供应链中的牛鞭效应问题研究

牛鞭效应是供应链中一类典型的由不确定性导致的复杂现象。牛鞭效应对企业的效益甚至整个国家的经济会造成严重的影响，多年来一直受到人们的关注。减小供应链中的牛鞭效应是实现供应链管理的关键，也是提升供应链企业竞争力的有效方式之一。论文在介绍了牛鞭效应的基本概念及其危害的基础上，对引起牛鞭效应的原因进行了分析。最后针对每种根源讨论了减小牛鞭效应的可行对策。     

On the role of retaliation in trade agreements

This paper analyzes the role of retaliation in trade agreements. It shows that, in the presence of private information, retaliation can always be used to increase the welfare derived from such agreements by the participating governments. In particular, it is shown that retaliation is a necessary feature of any efficient equilibrium.We argue that retaliation would not be necessary if governments could resort to international transfers or export subsidies to compensate for terms-of-trade externalities. Within the current world trading system, though, in which transfers are seldom observed whereas export subsidies are prohibited, the use of the remaining trade instruments in a retaliatory fashion might be optimal. The model is used to interpret the retaliatory use of antidumping observed in the last decades, and the proliferation of these measures relative to other trade remedies.     

全球电子商务在信息内容上有待解决的问题

从内容立法，外国内容的比例，广告法、防止假冒等四方面的立法来说明全球电子商务在信息内容上有待解决的问题。     

信息化时代流通业的变革及深圳应采取的对策

本文论述了信息化与流通业的关系；信息化时代流通业发生的变革：１，信息化使商品流通的方式发生变革；２，信息化使流通过程不断地向“虚拟化”的方向演进；３，信息化使许多实物商品流通范畴之外的物流活动由手工向自动化、同步化发展；对深圳目前流通业信息化水平进行了深刻的剖析，并在此基础上提出了深圳流通业对信息化主动适应策略。     

Individual versus institutional investors and the weekend effect

Since the late 1980’s, considerable research has focused on the behavior of individual versus institutional investors and the potential patterns which may emerge from their trading activities. Miller (1988) and Abraham and Ikenberry (1994) posit that the tendency for negative Monday returns on equity (i.e., the weekend effect) is at least partially explained by the trading behavior of individual investors. Sias and Starks (1995), on the other hand, present empirical evidence showing a dominant role played by institutional traders. This study contributes to the literature by distinguishing between individual versus institutional trading as it relates to the weekend effect. We find that the information-processing hypothesis is consistent with observed institutional trading patterns, thus supporting the results of Sias and Starks (1995). In addition, these results are shown to be robust with respect to market type (i.e., auction and dealer markets).     

Predicting Stock Returns Using Financial Statement Information

We examine the profitability of the Ou and Penman (1989a) Pr trading strategy and the Holthausen and Larcker (1992) Prob trading strategy over the period 1980–1992 in the UK. This is a test of whether an investor can earn abnormal returns by exploiting fundamental accounting data. We employ alternative abnormal return metrics and research designs to control for risk. Using a UK dataset offers an independent test because the UK differs from the US in its formal and informal financial reporting environment, its structure of share ownership, and the behaviour of its economy over the study period. We find consistent evidence that an investor could have used a summary measure of financial statement information to predict future abnormal returns by indirectly predicting one-year-ahead earnings changes, but only weak and inconsistent evidence that an investor could have used a summary measure of financial statement information to predict one-year-ahead stock returns directly. We offer some thoughts on the reasons for these different results.     

论我国个人信息权的法律维护

随着科学技术的不断进步和网络信息技术的高速发展，个人信息的泄露与不正当使用也日渐增多，损害了人们的合法权益。但我国目前对个人信息的法律维护仅限于一些法律法规的零散规定，对个人信息权的规定并不明确。面对个人信息权的侵害行为，建立个人信息法律维护制度已成为当务之急。而个人信息权的法律维护，除了考虑个人信息人格权益民事责任的承担，还需要注意刑事、行政责任的法律维护，从各个方面最大限度地维护个人信息利益．促进我国社会经济和法律制度的协调发展。     

股市信息传播特点与制约机制

在当前我国股市信息的传播过程中,不良信息过剩、优质信息匮乏,两级传播特征明显,意见领袖发挥作用,信息特权者与信息弱势群体存在信息落差。应建立有效的股市信息传播制约机制,以完善的制度与有力的监督保障股市信息的良性传播。     

论知识型教学管理的创新与实践

学院教学管理是综合性大学教学管理的核心，学院教学管理应向知识型教学管理转变。按照教学运行管理层次的不同，知识型教学管理可分成过程管理、信息管理、知识管理三个由低到高的层次；从知识管理的角度讲，它又是一个静态与动态相结合的知识系统。实施知识型教学管理要求对教学业务流程进行规范和重组，提高教学管理的信息化程度，加强教学管理的自学习、自适应机制建设，这是学院教学实现知识化管理的必由之路。     

变革后的会计准则与信息质量

2006年2月15日中国新会计准则体系正式发布，作为中国会计史上新的里程碑，它既是旧会计准则阶段的终点也是跨入新阶段的起点，标志着中国会计准则与国际会计准则正在实现全面接轨。本文通过封中国会计准则颁布的制度变迁进行回顾，进一步分析会计准则体系的两大显着特点，即国际趋同与中国特色，并在此基础上总结出新旧会计准则的主要变化，以及封会计信息的影响。