高管海外背景与企业创新的关系及影响研究

随着经济全球化的发展,越来越多的人选择走出国门进行学业、工作深造,学习国外优秀的管理方法、工作经验和专业技术,而这些拥有海外背景的人才回国后会受到很多企业的青睐,他们一部分选择自己创业,一部分被企业聘用为企业高管。而创新是经济发展的第一动力,企业要发展离不开创新这一动力支撑,尤其是在现如今的互联网时代下的市场经济,只有创新才能让企业顺应市场的千变万化,它是一个企业发展和生存的动力,也是促进企业提高管理效率和生产效率的重要手段。作为企业的核心决策者和管理者,这些海外背景的高管与企业创新之间有着怎样的关系,他们具备的哪些优势能够对企业创新有正相关的影响,又该如何发挥高管的优势更好地为企业创新服务,将是本文探讨的重点。     

论财务会计概念结构

本文主要论述了财务会计概念结构释义、财务会计概念结构构建方式的哲学思考、以及我国财务会计概念结构的构建三个方面的问题     

学历院校一年级学员心理健康分析与对策

学员由一名高中生参加高考参军入伍,是人生经历的一次重大转折,面对身份和环境的改变,许多新学员在新鲜感和好奇感过后,常常会出现一些心理上的不适。为了配合"军事基础集中强化训练"任务的圆满完成,我们针对学员的心理健康问题进行了分析探讨。     

变革后的会计准则与信息质量

2006年2月15日中国新会计准则体系正式发布，作为中国会计史上新的里程碑，它既是旧会计准则阶段的终点也是跨入新阶段的起点，标志着中国会计准则与国际会计准则正在实现全面接轨。本文通过封中国会计准则颁布的制度变迁进行回顾，进一步分析会计准则体系的两大显着特点，即国际趋同与中国特色，并在此基础上总结出新旧会计准则的主要变化，以及封会计信息的影响。     

Core decisional values and deciders demographic variables in Romanian organizauons

The present study attempts to build an exploratory model of leadership analysis, based on which the organizational leaders and managers can answer three critical questions for leadership practice： （1） Which are the core decisional values the top management should take into account when adopting critical decisions？ （2） Which latent attitudes （constructs or factors） might generate these values in CEOs＇ and followers＇ behavior？ （3） Do the latent attitudes differ with the respondents＇ gender, age and educational background？ The research belongs to the field of value based leadership theories. The data is collected from a sample of 94 CEOs and 599 direct followers from three complex fields of activity： mining and forestry, manufacturing and construction, respectively, services. The main outcomes are： （1） The most important decisional values should be （in order）： customer satisfaction, firm＇s profitability, product/service quality, sales volume growth and cost control; （2） These values are generated by the following latent attitudes （of CEOs and followers）： social responsibility for community and environment; ethical responsibility for minorities and women; market performance responsibility and, respectively, responsibility for employees and customers; （3） Market performance responsibility significantly differs according to respondents gender; social responsibility for community and environment significantly differs with respondents age, while both types of responsibility significantly differ according to respondents educational background. It seems that ethical responsibility for minorities and women and, respectively, responsibility for employees and customers are not influenced by respondents＇ demographic variables.     

林木市场成熟理论的提出与探讨

指出林木市场成熟理论有着充分的法律政策依据,针对传统森林经营理论和管理政策进行创新和调整,提出和运用林木市场成熟理论指导和确定商品林的经营方针、经营措施和管理政策。深入分析林木市场成熟的基本概念和内涵,认为林木市场成熟主要适用于商品林中的用材林,用其指导商品林经营具有重要意义。     

A Value at Risk Approach to Background Risk

This paper studies the effects of an uninsurable background risk (BR) on the demand for insurance (proportional and with deductible). We study both the case of BR uncorrelated with the insurable one and the perfectly correlated one, in a Gaussian world. In order to perform our study, we exploit the new risk measure known as Value at Risk (VaR) and consider insurance contracts which are Mean-VaR efficient. We obtain results which depend on the parameters (moments) of both risks and on the magnitude of loadings charged by the insurance company, instead of depending on the risk attitudes of the insured, such as risk aversion and prudence.We demonstrate that, if loadings are not too high, the demand for insurance increases with positively correlated BR; it decreases with BR negatively correlated if the latter is less risky than the insurable one (in this case it can even go to zero, if loadings are too high); it goes to zero with BR which is negatively correlated and more risky than the insurable one.     

我国外商投资企业转移定价避税应对策略

根据跨国公司转移定价避税与东道国税务机关反避税调查博弈分析的结论,在新《企业所得税法》实施的环境下,我国有效应对外商投资企业转移定价避税的措施是:提高避税的处罚率,加大对外商投资企业滥用转移定价避税的处罚力度;通过完善税务操作规程与细则,增大外商投资企业利用转移定价避税的成本;推广预约定价制度,严格控制税务机关对转移定价进行反避税的调查成本。     

EQUALITY OF OPPORTUNITY: EAST VS. WEST GERMANY

The case of German reunification has been subject to extensive research on earnings inequality and labour market integration. However, little is known about the development of equality of opportunity (EOp) in East and West Germany after 1990. Using German micro data, we empirically analyse how circumstances beyond the sphere of individual control relate to inequality in East and West Germany. Our results show that EOp is larger in East than in West Germany. However, despite increasing income inequality, EOp remained surprisingly constant.     

予力砼结构裂缝控制验算的简化

传统的预应力砼裂缝控制，计算公式繁琐，参数多杂，令人望而生畏。对整体砼结构的计算结果，代表性差。采用索粱分栽法，可以妥善解决这一问题。由索结构承担的荷载产生挠度裂缝在建造过程中由予力完成。而使用状态下裂缝的开展及宽度的控制，则由普筋和索非予力部分承担的荷载产生。同设计普筋结构一样，一般结构可以不需详细验算裂缝的开展。