从管理层收购看国有资产流失

本文简要分析了MBO造成的国有资产流失问题及其原因,借鉴国外先进经验,以期对我国MBO导致的国有资产流失问题的治理有所帮助。     

我国目前国有资产管理体制的弊端与改革

我国目前的国有资产多级委托代理结构是一种带有行政性质的委托代理管理模式,这一模式使得“政企难以分开”成为国有资产经营、管理中克服不掉的“硬核”.本文认为,只有把国有资产直接委托给企业的全体职工,才有可能克服目前国有资产管理模式的各种弊端,同时也才能真正保证劳动者的发言权,实现国有资产的民主管理.     

高校经营性国有资产运营的探讨

随着市场经济体制的逐步完善，我国高校形成了一定数量的经营性国有资产，但由于管理制度等多方面的原因．高校经营性国有资产流失严重。文章试图借鉴国外高校经营性国有资产的运营经验，构建适合我国高校经营性国有资产的运营模式，并对该模式进行考核和评价。     

Service quality, trust, specific asset investment, and expertise: Direct and indirect effects in a satisfaction-loyalty framework

This study proposes an integrated framework explaining loyalty responses in high-involvement, high-service luxury product markets. The model is rooted in the traditional (attribute satisfaction)-(overall satisfaction)-(loyalty) chain but explicitly incorporates facility versus interactive service quality, trust, specific asset investment (SAI), and product-market expertise. The authors focus on disentangling the direct versus indirect effects of model constructs on attitudinal versus behavioral loyalty responses. The results support the traditional chain but also show loyalty can be increased by building a trustworthy image and creating exchange-specific assets. The authors found that overall satisfaction is the precursor both to loyalty and to building SAI. Finally, consumers have different costs in reducing adverse selection problems with information, and thus the negative effect of product-market expertise on behavioral loyalty needs to be controlled if the direct versus indirect effects of model constructs on loyalty are to be disentangled. Jyh-Shen Chiou (jschiou@nccu.edu.tw) (PhD in marketing, Michigan State University) is a professor of marketing in the Department of International Business at National Chengchi University, Taipei. His research interests include satisfaction and loyalty, strategic marketing, and international marketing. His work has been published in theJournal of Service Research, Psychology & Marketing, theEuropean Journal of Marketing, theJournal of Interactive Marketing, Information & Management, theJournal of Social Psychology, theJournal of Business Logistics, Advances in Consumer Research, and other scholarly journals. He has taught courses in marketing research, strategic marketing, and global marketing. Cornelia Droge (droge@msu.edu) is a professor of marketing in the Department of Marketing and Supply Chain Management, the Eli Broad Graduate School of Management, at Michigan State University. Her research interests focus on satisfaction/ loyalty and strategic marketing (especially areas related to the interface of marketing with logistics, supply chain, and operations). Her work has appeared inManagement Science, theStrategic Management Journal, theJournal of Marketing Research, theJournal of Business Logistics, theJournal of Operations Management, theJournal of Product Innovation Management, and other scholarly journals. She is also coauthor of three books.     

论财务欺诈的制度原因及改革的对策

本文认为,当前财务报告制度对公司网络化的经营活动、义务、无形资产、异常风险等不予披露。审计师独立性缺失造成审计功能的降低,因此,有必要从审计师的选聘、禁止咨询等非审计业务、回避制度和审计报告范围的扩大等方面进行改革,提高审计师的独立性。     

Accounting, Valuation and Duration of Football Player Contracts

Abstract:   FRS 10 requires investments in player contracts by football companies to be capitalized and amortized. Given the high degree of uncertainty associated with such contracts, it is not clear that this treatment is consistent with asset capitalization criteria. The evidence provided in this paper does not support inconclusively this capitalization requirement in that it indicates weak association of investment in player contracts with three measures of future benefits. In particular, the duration of this association is at most two years, which is shorter than the duration implied by the amortization period reported by sample companies. Nonetheless, other findings suggest that market participants seem to agree with the treatment prescribed by FRS 10 . These results should be of interest to practitioner and standard setters who (axiomatically) regard intangibles acquired in an arm's length transaction as assets.     

浅议地勘单位改制中的内部审计工作

地勘单位实行属地化管理后,进一步加快了企业化的进程,面对这根本性的改革,既为内部审计的深入发展和拓宽工作领域带来了新机遇,同时也赋予内部审计更多的思考、探索和新课题.     

实际利率法应用中关键数据逻辑关系分析——以应付债券后续计量为例

实际利率法作为对相关金融资产和金融负债进行后续计量以计算其摊余成本以及各期利息的方法,在中国现行会计准则体系中得到广泛应用,但现有的各种文献对于实际利率法计算的逻辑思路则没有清晰地介绍。文章在分析实际利率法内涵的基础上,以应付债券的后续计量为例、采用数学推理的方式对实际利率法计算金融资产或金融负债的期末摊余成本及其相关的利息时关键数据之间的逻辑关系进行分析论证。     

Competition,governance, and relationship‐specific investments: Theory and implications for strategy

This paper uses biform games to examine the endogenous decision to invest in relationship‐specific assets. It addresses the questions of how competition affects suppliers' decisions to produce a general‐purpose product or a relationship‐specific product for a buyer and under what circumstances a governance arrangement designed to share investment costs between the transacting parties increases the investment in relationship‐specific assets. We offer a balanced perspective that emphasizes both the superior transaction value of relationship‐specific products and their high transaction costs while considering the competition effects generated by alternative investment plans. The model and its extensions generate new insights into investment decisions regarding relationship‐specific assets. Copyright © 2013 John Wiley & Sons, Ltd.     

前列腺疾病患者血清前列腺特异性抗原检测方法的研究

前列腺特异杭原(PSA)作为检测前列腺癌肿瘤标记物之一,在国内已日益受到重视,本文从PSA的生物学特性及检测方法包括酶联免疫吸附法(ELISA)、放射免疫测定法(RIA)、化学发光免疫分析法(LICA)及电化学发光免疫分析法(ECLIA)的基本原理及方法学特点和PSA在前列腺癌诊断中的意义作一简要综述。PSA也是最有用的细胞免疫化学标志,它确认某种组织是否来源于前列腺的敏感性和特异性都高达100%。