关于邮政短信平台建设的探讨

为了有效地促进传统邮政业务的发展,开拓新的邮政业务领域,创造新的业务增长点,文章对发展邮政短信业务的相关问题作了分析,并结合安徽省的具体建设条件,对邮政短信平台建设的必要性、原则以及系统方案作了具体阐述。     

朗讯BSR引领网络架构扁平化

在2006年度3GSM全球大会期间,朗讯科技率先推出基站路由器（BSR）,这项贝尔实验室的创新技术革命性地将3G移动网络的关键组件Node B、RNC、SGSN和GGSN集成到支持移动宽带业务的单一网元,从而使原本复杂的分级架构变得扁平化.2006年4月7日,朗讯BSR在200多项新技术中脱颖而出,荣获2006。     

Bureaucratic integration and regional specialization in China

Fiscal decentralization introduced as part of China's economic reform since 1979 has unleashed strong incentives for China's local governments to pursue economic development, but the same incentives have also led to local protectionist policies inhibiting the process of regional specialization. This paper focuses on the constraints or freedom with which local governments can implement their protectionist policies. Using a panel data of 29 China's regions over the time period of 1985–1997, we find that China's political system of bureaucratic integration (specifically, concurrent appointment of local government officials in the central government) imposes constraints on the local governments from practicing protectionism. We also find that the effectiveness of local protectionist policies is limited by market competition, specifically, competition from foreign-invested firms operating in China and foreign imports. Our results on the role of local protectionism remain robust to controls for the regional variations in the size of the economy and the stage of economic development.     

论商业银行核心竞争力的内涵及主要特征

商业银行的核心竞争力是商业银行在激烈的市场竞争中形成的优于竞争对手、保持竞争优势和持续发展的能力,体现了商业银行特殊的市场价值取向、抵抗市场风险和获得持续竞争优势的能力,集中反映了商业银行在市场竞争下的竞争能力和竞争优势。商业银行的知识、信息技术、经营机制、文化和伦理是影响商业银行核心竞争力的主要因素。战略价值性、独特性、延展性、系统整合性和动态性是商业银行核心竞争力的主要特征。     

上市公司利润操纵行为财务指标特征分析及防治探讨

随着中国经济体制改革不断深化,中国证券市场蓬勃发展.受历史因素影响,中国上市公司的诞生与国有企业体制改革联系密切.同时,由于企业与企业间的联系日益复杂,价值证券监督机制尚未完善,我国的上市公司中出现了相对较多的利润操纵行为.近年来,受国外思想的影响,国内部分专家逐渐将注意力放在了对上市公司利润操纵行为的研究上,该行为不但侵犯了广大投资者利益,同时也使公司自身利益受损,并对会计、审计以及证券监管等部门均造成了不利影响.     

构筑哈尔滨都市圈的布局与合作

构筑都市圈是解决目前制约我国城市发展所面临问题的有效组织形式。本文着重规划了哈尔滨都市圈的产业结构布局，并对区域内的合作途径和制约因素进行了积极探讨。     

风景道的规划设计:以鄂尔多斯风景道为例

文章首先简述了国外风景道规划设计的发展,然后对在中国发展风景道的特殊意义,以及国内已进行的风景道实践探索和理论提升进行了论述,并从总体理念与原则、目标与形象定位、景观及植物配置、游憩服务设施、交通和信息标示系统、声音景观设计等方面对鄂尔多斯风景道规划设计进行了较为详细的阐述,最后对我国风景道实践和理论的发展提出了建议.     

When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts’ Incentives

Prior research indicates that analysts do not fully adjust for the general downward bias in earnings guidance issued by management. We report the results of two experiments designed to investigate how guidance track record and analysts’ incentives jointly explain the extent to which analysts adjust for guidance bias. Our results suggest that analysts with accuracy incentives adjust for management’s track record of downwardly biased guidance when the bias is relatively small (one cent), but those with relationship incentives do not. Furthermore, the difference in adjustment is larger when the bias track record is inconsistent than when it is consistent. Also, when guidance bias is larger (two cents) relative to smaller (one cent), analysts with relationship incentives partially adjust, as they appear to strike a balance between accuracy and their desire to please management. These findings hold implications for investors, regulators, and the interpretation of prior research.