从供给多元化角度探讨广州社区服务发展

社区服务供给多元化是广州社区服务改革发展的一个必然趋势.针对目前广州社区服务的现状,广州社区服务多元化进程应当走市场化放开与政府购买相结合的道路,同时加强与完善企业服务进入的市场规则,以及探索拓展更多政府购买项目.     

现代城市开放空间信息系统设计分析

由于城市可持续发展问题的日益突出,城市开放空间系统的研究日渐深入;空间信息技术为城市开放空间系统的管理与研究提供了新的理念和技术平台,文章意在借助空间信息技术平台对城市开放空间信息系统的设计进行有益的探索.     

浅谈建筑项目成本控制中的常见问题与对策

文章结合目前我国建筑施工企业的经营与发展现状,对建筑项目成本控制中常见的几个问题进行了分析,并探讨了加强成本控制的对策措施.     

河北烟草商业企业创新资金监管模式的探索与实践

加强资金监管,是烟草商业企业面临的重要问题.河北烟草商业企业结合自身的工作实践,创新了一种资金监管模式,供大家参考.     

浅谈校园治安防控体系的建设

本论文结合当前校园治安状况,剖析原因,找出矛盾,针对校园治安防控体系的不足,提出对校园治安事件防控的建议.     

在校大学生就业见习基地——"校企携手"合作模式探讨

针对目前高校毕业生严峻的就业形势,及高校毕业生工作经验欠缺的现状,创建"校企携手"合作模式,使在校大学生能够有机会走进企业实习锻炼,为企业建立低成本的人才储备,同时为在校大学生增加工作经验及就业筹码,实现企业与学生的互利共赢.     

小议现金管理对会计信息失真的影响

本文着眼于企业现金管理的现状与理念,探讨了企业现金管理对会计信息失真的影响,并运用实证分析的方法,提出了新形势下企业应对会计信息失真的现金管理创新思路,很有现实的必要性.     

探析路桥施工企业项目成本核算若干问题

在施工企业中,工程项目部是企业基层核算单位,项目部的成本管理好坏直接影响企业的经济效益及管理水平.是企业核心竞争力的重要组成部分,搞好成本核算工作,是实现企业成本管理目标的重要手段,对最大限度地挖掘降低成本、费用的潜力发挥着关键作用.因此如何做好成本核算工作,是会计人员必须认真思索的问题.     

Do Lenders Value Corporate Social Responsibility? Evidence from China

Drawing on risk mitigation theory, this article examines whether the improvement of firms’ social performance reduces debt financing costs (CDFs) in China, the world’s largest emerging market. Employing both the ordinary least square (OLS) and the two-stage instrumental variable regression methods, we find that improved corporate social responsibility (CSR) reduces the CDF when firms’ CSR investment is lower than an optimal level; however, this relationship is reversed after the CSR investment exceeds the optimal level. Firms with extremely low or extremely high CSR are subject to a higher CDF. The results also suggest that the optimal CSR level for small firms is higher than that for large firms. This study is the first to document a U-shaped relationship between CSR and CDF and also the first to investigate this relationship within an emerging market context.     

The advantage of experienced start-up founders in venture capital acquisition: evidence from serial entrepreneurs

Entrepreneurs with prior firm-founding experience are expected to have more skills and social connections than novice entrepreneurs. Such skills and social connections could give experienced founders some advantage in the process of raising venture capital. This paper uses a large database of venture-backed companies and their founders to examine the advantage associated with prior founding experience. Compared with novice entrepreneurs, entrepreneurs with venture-backed founding experience tend to raise more venture capital at an early round of financing and tend to complete the early round much more quickly. In contrast, experienced founders whose earlier firms were not venture-backed do not show a similar advantage over novice entrepreneurs, suggesting the importance of connections with venture capitalists in the early stage of venture capital financing. However, when the analysis also takes into account later rounds of financing, all entrepreneurs with prior founding experience appear to raise more venture capital. This implies that skills acquired from any previous founding experience can make an entrepreneur perform better and in turn attract more venture capital.