商品归类错误实例分析及对策探究

商品归类具有较强的专业性和技术性,是报关员考试中的难项,也是实际通关中较易出错的环节.在商品归类实践中,误归的主要原因有：对品目条文的逻辑关系理解不准确、缺乏商品专业知识、未严格遵循归类步骤、未正确认清商品本质.理清品目条文逻辑关系、充分利用税则列目结构、严格遵循归类步骤、认清归类的对象是商品本身而非名称,可以避免商品归类错误.     

制造企业组织质量特异性免疫的适应进化机理研究

本文构建基于免疫视角的组织质量特异性免疫适应进化机理的概念模型,提出相关理论假设.在此基础上,以有效的275份制造企业样本为实证分析对象,利用基于偏差校正的非参数百分位Bootstrap方法及模糊集定性比较分析方法fsQCA实证检验相关的理论假设.实证结果表明:(1)组织质量特异性免疫对组织动态适应性具有显著正向影响;(2)双元性质量创新与组织质量知识晶格在组织质量特异性免疫对组织动态适应性影响过程中发挥中介作用;(3)组织质量公民行为正向调节双元性质量创新注意力在组织质量特异性免疫和组织动态适应性关系间的中介作用机制;组织质量激励正向调节组织质量知识晶格在组织质量特异性免疫和组织动态适应性关系间的中介作用机制;(4)组织质量特异性免疫、双元性质量创新注意力、组织质量知识晶格、组织质量公民行为、组织质量激励之间的组合配置可作为触发和增进组织动态适应性的前因条件构型及组态路径.     

Summer Date with Zaragoza 2008

Expo Zaragoza 2008 regulated by the B.I.E. （the International Expositions Bureau） is an International Exposition adressing a ,specific theme＂Water and Sustainable Development＂.     

Asset specificity,firm heterogeneity and capital structure

This paper presents an empirical investigation of the importance of specialized assets and other unique characteristics of a firm in explaining the variance in capital structure across firms. The results show that firm-specific effects contribute most to the variance in leverage, suggesting a strong link between strategy and capital structure.     

Explaining outcomes in competition among foreign multinationals in a focal host market

Multinational enterprises (MNEs) from different home regions now routinely confront one another in third markets. There is, however, little conceptual or theoretical literature on the determinants of outcome patterns in these contests. This paper offers a first attempt at systematic and parsimonious conceptualization of the issue. In Brazil, for instance, while U.S.‐based MNEs such as Coca‐Cola and IBM lead in their sectors, other leading U.S. MNEs including Citibank, GE, and Pfizer are outsold by European rivals that appear less competitive globally. Extending theory on the liability of foreignness and firm‐specific advantages, we contend that (i) the MNE whose home nation has greater ties to the focal host nation (along geographic, colonial, immigration, linguistic, and institutional dimensions) will lead in that host nation; and (ii) ties notwithstanding, if an MNE's firm‐specific advantages are so superior that it outsells a rival MNE in that rival's home market, then it will outsell that rival as well in the focal host market. Based on this we develop a conceptual framework, statistical analysis pertaining to MNE competition in Brazil, and three avenues for fruitful new research. Copyright © 2003 John Wiley & Sons, Ltd.     

多糖用作结肠靶向给药载体的研究进展

多糖能被结肠内的菌群降解,而被用作结肠靶向给药的载体.用作结肠靶向给药的多糖载体主要有壳聚糖、果胶、瓜尔树胶、葡聚糖、菊粉、直链淀粉、环糊精和海藻酸等,其形式主要为多糖胶衣、多糖凝胶和多糖前药.文章综述了多糖在这几方面的研究进展.     

The Heterogeneous Effects of Standards on Agricultural Trade Flows

This article uses a theory‐based translog gravity model to investigate the heterogeneous effects of food standards on aggregate agricultural trade. We revisit the ‘standards‐as‐barriers‐to‐trade’ debate with a distinctive twist. In contrast to existing works, we show that standards reduce trade but even more so for countries that trade smaller volumes. Our identification strategy exploits the within‐country variation in specific trade concerns. We confirm that stricter importer standards are indeed trade‐restrictive. However, the estimated trade cost elasticity varies depending on how intensively two countries trade. Specifically, it decreases in magnitude with an increasing import share of the exporter in the importing country's total imports. The reason is simple but intuitive; bigger trading partners find it more profitable to invest in meeting the costs of importer‐specific standards. This work is novel in showing that the standards–trade debate misses out on an important heterogeneity driven by existing import shares. Liberalising non‐tariff measures will favour smaller trading partners more than well‐established ones.     

企业“病毒”及其“免疫”机制研究

企业"病毒"对企业生产经营活动造成影响和破坏,而企业组织免疫系统则有助于预防和消灭企业"病毒",使企业不断适应环境的变化。本文借鉴免疫学和组织免疫系统的研究成果,从企业"病毒"的传染特性角度,对企业"病毒"的类型进行了分类,系统分析了企业"病毒"的传染机制和传染方式,最后,从非特异性免疫和特异性免疫两个角度,讨论了企业实施"病毒"免疫的路径。     

乙酸钠碳源和铁盐除磷剂对活性污泥系统的影响

为进一步提高污水处理厂工艺运行调控技术水平,通过3套SBR小试处理系统,考察了乙酸钠碳源和铁盐除磷剂2种药剂对污水脱氮除磷效果和活性污泥性质的影响。结果表明：投加250 mg/L的乙酸钠碳源和70 mg/L的铁盐除磷剂均可显著提高除磷效果,均可实现出水总磷达到一级A排放标准,其中,投加铁盐除磷剂会削弱生物除磷效果,且随着铁盐除磷剂投加时间的延长,生物除磷效果下降程度增加,而投加乙酸钠碳源会明显增强生物除磷效果,并减轻除磷剂对生物除磷的抑制作用;投加乙酸钠碳源可明显提高反硝化效果,投加铁盐除磷剂反硝化效果略有提高,但不明显,2种药剂对硝化反应均无明显影响;投加乙酸钠碳源可使MLVSS/MLSS,SVI及SOUR值增加,而投加铁盐除磷剂使MLVSS/MLSS和SVI值降低,SOUR值增加。通过考察进一步掌握了2种药剂对污水处理厂活性污泥系统的影响,可为污水处理厂工艺调控提供科学实用的技术参考。     

基于面板数据的我国知情交易与股价信息含量研究

知情交易概率是指知情交易委托单占总交易委托单的比重,用于度量我国知情交易强度。R2代表公司回报率能被市场回报率解释的程度,R2越大,股价信息含量越低。在以往的研究基础上,利用面板数据来考察知情交易概率与股价信息含量的关系,发现知情交易概率越低,R2越高,股价信息含量越低。在控制了流动性与部分公司财务指标后,实证结果依然显示我国股价信息含量与知情交易概率存在正相关关系,说明我国知情交易者进行交易时,更有利于公司特质信息进入股票价格。