Host-country effects in coordinated,liberal and hybrid market economies: US subsidiaries in Switzerland,Germany and the UK

The paper addresses two as yet unexplored issues regarding the uptake of host-country employment relations practices, contributing to a better understanding of findings for hybrid host-market economies such as Switzerland. Host-country effects are differentiated by practices that belong to either industrial relations or education and training, as per the varieties of capitalism approach. There follows an investigation of the extent to which foreign subsidiaries' overall uptake of host-country employment relations practices is determined by the subsidiary incorporation type and size for practices related to industrial relations and education and training. Analyses of US subsidiaries in Switzerland, and, in contrast, those in Germany and the UK, on the whole support the propositions that distinguish between industrial relations and education and training-related host-country effects.     

关系型会计信息系统——投资者关系管理视角下的会计信息系统

投资者关系是资本市场上资金的供给方(投资者)与需求方(企业)之间的关系。会计信息系统是资金需求方在其内部构建的,为价值管理、价值创造提供决策信息的系统。在经济一体化、信息技术飞速发展的今天,在资金流动并增值的整个过程中,投资者关系管理(IRM)与会计信息系统(AIS)密不可分又各有分工,共同完成价值管理与价值创造。将以客户关系管理为主的关系型企业的模式应用于资金流方面,关系型AIS用全新的视角看待投资者关系,并充分地利用现代信息技术进行资金流上的关系管理,以发现、对话、制度为管理框架,实现价值创造的最终目标。     

The impact of national culture on integrated reporting quality. A stakeholder theory approach

Integrated reporting (IR) is a new corporate‐reporting system that aims to represent the firm's value creation in the short, medium, and long term. In contrast to other disclosure systems focusing on non‐financial dimensions, including social and environmental aspects, IR is characterized by information connectivity. In recent years, integrated reporting has received increasing interest, both academic and professional. However, report quality is still a critical aspect of IR. Although several studies investigate IR, few focus on quality and its determinants. This study aims to fill this gap by investigating the impact of national culture, an external determinant, from a stakeholder theory perspective. The results show that IR quality is related to five dimensions of Hofstede—power distance, individualism, masculinity, and indulgence negatively and uncertainty avoidance positively. This study contributes to the relevant literature by analysing an additional factor that influences the quality of corporate reports, namely, national culture. This is the first study that investigates national culture as a determinant of integrated‐reporting quality.     

n—C4H9Co（DH）2H2O红外光谱的简正坐标分析

本研究测定了n-C_4H_9Co(DH)_2H_O(正丁基·二(丁二酮肟阴离子)·水合钴)在4000—100cm~(-1)范围的红外光谱,为了验证对配合物红外光谱频率的经验指认,利用Urey-Bradley力场和红外光谱数据对配合物进行了简正坐标分析,对Co-C(键和Co-N键伸缩振动频率提供了明确的指认.     

NPV与IRR在投资决策中的应用探析

在投资决策中,NPV与IRR是两个常用的动态指标.一般情况下,在对独立方案进行投资决策时,运用这两个指标会得出完全一致的结论,但是在对互斥方案进行投资决策时,运用这两个指标往往会得出相矛盾的结论,即净现值(NPV)大的方案其内含报酬率(IRR)未必大,内含报酬率(JRR)大的方案其净现值(NPV)未必大.     

二甲苯麝香的生物与环境效应及其人工合成

在阐述二甲苯麝香物理性质、应用以及对生物与环境影响作用的基础上,采用三步法合成了二甲苯麝香,旨在对二甲苯麝香做更深入的环境毒理性探索和监控生产提供依据．第一步,盐酸与叔丁醇反应合成烷基化剂——叔氯丁烷,产品直接从反应器中蒸出,叔氯丁烷的产率为89．58％;第二步,叔氯丁烷在无水三氯化铝催化下与间二甲苯作用合成中间体——叔丁基间二甲苯;正交试验得出优化工艺条件为：间二甲苯：叔氯丁烷：无水三氯化铝（摩尔比）为8：1：0．04,反应温度0℃,反应时间4h,叔丁基间二甲苯的产率为86．97％;第三步,叔丁基间二甲苯在0℃、混酸作用下硝化制得二甲苯麝香,以间二甲苯计二甲苯麝香的总收率为65．00％．主要产品的化学结构由熔点和红外光谱得到表征．     

Energy, property, and the industrial revolution narrative

The Industrial Revolution (IR) story is the core of a mainstream economic history narrative of energy/development relationships, celebrating Modern Economic Growth (MEG) as the increase in per capita energy consumption in the last two centuries. Such a narrative emphasizes mineral technology and private property as the key elements of growth processes. I will criticize the above narrative, from a socio-environmental history perspective, for its inability to account for two crucial aspects of energy history: 1. the role of social power as key determinant in how energy sources are used and to what ends; 2. the socio-ecological costs associated with the increase of energy consumption. I will then review Environmental History studies on energy/industrialization and highlight possible future developments in the field. The article makes a strong point for the need to look at energy transitions as social processes, and to include the unequal distribution of environmental, health, and social costs of mineral energy into global history narratives.     

投资者关系管理中的博弈分析及工作核心

投资者关系管理(IRM)是客户关系管理的具体表现,是资本市场战略管理的重要内容。为了规范投资者关系管理,从经济博弈的角度,分析上市公司与投资者之间的动态博弈情况,证实了上市公司不完全公布信息的本质,并指出沟通是IRM的工作核心,介绍了沟通的最佳实施方法和IRM工作流程。     

Study on Substantive Derivative Tools for Commercial Bank to Control the Fund Gap

Fund gap control, as an important and major managerial technique, has been widely used in western commercial banks （CBs）. Good management on fund gap can not only avoid interest rate （IR） risk, but also bring benefits to CBs. This paper discusses three substantive derivative tools that can be used to control fund gap, that is, interest rate futures, interest rate options and interest rate swap.