委婉语的本质特征与运用的语境因素

该文认为理解和运用委婉语必须联系和立足于语境。据此，分析了委婉语的两大本质特征：内容的禁忌性和表达效果的愉悦性；并且阐述了影响委婉语运用的主要语境因素：交际者、交际主题、交际场景、文化背景。     

假冒伪劣产品的生产成因

假冒伪劣产品的生产,是所有假冒伪劣现象的起点和源头。科学地揭示假冒伪劣产品生产的成因,确定假冒伪劣产品生产的主体及其特征,对假冒伪劣产品生产成本收益予以分析,是研究、治理假冒伪劣行为关键性的一环。     

情感因素与英语教学

双向交流是英语课堂教学的特征，注重情感因素是成功教学的基础。     

顾客满意度的价值探析

本文从满意度的最新研究进展中对满意度的价值进行探析，将顾客满意度的研究文献分为三个方面：直接体现、间接体现与影响因素研究，并据此提出提升顾客满意度的策略，为企业管理提供借鉴。     

产业集群竞争力构成要素模型研究--以晋江运动鞋产业集群为例

论述了国内对产业竞争力研究的现状,从竞争力构成要素、形成机制要素和外部影响要素三个层面构造产业集群竞争力结构模型,并以晋江运动休闲鞋业集群分析为其佐证,力图对产业集群竞争力的内在规律性有个比较全面的认识     

人力资源价值评价研究

本文在分析了近年来讨论较多的几种人力资源价值计量模式后,通过问卷调查,找出最能影 响制造业企业四类人员价值的因素,对这些因素进行加工处理后,得到一个评价人力资源价值的参考值。     

Economic Risk Factors and Commercial Real Estate Returns

A great deal of research has focused on the links between stock and bond market returns and macroeconomic events such as fluctuations in interest rates, inflation rates, and industrial production. Although the comovements of real estate and other asset prices suggests that these same systematic risk factors are likely to be priced in real estate markets, no study has formally addressed this issue. This study identifies the growth rate in real per capita consumption, the real T-bill rate, the term structure of interest rates, and unexpected inflation as fundamental drivers or state variables that systematically affect real estate returns. The finding of a consistently significant risk premium on consumption has important ramifications for the vast literature that has examined the (risk-adjusted) performance of real estate, for it suggests that prior findings of significant abnormal returns (either positive or negative) that have ignored consumption are potentially biased by an omitted variables problem. The results also have important implications for dynamic asset allocation strategies that involve the predictability of real estate returns using economic data.     

Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852)

This paper analyses the influence exerted by compulsory mechanisms and cognitive and social factors on the adoption and implementation of double-entry bookkeeping. The study focuses on a small, commercial and family owned company located in Spain in the period 1829-1852. As our main conclusion we suggest that the adoption of double-entry bookkeeping in 1851 was influenced more by the managers' self-perception as traders, and the belief (internal and environmental) that the company must employ an accounting method appropriate to its new commercial status, than by State pressures derived from the enactment of a new accounting regulation in 1829.     

论市场所有权

本文作者首次在国内外提出了市场所有权理论，作者认为，过去我们对企业微观产权（包括有形产权和无形产权）研究较多，而忽视了对这些微观产权赖以存在的基础和实现条件－－市场产权的研究。实际上，市场本身也有一个产权界定及其制度安排问题，本文在界定产权概念的内涵，本质与功能的基础上，认为市场产权由狭义市场所有权，市场使用权（经营权），市场占有权和市场收益权等四个要素构成，认为市场产权具有五个方面的基本特征；市场所有权的稀缺性，市场所有权的准资本属性；市场所有权的排他性；市场经营权的可转让性；市场所有权收益的可计量性等，市场产权具有三种基本形式；市场国家所有制；市场区域共享制；市场全球共享制等，虽然市场市场产权天生具有国家排他性，归一国政府所有，但市场经营可以转让，各种贸易战的实质是争夺市场经营权，控制权和收益权，区域经济一体化和经济全球化是市场经营经营权的有限互换和交叉分享。     

The Global Determinants of Direct Office Real Estate Returns

We investigate the determinants of direct office real estate returns by analyzing rents, capital appraisals, and total returns. A recently compiled global database of major cities in Asia, Europe, and the United States provides a unique opportunity to give a macro-view on the effects of economic growth and supply and demand factors on nominal real estate returns. The global database provides quarterly observations from 1986 to 1999. To address the smoothness problem of appraisal-based price data and regulated rents, we employ the Generalized Method of Moments to estimate a dynamic panel-data model. The model allows us to combine the cross-sectional and time-series dimension in our quarterly data. We find that gross domestic product, inflation, unemployment, vacancy rate, and the available stock all have an effect on real estate returns.