非居民个人外汇管理政策反馈及深度研究

随着我国对外开放的深入化、外资银行准入的全面化、交易方式创新的国际化．现有非居民个人外汇管理模式和手段必将面临新的挑战。本文对新形势下如何提高非居民个人外汇监管水平和服务效率．保持国际收支平衡，维护国家经济金融的安全稳定，进行了深入分析及研究。     

巴西、阿根廷税法体系及借鉴

巴西、阿根廷税收立法层次高,以宪法规定税收权力和税收立法的主要方面,并以国家税收法衔接宪法和税法。两国税种设置较全面,按照联邦、州或省、市三级分别设立税种,各级政府的税收配置也较合理。     

新环境下电网公司财务管理对策研究

在分析电网公司理财环境发生新变化的基础上,提出了树立现代理财观念、确立正确的理财目标、树立良好的理财形象、拓展财务管理视野、构建财务管理体系的思路。     

GEM research: achievements and challenges

This article analyzes the content and evolution of research based on the Global Entrepreneurship Monitor (GEM) project. We conducted a rigorous search of articles published in journals within the Thomson Reuters’ Social Sciences Citation Index^® through an exploratory analysis focused on articles using GEM data. The main findings of this study reveal that the institutional approach is the most commonly used conceptual framework. Also, although there are still few academic publications using GEM data, the number of articles is increasing, as are opportunities for future research.     

Is the leadership style important in R&D departments in Spanish industrial companies? An empirical analysis

This paper aims to thoroughly look into the effects of the differences between the diverse leadership styles on innovative outputs (intensive, efficient and eco-efficient) in Spanish industrial companies. A questionnaire for the factories was sent and was received between the months of September 2013 and June 2014. A total of 142 valid questionnaires were received. Several regression models were used in the empirical analysis. The results show that charismatic leadership positively induces an intensive innovative output, at the same time as it improves firms’ eco-efficient innovative output. Likewise, the individualised consideration that characterises transformational leadership makes this leadership style produce positive results on the whole group of innovative outputs considered. At the other end of the leadership spectrum, the transactional style causes negative effects on the relationship between innovative activity and innovative outputs, and more specifically, on the efficient innovative output.     

设计之上龙凤翱翔

说到龙凤，人们很容易想到古时宫廷中的物件，大到建筑，小到器皿、服装、首饰……龙凤图形随处可见。当龙凤从宫廷走向民间，人们对这个象征权贵吉祥的图形，更是钟爱有加。即使时间的河流已至21世纪的现代，尽管人们的审美观已发生巨大改变，但龙凤这个古老而独特的东方文化符号，依然为大多数人所追崇、喜爱，足见中国人对龙凤图形的情有独钟。     

全覆盖

终有会一天，人类居住的地球在任何需要的地方．都会有互联网接入信号的。在连续几个计划与投资破产、失败之后——包括比尔·盖茨——近两年，全球最知名的创新公司谷歌（Google）和“脸谱”（Facebook）在互联网普及方面均有令人瞩目的新动作。     

Fractional integration and cointegration in merger and acquisitions in the US petroleum industry

This article employs methodologies based on fractional integration and cointegration to analyse the time-series properties of merger and acquisitions (M&A) activity and crude oil prices in the US from 1980 to 2012. Our results indicate that an increase in the crude oil price produces a significant increase in the M&A data between 2 and 3 months after the initial shock.     

Using templates and linguistic patterns to define process performance indicators

Process performance management (PPM) aims at measuring, monitoring and analysing the performance of business processes (BPs), in order to check the achievement of strategic and operational goals and to support decision-making for their optimisation. PPM is based on process performance indicators (PPIs), so having an appropriate definition of them is crucial. One of the main problems of PPIs definition is to express them in an unambiguous, complete, understandable, traceable and verifiable manner. In practice, PPIs are defined informally – usually in ad hoc, natural language, with its well-known problems – or they are defined from an implementation perspective, hardly understandable to non-technical people. In order to solve this problem, in this article we propose a novel approach to improve the definition of PPIs using templates and linguistic patterns. This approach promotes reuse, reduces both ambiguities and missing information, is understandable to all stakeholders and maintains traceability with the process model. Furthermore, it enables the automated processing of PPI definitions by its straightforward translation into the PPINOT metamodel, allowing the gathering of the required information for their computation as well as the analysis of the relationships between them and with BP elements.