GDP 含金量新视角下的我国房地产泡沫刍议

我国GDP含金量和房地产泡沫都是当下经济运行中的热点问题,将二者结合起来,具有一定的创新性.首先,以现有GDP含金量概念阐释为基础,探索性度量了我国房地产业GDP含金量.其次,把GDP含金量引入房地产泡沫测度研究中,提出房地产泡沫研究应该加入供给质量分析、采用有含金量的GDP数据、优化收入指标以及对市场修正法再修正等刍议,以完善房地产泡沫现有测度方法.     

浅议如何提高商业银行内部审计质量管理水平

商业银行内审部门要达到持续取得审计成果,增加商业银行价值的目标,就必须持续提高内部审计质量管理水平,通过对商业银行价值创造性审计管理刚刚起步、风险评估技术和流程提升空间巨大、审计报告风险反映的全面性和形式有待完善、跟踪审计整改标准和机制形式重于实质等现状进行分析,提出提高服务意识、加强政策导向、完善审计规范,提高审计计划风险评估技术和建立审计项目的风险评估流程,全面反映风险和拓展报告形式,制定分类整改标准、完善系统性整改机制、修正整改考核体制的改进思路。     

Tourist experience of slow tourism: from authenticity to place attachment – a mixed-method study based on the case of slow city in China

ABSTRACT

This study connected slow tourism with the concept of authenticity and place attachment using a mixed-method approach. Different factors were seen as likely to influence the behavioral intention. Yaxi town (the first international slow city in China) was chosen as the research site. Results show that authenticity in the context of slow tourism include objective authenticity, constructivism authenticity and existential authenticity. Authenticity partly influence place attachment and behavioral intention; two dimensions of place attachment have significant effect on behavioral intention. Findings of this study can be applied to slow tourism marketing and slow destination management.     

中小企业逆向物流发展研究简

随着社会经济发展,物流成为“第三利润源泉”,物流产业虽然起步较晚,但发展非常迅速.在实际生活中,人们过多关注正向物流,而对逆向物流管理重视不足,特别是中小企业受自身条件限制,逆向物流发展落后,存在着对逆向物流的意识不强,重视度不高;环保意识弱,资源循环再利用率低：缺乏技术和专门人才的支持;逆向物流管理不规范等问题,应增强逆向物流认识,树立逆向物流理念;逆向物流外包;培养逆向物流管理人才;建立逆向物流信息系统.     

颜之推对后三国历史的记载和反思

颜之推的《颜氏家训》和《观我生赋》都对梁末时期后三国的历史作了一定程度的文学纪实记载,而且对一些重大事件还予以反思和评论,具有较高的史学价值。     

WTO框架下保障措施的起源与演化

保障措施是WTO框架下与反倾销、反补贴并列的贸易救济手段，已成为成员方开放条件下市场准入扩大过程中实施的经济安全阀。本文拟从探寻保障措施产生的制度根源出发，考察其在多边贸易体制框架中的变迁轨迹，分析在GATT期间和WTO成立以来的实施特点，并对保障措施制度的历史演进尝试了一种新经济史学的解释。     

盈余管理的原因、动机及测度方法前沿研究综述

盈余管理已经成为公司金融领域最活跃的研究热点问题之一,受到学者们的广泛关注。本文对20世纪80年代中后期以来关于盈余管理理论发展和实证研究的主要脉络进行全面回顾,并总结了国外最新的研究成果。本文的综述主要集中在三个方面:(1)基于“契约磨擦”与“沟通阻滞”分析了盈余管理产生的内在机理;(2)分别从资本市场动机、契约动机和政治成本动机总结了关于盈余管理的实证研究成果;(3)对应计利润分离模型、特定应计利润模型和频率分布模型三种盈余管理检验方法的具体应用进行了分析,并对其优点和不足之处进行了评价。     

Rethinking constructive technology assessment as democratic, reflective, discourse

This paper conceives technology assessment potentially to be a constructively democratic, reflective and discursive process. The paper reviews selected literature focusing on the notion and practice of constructive technology assessment (CTA). CTA aims to produce better technology in a better society, and emphasises the early involvement of a broad array of actors to facilitate social learning about technology and potential impacts. The paper presents a new perspective of CTA based on a discussion of contiguous research on the social implications and control of technology, reflexivity and reflection in the ‘risk society’ (Beck), and on public understanding and participation in science and technology. The paper concludes that the future development of CTA is well served by improved articulation or revision of core elements of the approach, for example by emphasising a concern for interaction and socio-technical criticism based on democratic principles. In addition, to conceive of CTA as a discursive activity may facilitate the analysis of the limitations in practice on the role of non-experts participating in technology assessment and the capacity for self-reflection of all actors.     

PERFORMANCE MEASUREMENT: MEASURE SELECTION BASED UPON FIRM GOALS AND INFORMATION REPORTING NEEDS

Performance measurement is critically important to business success. Collecting and responding to information that does not provide management with guidance to meet established goals is counterproductive and potentially injurious to the success of the firm. This research develops a framework that allows individual firms to assess unique measurement needs in light of their stated goals, and to select performance measures most suited to addressing those measurement needs.     

我国商法应对入世的策略--从商法的再度国际化视角

我国加入世贸组织以后，对我国的商法产生了很大的影响。我国商法的再度国际化实际上正是我国对世贸组织法律要求的适应。主要是要借鉴WTO法律制度，遵循WTO一般要求的基础上对国内商法进行修改，但应特别注意我国自身国情及法律自身发展的规律。