几经整合后的济南市仓储物流市场 --对仓储物流业的调查浅析

通过对济南仓储物流业的调查，分析了济南仓储物流市场的结构、经营模式、规模、成分、价格的分布等等，说明了济南仓储物流市场总体水平不高，还需加大整合力度，大力发展现代物流。     

高职高专财务会计专业主干课程整合探索

随着市场经济体制确立和我国国民经济的飞速发展,对高职高专财务会计专业教育提出了更高的要求。为实现高职财务会计专业教育培养目标,使财务会计专业学生具有较强的业务操作能力,能胜任会计工作,必须对财务会计专业主干课程进行整合。在课程整合中要适量削减专业课,增加基础课,强化实践课,优化课程结构,形成科学合理的财务会计专业知识体系。     

The Effect of Interpersonal Influence on Softlifting Intention and Behaviour

The purpose of this study is to investigate the effect of interpersonal influence on personal software piracy, also known as softlifting. A laboratory experiment with 54 subjects was conducted, in which each subject was told to participate in a software quality evaluation exercise. However, a ploy was carried out to measure the subjects intention in software piracy under different levels of group pressure and financial gains. The results are interesting. On the intention of softlifting, both group pressure and financial gains are significant determinants. The interaction of group pressure and financial gains is also significant: when group pressure is toward pirating software, financial gains is not a relevant factor; whereas when group pressure is toward purchasing, financial gains becomes a dominant factor in softlifting intention. A further survey (with 216 college students from two public universities in Taiwan) designed to investigate the relationship between consumer susceptibility to interpersonal influence (Bearden et al., 1989) and softlifting intention/behavior. A path analysis demonstrated that normative influence was related to softlifting intention, yet information influence effect was marginal. The effect of normative influence on softlifting behavior was mainly mediated by softlifting intention. Implications are also discussed.     

会计师事务所如何向外资公司提供咨询服务

从历史上看,管理咨询是会计师事务所的衍生业务,是审计和其他鉴证类业务的延伸。从以前的国际"六大",到后来的"五大"、"四大",都有一支很强的咨询队伍。但是由于国际监管机构的导向性要求,四大中的三大已经把咨询类业务分拆了出去。咨询和审计最早分家的是安达信,他们的拆分不是因为政策的导向,是因为咨询太赚钱了,两边起了争议,所以拆开。实际上安达信和安盛(咨询部分)拆分后,自己内部又成长起了一块咨询业务,而且做得也     

Nonparametric Inference of Value-at-Risk for Dependent Financial Returns

The article considers nonparametric estimation of value-at-risk(VaR) and associated standard error estimation for dependentfinancial returns. Theoretical properties of the kernel VaRestimator are investigated in the context of dependence. Thepresence of dependence affects the variance of the VaR estimatesand has to be taken into consideration in order to obtain adequateassessment of their variation. An estimation procedure of thestandard errors is proposed based on kernel estimation of thespectral density of a derived series. The performance of theVaR estimators and the proposed standard error estimation procedureare evaluated by theoretical investigation, simulation of commonlyused models for financial returns, and empirical studies onreal financial return series.     

日本《国税通则法》的主要内容及其对我国的借鉴意义

日本《国税通则法》作为较为发达式的税收通则的代表,在其规范的细致性、条文的严谨性和制度设计的科学性上,比规模宏大的德国《税收规则》略胜一筹,对我国有相当多的借鉴意义。     

中国证券业发展对人才需求变化的影响

随着入世后中国证券业的逐步开放，提高证券业的核心竞争力成为各家证券公司共同努力的方向。市场竞争日益激烈，各家证券公司的经营理念也随之发生巨大的变化，证券业正从粗放式经营走向集约化经营的道路，市场化并购重组成为主流，创新求变是证券市场生与死的抉择，网上交易引领证券业发展的新方向，这一切的转变都将对人才需求带来一系列影响和变化。     

建立有区域经济发展特色的高职教育办学模式

高等职业教育是一个极具潜力的教育层次，具有广阔的发展前景。但是我国现有高职教育则存在诸多问题，难以满足社会对应用人才的需要。高职教育要办得有生机，必须坚持“面向地方、服务地方、办出特色”的办学宗旨，面向市场，紧密结合地方人才市场的需求，合理定位，办出特色。本文就如何形成办学特色及具体措施进行论述。     

发展城市型现代农业的融资思路

城市型现代农业是资金和技术密集型农业，城市型现代农业的建立，需要资金的强有力支持，拓宽融资思路，开辟新的资金来源渠道，建立新的筹资方式，是解决现代城市型农业发展资金短缺的重要问题。     

金融控股集团的内部控制

顺应国际金融业的发展,我国已出现了越来越多的金融控股集团。由于金融控股集团存在很多特殊风险,那么研究金融控股集团的内部控制就显得特别重要。本文通过将金融控股集团与单个金融企业的比较,论述了金融控股集团内部控制的重点内容,在分析了金融控股集团存在的特殊风险之后,提出了健全其内部控制机制的重点措施。