充分运用量值溯源提高检测工作质量

根据笔者在实验室长期工作的经验,结合实验室的相关标准,按量值溯源的管理途径,进一步阐述了实验室充分运用量值溯源信息,对仪器设备和标准物质进行科学管理的具体方法和措施,为不断提高检测工作质量提供了有力的保证。     

Bank loan announcements and borrower stock returns before and during the recent financial crisis

The impact of U.S. bank loan announcements on the stock prices of the corporate borrowers has been decreasing during the two last decades with estimated two-day cumulative abnormal returns slipping from almost 200 basis points in the beginning of the 1980s to close to zero by the turn of the Century. We estimate excess returns before and after the onset of the most recent financial crisis. We find that while prior to August 2007 returns were indeed close to zero, afterwards returns jump back up to around 200 basis points. We surmise that in a booming credit market the certification of corporate borrowers by banks started to play a lesser role, while during the crisis the banks’ role was revitalized. Consistent with this interpretation we find that after August 2007 excess returns increase especially for loans with a longer maturity, and for smaller, levered, less profitable or lowly rated firms.     

论陕西民俗文化产业的升级

陕西是一个文化生态极为多样的省份,不仅有着丰富的历史文化资源和深厚的人文传统积淀,更蕴涵着丰厚的民俗文化资源。开发利用民俗文化资源,发展陕西民俗文化产业,目前最要紧的是提升和扩大民俗文化产品的附加值,抓住价值链中的高端环节,实现陕西民俗文化产品的升级。为实现陕西民俗文化产业合理有效的升级,首先应通过创新增强核心竞争力;其次要实施品牌发展策略;最后要加大营销力度。     

论生态文明观的价值向度

本文从科学发展观的角度，将生态文明观纳入自然、文化、经济、社会和人自身发展的视野，探讨了生态文明的内容和本质，认为以人为本，和谐、协调、可持续发展是生态文明观的价值向度。     

社会主义核心价值体系融入高等职业教育全过程的思考

本文通过深入调查了解大学生核心价值观的现状及其发展变化,对大学生社会主义核心价值观缺失的表现、原因进行系统的分析和研究,有针对性的提出加强大学生社会主义核心价值教育的对策。     

The Creation of Value Through Corporate Reputation

The relationship between social and financial performance (CSP – FP) has been a main objective in the literature on business management, as it would provide an economic justification for the social investment insofar as it contributes to the creation of value. This relationship has been empirically tested by several authors though without using a theoretical model that sustains this relationship. The aim of this article is to propose a theoretical model of the process of the creation of value from the reputation generated by companies, integrating the factors that have been shown to be more relevant in this process from previous research, in such a way that hypotheses are put forward regarding the existence of this relationship and the factors that determine it. Finally, an empirical test is performed using the 100 most prestigious companies operating in Spain during 2004.     

The evolving concepts of land administration in China: Cultivated land protection perspective

This paper presents a holistic method by integrating three concepts (land resources management, assets supervision and political governance for sustainability) for investigation of land administration in China, taking into consideration of cultivated land protection for a testimony with econometric method. Theoretically, in this self-organizing integrated method, land resources management focuses on the productivity of land; land assets supervision centralizes on the realization of land usufruct rights in land transference; land political governance for sustainability concentrates on harmonious linkage of economic efficiency, social stability and environmental safety of land use. Their interrelations are complex. Methodologically, the results indicate that the theoretical model is feasible to explain variations of cultivated land protection with these three concepts. Cultivated land decreases with increasing land value increment multiples, and is positive with political governance concept, but not in a linear fashion. Finally the results suggest that roles of government in land administration need to be changed and strengthened, supporting complete compensation for land expropriation and modification to policies of cultivated land.     

以顾客价值为中心的房地产企业价值链优化研究

房地产企业价值链优化是房地产企业在宏观调控背景下为了生存和发展，以顾客价值为核心进行的根本性的再思考和彻底性的再设计。房地产企业价值链优化应从改变价值链的方向、业务流程的整合、业务外包、建立扁平化的组织结构、基于数据挖掘技术的客户关系管理（CRM）的应用、通过建立战略联盟实现房地产企业之间的协同运作等六个方面着手。     

企业网络域名价值及保护对策研究

在信息化时代，域名日益成为企业重要的无形资产，是一种全球性的稀缺资源，因而域名在网络营销中具有与商标、品牌同等重要的商业价值。企业要正确认识域名的商业价值，加强域名注册和管理，采取有效措施，预防、减少和解决域名摩擦和纠纷，保护企业的合法权益。     

《金融工具确认和计量》准则对基金投资的影响

现行会计准则体系中《金融工具确认和计量》准则首次对金融工具的确认和计量做出了相关规定。本文分析了该准则对基金投资可能产生的影响，认为一方面公允价值计量模式将引起基金估值的变化，另一方面公允价值变动可能引起基金分红规模的扩大，这对基金投资者的影响是显而易见的。本文结合这两方面的影响对基金投资提出了相关建议。