EFI电控发动机各传感器的检测

电控发动机传感器主要是用来控制发动机的喷油正时、喷油量、点火时刻以及其他的修正信号,传感器出现故障时影响发动机的正常运转。发动机出现故障时除了机械故障以外,大多数出现在发动机的传感器和控制电路方面,掌握传感器的检测对维修是非常必要的,为了使维修人员在维修过程中尽快找出故障,本文针对丰田3VZ—EFI发动机传感器的检测方法进行论述。     

To Help or Not to Help? The Good Samaritan Effect and the Love of Money on Helping Behavior

This research tests a model of employee helping behavior (a component of Organizational Citizenship Behavior, OCB) that involves a direct path (Intrinsic Motives → Helping Behavior, the Good Samaritan Effect) and an indirect path (the Love of Money → Extrinsic Motives → Helping Behavior). Results for the full sample supported the Good Samaritan Effect. Further, the love of money was positively related to extrinsic motives that were negatively related with helping behavior. We tested the model across four cultures (the USA., Taiwan, Poland, and Egypt). The Good Samaritan Effect was significant for all four countries. For the indirect path, the first part was significant for all countries, except Egypt, whereas the second part was significant for Poland only. For Poland, the indirect path was significant and positive. The love of money may cause one to help in one culture (Poland) but not to help in others. Results were discussed in the light of ethical decision making.