产品质量监督检验工作在名牌战略中的地位和作用

加入世界贸易组织后,我国经济开始在全新的平台上与世界各国竞争。名牌产品代表着一个国家的经济水平,乃至代表着整个国家的先进生产力。而质量监督检验工作是国家实施名牌战略的关键环节,其地位和作用极其重要。     

试论营销策略中的期权因素

营销策略由产品、价格、地点和促销构成,产品由核心产品、有形产品和附加产品组成。附加产 品在产品构成中的作用越来越重要,附加产品的性质类似于期权。通过附加产品,企业和消费者之间存 在着契约关系,可以利用期权的分析方法对附加产品进行分析,并利用期权定价模型对其进行定价。     

The tactical and strategic value of hedge fund strategies: a cointegration approach

This paper analyzes long-term comovements between hedge fund strategies and traditional asset classes using multivariate cointegration methodology. Since cointegrated assets are tied together over the long run, a portfolio consisting of these assets will have lower long-term volatility. Thus, if the presence of cointegration lowers uncertainty, risk-averse investors should prefer assets that are cointegrated. Long-term (passive) investors can benefit from the knowledge of cointegrating relationships, while the built-in error correction mechanism allows active asset managers to anticipate short-run price movements. The empirical results indicate there is a long-run relationship between specific hedge fund strategies and traditional financial assets. Thus, the benefits of different hedge fund strategies are much less than suggested by correlation analysis and portfolio optimization. However, certain strategies combined with specific stock market segments offer portfolio managers adequate diversification potential, especially in the framework of tactical asset allocation.

What Prevents Firms from Advancing in their Environmental Strategy?

The aim of this paper is to analyze the determinants of the strategic environmental behavior of firms and, more specifically, the external and internal barriers that limit and sometimes even prevent the environmental adaptation. The analysis focuses on a sample of industrial firms that have at least three workers and that are located in Aragón, a region situated in the northeast of Spain. In order to achieve this objective, first the theoretical literature on the topic is reviewed. Subsequently, from the firms which were sampled, the existence of an underlying structure among the totality of barriers is studied. Finally, this structure is analyzed in order to determine if it has any influence on the degree of proactivity of the firm’s environmental strategy.

一项二语词汇深度知识学习策略的调查

为探讨学习者的学习观念和所采用的学习策略的关系,通过对125名三个不同水平受试者的问卷调查,结果表明:(1)学习者都认为单词需要在用中学,并且能对自己的学习进行有效的管理。(2)不同学历层次学生在策略的使用上也存在着显著的差异。(3)英语专业二年级和四年级的学习者在策略的使用上并没有显著性差异。     

长吉图开发开放先导区人力资源现状分析及发展对策

区域经济发展人力资源是关键,长吉图开发开放先导区区域经济发展进程的加快使该区人力资源的合理利用与优化升级成为当务之急。通过对长吉图开发开放先导区人力资源现状、优势、劣势的详尽分析,针对所存在的问题,提出了人力资源合理开发利用与可持续发展的有效对策,以期对长吉图地区人力资源的合理利用以及制定科学有效的人力资源发展战略具有一定的引导作用。     

浅谈会计诚信危机与对策

要想从根本上彻底地杜绝会计信息的虚假问题,就应从最基层的会计人员缺乏诚信的问题着手,加强会计诚信的宣传教育、提高诚信意识,完善相关机制、加强内部控制,逐步形成良好的诚信环境,进而化解会计行业的诚信危机,挽救会计行业的公信力。     

浅析我国个人所得税改革中的问题及对策

个人所得税是对自然人取得的各项应税所得征收的税种,在聚集财政收入、公平收入分配方面发挥着巨大作用.个人所得税关系到每一个自然人的切身利益.对我国个人所得税现状的分析表明,随着我国经济体制改革的不断推进,市场经济的建立和完善,经济发展水平与综合国力的明显提高,现行个人所得税运行机制逐步显露出征收模式不科学,税率设计不合理,起征点不公平,征收管理不严密等一系列缺陷.为进一步改革和完善个人所得税制,更好地发挥个人所得税在组织收入、公平分配与调节经济中的重要作用,应进一步完善个人所得税征收基础制度;建立科学的预扣预缴税款制;推行双向申报制度;拓宽税基,降低税率;重点稽查,加大处罚.     

家电企业售后服务业务外包的问题与对策

当前,我国家电企业售后服务外包方面存在的问题,主要表现在企业盲目的甩包袱,追逐短期利益;承包商的选择缺乏依据;售后服务外包的质量考核与审查严重缺失等。家电行业是我国目前市场化程度最高的行业,竞争的激烈程度与日俱增,售后服务外包对整合企业资源、构建核心竞争力的作用愈发重要。家电企业在进行售后服务外包时应评定服务企业业务等级。加强对承包商的资质审查及后期监管,建立售后服务反馈机制,及时规避外包风险。     

注册会计师职业道德低下的原因及对策

注册会计师职业道德低下的根本原因是见利忘义、见利忘德。同时,注册会计师专业胜任能力低,执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。提高注册会计师职业道德的对策是：进一步完善注册会计师职业道德规范体系、组织形式和风险约束机制;加强注册会计师职业道德监管力度;严格准入制度。