资本市场和投资业绩

目前,国内许多企业经营者对资金与资本这两个本质上根本不同的概念一直存在着认识上的误区,对资本市场更是缺乏深刻的理解而只是将之简单等同于另外一种新的融资渠道。事实上,资本根本不同于资金、它以其所承担的风险要求分享企业当下及未来的权益。本刊这里特地编发耶鲁管理学院金融学教授William N.Goetzmann的这篇文章、目的即在于通过Goetzmann教授的论述,使读者对有关概念能够有更深的领会。     

Foreign travel and the risk of harm

Systematic data on the risk of fatal and non-fatal injury from external causes to those who travel abroad for purposes of business or pleasure are seldom recorded and are consequently hard to come by. In this paper, the risk of fatal injuries to foreign travellers using historical and newly acquired data from national databases is estimated. Overall, it appears from these data that the risk of fatal injury to foreign travellers lies in the range of 20 to 90 per 100 000 person-years of exposure for many destinations worldwide, although different rates may pertain in selected situations where special conditions apply, for example, where there is heavy participation in risky sports or increased driving. This level of fatal injury risk is not noticeably different from that of staying in one's home country if one lives in a Western-style industrial country, although the types of hazards responsible may vary in type and proportion. With increasing levels of travel, and the growing popularity of more adventurous pursuits, it is possible that risks could be increasing in this sector.     

榆树枯萎病的“柳条框”理论

在欧洲,关于榆树枯萎病的早期历史已成为人们长期以来推测的问题。上个世纪就曾有人见到过染有好像是由榆枯萎菌 Cerat-ocystis ulmi(Buis.)Moreau 引起的病害症状,但这种证据是不确实的,因为其它病菌也可以引起这样的症状。在北美有一种含糊的概念,认为 C.ulmi 可能是在第一次世界大战中来挖战壕的中国劳工带到欧洲的。     

2011年财务高管9大挑战

<正>1.经济复苏和美国财政前景根据国际财务经理人协会(FEI)对首席财务官(CFO)群体开展的一项最新调查显示,美国各项经济指标正在好转。但是,包括美联储的量化宽松政策对企业的     

家乐福:为全球零售商上课

家乐福集团在中国开设的大型超市就像零售业中的一个"海峡"--从东方和从西方卷来的大浪交织在一起:东方--在超市一边的货架上,可以看到大量鲜活的鱼、虾、牛蛙甚至甲鱼;西方--在另一边不远的冷藏柜里,又能看到真空包装的烟熏咸肉和意大利腊肠.这个来自法国的超级零售商运用现代的模式,结合当地人的口味,在中国经营着他们的零售帝国.