中国植物油加工业发展现状、问题及对策

中国植物油加工业是近年来发展最快、受进口贸易影响最大的农产品加工业之一,其迅猛的增长及面临的困境应当引起研究者的关注。详细考察了1995年以来中国植物油加工业发展的现状及存在的问题,在此基础上,提出了促进行业发展的对策建议。     

WTO内“潜在利益”的保护:一种新的贸易干涉工具

在美国投诉欧共体"香蕉贸易体制案"中,专家组和上诉机构均支持了美国基于"潜在利益"所享有的"投诉资格"。联合国秘书长将此案作为WTO援引国家责任条款草案第42条和第48条的例证。在此背景基础上,考虑到国家基于某些WTO协议所承担的义务具有"对一切"的性质,以及WTO内既存"非违法之诉"的事实,"潜在利益"有被用作贸易干涉工具的可能性。作为贸易干涉工具的"潜在利益",既有利于促进国家更好地履行WTO义务,也可能被贸易强国用作扩张自身利益的工具。     

股权结构、董事会特征与会计信息质量关系的实证研究——来自A股上市公司的经验证据

选取2001-2005年期间被我国证券监督委员会公开处罚的财务报告舞弊的上市公司为研究样本,并选取了股权结构、董事会特征等方面的10个指标,对公司治理结构与会计信息舞弊的关系进行实证研究。研究发现:独立董事比例、审计委员会的设置与会计舞弊显著负相关,董事会规模、控制股东的性质、监事会规模与会计舞弊显著正相关。     

中部地区承接加工贸易梯度转移探讨

我国加工贸易存在的地区发展不平衡问题,日益成为阻碍中国经济协调发展的重要因素。如何顺应国内、国际经济发展趋势,使加工贸易在地区分布上进行科学合理地调整,形成地区协调梯级发展的态势,是目前亟待研究和解决的问题。     

“工程对象教学法”模式应用研究

“工程对象教学法”模式,是一种以典型工程对象为平台开展的基于工作过程的创新型工程教学方法,是MBA案例教学法在工程教育中的应用。它打破了传统的工程教学思路与模式,对教学平台、教材、教学模式、教学方法等进行变革,与教育部关于提高大学生实践能力、创新精神指导思想吻合。     

我国试行国际船舶登记制度研究

建设上海国际船舶登记中心,主旨是推广国际船舶登记制度,以改变我国中资船挂外旗的船舶登记状况,并以此加大对上海国际航运中心软环境的建设。本文以船舶登记制度对航运业的影响为切入点,通过研究香港航运中心的船舶登记制度,来分析船舶登记制度对航运相关产业的影响,包括积极意义以及消极意义,并提出相关建议。     

铁矿石灼烧减量检测方法的改进

为了拓宽灼烧减量检测对象的范围,本方法根据不同种类的铁矿石,分析了水分、氧化亚铁等因素对测定结果的影响,通过加以校正,得到更准确的测定结果。     

The economic return on education for hotel managers

This paper estimates econometrically the economic return on education among Portuguese hotels managers, based on a survey carried out in 2003. A Mincerian human capital model is estimated. The main findings indicate that the rate of return is in the range 12–15%, signifying that Portuguese hotel managers are better paid than the average population. The results also indicate that in this sector, the return on education does not depend on the number of employees in the hotels in which the individual works, nor on the region where the hotel is situated. Gender has an impact in this labour market. Being a foreign manager has a positive impact on earnings, as is also the case for partners in the hotel company. The research draws the attention of hotel managers to the need to acquire human capital to enable them to perform their tasks effectively in a globalised world. Copyright © 2007 John Wiley & Sons, Ltd.     

Decision of the General Administration of Customs concerning Amending the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods

For the purpose of adapting to the changes in processing trade and regularizing the relevant business of processing trade,the General Administration of Customs has decided to make the following amendments to the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods (Decree No.13 of the General Administration of Customs,hereinafter referred to as the Measures):     

Gender Diversity in the Boardroom and Firm Financial Performance

The monitoring role performed by the board of directors is an important corporate governance control mechanism, especially in countries where external mechanisms are less well developed. The gender composition of the board can affect the quality of this monitoring role and thus the financial performance of the firm. This is part of the “business case” for female participation on boards, though arguments may also be framed in terms of ethical considerations. While the issue of board gender diversity has attracted growing research interest in recent years, most empirical results are based on U.S. data. This article adds to a growing number of non-U.S. studies by investigating the link between the gender diversity of the board and firm financial performance in Spain, a country which historically has had minimal female participation in the workforce, but which has now introduced legislation to improve equality of opportunities. We investigate the topic using panel data analysis and find that gender diversity – as measured by the percentage of women on the board and by the Blau and Shannon indices – has a positive effect on firm value and that the opposite causal relationship is not significant. Our study suggests that investors in Spain do not penalise firms which increase their female board membership and that greater gender diversity may generate economic gains.