员工管理中的"马太效应"和"鲶鱼效应"

在员工管理中准确合理运用“马太效应”与“鲶鱼效应”能收到事半功倍的效果，从而使工作效能达到最优。     

餐饮业连锁经营要处理好五大问题

分析了餐饮业连锁经营需要处理的五大问题,对经营模式、经营策略、经营方法、物流配送和发展战略进行了深入地探讨.     

我国财务会计概念框架重要性和可行性探讨

本文从各国财务会计概念框架的实践现状和会计准则的概念框架特征入手,对我国建立概念框架的重要性、可行性进行分析,同时对我国准则制订机构和制订程序的优化提出了初步的建议。     

WTO与西部物流发展对策

面对WTO，中国西部物流发展的机遇主要来自正确地应对挑战，变压力为动力，着重采取四项对策，加大企业机制，政府体制和中介机构的改革，以加快现代物流建设，赢得国际市场竞争。     

Do homeowners achieve more household wealth in the long run?

Despite the public’s faith in homeownership as a vehicle for wealth creation, there are surprisingly few empirical studies of the independent impact of homeownership and its duration on household wealth accumulation. This paper provides the first empirical evidence that homeownership, after controlling for other drivers of wealth accumulation, is positively and significantly associated with wealth accumulation over time. Using the Panel Survey of Income Dynamics, it examines the influence of housing tenure choices between 1989 and 2001 on household net wealth levels in 2001 after controlling for initial wealth in 1989, location, income, education, and other family and personal characteristics that might influence the rate of wealth accumulation. Importantly, the models used also control for the tendency of households to accumulate wealth between 1984 and 1989 (five years prior to the studied period). This approach is used to address the possibility that an unobserved variable—the propensity to save or accumulate wealth—may be associated with both the probability and duration of homeownership and the rate of wealth accumulation. All else equal, those who owned homes and owned for longer periods of time had significantly higher household net wealth by 2001. These results are compelling because house price appreciation over the period was near its long-run average while stock gains were above and real rent increases below their long-run averages. Hence, the findings are suggestive of a positive influence of ownership over long periods on net wealth, even during a period when alternative investments produced higher than normal returns and rents grew slowly. This is especially important because the overwhelmingly majority of households do not sell their homes shortly after buying them. In our sample, those who became owners typically owned for 7 years. Furthermore, most households that bought during a period of declining real home values in the early 1990s continued to own their homes for at least eight years and came out well ahead of those who did not own.     

基于战略性的全面人力资源管理信息系统的开发与应用

分析企业人力资源管理信息化现状,提出基于战略性的现代人力资源管理的5P模式;并在此基础上设计与开发了人力资源管理信息系统,用于企业实际,提高了企业人力资源管理水平。     

高校多维会计诚信教育模式构建

本文分析了会计诚信在高校会计教育中的现状,阐述了高校开展多维会计诚信教育的必要性,并从课堂教学会计诚信理念的灌输、实践环节诚信行为的培育、会计工作过程中诚信的反馈、校园环境中诚信习惯的养成、建立“大学生诚信档案”实行全程信用记录等方面,全方位、多角度地构建高校多维会计诚信教育模式。     

审计师对舞弊报表说不了吗——来自配样本的初步证据

本文以1998—2005年上市公司舞弊样本与配对样本作为研究对象,实证分析了非标审计意见与舞弊报表的关系。研究结果表明,审计师能够以出具非标审计意见的方式揭露报表舞弊。     

When haste makes sense: Cracking down on street markets for illicit drugs

This paper presents an analytical approach to the tactical question: ‘What level of enforcement over time allows one to eliminate a street market for illicit drugs while expanding the least possible total effort?’ The analysis is done in the context of Caulkins' model [6] which predicts the rate of change of dealers as a function of enforcement level and several market parameters. Our analysis suggests that the simple strategy of using the maximum available enforcement intensity until the market has been eliminated minimizes the total enforcement effort required.     

基于系统演化理论的科技企业孵化系统创生研究

科技企业孵化器、在孵企业以及孵化器内部的中介机构等构成了科技企业孵化系统。本文在系统演化理论的基础上,从系统创生的角度,研究了科技企业孵化系统的创生的五个条件和五个环节以及准系统内部元素之间的三种作用,并对科技企业的内部结构与外部环境作出关联层次图。