Big Brother Has Bigger Say

156 delegates from all walks of life in Guangdong province composed the Guangdong delegation for the NPC this year. The import and export value of Guangdong makes up one-third of national total value, and accoums for one-eighth of national economic growth. Guangdong province has maintained its top spot in import and export value among China＇s many provinces and cities for several years, commonly referred to as ＂Big Brother＂. At the same time, it is the region where the global financial crisis has hit China hardest.     

China''s Port Industry:Competitiveness First!

Amid the global economic downturn,China's port industry has inevitably been affected.What should the government do to lift China's port industry out of hardship?What lies ahead for China's port industry?Professor Liu Bin,head of the World Economy Research Institute of Dalian Maritime University,took time to share his view with us.     

A Lake Dream in Asia

When William Wordsworth,representative of Lake Poets wrote his Ode to Night ingale nearby the Lake District of England at the turn of the nine-teenth century,he never imagined a century later,a similar romantic lake dream has been created in China,Asia.     

Influence of Soldout Products on Consumer Choice

Consumers often face situations in which information about soldout products is still present in the decision context. This paper demonstrates that the presence of soldout products in the decision environment can prompt consumers to purchase available options and decrease choice deferral. This effect can be explained by two underlying decision processes. First, soldout products may create a sense of urgency for consumers to expedite their purchases, which the authors call an immediacy effect. Second, soldout products may enhance the perceived attractiveness of products similar to the soldout products, which the authors refer to as an informational cascades effect.     

Why is there no momentum in the Taiwan stock market?

Momentum strategies usually do not produce significant profits in emerging stock markets. Chui, Titman, and Wei [Chui, A. C. W., Titman, S., & Wei, K. C. J. (2000). Momentum, legal systems and ownership structure: An analysis of Asian stock markets. Working paper, Hong Kong Polytechnic University, Chui, A. C. W., Titman, S., & Wei, K. C. J. (2006). Individualism and momentum around the World. Working Paper, Hong Kong Polytechnic University] argue that the lack of profitability is due to cultural differences. In this paper, we look at one of the largest emerging markets, the Taiwan stock market. We find that DOWN markets occur more frequently and momentum profits are more negative following DOWN markets in Taiwan than in the US. Taken together, our findings suggest that the lack of profits from momentum strategies in emerging markets may be due more to the state-dependence of momentum discovered by Cooper, Gutierrez, and Hameed [Cooper, M. J., Gutierrez R. C., & Hameed, A. (2004). Market states and momentum. Journal of Finance, 59, 1345–1365] rather than to cultural differences.     

会计基本准则中会计信息质量要求逻辑的思考

财政部于2006年2月15日正式发布了企业会计准则体系，并规定自2007年1月1日起在上市公司范围内施行。本次会计准则体系制定的主要思路之一是参照国际财务报告准则，并充分考虑中国现阶段的国情，以使按企业会计准则体系编制的财务报表能够更加真实、公允地反映企业的价值。基于这一出发点，企业会计准则体系在规范会计信息质量要求上实现了诸多突破。本文拟从基本会计准则的理论指导层面。分析这些突破的东龙去脉。并提出了封基本准则会计信息质量要求的不足和改进意见。     

浅谈公交优先对城市综合发展的作用

随着城市规模的扩大和城市人口的增加,城市交通的压力也正在不断加剧,公交优先的方向应当始终坚持。实行公交优惠票价政策,体现了社会资源共享的公平性和经济合理性,有助于缓解交通拥堵,减轻大气污染保护环境,也有助于建立和谐社会,促进城市繁荣和城市综合发展。     

基于灰关联分析的市场比较法改进研究

市场比较法具有简单易行和直观易懂的特点,在房地产估价中得到广泛的使用。但其估价的准确性十分依赖于因素的修正和比准价格的确定。在此,建立因素修正量化表,并引入灰关联分析,使得估价结果更加符合实际。最后通过实例计算表明,改进后的市场比较法精度有较大提高,较之其他改进方法具有操作简便的特点。     

基于多视角的我国东北三省工业产业结构趋同问题研究

产业结构调整是加快经济发展的核心问题,是经济高速增长的基本推动力量。因此深入研究地区产业结构趋同问题,对于地区产业结构调整以及产业结构高级化发展具有重要意义。本文利用东北三省合并后23个工业产业2001～2014年的工业总产值数据,通过产业结构相似系数、区位熵以及β趋同系数多角度分析东北三省工业产业结构趋同问题。从发展方向看,我国东北三省合并后23个工业产业相似系数最高的是辽宁和黑龙江省,最低的是吉林和黑龙江省,从专业化水平及总量和发展速度关系看,东北三省工业产业在农副食品加工业、交通运输和通用设备制造业形成了区域优势,但在低附加值、产业链低端的开采业以及劳动密集型产业上还存在不同程度趋同,并提出东北三省工业产业在转型升级中应当重点发展高加工度、高附加值等产业,避免产业间的低端雷同的政策建议。     

企业社会绩效评价的利益相关者模式

国内企业综合评价还停留在财务综合评价阶段，所以在评价的内容上编重于企业的经营绩效而忽视了企业社会绩效的评价。而20世纪70年代以来西方学者在利益相关者理论的基础上提出了多种评价企业社会绩效的利益相关者模式，试图更确切地评价企业的社会绩效。本文将总结借鉴国外较有代表性的两种企业社会绩效评价模式，并试图在此基础上探讨适合我国国情的企业社会绩效评价模式。