权在“你”手与新媒体营销

《时代》杂志将“你”称为2006年度人物。“你”可理解为个人、独立主体、受众和最终的消费者。如今,随着中国消费者更频繁地接触媒体,尤其是随着年轻一代能获得更多的信息,消费者拥有比以往更多的权力。毫无疑问,新兴媒体或“强强联手”的新媒体为其提供了平台。“强强联手”的新媒体无疑集中出现在互联网、手机和电视媒体中。而这些媒介的运用远远超出其原来的功能。我们将在本文中探究消     

Revenue implication of auction value in <Emphasis Type="Italic">k</Emphasis>-price sealed-bid auctions: An experimental study

In this paper, we show that in a heterogeneous bidding community with predominantly risk-seeking bidders, third-price sealed-bid auctions yield higher revenue for the seller than first-price sealed-bid auctions when the auction value is low. Conversely, when the value of the auction is high, first-price sealed-bid auctions yield higher revenue for the seller than third-price sealed-bid auctions. Existing theoretical findings for a homogeneous group of risk-seeking individuals imply that third-price sealed-bid auctions should generate higher revenues for the seller than first-price sealed-bid auctions. Our results for low-value auctions agree but our results for high-value auctions do not agree with the existing findings. We discuss the implications of this discrepancy as a function of the shift in goal orientation from a win-focus to a value-focus as the value of the auction increases.

基于氨氮减排的江苏省太湖流域化工行业结构调整研究

从氨氮排放贡献率、经济贡献率和环境效益等三方面对江苏省太湖流域28个地区和化工行业内部七个类别的氨氮排放结构进行分析研究,根据研究结果将上述地区和类别分别归为三类,即低氨氮排放贡献率—高经济贡献率、同高或同低的氨氮排放贡献率与经济贡献率、高氨氮排放贡献率—低经济贡献率。在此基础上,提出了基于氨氮减排的化工行业结构调整建议。     

门诊西药房药品调剂差错的防范措施

目的保证合理安全用药,提高门诊药学服务质量。方法结合笔者经验,从环境、管理制度、药师自身因素等着手,提出几项具体药品调剂差错防范措施。结果减少了药品调剂差错的发生,提高药学服务质量。结论防止和减少差错发生是一项长期进行的工作,药学人员应坚持不懈地努力,最大限度地减少差错发生。     

我国知识产权试点示范工作对专利申请活动的影响简

在系统梳理国家级知识产权试点示范工作的基本情况和政策法规的基础上,以第一批全国60家企事业专利试点单位为研究对象,利用国家知识产权局专利检索数据库公布的数据,对其在1985—2011年的发明专利、实用新型专利和外观设计专利的申请量进行检索和统计,分3个阶段（试点单位认定前、试点工作开展期间、试点工作结束后）对其专利申请情况进行定量分析,探讨知识产权试点示范工作对专利申请活动的影响。结果显示：在试点单位认定前,试点单位的专利申请量增长明显;在试点示范工作执行期内,其专利申请量没有发生显著变化;在试点工作结束后,企事业单位的专利申请量和申请专利的企事业单位数量都有所增加。这表明,知识产权试点示范工作的开展在一定程度上促进了专利申请量的增长,但是存在部分企业为获得认定而申请专利的现象。     

From Voids to Sophistication: Institutional Environment and MNC CSR Crisis in Emerging Markets

Why do multinational corporations (MNCs) frequently encounter corporate social responsibility (CSR) crises in leading emerging markets in the new century? Existing research about institutional impacts on MNC CSR has developed a void-based account about how the flawed institutional system allows misdeeds to happen. But the fact that such misdeeds have turned into increasing CSR crises in the new century along with institutional change is rarely taken into account. This paper combines studies of institutional voids, institutional entrepreneurship, and stakeholder theory to develop a concept of institutional sophistication, which refers to both the top-down maturation of the regulatory system that standardizes firm behavior and the bottom-up diversification and intensification of grassroots initiatives that redefine stakeholder membership. Based on this concept, we developed a framework to comprehensively demonstrate how both institutional voids and sophistication drive the MNC CSR crisis in leading emerging markets. Empirically, we established an original database that includes 309 publicized CSR crises encountered by major foreign MNCs in China, India, and Russia, 2000–2011. Through a content analysis, the paper reveals six common sophistication processes that drive the MNC crisis across contexts and also specifies stakeholder strategies that make these processes happen and vary by social problems and national contexts. We also discussed the value of studying corporate social irresponsible behavior in understanding the institution–MNC relationship.     

Board Structure and Intragroup Propping: Evidence from Family Business Groups in Hong Kong

Using earnings announcement events made by group member firms in Hong Kong, this study examines the governance role of boards of directors in curbing propping activities within family business groups. We find that earnings released by group member firms affect the stock prices of their nonannouncing group peers in a manner consistent with intragroup propping. More importantly, this effect is less pronounced when the announcing firms have a larger board or a board with a higher proportion of independent directors, but more pronounced when they have an executive director from their controlling families acting as board chairperson. Furthermore, the monitoring effect of boards of directors is strengthened for firms subject to new regulations increasing board power. Our results suggest that board oversight can mitigate propping activities.     

Joint Leverage and Maturity Choices in Real Estate Firms: The Role of the REIT Status

We explore the interdependence of leverage and debt maturity choices in Real Estate Investment Trusts (REITs) and unregulated listed real estate investment companies in the U.S. for the period 1973-2011. We find that the leverage and maturity choices of all listed real estate firms are interdependent, but in contrast to industrial firms, they are not made simultaneously. Across the different types of real estate firms considered, we find substantial differences in the nature of the relationship between leverage and maturity. Leverage determines maturity in non-REITs, whereas maturity is a determinant of leverage in REITs. We suggest that the observed differences reflect the effects of the REIT regulation, rather than solely being a function of real estate as the underlying asset class. We also present novel evidence that the relationship between leverage and maturity in both firm types can be used to moderate the effects of other exogenous financing policies.     

涉税舆情引导中的税务形象构建

网络时代传播学视野下的涉税舆情形成、变化、发展是多元价值观博弈的真实反映。税务部门应该强化传播系统内的表达意识,利用网络等新媒体平台构建良好的税务形象、增强认同。     

以应用为导向的《税收管理》课程的教学设计

《税收管理》课程作为财政税收专业的主干课程,具有很强的理论性、实践性、操作性,是培养学生实际税收操作能力的主要课程之一.为适应财政税务专业学生更广阔的就业需要,我们必须更新其教学内容,改进其教学方法,运用多种的教学手段,培养出能适应社会真实应用需要的税收专业人才.