公允价值在会计实务中的运用

公允价值被引入新会计准则,此举措给我国会计界带来了极大的影响,那么在会计实务中如何科学合理的运用公允价值已成为当前亟待解决的重要问题.在我国公允价值的实施才刚刚起步,在给我国会计理论带来新方法的同时,也存在一些不足之处亟待完善.本文就我国公允价值在会计实务中的具体运用问题展开论述,通过几个案例分析了公允价值在我国会计实务中的具体运用,并提出推动公允价值在我国会计实务中科学发展的建议.     

Measurement of organizational investments in social capital: The service employee perspective

This paper describes the development and validation of a measure of organizational investments in social capital (OISC). The scale development process is carried out over three stages (item generation, scale purification, scale validation), with two separate data collection phases involving a total of 735 working adults from multiple and diverse service-related workplace settings. As such, the data provide evidence for the face, content, discriminant, convergent and nomological validity, dimensionality and reliability of the OISC measure. The OISC measure is a concise, unidimensional scale that has the potential for significant usage in the development and testing of theory, as well as practical application in retail and other service provision contexts.     

Consumer Responses to Corporate Social Responsibility (CSR) in China

This research explores how consumers respond to Corporate Social Responsibility (CSR) in China with a multiproduct, comparative survey. Empirical results conclude that (1) Chinese consumers, who show a high level of awareness and trust of CSR, are more likely to transform a good CSR record into positive corporate evaluation, product association, and purchase intention; (2) Consumer responses to CSR vary across different product categories. Those firms selling experience products (vs. search and credence products) are more likely to gain consumers’ positive product associations and purchase support through CSR practices; and (3) The relationships between consumer demographics and their CSR responses are not linear, and those consumers with a middle level of age and income would respond to CSR more positively. Managerial implications are provided.     

浅析绿色分析在化工化验室中的作用

大庆油田化工集团醋酸分公司位于默经江省大庆市让胡路区宏伟工业园区,多年来,发扬大庆精神、铁人精神、精心组织生产,为百年油田做出了贡献,公司除了重视日常安全生产外,加强生产管理,对化验工作极为重视,配备精密化验仪器,组织技术人员精心管理,为公司安稳长满优生产做出了贡献,本文就此进行论述.     

浅述船舶舵机故障分析

船舶舵机对于船舶航行安全是非常重要性的,对船舶舵机的安全检查应该是一项经常的工作.因此船舶在航行前做好安全检查是必不可少的,这样才能消除或降低事故发生的可能性.     

浅论如何提高化工产品出口竞争力

本文从化工产品的出口竞争力出发,研究分析国际市场形势和我国化工产品的不利因素,提出了增强国际市场竞争力的具体措施.     

境内人民币银行卡清算市场的结构政策选择——“封堵”威胁引发的思考

Visa的“封堵”威胁源于两点：一是其境内市场战略遭遇严重挫折,二是中国银联境外受理网络不断扩张侵蚀了其境外清算收益。但本文的分析表明,在境内人民币银行卡清算市场准入终将放开这一假设预期基础上,“封堵”威胁是不可置信的。渐进式的结构重构应是境内人民币银行卡清算市场的结构政策选择。具体来说,短期内应维持中国银联在境内人民币银行卡清算市场的垄断地位,同时强化对中国银联的政府监管,使其基本具备应对国际银行卡组织竞争的能力,为准入的放开创造条件;尽早明确境内人民币银行卡清算市场准入放开的时间,最终放开市场准入,培育有效竞争的市场结构。     

业主委员会诉讼主体"暂不作规定"的法理解读

现行<物权法>和<物业管理条例>对业主委员会诉讼主体作出的"暂不作规定",是一种立法回避技术.究其法理,界定其法律性质和法律地位的社会经济条件还不具备,也是法调整功能的反映.在立法"暂不作规定"情形下,判例可以作为法的渊源,法的自由裁量权正确运用也必将推进司法实践的发展与进步.     

中国外贸增长方式转变绩效的实证研究——基于江苏数据

本文通过建立外贸增长方式综合评价体系,以江苏数据为例,对外贸增长方式转变绩效进行了实证研究。研究结果表明：量性指标显示外贸规模不断扩大,业绩突出;结构指标显示外贸结构提升业绩平平,虽然结构指标在波动中不断优化,但是优化程度不够;效益指标显示外贸效益逐渐上升,但环境效益指标较差。从总体上来看,转变外贸增长方式的任务仍然十分艰巨。