银行跨国并购中的文化差异识别体系研究

在跨国并购中,并购银行将面临民族文化和企业文化双重差异和冲突带来的挑战,而且缺乏对文化差异的理解和管理是并购失败的首要原因。在并购实施中,我们有必要把文化整合与业务技术整合看成截然不同但又紧密相关的两个领域,而构建文化差异识别体系是文化整合的基础。本文从感知跨国并购中的文化差异冲突和融合入手,提出构建文化差异识别体系应以整合战略执行为导向,突出促成行为改变的关键要素;提出了涵盖人本文化、处事文化、沟通文化等角度,共7个维度、22种偏好的文化差异识别体系的基础框架。     

2010年10月银行间市场运行报告

2010年10月份，银行间外汇、货币、债券及衍生品市场整体呈现稳步发展态势。主要特点是：各市场交易量同比均大幅增长；货币市场短期利率明显回落，中长期利率普遍上涨；银行间国债收益率曲线及互换利率曲线整体上移；银行间国债指数出现回落；人民币兑美元汇率中间价双向波动特征明显，掉期价格显示人民币对美元升值预期加大。     

当代商业建筑入口空间与城市设计

尝试为商业建筑入口空间建立起一个相对完整的体系分析,为城市商业建筑入口空间的设计朝着更为有序的方向发展提供参考与借鉴。     

商品混凝土出现裂缝的原因及预防控制措施

在阐明混凝土裂缝的类型和机制的基础上,分析商品混凝土与普通混凝土的区别,并就商品混凝土易出现裂缝的原因提出具有针对性的预防控制措施。     

The distinction between commercial and non-commercial bus services in Germany: Given by nature?

German public transport services by bus are characterized by a regulatory framework that distinguishes between commercial and non-commercial services. Contrary to the apparent views of legislators, this paper shows that costs and revenues are not the only parameters determining whether or not operators are able to provide services in a commercially viable way.Apart from the local characteristics of the specific service, we show that the classification of services as commercial versus non-commercial is determined in large part by the public transport authorities that set minimum quality standards to be provided by operators. Our analysis shows that the authorities awarding the contracts in some cases affect market organization significantly depending on how they make use of this power. Furthermore, market organization differs substantially with respect to the awarding structure and the contractual relationships, thus creating a challenge for operators and authorities in an embryonic market.     

河北省农村教育机制现状及发展对策研究

本文试图从当前河北省农村教育机制建设中存在的问题及现状分析出发,努力探寻出一条改善河北省农村教育现状、提高河北省农村教育水平的道路,促使河北省农村教育走上健康、和谐的发展轨道,进而为培养社会主义新农村与和谐社会必备人才做出应有的贡献。     

GOVERNMENTAL ACCOUNTING IN NORWAY: A DISCUSSION WITH IMPLICATIONS FOR INTERNATIONAL DEVELOPMENT

Accrual accounting is now being introduced in governmental organizations internationally. Some scholars have, however, questioned this development, implying that other accounting theories, like cameral accounting, should also be considered for use in these organizations. Since Norway is a country, which has not introduced accrual accounting in the governmental sector, the purpose of this paper is to study the evolution of governmental accounting in this country. Based on the Norwegian experiences, the paper aims to present some conclusions for the further international development of governmental accounting.     

玉树歇武镇农牧民住房屋面防水施工

青海省玉树藏族自治州称多县歇武镇农牧民住房的屋面为现浇钢筋混凝土面板,板厚为12 cm,由于当地气候以寒冷天气为主,钢筋混凝土屋面板在满足强度要求的情况下防水效果不理想。文章主要介绍了钢筋混凝土屋面的防水施工工艺、质量要求等,通过实践克服和解决了特殊环境下的施工问题。     

对新课标人教版初中数学教材的几点看法

新人教版教材在实施过程中,中学教师多数对其内容、形式等持肯定态度,但也提出不少异议,如新教材内容编排不合理,例题习题匹配不理想,不适合农村教学,考试与课改不配套,不利于学生巩固知识等。教材实施存在考试评价制约,教师业务水平等原因。     

以制度改革推进城乡一体化进程

根据刘易斯二元经济理论，推进城乡一体化的关键是实现人口在城乡和地区间的自由流动，而在我国，限制和阻碍人口流动的主要是制度因素，制度上的二元结构阻碍了经济二元结构一元结构的转换。从这个意义上讲，城乡一体化的推行意味着一场新的制度改革和制度创新的到来。这就要求我们在推进城乡一体化的过程中，一方面必须紧紧抓住制度创新和改革这一牛鼻子；另一方面，必须尊重经济发展规律，因地制宜，切忌盲目跃进；还要尊重农民意愿，而不可由政府越俎代庖。