强化企业集团财务预算管理

财务预算是行为计划的量化,能使管理者全盘考虑整个企业集团价值链之间的相互联系,保证企业各项目标的不断提高和优化,是体现企业业绩的一种好的管理模式。财务预算的全过程会促进管理者及全体员工面向未来,促进发展,有助于增强预见性,避免盲目行为,激励员工完成企业的目标。强化企业集团的财务预算管理,必须采取一系列对策措施,才能行之有效。     

事业单位财务内部控制刍议

本文针对事业单位财务管理现状与问题 ,提出加强财务内部控制的四条改革措施。     

The measurement of corporate portfolio strategy: analysis of the content validity of related diversification indexes

Measures developed for the analysis of corporate diversification have become fundamental to a broad range of strategy research. This paper examines the content validity of the two most widely used continuous measures of related diversification—the related component of the entropy index and the concentric index—and raises fundamental questions about their validity as indicators of portfolio relatedness. These questions are not driven by the use of SIC data for estimation of the indexes; they involve validity problems intrinsic to the construction of the measures. The related component of entropy and the concentric index are sensitive to features of corporate portfolio composition that may not be directly linked to portfolio relatedness. These sensitivities can create important ambiguities in strategy research. Copyright © 2002 John Wiley & Sons, Ltd.     

中西部地区承接产业转移应注意的问题与对策研究

区域经济的非均衡发展与互动合作是当今中国经济的一个显著特点,由此引发的产业梯度转移已成为我国经济发展中的必然趋势。国家实施区域发展总体战略,实行区域间差别政策,促进加工贸易向中西部地区转移。在承接产业转移的过程中,要努力降低转移的成本,加强产业链培育和配套环境建设,抓住不同时机的产业类型,实现产业有效承接和合作。     

对辅导员评价与考核的几点思考

对辅导员进行科学、合理、公平的考核,是切实加强高校辅导员队伍建设的客观要求和重要保障。本文对辅导员考核评价内容,以及指标体系提出几点的思考,旨在建立更为科学、合理的辅导员考评模型。     

《广告学》课程教学改革

《广告学》是新闻传播学类和工商管理类专业的核心课程,笔者对多年来的《广告学》教学改革实践进行总结,本文试图从教学内容、教学方式、成绩考核三方面探讨《广告学》的教学改革。     

社区建设中公民教育的主要内容

社区公民教育内容的确定,应当围绕社区基本现实与公民教育的目的。基于历史传统与文化特点、教育目的与社会现实,社区公民教育内容的确定应当包括民主政治与法纪教育、心理适应与责任教育、危机应对与科学教育、和谐社会与伦理教育四个部分。     

小麦面筋含量测定影响因素分析

面筋含量是影响小麦和小麦粉品质的重要因素,面筋吸水率是小麦储存品质的重要指标。本文对小麦面筋含量测定中的关键步骤和重点环节进行了分析,探讨不同因素对试验结果造成的影响及应注意的事项,以期为各基层试验人员提供借鉴,为未来标准的修订提供参考。     

隐含波动率的信息含量及其在我国的应用

国内现有关于波动率的研究多集中于时间序列模型,忽略了另一类预测波动率的方法即隐含波动率法。文章在回顾、评述了国内关于波动率的研究后,对国外关于隐含波动率的研究进行了梳理,为在我国大陆地区发展股指期权市场、通过提高期权市场的效率,以运用隐含波动率法更好地预测波动率提供了理论基础和政策建议。     

Social media? Get serious! Understanding the functional building blocks of social media

Traditionally, consumers used the Internet to simply expend content: they read it, they watched it, and they used it to buy products and services. Increasingly, however, consumers are utilizing platforms—such as content sharing sites, blogs, social networking, and wikis—to create, modify, share, and discuss Internet content. This represents the social media phenomenon, which can now significantly impact a firm's reputation, sales, and even survival. Yet, many executives eschew or ignore this form of media because they don’t understand what it is, the various forms it can take, and how to engage with it and learn. In response, we present a framework that defines social media by using seven functional building blocks: identity, conversations, sharing, presence, relationships, reputation, and groups. As different social media activities are defined by the extent to which they focus on some or all of these blocks, we explain the implications that each block can have for how firms should engage with social media. To conclude, we present a number of recommendations regarding how firms should develop strategies for monitoring, understanding, and responding to different social media activities.