企业账务的处理方法分析

企业会计核算较以往有相当大的变化,且会对企业的资产及损益产生影响.执行新准则后,职工薪酬核算对企业当期资产、损益的影响比较大,即减少当期费用,增加当期资产.     

从“三聚氰胺”事件看比利时食品安全法规

比利时王国根据2000年欧盟颁布的<食品安全白皮书>和2006年实施新的<欧盟食品及饲料安全法规>,制定和修改完善了涵盖所有食品类别和食物链各环节的法律制度和措施.本文分析研究了这些法律,并提出有关建议.     

Perception of Risks and Preferences for Locally Grown Produce: A Marketing System Approach

In recent years, the “buy local” movement has escalated in popularity. This trend is redefining how value along the food chain is shared between producers, retailers, and consumers. A theoretical model was developed and used to evaluate how consumers formulate preferences for locally grown attributes, with an emphasis on consumers’ perceptions of food safety risk. Linkages between locally grown produce attributes, perceived macro outcomes, and value allocation to consumers are then examined using random utility discrete choice models. While results were mixed depending on frequency of purchasing locally grown produce, they do indicate that consumer preferences are driven by perceived food safety risk and other macro outcomes. For example, consumers who frequently purchase locally grown produce perceive these products to be environmentally friendly and to improve their quality of life.     

北京奥运——中国物流业的机遇与挑战

随着2008北京奥运的临近,奥运的各项筹备工作更是引人关注,成功举办奥运物流是关键因素之一,本文通过对08奥运为中国物流业带来的机遇与挑战的分析,对中国物流业的参与奥运提出建议,以促进我国物流业更好的发展。     

世界舰船技术进步千年大事记

在过去的千年中,世界舰船技术有许多重要的进展和发明: 第11世纪在整个地中海国家开始了在建造船体时使用肋骨。第12世纪在第13世纪以前,虽然许多国家已经出现了某种类型的罗经,但是,今天被承认为磁罗经的鼻祖却出自13世纪。1269年,法国政府明     

Corporate fraud as a negative signal: Implications for firms’ innovation performance

Based on signaling theory, we explore the impact of corporate fraud on firms’ innovation performance. First, we propose that corporate fraud harms firms’ innovation performance. This is because, as a negative signal, fraud makes it difficult for firms to obtain the policy, funding, and human resources needed for outstanding innovation performance. We further argue that the institutional aspects of the signaling environment (e.g., industrial competition, regional institutional development, and social trust) will influence core stakeholders’ reception and interpretation of fraud signals. These factors, in turn, moderate the signaling effect of corporate fraud on firms’ innovation performance. Our views are supported by empirical and robustness tests using Chinese A-share listed firms from 2010 to 2019.     

New Inflation Factors Looming, Anti-inflation Remains China＇s No.1 Task

As the surging pork price pushes Chinas consumer price index （CPI）, a key gauge of inflation, to the highest level in three years, new inflation factors start to emerge, posing a potential threat to th...     

All the new Styles Showing on Auto China 2006

On the occasion of Auto China 2006 from November 18 to 27, 2006, as the representative of China independent brands, Land Wind will take the theme of ＂Roads in the World, I Drive Anywhere I Like＂, leads all the new styles of automobiles to show on Auto China 2006, including X6, X9, Land Wind Fashion, and the economical coupe Land Wind CV7, which will be put into market next year.     

食品质量与安全专业与本地食品产业协同发展研究

近年来,多个院校都新设了食品质量与安全专业。在当前食品行业发展形势下,高校与食品产业紧密结合,采取多种形式全面合作,双方共建实践教学基地、食品行业培训基地和产学研平台。常州大学食品质量与安全专业多年来进行与本地食品产业协同发展的探索和实践,取得了较好的成果。     

铁矿石灼烧减量检测方法的改进

为了拓宽灼烧减量检测对象的范围,本方法根据不同种类的铁矿石,分析了水分、氧化亚铁等因素对测定结果的影响,通过加以校正,得到更准确的测定结果。