我国会计师事务所规模研究——基于审计市场经验数据的聚类分析

本文采用聚类分析方法,以我国审计市场的经验数据为基础,深入剖析了我国会计师事务所规模的现状。本文找到的证据为我国审计市场中存在典型的几个大型会计师事务所,这样的大所既有国际“四大”在中国的成员所,也有我国的本土所;但是,我国本土大所与国际“四大”所相比,在要素结构上有较大的区别,而国际“四大”所之间在要素结构上也各具特色。本文还对形成差异的原因进行了简要分析。     

北京奥运给商业银行带来的机遇与对策

商业银行要关注金融政策走向,把握奥运会经济商机,加强信贷风险管理,特别是防范后奥运风险,促进业务的平稳发展。     

卓识放大器浩博乃兼容--第十一届中国国际纺织面料及辅料(秋冬)博览会隆重举行

10月26日～29日,第十一届中国国际纺织面料及辅料(秋冬)博览会在上海新国际博览中心隆重举行.素有全球采购优质面料的"集聚地"和面料行业发展的"晴雨表"之称的面料展,再次吸引了全行业的关注.     

为中法企业搭建桥梁--专访法国高级时装协会主席迪迪埃·戈巴克

<中国纺织>:中法服装合作委员会成立的初衷是什么? 迪迪埃·戈巴克:现在中国服装界有两种观点,一种是认为只要在中国国内做好的品牌就一定可以走向世界,另一种是,即使国内做的再好,也不一定能成为世界名牌.我个人的观点是倾向于第二种.     

Competitive pricing strategies in social networks

We study pricing strategies of competing firms selling heterogeneous products to consumers. Goods are substitutes and there are network externalities between neighboring consumers. In equilibrium, firms price discriminate based on the network positions and charge lower prices to more central consumers. We also show that, under some conditions, firms' equilibrium profits decrease when either the network becomes denser or network effects increase. In contrast, consumers always benefit from being more connected to each other. We determine the optimal network structure and compare uniform pricing and discriminatory pricing from the perspectives of firms and consumers.     

企业如何利用社会网络提升吸收能力

在知识经济的背景下,吸收能力被认为是企业提升绩效和增强创新的战略能力.社会网络被认为可以对潜在的吸收能力和实现的吸收能力都产生积极影响.本文从社会网络的关系层面,从外部和内部两个视角,分别阐述了社会网络如何影响吸收能力的两个维度.本文还从提升吸能力的视角,提出了有效构建和维护社会网络的措施.     

The impact of temporary uses on property prices: the example of food trucks

Food trucks represent a temporary use of vacant or underutilised land. They have been assumed to increase the livability, vibrancy and attractiveness of a neighbourhood. However, no previous study has investigated whether this effect is reflected in property prices within the surrounding neighbourhood. We investigate the impact of a food truck pod on the values of single-family homes nearby. Using a quasi-experimental design, transaction data from Portland, Oregon and a difference-in-difference specification of a spatial regression model, we find that food trucks actually represent a negative externality, and that proximity of a home to food trucks is penalised by homebuyers. The closer a home is to the food trucks, the lower is the sales price. Explanations for this effect include increased parking shortages and trash issues in a neighbourhood due to food truck visitors.     

技术要素参与分配的实施现状及效果评价——基于湖北省高新技术企业的调查分析

选取湖北省高新技术企业为调查对象,通过问卷调查和访谈收集第一手资料,研究湖北高新技术企业技术要素参与分配的实施现状,通过实施效果的评价,探索企业层面技术要素参与分配方式的组合方案及宏观层面促进技术要素参与分配的政策建议。