中国会计文化研究的主要议题和核心观点——基于CJFD 1990—2008年的数据分析与研究

中国自1990年开始研究会计文化至今已经有29年的历史了。期间学者们进行了大量的研究,但研究的主要议题和核心观点有哪些,需要进行理论总结与分析。我们从“中国期刊网全文数据库”（CJFD）中选取了1990-2008年期间发表的关于会计文化研究领域的文章作为量化分析的样本,在历史回顾与观点分析的基础上,从会计文化理论、会计文化比较和会计文化建设三个方面对中国会计文化研究现状进行了总结和分析,并提出了相关建议。     

金庸小说的主题学研究与定位——刘卫英、王立《金庸小说母题及中外比较研究》读后

《金庸小说母题及中外比较研究》一书,从多种母题、主题、意象来探讨金庸小说的民族文学特征、民族文化内蕴生成以及外来佛经故事影响。注意在一个武侠文学传统的传承性链条上,发掘金庸小说的多重文化价值。在具体母题、意象的实证探究中,非常重视主题学理论方法的运用,拓展了主题学研究的视阈与空间,进一步验证和提升了主题学研究方法的学术意义与价值。     

商界小说研究的力作——评杨虹的《叛逆与超越——近二十年中国商界小说的文化阐释》

《叛逆与超越》对近20年商界小说的成就与局限,从发生学、本体论、谱系学尤其是文化诗学的角度,通过挖掘与梳理大量的史料来透视商界小说的现代性品格。作者跳出传统审美批评的窠臼,立足文化批评,对商界小说进行多维度的研讨与透视,为我们带来了商界小说研究的重大进展。     

校企共建秘书学课程实践教学的研究与实践

高等职业教育的教学过程一个重要部分是专业课程的实习活动。本文总结了几年来校企共建秘书学课程实践教学的经验。在企业的参与下建立了秘书专业课程三段实习体系。建立了新的课程培养目标,制定了具有较强的操作性训练方案,共同建设秘书模拟实验室和技能综合实验室。     

节事活动旅游形象感知研究：对旅游动机与熟悉度作用的检验——以2010年世博会为例

旅游形象在旅游决策过程中已经得到国内外学者的肯定,但缺乏把旅游形象运用到节事活动的研究中．更缺乏对节事活动旅游形象感知行为的研究。世博会作为超大型节事活动,运用结果方程模型,选取重庆市民对世博会旅游形象的感知来研究节事活动旅游者的旅游决策过程,特别是探讨旅游动机与熟悉度对节事活动旅游决策过程的作用。研究结果显示,旅游动机与节事活动情感形象以及旅游动机与旅游意向之间并无显著的关系,而节事活动认知形象与情感形象对旅游意向具有直接的影响效果,其中节事活动认知形象和对节事活动的熟悉度在模型中是具有主导性的关键因素。     

重庆“钉子户”事件的物权法分析

重庆"钉子户"事件引起了社会的广泛关注。该事件的产生涉及若干《物权法》上的问题,也反映了目前我国城市房屋拆迁制度存在的缺陷。弥补这些缺陷应在《物权法》中明确界定"公共利益"的范围、确定拆迁补偿的规则,从而进一步完善《物权法》中的征收制度。     

A Gendered Model of the Peasant Household: Time poverty and Farm Production in Rural Mozambique

Using insights from a case study on the allocation of labor in subsistence households in Mozambique, this study develops a conceptual framework for examining linkages between time poverty and farm production. An unexpected event such as a health crisis increases the demand for labor provided by women, thus making them more time poor. The model and numerical simulations show that a deterioration in a woman's time constraint will have an adverse effect on agricultural output of the household. This occurs because most women respond to an increase in household work by reducing their work hours on the farm and by reducing their leisure time. The latter outcome is expected to have a negative effect on women's physical and mental health, which will then cause a decline in their productivity on the farm.     

Selecting make-to-stock and postponement policies for different products in a chemical plant: A case study using discrete event simulation

We present a guideline for selecting the inventory management policy for a specialty chemical plant that produces products with limited shelf life, by producing multiple grades of bulk chemical and packaging them into a large variety of bottles. The policy for each product was selected based on a cost-benefit analysis, using the multiple objectives of maximizing the on time order fulfillment, minimizing the production (cleaning and shelf life expiration) and inventory costs. To generate realistic cost estimates, we developed a discrete event simulation model that included demand variability, planning and scheduling policies, and operational details. We evaluated three different policies: make-to-stock (MTS), postponement, and combined MTS/postponement. We also evaluated different storage media and optimized the number of storage units for products selected for postponement. A combined MTS/postponement policy, in which postponement is applied to products with low to medium demand and high expiration provided lowest costs without significantly impacting the customer on time order fulfillment. For all other products, a MTS policy is applied to maximize order fulfillment on time, reduce cleaning costs and to reduce number of storage units.     

江西省吉安市中药材产业发展规划

通过分析江西省吉安市中药材产业的优势条件,提出中药材产业发展的思路定位及未来15年的发展目标和布局,即打造优质品牌、驯化野生中药材品种、扶持龙头企业、加快中药材制成品研究.并提出了产业发展的保障措施,即依靠科技进步,走可持续发展道路,坚持中药材栽培的标准化管理,保证品质创品牌.     

Abnormal returns before acquisition announcements: evidence from Europe

Acquisition announcements influence the stock price of target firms, providing an opportunity for insiders to obtain significant abnormal returns. We study the presence of positive abnormal returns before the announcement date, in target firms, quoted in Euronext markets (Belgium, France, The Netherlands and Portugal) from 2001 to 2007. We investigate whether the pre-announcement run-up of prices can be explained by rumours in the media and the percentage of capital previously owned by the bidding firm, among other factors. We examine cumulative abnormal returns in an event window of 60 days prior the acquisition announcement, with the event date adjusted for the previous disclosure of news about the acquisition, in the media. We compute a run-up index, and find that there are abnormal positive returns before the announcement date, confirming previous studies. We find that a significant part of the run-up is explained by: (i) market anticipation triggered by legitimate sources of information, namely, rumours in the media about the possibility of an acquisition bid and (ii) the percentage of capital previously owned in the target firm, by the bidding firm.