货币从紧政策下央行票据的货币调控效果探析

我国目前的货币政策工具中占主要地位的是央行票据。它的发行引起了社会的广泛关注。它代表了中央银行对目前宏观经济的调控方向。本文从它收缩市场上流动货币的能力及它与各项经济指标的关联性入手,分析它在货币政策调控中的效果。     

“Cleansing the air at the expense of waterways?” Empirical evidence from the toxic releases of coal-fired power plants in the United States

Environmental policies in the United States have primarily taken the form of media-specific regulations that emphasize end-of-pipe pollution control. This can lead to the shifting of pollution across environmental media, thereby having the potential to solve one environmental problem by creating a new problem. This study uses data from 228 coal-fired power plants that report to the Toxics Release Inventory to conduct an empirical examination of the extent to which media-specific regulation has caused power plants to shift their toxic air releases to waterways, land, or transfers for offsite recycling facilities. Controlling for plant-level fixed effects, scale of production, and environmental inspections and enforcement under air regulation, this study finds that adopting tougher air pollution regulation that designates counties as being in nonattainment status with the National Ambient Air Quality Standards significantly increased toxic releases to waterways and land.     

网络口碑传播理论基础研究

企业通过网络口碑营销对网络口碑传播实施引导,以提升企业形象和增加效益.针对传播不同层次,提出了顾客体验理论、长尾理论、六度分隔理论、虚拟社区理论、传播过程理论、归因理论、技术接受模型理论等七个网络口碑传播的理论基础,以期对网络口碑传播的研究与实践提供参考.     

多黄酸粘多糖乳膏治疗静脉炎的临床研究

目的探讨多黄酸粘多糖乳膏外涂治疗静脉炎的临床研究。方法将46例发生静脉炎的患者随机分为实验组和对照组各23例,实验组多黄酸粘多糖乳膏外涂3天,对照组采用50%硫酸镁溶液湿敷3天。结果实验组在治疗后效果优于对照组(P<0.01)。结论多黄酸粘多糖乳膏外涂治疗静脉炎具有推广价值。     

浅析长庆油田阀门配套法兰检验质量控制与可靠性控制

介绍了长庆油田开展阀门配套法兰检验的整体情况,其中法兰的不合格率由14.3%逐步稳定到3%～5%的正常水平,法兰质量得到有效控制。在法兰不合格率得到有效控制的基础上,不断改进检验技术,保证法兰检验的可靠性与权威性。     

零售专业技能本土化对零售企业海外市场绩效的影响

以在华外资零售企业为研究对象,运用结构方程模型验证了零售专业技能本土化对零售企业海外市场绩效的影响.研究发现,商品本土化、价格与促销本土化、选址本土化、物流本土化与人力资源本土化均对零售企业的海外市场绩效具有显著的正向影响;而服务本土化与店铺环境本土化对零售企业海外市场绩效的影响并不显著.本研究对于外资零售企业在华发展以及本土零售企业未来的国际化发展与当前国内市场的跨区域扩张都有重要的借鉴意义.     

我国证券市场的规范与发展问题浅析

我国证券市场发展至今虽已取得不菲的成绩,但仍存在诸多问题。本文试图立足于我国证券市场现阶段发展的客观情况,对其所展现出的突出问题进行分析,并给出相应的建议,以期促进证券市场的健康快速发展。     

Acquirer Characteristics and Method of Payment: Evidence from Chinese Mergers and Acquisitions

This study examines the effects of acquirer characteristics on method of payment of Chinese acquirers on the basis of a sample of 1370 mergers and acquisitions that occurred between 1998 and 2008. Using both buy and hold abnormal returns and calendar time abnormal returns approaches, we find that Chinese acquirers experience pre‐acquisition abnormal returns ranging from 14.29% to 121% over the period of 12–36 months prior to the acquisition relative to three different portfolio benchmarks. In the pre‐bid period, acquisitions financed by shares outperform acquisitions financed by cash. However, in the post‐acquisition period, we document no significant difference between cash‐financed and equity‐financed acquisitions. The study also finds that acquirer market value, Tobin's Q, state ownership and leverage have significant effects on the method of payment. Copyright © 2013 John Wiley & Sons, Ltd.     

关注消费“桎梏” 拉动消费需求

<正>我国改革开放30多年来,国民经济综合实力有了很大提高,国民经济快速发展,国民生产总值自1978年的3645.2亿元,人均381元发展到2008年的300670亿元,人均22648元;城乡居民储蓄存款余额由1978年末的210.6亿元增长到2008年末的217885亿元,国家财力和国民财富大幅度提高,进入"民富国强"发展时期。     

改革开放30年会计监督的发展与创新

本文从会计监督环境演变和制度安排、会计监督理论与实践的互动考察中对改革开放30年来会计监督的发展和创新进行回顾和总结,分四个阶段阐述了我国会计监督的发展和创新。在此基础上,本文对未来会计监督体系的创新和发展、会计监督和内部控制的关系、内部会计监督机制的创新进行了展望。