多层砖混房屋顶层墙体裂缝成因及其防治

本文分析了多层砖混结构房屋顶层墙体裂缝的形态及产生机理,给出了防治裂缝的一些有效措施。     

Renminbi＇s Potential to Become a Global Currency

This paper is a tentative endeavor to delineate the potential of the renminbi to become a global currency. It first analyzes the critical economic, financial and policy attributes that are required to support a currency to gain an international role. It then examines whether China has the potential to acquire these attributes. The paper concludes by offering some provisional observations on the implications for Asia and the global economy, should the renminbi evolve into a world currency in the coming decades.     

经济发展方式转变下的中国税制调整思路

经济发展方式转变实质上是由现行发展路径转变为以人为本的和谐经济发展之路。税制结构是经济发展的一个制度变量,但目前我国税制结构与经济结构优化、生态环境改善以及收入差距不断缩小下人们福祉的提高等方面存在着矛盾。因此,必须在现代发展理念下对现行的所得税、流转税、资源税、财产税、行为税等进行调整,以促进经济发展方式转变。     

The Mediating Role of Communication in Interorganizational Channels

Abstract

The overall objective of this article is to examine the impact of interorganizational channel bureaucratic structure on boundary interpersonal trust. The authors present a model where the bureaucratic structure (viz., formalization, participation and centralization) influences interpersonal communication, which functions as a mediator determining the level of interpersonal trust in the supply chain. The authors conceptualize communication as a multidimensional construct, reflective of both instrumental and social communications. The empirical study, conducted in a farm equipment supply chain, indicates that formalization and participation facilitate whereas centralization inhibits communication, which in turn enhances interpersonal trust. Theoretical and managerial implications as well as directions for further research are discussed at the end of the paper.     

Capital Structure,Corporate Taxation and Firm Age*

This paper analyses the relationship between corporate taxation, firm age and debt. We adapt a standard model of capital structure choice under corporate taxation, focusing on the financing and investment decisions typically faced by a firm. Our model suggests that the debt ratio is associated positively with the corporate tax rate and negatively with firm age. Further, we predict that the tax-induced advantage of debt is more important for older firms than for younger ones. To test these hypotheses empirically, we use a cross-section of around 405,000 firms from 35 European countries and 127 NACE three-digit industries. In line with previous research, we find that a firm's debt ratio increases with the corporate tax rate. Further, we observe that older firms exhibit smaller debt ratios than their younger counterparts. Finally, consistent with our theoretical model, we find a positive interaction between corporate taxation and firm age, indicating that the impact of corporate taxation on debt increases over a firm's lifetime.     

资本结构视角下的再保险行为分析

再保险不仅是保险公司的风险管理措施,也是保险行业特有的一种融资方式.本文从资本结构的财务视角重新审视再保险行为,试图搭建再保险融资的基本财务理论框架,在分析再保险融资特点与优缺点的基础上,结合行业实际,对如何做好再保险融资,实现企业价值最大化提出了相关意见和建议.     

从秘书专业人才能力结构谈秘书实务课程改革

秘书专业人才培养紧紧锁定秘书职业所要求的基本能力和专业能力,秘书实务课程也要立足于此。秘书实务课程应用性强,秘书实务课改要易操作、易观测、高低能级覆盖、动态升级、体现时代与社会水准;须案例与实训共存,静态与动态结合,强化中英文文字处理能力等,这些对于秘书人才的培养具有重要的指导意义。     

北京市国内客源市场空间结构研究及其开发对策

本文从空间结构的角度对北京市国内客源市场进行了定性描述和定量分析,通过探索北京市国内客源市场所特有的内在规律,提出了一系列行之有效的措施,旨在使北京的旅游业能够得以持续兴旺的发展,为首都经济和社会发展做出更大贡献。     

经济体制与政治体制之间关系的一些思考——比较17、18世纪英法美财政问题的两点启示

在任何社会,任何时代,财政问题都是一个政治的问题;政府财富的多少,直接决定了政府是否会受到人民的制约,进而影响到一个国家的民主与法制的建设。     

底部框架砌体房屋中现浇钢筋混凝土梁、板下沉的原因与防治

针对东北许多地区临街房屋底层所采用的框架建筑结构进行简要分析,并针对其存在的问题提出相应的解决措施。