纺织代工企业自创品牌的路径研究

通过文献和案例研究认为,代工企业自创品牌是中国纺织行业企业发展的较好途径,并提出了代工企业自创品牌的动态路径及其特点。旨在为中国纺织行业代工企业寻找最适合自己的自创品牌路径提供参考。     

社会主义与统一多民族国家的国家建设(1947-1965)

在民族区域自治制度的奠基过程中,通过社会主义宗旨所要求的贯彻群众路线、培养少数民族干部,成功促进了中央政府和各族人民群众的直接沟通;通过让各族人民群众翻身当家做主、改善民生福祉等社会主义性质的政治举措,形塑起各族人民群众对党和国家发自内心的认同;通过民族平等之制度前提、社会主义经济制度等制度性组织模式,以及相关具体实践途径,实现了中国各族人民大团结;在社会主义国家单一制、人民共和、中国共产党领导的制度基础之上,民族区域自治成功地将国家内部的不同民族凝聚成为具备有机整体结构的"中国人民",呈现为一种促进沟通、赢得认同、实现团结、巩固统一的统一多民族国家的国家建设过程。因此,民族区域自治成功实现清末以来统一多民族国家之国家建设质的飞跃的制度要义,恰在于社会主义这一国家根本制度。     

On the tax bias against investments in fixed assets: Empirical evidence from China

China's new Corporate Income Tax Law was passed in March 2007 and took effect on 1 January 2008. We take advantage of this tax law change and use a difference‐in‐differences approach to empirically estimate the impact of taxation on asset structure. Employing the Chinese Industrial Enterprises Database from 2002 to 2008 to implement the analysis, we find evidence suggesting the presence of tax bias against investments in fixed assets. We address two potential concerns about our analysis and argue that our conclusion is not China‐specific; it is a general lesson for modern finance theory that is portable to developed countries.     

突发疫情下的中小型企业管理应对

2020年新冠疫情的突袭,对中国经济乃至世界经济都会产生影响,中小企业在激烈的市场竞争中本就如履薄冰,部分企业扛不住疫情的突击而倒闭,当然若能在疫情下艰难经营或者成功突围的企业将会获得更多的发展机会。机遇与挑战本就是相辅相生的兄弟,如何在这一场危机中存活下来并在疫情之后抓住机会发展是每一个企业家都在积极考虑的问题。     

青岛德租时期城市园林规划与设计探析

德国租借时期的青岛园林在中国近代园林中独树一帜，是世界范围的造林典范，是从造林到造园的成功探索，城市层面的建设意义突出。以史志、老照片、规划图与建设状况图等史实为依据，结合现场调研，梳理青岛园林规划，揭示其城市设计、科学生态、林业生产以及经济实用的规划思想。考证出公园、绿地以及林荫道布局在城市重要功能区；这些公园绿地既受到德国近代思潮的影响，又在地域环境中追求自然之美与森林化景观效果。希望理清青岛德国租借时期园林建设的状况，对当前我国城乡园林建设有所启发。     

Does individualistic culture impact operational risk?

Employing a sample of 2,957 operational‐risk events across 31 countries from 1990 to 2011, we find that financial institutions located in countries with higher individualism tend to have higher operational risk. This positive relation is achieved through the risk‐taking channel and the earnings‐management channel. In addition, the magnitude of operational losses is higher in more individualistic countries. The results suggest that individualism serves as an important informal institutional determinant of operational risk in an international context. Endogeneity tests and various robustness checks confirm our findings.     

Improving footprint calculations of small open economies: combining local with multi-regional input–output tables

In a small, open and resource-poor economy, import and export dependency have an ever-growing impact on local policy decisions, which makes local (environmental) policy-makers increasingly depend on global data. This increases the interest in models that link local production and consumption data to global production, trade and environmental data. The recent increase in availability of global environmentally extended multi-regional input-output tables (EE-MRIO tables) provides an opportunity to link them with existing local environmentally extended input-output tables (EE-RIO tables). These combined tables make it possible (1) to analyse the links between local and global production and consumption and (2) to study global value chains, material use and environmental impacts simultaneously. However, estimations using input-output (I–O) analyses contain errors due to imperfect databases. In this article the magnitude of specification, aggregation and time errors are estimated and compared. The results show the need to combine local datasets with multi-regional ones and show that highest detailed (country and sector levels) as well as time series of I–O tables are the way forward for using I–O analyses in local policy-making. The paper provides guidance on trading off investments in model adoption and/or extension and the reliability of estimation results.     

汽轮机安全监测系统探头安装及注意事项

安全监视系统(TSI)是保证汽轮机安全稳定运行的保护系统,包括对汽轮机转子的运行状况进行可靠的连续检测、对汽缸的机械工作参数连续地测量,记录机组启停和运行状态。通过各种TSI探头,汽轮机运转过程中的工况变化产生电信号输入到前置器,为记录、记忆设备提供信号。     

CAD/PDM系统中数据双向传递关键技术研究

本文针对CAD/PDM中数据传递关键技术进行研究,提出一种数据属性双向映射机制,实现了PDM系统数据与CAD系统数据的双向交换,为PDM系统和CAD系统之间实现无缝集成提供了一种新的方法,提高了PDM实施的工作效率。     

Anti-corruption,government subsidies,and investment efficiency

The problem of corruption in socio-economic development has long been a focus of academics and practitioners. To address this concern in China, the 18th National Congress of the Communist Party of China instituted a new anti-corruption policy. In this paper, we examine the impact of this recently enacted anti-corruption policy on the investment efficiency of subsidized enterprises from the perspective of government subsidies. We conclude that government subsidies have a significant positive impact on the overinvestment behavior of enterprises and that the anti-corruption work done by the government has effectively restrained the excessive investment behavior of government-subsidized enterprises. Further, we find that the anti-corruption policy is more effective in restricting overinvestment in subsidized state-owned enterprises than in non-state-owned enterprises. We examine the impact of the anti-corruption policy on excessive investment caused by government subsidies and enrich the body of research related to investment efficiency. We also provide empirical support for further research on the anti-corruption policy at the macro-market and micro-enterprise levels. The findings highlight the need to establish new cooperation between government and enterprises, to rationalize the distribution of administrative resources, and to promote the sustained and healthy development of the national economy.