中国企业跨国并购的整合风险识别与评估

中国企业在跨国并购额逐年递增的同时,跨国并购的风险,特别是整合风险也在同步增大。本文通过风险识别将整合风险划分为文化整合风险、人力资源整合风险、业务整合风险和管理制度整合风险等,并对这些风险进行了较为准确的评估。     

供应链风险管理研究综述——风险识别

对供应链管理中供应管理、需求管理和生产制造管理3个环节的风险识别的研究成果进行综述,在此基础上对供应链风险管理研究的现有成果进行简单评述及展望,并提出解决的整体思路。     

ITS系统中GPRS智能移动终端的设计

智能交通系统(ITS)被国际社会广泛认为是21世纪影响全世界人民生活和经济发展的重要产业之一。文中首先介绍了ITS的发展和现状，然后重点阐述了基于GPRS传输网络的智能移动终端，并且提出了一种相应的硬件设计和软件实现方法。试验表明，该终端能够成功地完成汽车的定位与监控等功能。     

中国注册会计师咨询业务亟待拓展

在传统的环境中,鉴证一直是注册会计师的主营业务。但随着经济与信息业务的发展,注册会计师的业务领域将出现一些新的变化,这一局面将被咨询业务的兴起和进一步的发展而打破。本文从宏观环境、经济体制、市场需求、人才配备等因素,全面分析我国注册会计师行业的现状与不足并提出其发展的对策。总而言之,中国咨询业有缺陷和阻碍,但其上升和发展之势是不可逆转的,其必将成为注册会计师的"主营业务"。     

目标综合识别系统研究

介绍并分析了目标综合识别系统,它利用军用和民用、侦察与识别等不同体制的协同、非协同侦察、识别系统,综合利用各类信息,形成超强的互补和印证能力,实现对战场目标的综合识别.     

我国贷款诈骗罪中“主观非法占有目的”的界定问题

认定贷款诈骗罪成立的关键在于如何认定行为人主观上是否具有非法占有贷款的目的，文章着重阐述如何从行为人的系列活动中采推断行为人的主观非法占有目的。     

浅析“第三空间”对中国英语教学的启示

英语语言的学习过程始终伴随着学习者对源语文化和目的语文化的态度调整与转变,从而创造出一种中间地带“第三空间”,学习者在此进行双向交流互动后的文化创新,同时为各自的语言系统注入新的活力.对于长期以来偏重单向交流的英语教学,第三空间不仅是语言学习的过程和手段,也是目的和结果,有助于提升外语人才的培养规格.     

The geometric chain-ladder

Abstract

The log normal reserving model is considered. The contribution of the paper is to derive explicit expressions for the maximum likelihood estimators. These are expressed in terms of development factors which are geometric averages. The distribution of the estimators is derived. It is shown that the analysis is invariant to traditional measures for exposure.     

It's Not Black and White: Advertising and Race in Cultural Context

ABSTRACT

Studies in the United States have found that matching an advertising model's race to the target audience is an effective marketing strategy. However, race is a cultural construct and little research has been conducted on race and advertising effectiveness outside of the United States. This study, conducted with female consumers in Brazil, found that advertisements were not more effective when the subject and the model were of the same race. To better understand the psychological processes triggered by race, this study explored two related but distinct conditions of identification: similarity and liking. It found that in conditions of boundary permeability between groups, liking is more important than similarity in determining advertising effectiveness in the target sample. A general model is proposed.