基于浙江省产品技术含量和附加值分布的出口贸易技术结构分析

根据Lall(拉尔)贸易产品技术分类体系,从产品技术含量和附加值分布的角度,对浙江省1999年～2010年出口贸易技术结构进行了分类研究,证明,该阶段.浙江省出口贸易技术结构整体上呈现不断优化的趋势,但存在不合理现象,进一步优化技术贸易结构势在必行.     

资产减值、披露格式和信息含量——基于中国资产减值准备明细表的经验证据

2006年我国的企业会计准则不但改变了资产减值的计提和转回的内容,还修改了资产减值的披露格式,即取消了资产减值准备明细表,只要求披露资产减值准备总额。通过对我国2001-2006年的上市公司数据的分析,研究了资产减值的披露格式和信息含量的关系。研究发现,资产减值的明细数据的信息含量显著高于资产减值总额,同时资产减值的各项明细数据的预测能力和解释能力是有差异的。研究结论表明,资产减值的披露格式的改变(即取消资产减值准备明细表)降低了会计报表的信息含量。     

基于“智慧城市”的武汉市中小企业供应链创新研究

文章基于武汉市“智慧城市”建设的基本方针,结合物联网技术和BRP,构建“智慧／物联网-BPR”供应链业务优化模型。并通过对武汉市中小企业的供应链进行创新研究,建立智慧供应链,从而提高中小企业的核心竞争力．推动武汉“智慧城市”的进程。     

The relative and incremental explanatory powers of dirty surplus items for debt interest rate

This study investigates the relationship between dirty surplus items on the balance sheet and the cost of debt for Japanese firms. We focus on three dirty surplus items—unrealized gains and losses on available-for-sale securities (SEC), foreign currency translation adjustment (FOC), and land revaluation surplus (LAND). While many previous studies on dirty surplus adopted the value-relevance perspective, we examine the effect of dirty surplus items on the interest rate spread of bonds from the bond market perspective. We use the [Vuong, Q. H. (1989). Likelihood ratio tests for model selection and non-nested hypotheses. Econometrica, 57, 307–333] test to evaluate the relative explanatory power of the equity ratio with and without dirty surplus items for the interest rate spread on bonds issued. We find evidence that the equity ratio with dirty surplus items is more strongly associated with the debt interest rate than that without dirty surplus items. The results suggest that the total amount of dirty surplus items have statistically significant explanatory power for the interest rate spread. However, some dirty surplus items do not have explanatory powers for the bond interest rate spread. While FOC has relative and incremental explanatory powers and SEC has only incremental explanatory power, LAND has neither relative nor incremental explanatory power for the bond interest rate spread. The results mean that FOC and SEC are useful to Japanese bond investors.     

The business model and balanced scorecard in creative tourism: the ultimate strategy boosters

Despite the various studies on creative tourism, little managerial frameworks such as a business model and a balanced scorecard are investigated for this new phenomenon. The overall image that emerges from the literature is ambiguous and fuzzy. Also, many activities known as creative tourism experiences may provide new participative experiences but rarely include a creative process. This study covers a whole aspect in designing a feasibility test model for creative experiences based on balanced scorecard through qualitative content analysis and as the essence of that, a Business Model by content validity and clustering analysis. Analysis of data by the mentioned methods reveals that four perspectives and 13 critical success factors are essential for the feasibility of a creative tourism experience. In addition, 22 indicators in 3 main dimensions determine the success of a creative tourism business model. This study is part of a growing body of research focused on discovering hidden aspects of creative tourism.     

基于fluent的综采工作面采空区内瓦斯浓度场研究

本文通过数值模拟采空区内瓦斯浓度场,从理论上确定了瓦斯浓度的分布情况。进而在对综采工作面瓦斯治理提供了科学的理论依据。     

基于内容分析法的发达国家大学研发支持模式研究

本文采用内容分析法,研究了1995—2008年期间主要发达国家对其大学研发活动进行支持的相关文献资料,探讨了主要发达国家对其大学研发活动的各类直接和间接支持模式。研究发现,主要发达国家在直接支持模式中大都引入竞争机制来提高资源的配置效率;此外,所研究的发达国家还十分重视通过促进科技成果转化来间接支持大学的研发活动,且这种间接支持模式已成为一大趋势。     

企业无形资产管理创新研究

无形资产管理在企业经营管理中的重要性日益突显,然而,当前我国企业在无形资产管理方面存在许多问题,传统的管理模式已不再适应新时期无形资产管理的需要,迫切呼唤创新无形资产管理模式。