试论职业培训中心的管理自我诊断

管理自我诊断是职业培训中心改进工作、促进中心发展的重要环节。本文论述了管理自我诊断的内涵、原则和方 法。     

Research on Intangible Assets Evaluation System Info for Further Development in China

Nowadays, there still exist many problems in the research of the intangible assets evaluation theory, such as the division and isolation from others, weak support for the practice, etc. This paper puts forward a new system info which is to direct the practice in the socialist market economy and network society, The new system info breaks through the traditionally practical one, which is ＂evaluation aim value standard-evaluation method-- evaluation result＂. Furthermore, this system into could support the intangible assets evaluation to practice better than before and adapt to the new demands in socialist market economy environment and network society.     

从敦煌本《百行章》看唐初的法制思想

唐代的法制思想，主要有两大特征，即仁刑恤典和厉行法制。对此，学者们多从正史的角度加以探讨和分析。而从敦煌所出唐代蒙书《百行章》所述内容同样清楚地显示了唐初的法制思想的以上特点。这一研究可以起到补充正史的作用。     

The role of planning in achieving indigenous land justice and community goals

This paper suggests that the capacity of indigenous groups to engage effectively in a range of planning activities is crucial to achieving land justice and community goals. This argument is relevant in the face of long-standing tensions between indigenous peoples residing in post-settler societies and nation-states such as Australia, Canada, and New Zealand over questions of land and natural resource use. The paper argues that effective planning is crucial for (i) protecting indigenous interests by engaging the planning activities of the state, (ii) the successful acquisition of lands through legal land claim processes, and (iii) helping indigenous communities achieve their goals by implementing effective community-based planning processes.     

日本泡沫经济制度性原因分析及启示

20世纪90年代被称为日本经济“失去的10年”。日本经济一蹶不振,丧失了整整10年的发展。不少学者认为,90年代日本经济萧条意味着日本“又一次战败”即在经济战场上的“战败”。日本经济战败是败在了“制度”或“体制”方面,败给了成功地实行了“制度创新”或“体制创新”的美国。分析引发日本泡沫经济的制度性原因、探索日本经济走出衰退的途径,从中可寻找出对我国经济发展的有益启示。     

关于企业生命力评估的指标体系设计

阐述了评估企业生命力的意义，提出了评估企业生命力的原则，并设计了企业生命力评估的指标体系。     

汇率波动模型与人民币汇率调整新趋势

文章对四种汇率波动模型进行简要介绍与说明,指出中国渐进式的改革和开放决定了入世后人民币汇率的制度调整也应是渐进式的,现阶段人民币汇率制度的选择应实行目标区汇率制。     

谈以人为本的薪酬管理

今天的企业能否在激烈的竞争中站稳脚跟 ,关键在于是否能够留住人才 ,而能否留住人才的关键又取决于企业建立一种什么样的薪酬制度。以人为本的薪酬管理是指把以人为本的思想贯穿到企业的薪酬管理当中 ,从而真正发挥激励人才的作用。建立以人为本的薪酬制度 ,要在真正了解员工需求的基础上 ,充分挖掘企业的薪酬资源 ,并结合企业的实际大胆创新     

Cyber-coordinating Mechanism and Strategic Management Accounting

Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain.     

Managing Earnings with Intercorporate Investments

Abstract:  We explore to what extent firms deliberately manage their financial reports by exploiting the flexibility of generally accepted accounting principles. Using a sample of Oslo Stock Exchange-listed firms with 20–50% equity holdings in other firms, we find that firms with high financial leverage tend to maximize reported earnings from these investments through their choice between the cost method and the equity method, possibly in an attempt to reduce debt renegotiation costs or to avoid regulatory attention. In contrast, managers do not systematically bias reported earnings to extract private benefits or to signal revised expectations about future cash flows. Firms use different earnings management tools in a consistent way, as the earnings effect of the cost/equity choice is not offset by discretionary accruals.