阳朔乡村旅游国内外游客消费需求比较分析

以阳朔乡村旅游的国内外游客需求进行了对比分析研究．通过访谈和问卷调查，重点对问卷调查中的国内外游客的行为特征、消费特征、需求特征和倾向进行了对比研究．从中总结了它对乡村旅游国内外市场发展的启示。     

Barriers to employee rights: Gender,selection, and the labor process

This article applies a labor process analysis to the issue of employment rights in the particular context of gender inequality and unlawful discrimination in the recruitment process. It criticizes conventional perspectives on employee rights for their failure to examine critically managerial power and prerogative and its implications for gender inequality. The article outlines two particular labor process theories of gender divisions and inequality. In exploring the strengths and weaknesses of these more critical perspectives, the article highlights the analytical significance that they ascribe to power asymmetries in the labor process and labor market. Building on this perspective, the analysis then presents empirical data on gender discrimination in the selection practices of contemporary UK organizations. The research material reveals how gender discrimination can be reproduced, rationalized, and resisted. These empirical findings are theorized through a combined labor process analysis of power, knowledge, and identity in recruitment practices. We conclude that labor process analysis facilitates our understanding of the deep-seated barriers that continue to impede the protection of employee rights in workplace practices.     

论两种规模经济：专业规模经济和综合规模经济

当前国际上出现了一种“企业规模无关论”的新观点,与我国目前盛行的“唯规模经济论”截然相反。笔者以为,上述两论都失之片面,正确的理论是在承认的前提下,将规模经济分为两类:专业规模经济和综合规模经济。前者因专业化分工效应而扩大产销规模与市场份额;后者因企业(集团)内部协调成本小于市场交易成本而获得效应。随着市场发育和市场交易成本下降,拥有专业规模经济的企业集团,比之拥有综合规模经济的企业集团更能适应市场的变化与竞争。     

论加强高职大学生的职业道德教育

高职院校培养学生良好的职业道德是体现高职教育特色,提高高职院校办学质量的重要举措.高职院校职业道德教育,必须从学生成长成才阶段的实际情况出发,把社会对人才的要求与高职学生成长的特点结合起来,建立完善的教育内容体系,通过多渠道多途径使之得以实施.思想政治理论课是大学生思想道德教育的主阵地,实习实训、专业知识课等都承载着职业道德教育的任务.     

对我国西部地区建立生态环境补偿机制的思考

我国西部地区自然条件恶劣、生态环境脆弱、基础设施落后、经济相对滞后,生态环境建设是西部大开发战略的一个重点,需要大量的资金投入。目前,在我国国力有限的情况下建立生态环境补偿机制有着十分重要的现实意义。为推动我国西部地区生态环境建设,本文从生态环境对经济的影响、我国西部生态环境现状分析和建立生态环境补偿机制思路等方面展开了讨论。     

建立我国商业银行外部审计制度的构想

商业银行外部审计因受托责任的发生、发展而产生和发展。实践证明，商业银行外部审计，可以从根本上改善商业银行内部管理和控制的有效性，提高金融监管当局的监管效率。加入WTO后，我国商业银行在面对强大的外部竞争者的同时，风险管理及监管水平低的问题也日趋凸显。因此，我们认为在提高商业银行自身经营管理水平、风险控制能力以及中央银行监管效率的同时，应从制度安排入手建立中国的商业银行外部审计制度。     

我国上市公司财务频繁舞弊的症结研究

通过对我国上市公司以增发新股为目的的财务舞弊现象进行分析，我们发现，大股东不仅是舞弊收益的获得者，而且还是舞弊通道的制造者，而大股东的存在又是股票流通性不够的结果。因此，非流通股的存在是我国上市公司财务舞弊的症结所在。     

关于高校会计电算化课程体系设置的思考

随着对企业现代化管理要求的不断提高,随着大众计算机知识的不断提高及财会软件开发技术的持续进展,这就要求高校会计电算化课程体系的设置必须适应上述发展的现实需要。本文论述了会计电算化的发展特点对高校会计电算化课程体系的影响,提出了高校会计电算化课程体系的设计思路。     

Do investors in Green Bond market pay a premium? Global evidence

We examine the pricing difference of Green Bonds (GB) and conventional bonds (CBs) in capital markets worldwide. Credit spread is used to observe whether investors would like to pay a premium for GBs over CBs. This study uses panel data regression with hybrid model to analyse daily observations over the period 2016 to 2017. We employ Option-Adjusted spread (OAS) to measure the credit spreads of bonds while controlling for bond specific, macroeconomic and global factors that influence the spread. With the hybrid model used in the panel data analysis, we were able to capture the fixed-effects of variables in a random effect model. We find that GBs are traded at a premium of 63 basis points (BPS), compared with a comparable corporate bond issue. We find that the green label provides issuers an incentive to raise funds through issuing GBs while providing investors an opportunity to diversify their investments returns. Our findings provide several implications to the major stakeholders driving the GB market to scale up the market to finance the required level of global green investment needs. We stress an urgent need to support the growth of the GB market to achieve sustainable development through mitigating climate change challenges.

Abbreviation GB: Green Bond; CB: Conventional Bond; YS: Yield Spread; BPS: Basis Points; OAS: Option-Adjusted Spread; PCSE: Panels Corrected Standard Errors; CPI: Consumer Price Index; GBPs: Green Bond Principles; CBS: Climate Bond Standard     

浅议我国最佳外汇储备规模

截止到2005年12月底，我国的外汇储备已达到8000亿美元，关于其数额是多是少的争论进行得如火如荼。本文对充足外汇储备给我国经济和社会带来的有利之处进行了理论上的分析后．又采取数学方法对我国2004年最佳的外汇储备数额进行了测算．得出了一个结论：我国的外汇储备并不多。然后，在此基础上对我国外汇储备的管理提出了几点建议。