广东本地服装品牌的市场培育

本地原创品牌的发展塑造需要坚持,也需要本地市场的支持。品牌经营者必须充分了解市场需求,有针对性地进行市场培育,同时结合自身条件进行品牌营销,才能在市场上取胜。文章基于服装品牌消费者层次分析,提出以差异性的品牌推广方式来培育忠诚顾客的若干策略,从而提升原创品牌的市场竞争力。     

会计网络化建设存在的问题与对策

会计网络化是会计发展的必然趋势。加快会计网络化建设有利于拓宽财务管理的空间,加快业务流程的时效,提升财务管理的效能,确保资金划拨安全快捷。目前,会计网络化建设在规划设计、功能开发和运行管理等方面,存在重建轻联、重投轻用、重有轻管、重硬轻软等问题。本文中笔者从五个方面剖析会计网络化建设存在问题的原因,在此基础上,从加强统一领导,重视整体设计,完善管理机制,强化管理职能四个方面来提出有针对性的改革措施。     

从经济角度看政府职能的转变

如何提高经济效率,在经济活动中,政府行为应怎样合理定位,综观世界各国政府行为在经济中的职能不外有三种即轻视政府在经济中的职能模式;重视政府在经济中的职能模式;既有政府干预的必要,又相信市场调节能力的职能模式.中国政府应根据自己的国情,切实做好政府职能转变.     

Tolerance for uncertainty and the growth of informationally opaque industries

Hofstede's [Hofstede, Geert H. 1980. Culture's consequences: international differences in work-related values. Thousand Oaks, CA: Sage.] cross-country psychological survey of IBM employees finds that some countries (societies) are systematically less tolerant of uncertainty, while uncertainty-tolerance is shown by some theoretic models to be essential to the growth of emerging sectors about which less is known. This paper first uses Durnev, Morck, and Yeung's [Durnev, Art, Morck, Randall, and Yeung, Bernard. 2004. Value-enhancing capital budgeting and firm-specific stock return variation. The Journal of Finance. 59(1): 65–105.] methodology to identify these informationally opaque industries. The hypothesis is then made that countries characterized by high uncertainty aversion (measured by Hofstede's indicator, and two other alternative indicators) will grow disproportionately slower in industrial sectors where information is less available. Using the Rajan and Zingales [Rajan, Raghuram G. and Zingales, Luigi. 1998. Financial Dependence and Growth. American Economic Review. Vol. 88(3): 559–586.] “difference-in-differences” methodology, which is relatively free from the endogeneity problem, the study provides robust evidence of such an industrial growth pattern in 34 countries and 36 manufacturing industries. It also shows that national uncertainty aversion is not driven by underdevelopment of financial sector, inadaptability of civil law systems, lower level of economic or human capital development, labor market inflexibility, or any of many other institutional factors. The results remain robust when religious (Catholic vs. Protestant) composition is used as an instrumental variable for national uncertainty aversion. The international evidence presented helps explain why some countries are slower in embracing “new” (vs. traditional) industries.     

Multiple generation product life cycle predictions using a novel two-stage fuzzy piecewise regression analysis method

Product life cycle (PLC) prediction plays a crucial role in strategic planning and policy definition for high-technology products. Forecast methodologies which can predict PLCs accurately can help to achieve successful strategic decision-making, forecasting, and foresight activities in high-technology firms, research institutes, governments, and universities. Over the past few decades, even though analytic framework strategies have been proposed for production, marketing, R&D (research and development), and finance, aiming at each stage of PLCs, forecast methodologies with which to predict PLCs are few. The purpose of this research is to develop a novel forecast methodology to allow for predictions of product life time (PLT) and the annual shipment of products during the entire PLC of multiple generation products. A novel two-stage fuzzy piecewise regression analysis method is proposed in this paper. In the first stage, the product life-time of the specific generation to be analyzed will be predicted by the fuzzy piecewise regression line that is derived based upon the product life-time of earlier generations. In the second stage of the forecast methodology, the annual shipment of products of the specified generation will be predicted by deriving annual fuzzy regression lines for each generation, based upon the historical data on the earlier generations' products. An empirical study predicting the life-time and the annual shipment of the 16 Mb (Mega bit) DRAM (Dynamic Random Access Memory) PLC is illustrated to validate the analytical process. The results demonstrate that two-stage fuzzy piecewise regression analysis can predict multiple generation PLT and PLC precisely, thereby serving as a foundation for future strategic planning, policy definitions and foresights.     

关于高校财务管理的几点思考

伴随着全面改革的深入,高校财务管理工作应进行如下改革:一是打通内外资金渠道,实行综合财务管理;二是建立健全硬化内部财务管理制度来规划学校的经济活动;三是转变会计职能,拓宽会计领域;四是充分挖掘内部潜力,提高现有资金的使用效益.如此才能满足高等学校教育体制改革的需要.     

THE HOLIDAY EFFECT IN STOCK RETURNS: EVIDENCE FROM THE OTC MARKET

The patterns of daily returns in over-the-counter (OTC) stocks are examined to determine if a holiday effect exists in the OTC market. For the sample period of 1973–1989, test results provide evidence of unusually high returns on pre-holiday trading days and unusually low returns on post-holiday trading days in the OTC market. Additional analyses indicate that other documented calendar anomalies do not cause the pre-holiday effect, but the day-of-the-week effect apparently drives the post-holiday effect.     

迎接私营经济发展的新阶段——学习十六大报告体会之一

<正> 党的十六大在经济理论和经济发展方针方面的最大贡献有两个:一是建设全面小康社会,二是进一步发展非公有制经济,二者互为条件,相互促进,共同服从于我们党发展经济的根本目的——“提高全国人民的生活水平和质量”。用这样两个经济理论和方针来指导实践,必将带来社会主义市场经济体制的完善。     

以新思路新举措抢抓股改战略机遇

作为基层行，如何以更加开拓的思路，更加钠新的举措，认真贯彻落实上级行的决策部署，奋力抢抵千载难逢的股改战略机遇，继续保持良好的发展态势，努力实现既快又好又优的发展，是当前亟待解决的首要问题。     

"无过错责任"不是"猛虎下山"——对《最高人民法院关于审理触电人身损害赔偿案件若干问题的解释》的理解

“无过错责任”又称“无过失责任”、“客观责任”、“危险责任”、“严格责任”或“特殊侵权民事责任”，是指没有过错造成他人损害的，依法应当由与造成损害原因有关的人承担民事责任的确认责任准则。执行这一原则，主要不是根据责任人的过错，而是基于损害的客观存在，根据行为人的活动及所管理的人或物的危险性质与所造成损害后果的因果关系，它是一种不完全具备一般侵权民事责任的成立要件，也不一定直接由实施违法行为人承担主要责任的法律责任承担方式。