窨井盖设计:创意与功能的定位考察——从城市规划的文化品位视角

本文介绍了欧美国家及日本的城市窨井盖创意思路,剖析了我国城市规划中窨井盖设计的问题及现状,提出了在保证窨井盖实现其市政设施功能的同时,赋予其更多的功能,如:指示路标功能、广告宣传功能、传承地方文化功能等。本文意在强调要以新颖的设计创意与多元功能定位的思路,给予窨井盖以持久鲜活的生命与活力,增添文化元素,提高窨井盖功能,这有助于提升市政规划的文化品位。     

Formative versus reflective measurement models: Two applications of formative measurement

This paper presents a framework that helps researchers to design and validate both formative and reflective measurement models. The framework draws from the existing literature and includes both theoretical and empirical considerations. Two important examples, one from international business and one from marketing, illustrate the use of the framework. Both examples concern constructs that are fundamental to theory-building in these disciplines, and constructs that most scholars measure reflectively. In contrast, applying the framework suggests that a formative measurement model may be more appropriate. These results reinforce the need for all researchers to justify, both theoretically and empirically, their choice of measurement model. Use of an incorrect measurement model undermines the content validity of constructs, misrepresents the structural relationships between them, and ultimately lowers the usefulness of management theories for business researchers and practitioners. The main contribution of this paper is to question the unthinking assumption of reflective measurement seen in much of the business literature.     

Factor decomposition of cross-country income inequality, 1960–1990

In this paper we present Esteban's 1994 [Esteban, J., 1994. La desigualdad interregional en Europa y en España: descripción y análisis. In: Esteban, J.M^a., Vives, X. (dirs.), Crecimiento y convergencia regional en España y en Europa, Vol. 2, Instituto de Análisis Económico] decomposition of the Theil index of inequality over per capita incomes into the (unweighted) sum of the inequality indices of (i) the productivity per employed worker, (ii) the employment rate, (iii) the active over working-age population rate, and (iv) the working-age over total population rate. Each of these factors clearly have different meanings for analysis as well as for policy. We apply this factoral decomposition to a set of 120 countries. We also contrast the empirical findings with the results obtained for the 23 OECD countries. [OECD, Labour Force Statistics, Several issues, Paris].     

The rise and rise of IFRS: An examination of IFRS diffusion

We seek to understand the ever-increasing push towards the international harmonization of accounting standards and particularly the inexorable rise of standards produced by the International Accounting Standards Board (IASB). While the primary justifications for the increasing recognition given to these standards (IFRS) are economic, we question whether the empirical evidence to date has yielded convincing support for these arguments. We therefore offer an alternative explanation for the origin and diffusion of IFRS that incorporates social and political factors. Outsourcing the manufacture of accounting standards to a single private agency appears to be a rational, lower cost option – lowering both economic and political costs for individual states as long as they continue to retain residual decision rights with respect to the adoption of IFRS. However, such outsourcing must also be perceived to be legitimate. IFRS confer institutionalized legitimacy because they possess three characteristics required of a technology for global governance. These are sponsorship by powerful interest groups/regulators, internationality and plasticity. We therefore conclude that the widespread diffusion today of IFRS can at best be only partially explained as an economically rational phenomenon. Rather, the demand for legitimate action in the face of tightly coupled and complex global markets is at least equally important in generating support for IFRS.     

高油价对亚洲经济和石油安全机制的影响

2007年以来,国际市场石油价格持续攀升,一年多的时间里涨幅超过了50%。在目前中东局势持续恶化的影响下,国际石油价格将在很长一段时期内维持在较高的价位。当前国际石油市场油价的坚挺,不仅对全球经济的影响进一步增大,而且对国际石油安全机制的影响也进一步突出,尤其是对亚洲地区的影响更为明显。     

中国本土酒店集团发展的品牌构建——对“锦江”品牌发展的研究

品牌是酒店集团的关键资源和核心竞争力。国际酒店集团的进入在给我国本土的酒店企业带来了巨大冲击的同时，也给后者提供了学习先进管理水平和品牌运营策略的机会。锦江集团的品牌推广是国内酒店服务业的成功典范，其品牌战略值得我国其他酒店集团借鉴。我国本土酒店集团要想在竞争中立于不败之地，就必须：加速酒店集团扩张，形成规模和品牌的良性互动；细分顾客市场，明确营销重点，增强顾客对酒店品牌的忠诚度；根据具体情况，灵活运用酒店集团品牌战略。     

Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand

This study examines the relation between stock prices and accounting earnings and book values in six Asian countries: Indonesia, South Korea, Malaysia, the Philippines, Taiwan, and Thailand. The analysis is based on a residual earnings model that expresses the value of the firm in terms of book value and residual income. The model holds for any clean surplus accounting system. However, for finite time horizons, biased accounting may affect model estimates. The six countries examined in this study differ in faithfulness to clean surplus accounting as well as bias (conservatism). The study addresses two questions. First, are there systematic differences across countries in the value relevance of accounting, and are these differences related to accounting differences? Second, are there systematic differences in the incremental and relative information content of book value per share (BVPS) and abnormal (residual) earnings per share (REPS) across the countries, and are such differences related to accounting differences? We find differences across the six countries in the explanatory power of BVPS and REPS for firm values. Explanatory power for Taiwan and Malaysia is relatively low while that for Korea and the Philippines is relatively high. These differences are generally consistent with differences in accounting practice; however, since Korean accounting practice is strongly influenced by tax law, we did not expect the high association for Korea. Second, with respect to the incremental and relative explanatory power of BVPS and REPS, we find BVPS to have high explanatory power in the Philippines and Korea but little in Taiwan. In all six countries REPS has less explanatory power than BVPS in most years. Again, the evidence may be interpreted as suggesting accounting practice affects valuation (with Korea again as the exception). Finally, we provide evidence on the sensitivity of the timing of comparisons of stock prices and accounting values. We find that comparing prices at year-end (even though annual accounting information has not been released at that time), in general, provides the highest correlation between market and accounting numbers.     

母公司在集团网络中的功能定位与职能设置

首先对母子公司进行了描述与界定,对系统内部资源进行了分类对比分析,然后讨论了母公司在网络系统中的整体功能定位,得出母公司是母子公司网络系统中系统公共资源的创造与管理中心,从而重点引出母公司对网络系统公共资源的管理策略分析与网络系统资源差异对总部职能设置的影响分析,由此得出母子公司网络系统的总部职能结构设置思路与原则。     

Regulatory issues in regional satellite communications: Towards a USA - Mexico bilateral agreement

This article examines the issues raised by the drawing up of a bilateral agreement for satellite communications between the USA and Mexico. Mexico has been mainly leasing capacity from INTELSAT and is developing its own Morelos satellite system. Both the USA and Mexico are keen to develop transborder satellite telecommunications services, but before coming to an agreement both parties must arrive at a clear definition of the main concepts that will constitute the agreement. Key concepts being analysed are: services classification, the reciprocity principle, economic harm to INTELSAT, and technical harm to INTELSAT.