像绅士那样品酒

好酒,自然是由优良葡萄品种酿造而成的,其各种成分和结构均衡协调,香气和风味饱满、丰富、怡人、悠长,不仅能反映葡萄品种的典型特征,更反映葡萄产地的风土和工艺.     

A comparative performance of conventional and Islamic unit trusts: Market timing and persistence evidence

It is expected that the returns and resistance of Islamic mutual funds will be different from conventional mutual funds as the former have limited choices for portfolio diversification. This article analyses the performance of conventional and Islamic unit trusts for the period February 1995 to July 2012 in the Malaysian market, one of the most developed Islamic mutual fund markets. The performance analysis is based on four parameters: (i) risk-adjusted returns of unit trusts; (ii) market timing abilities; (iii) selection performance; and (iv) persistence. The results of this study suggest that the returns of both conventional and Islamic unit trusts have outperformed the market throughout the sample period. The results for market timing and selectivity are mostly the same for both categories of funds. However, Islamic unit trusts seem to have better resistance to market downturn than conventional unit trusts. The results of this research can be used by investors to identify funds or create portfolios that are more suitable for a recessionary scenario and for fund managers to better manage their portfolio performance during times when markets are likely to fall. The findings in this article are highly relevant for policymakers, investors and fund managers to determine policy matters, deciding on investment and marketing strategy for Islamic mutual funds.     

论代建制招投标的机理和模式

所谓的代建制,顾名思义,是一种由项目出资人委托有相应资质的项目代建人对项目的可行性研究、勘察、设计、监理、施工等全过程进行管理,并按照建设项目工期和设计要求完成建设任务,直至项目竣工验收后交付使用的项目建设管理模式.这使管理的技术及手段趋于现代,保证了工程质量、进度,并提高了投资效益.     

我国房地产上市公司并购绩效问题及对策探究

本文针对房地产上市公司并购中出现的问题,结合当前的经济政策分别从政府角度、行业角度、房地产上市公司自身角度提出相应的对策。     

基于应用层通道的局域网出口流量控制策略设计

广域网流量需求的急剧扩张和局域网运营方出口带宽的矛盾迫使流量控制节点被部署到局域网关键链路当中。分析了网络用户的流量需求。从局域网运营方的角度出发,阐述了基于应用层通道的流量控制的原理、原则和目标。设计了流量控制的四类通道和两种策略的方案。     

子宫输卵管造影术126例观察及护理

子宫输卵管碘油造影术是治疗不孕症常见也是最有效的办法之一,而正确的护理是促进手术成功的重要方面,本文根据我院实例介绍,探讨了子宫输卵管碘油造影术的观察和护理工作。     

文拉法辛与阿米替林治疗年轻女性首发抑郁症对照研究

目的研究文拉法辛治疗年轻女性首发抑郁症的有效性及安全性。方法采用随机、单盲对照法,将120例18～40岁的首发抑郁症女性患者分为研究组(文拉法辛)和对照组(阿米替林),疗程8周。结果研究组显效率为59.7%,有效率为87.1%,对照组显效率为60.3%,有效率为86.2%,两药差异无显著(P>0.05)。治疗第2周末,研究组的HAMD减分率高于对照组(t=2.68,P<0.05)。治疗第4周末,研究组的TESS评分低于对照组,两组差异显著性(P<0.05)。结论文拉法辛治疗年轻女性首发抑郁症有效且不良反应较少,依从性好,耐受性好。     

Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy

Since the late 1990s, reported U.S. imports from China and Hong Kong have regularly and increasingly exceeded reported exports of China and Hong Kong to the United States. This discrepancy, which is not caused by re-exporting through Hong Kong, varies by product categories, and in some cases takes the opposite sign. In this paper, we focus on China's direct exports to the United States. Using a model that allows for simultaneous misreporting to two authorities, we find strong statistical evidence of under-reporting exports at the Chinese border to avoid paying value-added tax (VAT). The value of VAT avoided is estimated at $6.5 billion during 2002–2008, and the associated understatements account for approximately two-thirds of the discrepancy. We also provide evidence of tariff evasion at the U.S. border, in particular for related-party transactions, and indirect evidence of transfer pricing and evasion of Chinese capital controls. An estimated $2 billion of U.S. tariff revenue is lost due to such evasion during 2002–2008, which reduces the apparent size of the statistical discrepancy.     

现代信息技术背景下的历史学教育的新发展探讨

在现代信息技术背景下,历史学教育的模式和方法都必须做出相应的调整,以满足现代教育工作的实际要求.在我国的各个教育层次都开展了历史学的教育,旨在促进当代青少年掌握扎实的历史知识,为今后的专业发展奠定坚实的基础.在现代信息技术不断创新和应用的背景下,加强对于历史学教育创新发展趋势的研究是必不可少的,也是国内历史教育界应重点解决的问题之一,本文就此作以简要的探索和讨论.     

上海中货实行财务经理委派制的实践与探索

由于企业的体制构成复杂,适应市场经济的法律体系也不完备,社会监督还不健全,导致部分企业的国有资产及收益流失,财务监督弱化,会计基础工作落后,会计信息失算等问题的出现.因此对下属企业经营情况如何监管成为各公司急需解决的难题本文阐述会计委派制的几种形式及各自的优点与不足.随后分析了上海中货集团公司财务管理中存在的主要问题及实行财务经理委派制的背景,并通过财务经理委派制在上海中货所属企业的具体实践,论述了委派财务经理的职权与责任及对委派财务经理的管理与考核,以及实行财务经理委派制以后取得的主要成效.最后对财务经理委派制在上海中货具体实践进行思考和总结,并对财务管理委派制为什么会取成功进行了详细的论述.