地勘单位与目标管理

鉴于许多地勘单位目前仍在实行目标管理,且目标管理依然发挥重要作用的实际,文章在简要分析目标管理的优势与不足的基础上,从目标设置、人本管理、结果过程、团队精神、企业文化、考核奖惩、动态管理、流程再造等八个方面,对地勘单位深化目标管理提出了建议。     

南通市纺织产业发展方向与对策研究

纺织业是南通的传统和优势产业,具有较强的竞争基础。然而随着国际制造业的转移和周边城市产业结构的调整,南通纺织业面临新的挑战,必须重新定位,并采取相应的发展对策。     

后发国家探索独立自主发展道路的优劣势表现与路径选择

后发国家的工业化进程受历史、社会结构以及要素禀赋等多重复杂因素影响,存在后发优势和后发劣势。准确理解后发优势和后发劣势的动态演进过程和内在逻辑关系极其重要。对此,发展经济学不仅应呼应和回答后发国家在后工业化时期的技术创新与制度变革的结构性问题,而且应重点研究后发国家不同阶段的后发优势和后发劣势的变化问题。以中国为代表的后发国家在工业化进程中充分发挥后发优势,经过艰辛探索与实践创新,走出了一条独立自主的发展道路,取得了令世界瞩目的经济发展成就,为其他后发国家技术创新、制度变革等具体路径提供了有益参考。本文结合前期研究,围绕中国三次比较有影响力的关于后发优势、后发劣势的争论,总结提炼中国的成功经验,提出后发国家应聚焦科技自主创新与制度改革,以结构性改革为突破口发挥自身优势,促进后发国家内生性增长,进而在未来发展过程中尽快补齐短板,加快探索适合国情特色、适应世界经济发展潮流的发展模式和发展道路。本文建议立足后发国家的成败案例和不同模式,深化后发优势与后发劣势的比较研究,构建新的发展经济学范式与实证研究体系。     

两种计量属性视角下会计准则的理论透视

我国对于公允价值的运用经历了从启用到回避,再到重新启用的过程,目前公允价值运用的经济环境还具有很多不确定性,探索还在继续,准则的制定还需不断的完善,在这样的大背景下,企业应谨慎使用公允价值。历史成本计量属性由于其固有的可靠性、可验证性和可操作性仍将处于主导地位。未来计量模式将是一种以历史成本计量属性为主、辅以多种其他计量属性的混合计量模式。     

LED芯片封装缺陷检测方法研究

LED封装工艺是影响LED功能的重要因素,基于封装工艺自身的原因,LED封装过程中存在着诸多缺陷。检测LED的支架回路光电流和通过非接触法的方法检测待测的LED光激励信号,也能够轻松实现引脚式封装LED芯片在压焊工序中和亚焊工序后的功能状态及封装缺陷的检测。     

Firm-Specific Advantages Intra-Regional Sales and Performance of Multinational Enterprises

This article is an extension of recent work that has examined the intra-regional sales of large multinational enterprises (MNEs). First, we examine the interaction between the performance of MNEs and four proxies for their firm-specific advantages (FSAs). This includes: firm size, knowledge (as represented by R&D), marketing ability, and industry type. We find that FSAs in R&D and service sector type are best exploited within the home region. In contrast, the FSA firm size is better exploited by global and bi-regional firms. Second, we find that a service MNE tends to be more home-region oriented and has a higher proportion of intra-regional sales than a manufacturing firm.     

养老地产售后回租模式探析

随着我国老龄化趋势的不断加剧,养老地产的开发需求日益显著。但由于一方面缺少政策的导向性,另一方面缺乏合适的开发运营模式,养老地产发展速度缓慢。本文将结合售后回租的融资及促销特性,探索养老地产售后回租模式的可行性以及具体操作。     

The innovation–trade nexus: Italy in historical perspective (1861–1939)

This work investigates the relationship between trade and technological specialisation in Italy, during the long time span ranging from Unification to the eve of the Second World War. To do this, new series of Italy’s indices of specialisation in trade and technology are calculated based on official data. Empirical analysis, based on Spearman rank correlation coefficients and fixed-effects regression, shows the emergence of a positive relationship between specialisation in technology and specialisation in trade after the start of the country’s modern economic growth, around the turn of the twentieth century. This, however, was uniquely driven by a negative relationship between technological specialisation and import shares, while no significant relationship between the former and export shares emerges. Furthermore, this finding excludes the most important sector, leading Italian industrialisation, that is, textiles, the outstanding performance of which can be seen as largely determined by its being particularly suited to the country’s factor endowment.     

工程量清单计价的运用现状及对策分析

文章阐述了实行工程量清单计价的概念及优点,分析当前工程量清单计价运用现状及其存在的主要问题,并针对性地提出了应采取的对策,从而加大工程量清单计价推行力度,充分发挥工程量清单计价的作用和优点。     

从招标人角度谈工程招标中设置暂估价的利与弊

文中阐述了暂估价的基本含义以及与暂列金额的区别,从招标人角度详细分析了在工程招标中设置暂估价的利与弊,给出了招标人在招标中运用暂估价的建议。