Signalling,Disclosure And The Implications Of Financial Structure For Uk Corporate R&D ∗

This paper investigates the impact of R&D disclosure and finance variables on the level of R&D expenditures. The question addressed is: what is the impact of changes in disclosure requirements on the relationship between R&D expenditure and the financing of firms? The question is motivated by the possible signalling role that elective disclosure may have had prior to changes in accounting practices to ensure R&D disclosure.     

我国食品安全现状及存在的问题

我国食品安全问题比较严重,有关的食品安全事件时有发生,对社会经济的发展与消费者健康构成了巨大威胁。而影响食品安全的主要原因表现为:化学品污染、微生物污染以及食品新技术和新资源的应用带来的挑战,面对如此严峻的食品安全问题,需要建立健全一套完整的食品安全监管体系,最终保障消费者的食品安全。     

The development of political skill and political capital by global leaders through global assignments

The purpose of this paper is to explain how developing global leaders through global assignments (i.e. in the form of expatriation and inpatriation) may lead to their acquisition of valuable political skill and political capital. First, using the theoretical frame of political influence theory, the benefit of political skill is explained relative to the development and augmentation of global leaders' capital portfolio during global assignments. Second, a distinction between social capital and political capital, as the integral components of global leader's capital portfolio, is made. In conclusion, the value of acquiring political skill and building human, cultural, social and political capital by global leaders is discussed separately for expatriate and inpatriate assignments.     

Credit growth,current account and financial depth

Exploring the determinants and dynamics of the current account balance is one of the priorities of academic literature and policy circles. Although the effects of structural variables are deeply analysed, a lesser attention has been paid to the impact of financial variables. Drawing on standard empirical current account models and with a large sample of industrial and developing countries, we report a significant deterioration in the current account balance in case of an increase in the credit growth. Moreover, we find that this link is substantially stronger for the developing ones motivating a closer examination. Therefore, we further advance our analysis and show that credit growth causes a stronger impact on the current account balance for lower levels of financial depth. In other words, at the early stages of financial development, acceleration in the credit growth might cause a larger deterioration in the current account balance; thus, it might be suggested that monetary policy and macro-prudential measures aimed at preventing financial excess might be more effective to reduce the external imbalances at the early stages of financial deepening.     

我国建设社会主义新农村的理论与实践

1949年新中国成立后,在土地改革和农业社会主义改造完成的基础上,中国共产党加强了对农村工作的领导和建设。十一届三中全会后,随着农村改革实践的深入,农业生产力得到了解放与发展,农村面貌发生了巨大变化,中国共产党适应农村发展变化了的新实际,提出了建设社会主义新农村;并结合我国农村改革发展的不断深化,把建设社会主义新农村推向新的发展阶段,进一步促进了农业发展、农村稳定和农民增收,加速了全面建设小康社会的步伐。     

高校数学教学改革探讨

高校数学教学在培养高质量的人才方面起着重要作用,但是传统的教学模式不利于激发学生的学习积极性与创造性,因此,对高等数学教学的改革势在必行。本文从高校数学教学存在的问题出发,探讨高校数学教学改革的途径。     

Segregación por género en el sector manufacturero formal de la India

Mediante el cálculo de un índice de disimilitud con datos de la Encuesta Anual de Industrias, los autores constatan que la segregación por género en las manufacturas indias entre 1989–1990 y 2000–2001 disminuyó, aunque debido sobre todo a cambios en la estructura sectorial del empleo, y no tanto a la integración de género. El índice resultó sensible al número de grupos de industrias establecido en la clasificación utilizada para el cálculo. Tanto a escala nacional como estatal, las mujeres tienen muy pocas oportunidades de empleo formal, concentradas en ciertos sectores manufactureros tradicionalmente femeninos, como los de alimentos, tabaco, confección, hilado y textil.     

浅析新企业所得税会计准则的变化及其影响

新企业所得税会计准则主要产生了五方面的变化,分析其对企业产生的主要影响。     

略论新中国建国初期的城乡物资交流

城乡物资交流的组织和开展,使城乡关系逐渐恢复正常,扩大了广大农村农副产品和土特产品的销路,提高了农民群众的购买力;促进了城市工商业的发展和趋向繁荣,增加了国家的税收,减少了财政上的困难,物价更稳定,对于建国初期国民经济的恢复和发展起了积极重要的作用。