中国企业在贸易摩擦中的被动原因及对策探讨

在贸易摩擦诉讼案中,中国企业在国际贸易摩擦诉讼案中的应诉太少,起诉更少,导致中国在贸易摩擦中一直处于被动地位。本文深入剖析了中国企业在国际贸易摩擦诉讼案中陷入被动的原因,并提出了相应的对策措施:一是要重视发展中国家发起的贸易诉讼案件;二是对个别国家制造的恶性裁决应果断抗诉上诉;三是政府应该援助企业尤其是中小企业的应诉;四是企业应实施差异化营销策略开拓国际市场;五是出口企业要尽快建立贸易摩擦的应诉机制。     

Consumption and stock markets in Asian economies

This paper investigates the causal links between stock market performance and consumption for five Asian economies by applying the bound tests of Pesaran et al. and lag augmented VAR of Toda and Yamamoto . We find two‐way causal relationships between stock market performance and consumption in the cases of Hong Kong and Taiwan in the long run. The existence of such two‐way causal links indicates that stock market performance and consumption mutually affect each other, implying that the previous studies may have overestimated the wealth effect of the stock markets without taking account of the reverse causation from consumption to the stock markets. The short‐run effect of the stock market on consumption is more visible than the long‐run effect in most of the sample economies, suggesting that changes in consumption directly reflect stock market fluctuations.     

Differential reporting in Germany - A historical analysis

Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting insights for the current discussion on differential reporting in Germany produced by the EU Regulation on the application of International Accounting Standards.     

江泽民对邓小平科技思想的继承与发展

以江泽民为核心的第三代中央领导集体在坚持和继承邓小平科学技术是第一生产力的思想的基础上,与建设有中国特色社会主义的伟大实践相结合,积极探索,勇于创新,极大丰富和发展了邓小平的科学思想.     

Learning in Design and Technology: The Impact of Social and Cultural Influences on Modelling

The paper introduces the highly problematic nature of modelling in design and technology education and examines the relationship between cognitive and concrete modelling. Its aim is to gain insight into what learners do, rather than what others say they ought to do in their learning activities. The variety of purposes that educators have for learners’ modelling are discussed through examining the contested curriculum justification for design and technology education itself. The paper proposes that learners’ modelling cannot be extracted from the social milieu in which they act and it provides some insights of these social influences through the analysis of two case studies. Their settings are a girls’ secondary school and a college of higher education. Each case study is presented independently but organised with a common format to consider a) the impact of assessment on learning intentions and outcomes; b) cultural influences on learning and modelling; c) social influences on learning and modelling. A discussion of the emergent themes considers implications for teachers. This revised version was published online in July 2006 with corrections to the Cover Date.     

我国投资基金业绩的持续性分析

基金业绩的持续性是指业绩优秀的基金以后一段时间继续保持优秀的业绩,而业绩差的基金继续表现出差的业绩。如果基金具有持续性,对于投资者来讲,他们可以买进前期业绩优秀的基金,而卖出前期业绩差的基金,来获取超额收益,投资者不必耗费大量的资金和时间去评价和选择基金经理。本文就基金业绩持续性的研究理论方法进行阐述,并对我国投资基金作实证分析。     

Backtesting Value-at-Risk: A Duration-Based Approach

Financial risk model evaluation or backtesting is a key partof the internal model's approach to market risk management aslaid out by the Basle Committee on Banking Supervision. However,existing backtesting methods have relatively low power in realisticsmall sample settings. Our contribution is the exploration ofnew tools for backtesting based on the duration of days betweenthe violations of the Value-at-Risk. Our Monte Carlo resultsshow that in realistic situations, the new duration-based testshave considerably better power properties than the previouslysuggested tests.     

论中小企业的发展困境及战略选择

目前中小企业发展缓慢,甚至出现大量破产,倒闭的现象,这种现象的发生除了与宏观环境的影响外,还与中小企业自身固有的缺陷有关,文章认为要解决中小企业的发展问题,主要要从中小企业内部的主控因素出发,根据企业自身特点和市场竞争程度,科学地选择发展战略才是解决问题的前提。     

电子商务环境下的内部控制与风险管理

会计职业人员对评估内部控制并实施风险管理的技能已熟知多年。这种经过时间检验并证明行之有效的经验和专业技能是会计职业产业独特影响的知识基础。随着电子商业的发展，尽管目前尚没有统一且标准的定义，但其发展对会计职业却提出了挑战。从某种意义上讲，企业的风险评估增加了很多新的内容，而与之相对应的内部控制也需要进行必要的调整，从而实行风险管理。本文拟就电子商务环境下的内容控制和风险 管理及其手段进行分析。     

铁路运输客货管理机制的探讨

随着我国加入WTO和铁路全面参与运输市场竞争,必须尽快构建适应市场需求的铁路客货管理的动力机制和运作机制,以激发企业和员工搞好营销的内在活力,同时要构建铁路客运和货运的服务质量评价指标,以及相应的质量监督和考核管理办法,做到各项管理活而不乱、管而不死,使铁路客货运输服务质量不断提高,以满足不断增长的经济和社会发展需要。