房产税能否抑制实体经济"脱实向虚"——来自上海和重庆的经验分析

本文利用我国35个大中城市2006-2018年的平衡面板数据,基于上海和重庆在2011年实施的房产税试点政策,运用合成控制法检验房产税政策能否抑制实体经济"脱实向虚"发展的趋势.研究结果显示,房产税政策能够有效地遏制地区房地产业新增产值占GDP的比重的上升,促使实体企业回归主业,增加实体投资,实现促进实体经济朝着"脱虚返实"方向发展的作用.鉴于此,本文提出应加快推进房产税政策在全国范围内的实施,并在政府补贴、银行贷款等方面采取一系列配套措施鼓励实体企业进行更多的实体投资.     

关于企业成本管理的探讨

成本管理是预算管理和绩效管理的前提,企业需要正确地将成本进行分类、计量和归集。恰当的成本管理制度可以帮助企业提升运营效率和业务绩效,同时企业的流程改善、突破和优化与成本管理密不可分。另外,管理者需要令客户对产品和服务满意,并且有效控制各项成本。企业成本管理不是单纯地降低成本,而是通过利用成本分析工具,有效地管理和规划资源,进而提高总体运营效率,保证企业总体绩效的持续改善。论文通过成本计算制度的制定方法和业务流程改善分析技术两方面对成本管控进行探讨。     

建筑施工中如何做好建筑安全施工管理

由于经济发展速度不断加快,促使建筑行业快速发展,从而导致了建筑工程企业会面临更大的市场竞争压力.要想在竞争如此激烈的市场中占据领先位置,就必须要重视日常的管理,不断加强日常施工的管理,提高管理水平,研究如何控制成本的同时提高工程质量,实现经济效益和社会效益双丰收.本文对建筑施工中如何做好建筑安全施工管理进行探讨.     

Evaluating museum visitor experiences based on user-generated travel photos

ABSTRACT

This research introduces online travel photos published on social media platforms as a complementary data resource to examine the behavior and experience of museum visitors. The practical value of online travel photos is demonstrated through a case study of popular Hong Kong museums, particularly by using the photo content and metadata available from the Flickr platform. The proposed approach is a generic method for understanding museum visitor behavior and preferences, and supports museum practitioners in developing improved products for visitors. The case study findings are particularly beneficial for tourism managers, especially those in Hong Kong, in promoting and attracting tourists to visit local museums.     

Further Mining the Predictability of Moving Averages: Evidence from the US Stock Market

Most studies on the predictability of moving average (MA) technical analysis use the discrete (buy/sell) trading recommendations. However, it is possibly incomplete or unreliable to explore the predictability of MA by only employing its generated trading signals. To further explore the forecastability of MA, we study its measurable impact on the stock market returns by using a conventional predictive regression framework. Our empirical study on the US stock market with respect to more detailed price information finds, (i) that the proposed predictor, MADP (MA based on daily prices) shows significant predictability in‐ and out‐of‐sample, and significantly outperforms the historical average (HA) benchmark as well as the MA based on monthly prices, (ii) that the predictability of MADP centers on the short‐term lags (within the most recent 10 days) and disappears when lags are beyond 20 days, and (iii) that the economic evaluation of the portfolios based on trading strategies confirms the superior performance of MADP with short‐term lags against the benchmark even though considering transaction costs.     

Negotiation support using the Graph Model for Conflict Resolution

The Graph Model for Conflict Resolution is a flexible methodology for systematically studying strategic conflicts in the real world, and is therefore a natural tool for negotiation support. The basic definitions underlying the graph model are reviewed, and the techniques for analysis and interpretation are discussed. The modeling and analysis of a case study, an international trade negotiation concerning the export of Canadian softwood lumber to the United States, are used to demonstrate the practical application of the Graph Model for Conflict Resolution as a negotiation support tool. The modeling and analysis is carried out using the GMCR software system. The ability of the Graph Model for Conflict Resolution to provide insights and advice to negotiators is emphasized.     

对构建"两课"实践教学新模式的探讨

该文针对学分制管理后“两课”实践教学面临的新问题，提出要构建“两课”实践教学的新模式，必须继承原有实践教学中的好形式，必须对“两课”实践教学的组织管理、内容、形式及考核评估等进行重新研究。     

研究"后过渡期"特点促进中国经济稳定发展

入世后3年,中国的国民经济始终保持着平稳快速增长,对世界经济的影响力也在不断增强.2004年底到2006年底是中国入世的后过渡期.能否准确认识和把握后过渡期特点,能否从更大范围和更宽视野统筹国内发展和对外开放,能否充分运用WTO规则以趋利避害,提高应对市场开放冲击的有效性,关系中国能否顺利度过后过渡期,关系中国经济的长期繁荣稳定.     

新时期高校教师职业道德滑坡成因分析——以物流专业为例

近年来,高校教师职业道德滑坡现象明显,是什么导致了这种局面-文章指出:高校职业道德研究不深入,职业道德教育抓得不严,社会不良风气不断侵蚀,高校学生素质整体下滑,教师引进把关不严,考评机制不合理等是主要原因。     

日本金融业的"双重杠杆"现象剖析

一、令人关注的“双重杠杆”现象“双重杠杆”(Double-Gearing)也有人称之为双向杠杆,是指日本银行拥有大量的保险公司证券(通常以次级贷款和盈余票据形式持有),人寿保险公司也拥有大量的银行次级债券和股票,银行和保险公司互相持有彼此发行的证券的现象。在日本,保险公司是银行的大股东,持有每一家城市银行超过10%的股份,银行和保险公司互相交叉持股,依靠彼此信用筹集资金。截至2000年3月,保险公司提供给银行6.7万亿日元次级债券和7.7万亿日元股票,银行提供给保险公司2.3万亿日元盈余票据和次级债券。2000年,由于Chiyoda人寿保险公司、Ky…