国内外养老保险制度的状况及差异分析

国内外养老保险在模式上、养老保险基金运作机制以及养老保险管理制度上存在差异.美国的养老保险制度注重政府保障与雇主保障、个人保障的有机结合、充分发挥市场功能、注重养老金投资管理;英国养老金个人账户体系更加适合现代快节奏生活和工作经常变化的社会需求;日本农民在许多方面享有与城市居民同等的待遇;韩国采取的是双轨并行的养老金制...     

日本纺织服装产业升级及中日比较

日本纺织服装产业在面临本币升值、劳动力成本上升和贸易摩擦的内外升级压力下,通过产业转移、产品创新、淘汰落后产能,发展技术纺织品和时尚产业,提高了产品的附加值,完成了对纺织服装产业的改造。中国纺织服装产业虽然面临着与日本当年相似的升级压力,但也存在着相异特征如大国、区域发展不平衡、经济实力、制造业的核心竞争力、创新和产业政策的有效性等不如当年的日本。通过分析日本的纺织服装产业的调整过程和经验教训,并对中日纺织服装产业升级进行比较,本文提出了相应的政策建议。     

中国制造业区域聚集及国际比较

本文利用Ellison and Glaeser(1997)衡量行业区域聚集和共同聚集的指标体系,考察中国制造业的区域聚集程度在1998至2003年间的发展趋势,并进行了国际比较。我们发现中国的行业区域聚集程度仍处在一个上升阶段。我们还注意到,无论就行业区域聚集程度还是行业区域共同聚集程度而言,中国目前仍低于西方发达国家近期的水平。     

中西方企业会计准则--企业合并的比较

企业合并的会计问题向来是会计领域中最复杂且争论最多的领域之一.最近财政部结合我国国情,颁发了最新的企业会计准则--企业合并的征求意见稿.本文将该征求意见稿与西方的企业合并会计准则做比较,发现在会计处理方法的选择、商誉的计量方法、合并费用的处理和披露内容等四个方面存在不同之处.     

北京与国际城市的比较研究

21世纪初,北京提出建设国际化国际上大都市的战略目标,到2010年基本建立起国际化大都市的框架.为了评价北京国际化程度,论文选取了人口、经济、公共交通、航空运力和国际组织等几个主要指标,选择了国际上公认的国际城市纽约、东京、伦敦、巴黎、新加坡和香港等与北京进行比较,量化北京与国际城市的距离,提出加快国际化步伐的具体措施.     

重庆直辖前后农村居民消费与收入纵向对比实证分析

本文运用Keynesian的绝对收入假设消费函数模型，充分考虑重庆直辖前后的差异，将消费与收入的数据分为直辖前和直辖后两个阶段分别进行协整检验并建立误差修正模型，然后对两个阶段所表现出的显著差异进行纵向对比分析，最后提出当前形势下刺激农村居民消费扩大的政策建议。     

浙江省规模以上工业企业科技人力资源配置现状及区域比较

科技在国家竞争力中起着关键作用。科技人力资源对于企业的生存和发展至关重要。文章从数量和密度上分析了浙江省规模以上工业企业科技人力资源的发展现状,在企业科技人力资源评价体系构建的基础上,运用主成分分析方法,对浙江省11个城市规模以上工业企业的科技人力资源水平进行评价,提出了浙江省规模以上工业企业科技人力资源发展的建议。     

国内外股票期权激励机制比较研究

通过介绍美国和日本的股票期权激励机制,并与我国的股票激励机制进行比较分析,提出了关于我国股票期权在公司治理、市场建设和法律法规方面的建议。     

Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study

In this study we explore attribute differences between U.S. GAAP and IFRS earnings. Our study is motivated by the ongoing harmonization process in accounting standard setting as well as by recent convergence projects by the FASB and the IASB. We test two market-based earnings attributes, i.e., value relevance and timeliness, as well as two accounting-based earnings attributes, i.e., predictability and accrual quality. These attributes are tested for German New Market firms as they are allowed to choose between IFRS and U.S. GAAP for financial reporting purposes. Overall, we find that U.S. GAAP and IFRS only differ with regard to predictive ability. The fact that U.S. GAAP accounting information outperforms IFRS also holds after controlling for differences in firm characteristics, such as size, leverage and the audit firm. However, our results also seem to suggest that these differences are not fully valued by investors, as we do not observe significant and consistent differences for the value-relevance attribute.     

Configurations of business strategy and marketing channels for e-commerce and traditional retail formats: A Qualitative Comparison Analysis (QCA) in sporting goods retailing

This article applies a configurational approach to study the fit between retail format, business strategy, and multi-channel setup. Its empirical material consists of five case studies, and a data set of 74 sporting goods retailers in Sweden. Our results show that a retailer can create strategic advantages when its multi-channel setup fits with its business strategy, and that retail format is important for explaining differences in growth and profit, the former being assigned to e-commerce and the latter to physical stores. Moreover, the study reveals that to some extent online channels also have positive performance implications for physical store retailers.