不同领域高新技术企业贡献度测算及重点选择——以河北省为例

依据2005-2008年河北省高新技术产业划分标准,利用相关公式对河北省六大领域高新技术企业对河北省高新技术产业增长的贡献度进行测算,结果显示,其贡献率依次为:先进制造、生物技术与现代医药、新能源、新材料、电子信息、航空航天;五个重点发展行业为:电子信息、生物技术与现代医药、新材料、新能源、先进制造。     

非经常性损益研究综述

本文对非经常性损益相关文献进行了梳理和述评。从非常项目的具体内容及披露、非经常性损益与股票价格相关性、非经常性损益信息含量的研究、非经常性损益与盈余管理四个方面进行综述,在厘清非经常性损益研究脉络的同时,指出了进一步研究的方向与内容。     

季节性产品供应链中的供需管理策略研究

文章针对季节性产品的需求特性提出了基于供应链的季节性产品供需管理策略,并在分析促销对需求的影响的基础上,结合总体计划的制定,探讨了促销时机的选择问题。     

浅析架桥机在工程施工中的安全技术应用

本文根据架桥机的结构特点和使用状况,分析引起危险因素的原因,提出预防事故发生要采取的安全措施和相应办法。     

音视频类电子设备的确认检验项目探讨

针对音频、视频类产品的定期产品确认检验项目进行阐述，分别对实施细则所规定的七个项目的试验进行了试验方法探讨，探讨的内容分别为标记和使用说明、防触电保护的结构、接触电流测试、抗电强度和绝缘电阻试验、接地电阻试验、直插式电源适配器插头试验，并总结试验结果与判定方法。     

Financial reporting of cash flow： Arbitrary items and management preferences

The international financial reporting standard for cash flow statement （IAS 7） provides options for the classification of certain cash flow items （arbitrary items）. Therefore, business firms may classify the arbitrary items using the option that would maximize their own interest. This reduces the comparability of financial statements amongst business firms. This study aims to investigate the factors explaining management preferences in the selection of financial reporting practices on the arbitrary cash flow items. It concludes that managers tend to magnify the CFO reported in order to maximize the shareholders＇ wealth, which in turn would maximize their compensation. Managers of business firms with a relatively smaller size of CFO tend to classify interest paid and dividends paid as non-CFO in order to magnify their CFO. They also tend to classify interest received as CFO in order to inflate their relatively smaller size of CFO up to expectation. Similarly, managers of business firms with a relative larger size of dividends paid would classify the dividends paid outside CFO.     

编制水利水电土建工程合同注意事项探析

从水利水电工程合同管理角度出发,论述《水利水电工程标准施工招标文件》合同条款存在的不足,总结施工经验,提出水利水电土建工程合同应注意的问题。     

从前100位出口商品看中日韩出口结构竞争

本文在进行了中日韩前100位出口商品的出口额、占本国出口比重、重合品目、行业分布、技术层次、加工程度等层面的比较分析基础上,得出结论、指出问题,并提出了相应的政策建议。     

Practical Problems and Moral Values: Things We Tend to Ignore Revisited

The purpose behind this paper was twofold: (i) to reflect on situations where management had acted in an improper i.e. unethical manner, and (ii) to re-examine moral values that ought to have been addressed in working through these situations. The study included appraisals of power and authority, and the way these qualities were used or misused in a range of managerial and organisational situations. The paper illustrates difficulties associated with deciding which activities are illegal, which are unethical, and which are neither. Examples of unethical administrative practices such as payments to expedite compliance on contentious issues, persuading people to make favourable reports on sensitive issues and massaging the figures in committee situations were some of the activities which were alluded to. It was thought that if moral values such as trust, honesty and integrity were completely ignored in organisations, then organisations would find it difficult to survive and prosper.     

基于延期支付和价格折扣策略的易变质物品库存模型

在资金具有时值、供应商给零售商提供定期信用支付和价格折扣的支付策略条件下,讨论了需求跟价格相关、变质率为常数的易变质物品库存问题,建立了优化补货周期和销售策略的库存模型,目的是极大化平均总利润。分析了模型最优解的存在性和唯一性,并给出数值实验。