谈学生社团对大学生就业创业的重要作用

一直以来,大学生就业难已经成为一种社会问题,大学生创业作为提高大学生就业率的一种重要且有效的方式,越来越受到社会的广泛关注。在高校,学生社团作为高校校园文化的主力军,应该大力倡导学生创业,并为其营造良好的创业环境及氛围。     

农业科技企业融入地方发展获得竞争优势分析

农业生产具有地域性,农业科技企业与地方区域有着紧密联系,在促进地方农业发展中发挥着重要作用。农业科技企业融入地方实施本土化发展,汲取并聚集生产要素,能使农业科技企业获得更多竞争优势。     

农业科技推广的障碍性因素分析——基于湖北省襄樊市和枝江市的调查

农业科技是建立现代化农业，提高农民收入，改善农村生活现状的重要手段，是建设社会主义新农村的必要条件。在农业科技推广过程中，出现了一系列障碍性因素，文章主要通过对湖北省襄樊市和枝江市的调查，从农户的文化程度、现有土地规模、家庭劳动力结构以及传统的耕作思想对农业科技推广中存在的障碍性因素进行了分析。     

Message on a bottle: packaging the Great Russian past

This paper employs a visual research method to examine how companies in post-socialist Russia use packaging to construct their brand identity. We analyse the packaging of two product categories in particular, namely chocolate and vodka, and show how packaging is exploited to generate certain types of myths, both about the brand itself and – crucially – about Russia and Russianness. As we show, a large number of brands in Russia build their identity around images associated in one way or another with the country's past. They do so primarily via packaging design. The paper's main contribution lies in the fact that it extends the pioneering work on packaging by Kniazeva and Belk into historical, visual and non-Western areas. In the light of our findings, greater attention needs to be paid both to the role packaging plays in branding and to the socio-historical context in which that branding is itself conducted.     

科技金融二元融资模式的国际比较及启示

科技型中小企业为提高社会创新水平和推动经济发展贡献重要力量,囿于其高投入、高风险的特点而需要更有力的金融支持,国外科技金融的相关经验与做法值得借鉴。文章采用比较研究方法,从科技金融体系的公共性和商业性两大金融属性,比较分析国外金融服务科技型中小企业的公共科技金融和市场科技金融二元融资模式,阐述其理论机制并总结其经验特征。针对我国科技金融存在的问题,提出金融支持科技型中小企业发展的基本建议。     

Paupers,burial clubs and funeral insurance: Calculating moral panics

Funeral insurance is an example of a practice that has evolved from the grass-roots burial clubs that developed from the 18th century as a response to the social anxiety wrought by the threat of a pauper's funeral. Largely accessed by the poor and working classes to avoid this social stigma, burial clubs commodified a social risk into a manageable and controllable financial arrangement. We explore this phenomenon through the lens of moral panic to trace the calculative practices that recast the social anxiety of a pauper's funeral into the novel metric of a ‘funeral benefit’.     

科创板运行中相关风险点与防范研究

科创板试点注册制改革,突出科创定位,通过一系列制度创新以期更有效地促进科技创新,但其功能发挥因现实局限性受到制约。基于逻辑梳理、风险分析与国际经验借鉴,本文提出科创板发展中相关风险防范与顶层设计优化的建议:一是核心目的上,要以增强市场定价机制的功能发挥为核心,促进科技创新;二是监管思路上,要以提升信息披露质量为抓手,构建良好的信息披露生态;三是从长远看,要以优化交易制度和投资者结构为重点,促进二级市场运行行稳致远。     

基于灰关联优化模型的科技产出研究

科技产出是指科学研究与技术创新活动所产生的各种形式的成果,是科技投入效率的直接反映,也是衡量城市科技发展水平与绩效的重要标准之一。基于灰关联相关理论,运用主客观组合赋权方法,构建了灰关联优化模型,并通过选取的12个关键指标对我国15个副省级城市进行了科技产出的综合评价研究。     

Accounting Regulation and Management Discretion—A Case Note

This article explores the manipulation of published financial reports in order to counter the potentially unfavourable impact of newly introduced regulation. In this case the reported capital ratio of a major British building society was enhanced using a sale and leaseback transaction with a related party and a change in depreciation policy, methods which reflected limited alternatives. Analysis of the case is set in the context of the sector and addresses the questions of whether these manipulations were within then‐prevailing generally accepted accounting principles and why, despite disclosure in the society's financial statements, they failed to attract public comment or concern, regulatory action or an audit qualification. In examining a major British mutual financial organization we depart from traditional analyses of managerial discretion in accounting choices in British companies.     

协同创新的驱动机理

分析了协同创新的驱动要素,对协同创新的驱动机理进行了初步探索。从构建协同创新战略联盟、推动科技体制改革、构建适宜协同创新发展的文化氛围等方面,对协同创新的实现路径进行了分析。