国际税务会计模式比较研究及对我国的启示

世界范围内大致形成了三种不同的税务会计模式,即财税完全独立的税务会计模式、财税完全同意的税务会计模式和财税相互协调的税务会计模式,本文选取了三种模式的代表国家美国、法国和日本作为研究对象进行比较分析。通过对三国会计环境的分析以及结合当前国内外经济发展形势指出我国税务会计的发展路径并为完善我国税务会计带来一点启示。     

外资并购中国上市公司绩效的实证研究

本文在借鉴参考已有研究方法的基础上,采取会计研究方法,选取外资并购上市公司并购前一年、并购当年和并购后一年的净资产收益率、主营业务收入增长率和流动比率3个财务指标来作比较,以这三个财务指标的变化来衡量并购产生的绩效,从外资并购的整体情况、跨国公司所处的股东地位和并购类型来分类说明外资并购中国上市公司的绩效,得出了上市公司被外资并购后,短期内需要整合资源实现净资产收益率的提高;并购后上市公司扩大了生产规模,经营收入快速增长;跨国公司所处不同的股东地位和不同并购类型都对并购绩效有影响。     

中、美纺织品贸易摩擦的利益相关者分析

贸易的政治因素和经济因素经常被单独分析,Freeman的利益相关者分析成功地实现了两者的综合。本文通过利益相关者方法分析中、美纺织品贸易摩擦问题,分析表明:贸易摩擦牵涉到各方利益,贸易摩擦的解决最终是各方政治经济利益的均衡。因此对于中方,不应只站在自己的角度,而应站在双方视角看待和解决纺织品贸易摩擦问题,对症下药,提高对美贸易政策的有效性,具体可采取对外直接投资,开辟多元化的出口市场,争取美国国内零售协会的帮助和自愿出口限额等措施。     

THE ESSENCE OF THE AUSTRIAN SCHOOL

In a lecture in November 2008, Professor Huerta de Soto set out the key contributions of the Austrian School to economic thought.     

The effective use of marketing research consultants

Relatively little has been written about effectively managing the buyer-seller relationship for marketing research services. To provide insights into effectively managing this relationship, a survey of both buyers and sellers of marketing research services was conducted. Major findings were that proper problem definition, a familiarity with research methods by the research buyer, and continuous communication between buyer and seller were critical determinants of a successful consultant relationship. For best results the market research buyer-seller relationship should be treated as a mutually beneficial one, not one of conflict or acrimony.     

浅谈钢与混凝土组合楼盖结构体系

通过对钢与混凝土组合楼盖结构体系的浅析,达到对组合楼盖结构在设计及施工中的更好应用。     

超声波测距系统的设计与研究

介绍的超声波测距系统，采用渡越时间法实现了空气测距目的。该系统以单片机作为核心控制器，控制超声波的发射和接收，记录超声波由发射到反射所经历的时间，最终计算出距离，并显示。系统软硬件均采用模块化设计，硬件电路结构简单，多采用集成芯片，减少了电路间干扰，便于调试。该测距系统通用性强，可用于倒车雷达、物体位置测量等场合。     

The Need for a Field of Study of Implementation of Innovations

The study of innovation has been approached from many disciplines and from the point of view of different real life problems. As a result, we have a series of clusters of knowledge that are related but seldom integrated. Chris Voss suggests it is time we closed at least one of these gaps. He suggests there should be a field of study should be established that will build a bridge between work on the process of innovation and work on the diffusion of innovation. He presents a starting point for the new field of study.     

Determinants of Success in the Development of Applications Software

In this article, the third in the trio of software innovation articles, Chris Voss outlines the key factors that determine whether a new software development is likely to be successful. His research draws on an innovation framework that has emerged from previous research. His results are similar to those of the earlier studies and suggest that the software innovation process has many demands that are common to innovation in other product areas.     

Sales recruiting—A major area of underinvestment

How does a firm decide whether the amount now being spent to generate sales force applicants is too much, not enough, or about right? This question can be answered by using information routinely generated by corporate activities and a relatively straight forward decision theory technique. To illustrate that technique, an analysis was conducted for a hypothetical but by no means atypical firm. The results suggest that many corporations could appreciably increase their overall profitability by spending more on sales force recruitment and selection.