实施PPET战略，发展西部民族地区生态旅游

To help the poor and to develop tourism are two mportant problems in poverty-stricken areas. However,they were isola ted for years. The PPET strategy was put forward in this paper based on PPT. The feasibility and the realistic meaning of the strategy in developing the ecotourism, overcoming poverty, and achieving prosperity of minority areas in western China are analyzed by taking Xinlong county of Ganzi Tibetan Autonomous Prefecture in Sichuan Province as an example.     

坚持科学发展观,切实提高高等教育质量

本文从科学发展观的内在要求出发审视了目前中国高等教育发展过程中在质量上与科学发展观不相适应的主要表现,并对其制度成因进行了原因分析。在此基础上,作者从六个方面提出了坚持科学发展观,切实提高高等教育质量的有效实现途径,具有深刻的现实意义。     

深圳应更好发挥产业集群的增长引擎作用

近几年，我国各地区掀起了一股发展产业集群的热潮，这股热潮的背后也隐藏着诸多问题。本文以深圳市为例，分析了目前产业集群发展中存在的各产业集群间联系效应不强、地区间集群同构等问题，并为产业集群的进一步健康、可持续发展提出了发展链条型产业集群、互补型产业集群等相应的建议。     

论中国期货市场价格操纵行为监控体系的构建

为防范我国期货市场的价格操纵行为，在详细剖析期货市场价格操纵行为的具体表现形式及其成因的基础上，采用定性与定量相结合的方法系统构建了防范期货市场价格操纵行为的监控体系，包括监控组织机构、监控数据库系统、价格和仓单自动监控系统、大户监控报告系统、不当交易举报系统和监控反应机制六个部余对扼制我国期货市场的价格操纵行为给出具体的对策建议。     

论学校违纪处分的司法审查

受教育权是公民的一项受宪法保护的基本权利,当其受到不当行为侵害时理应得到司法的有效救济.学校具备行政主体资格,其违纪处分权是一种教育行政管理权,不当或违法的违纪处分侵犯了学生的合法权益.因此,学生不服学校违纪处分所产生的纠纷应该纳入行政诉讼受案范围.同时为了保障学校教育的自治权,行政诉讼应该遵守行政复议前置和司法审查有限两项原则.     

CDMA 需求因素分析与发展对策研究

在中国,已经同时拥有GSM和CDMA两种制式的移动通信网络。中国联通如何经营CD-MA网络,经营策略非常重要。本文在分析影响CDMA移动通信需求因素的基础上,提出了相应的市场营销主张。     

儒家利益观与民营企业价值观

在传统农业社会,儒家思想一直是中国的正统思想,它以仁、义、礼、智、信等道德标准约束着人们的行为.在建立社会主义市场经济的今天,社会以发展、效率为主线,强调的是经济活动规则等.在新的历史环境下,蓬勃发展的民营企业在追求经济利益的同时暴露出的种种问题值得人们深思.因此,应将中国传统儒家思想与民营企业的经营活动有机结合,构建义利兼顾的新型民营企业.     

建筑物整体平移新技术施工中的质量管理和工期管理

新技术建筑工程往往没有相应的设计和施工技术规范，在施工中如何进行质量管理和工期管理是一个崭新的课题。本结合建筑物整体平移工程施工中的管理经验，简单讨论了新技术建筑工程施工的特点和质量管理和工期管理。     

The effect of management incentives and cross-listing status on the accounting treatment of R&D spending

This paper investigates the effect of management incentives and cross-listing status on the accounting treatment of research and development (R&D) spending for a sample of Canadian hi-tech and biopharmaceutical firms. U.S. GAAP adopts an immediate expensing rule for all R&D spending except for software development costs for which technological feasibility has been established. Contrary to the U.S., Canadian and international standard setters recommend capitalization if development costs meet certain criteria. Because those criteria are largely based on management judgment, capitalization of R&D spending is an accounting choice that can be used for income manipulation or signaling.Using a logit model, we examine how the decision to capitalize R&D spending is influenced by the cross-listing status and several other key firm characteristics that are well documented in the accounting literature. We find that the probability of capitalizing R&D spending increases for cross-listed and non-cross-listed firms in the software industry. The probability of capitalizing R&D spending also increases for firms that are more leveraged, more mature, and have higher level of cash flows from operations. However, the probability of capitalizing R&D spending decreases for larger corporations, firms with more concentrated ownership and highly profitable firms. Overall our results indicate a preference for Canadian firms in the software industry to emulate U.S. accounting practices for R&D spending. They also suggest that firms use the decision to capitalize or expense R&D spending as an earning management tool to either meet debt covenants or to smooth income.     

对金融衍生品市场内幕交易的一些新思考--澳大利亚现行的反内幕交易法及其带给我们的若干启示

本文着眼于澳大利亚在治理金融衍生品市场内幕交易中积累的丰富经验,针对一个崭新的前瞻性课题,即金融衍生品市场的内幕交易问题展开研究。作者认为,由于内幕交易与信息非对称性之间存在的内在冲突,实际上反内幕交易法规很难有效地阻止金融衍生品的内幕交易行为,过于复杂的反内幕交易法规会对市场产生一些负面影响,而放松内幕交易监管这一新思维将对市场的良性发展更为有益,应该让市场来决定内幕交易行为的“存亡”。但目前最为现实、温和的选择仍然是修改现行反内幕交易法,以维护市场的公平性和有效性。最后,笔者对如何缓解中国目前内幕交易猖獗的现状提出建议。