浅谈外文藏书建设与图书利用率

文章从广西图书馆外文藏书情况入手，分析了外文图书利用率低下的原因，提出了提高外文图书利用率的对策。     

《诗经》之人力资源管理艺术浅议

《诗经》在对周代社会的全方位记录和描绘中折射出了这个巨型组织在运行过程中的许多管理法则和实践,对我们现实社会的人力资源管理启发颇多。本文试从尚贤重能的组织文化设定和多维高效的激励机制构建两个角度,探索《诗经》中的古中国人力资源管理艺术。     

比较视域中的中国回族经堂教育:回族经堂教育与阿拉伯—伊斯兰教育的比较研究

中国回族经堂教育与古代阿拉伯—伊斯兰教育具有鲜明的伊斯兰宗教特征,两者既有相同之处,也有不同之处。通过对两者的比较可以帮助我们更好地了解中国回族经堂教育的优缺点,对于在现代社会的发展中如何更有效地改革中国经堂教育有一定的启发意义。     

Dividends,research and development expenditures,and the value relevance of book value for UK loss-making firms

We extend prior research on the value relevance of accounting information for loss-making firms by allowing the coefficient of book value to vary across three distinct set of loss-making firm observations in our valuation model. Our key findings are, first, that book value is a less important determinant of equity value for either high R&D-intensive firms or dividend-paying firms, relative to firms with low R&D-intensity and zero dividends. Prior literature suggests that book value is a strong indicator of firm value for loss-making firms. This reasoning stems from book value's role as: (i) a proxy for the value of the possibility of abandoning or adapting the firms' net assets; and/or (ii) a proxy for expected future normal earnings. Our work suggests that this prior literature does not fully capture the valuation role of book value for loss-making firms. Second, we also find that dividends are value relevant, but generally only when the valuation role of book value is contextualised by allowing its coefficient to vary across high R&D-intensive firms, and dividend-paying, loss-making firms.     

对《债务重组准则》实施中应注意的几个问题的探讨

从1999年1月1日至2000年12月31日，《企业会计准则－债务重组》在企业执行过程中，由于准则对债务重组业务会计处理规定上的某些缺陷，导致了某些企业尤其是某些上市公司利用此法律上的便利，随意调节度利润，粉饰财务报表，给国家在会计信息失真的治理工作方面制造了障碍，国家财政部审时度势，及时修订了《企业会计准则－债务重组》准则，克服了原准则的缺陷，进一步规范了企业债务重组务和会计核算办法，使中国的会计准则体系进一步得到了完善，但新准则的实施由于新经济情况的情况，难免有不妥当的表现，笔者从六个方面提出了应注意的和改进的问题，希望能与同仁进行商榷并在该准则实施和执行过程中引起关注，对该准则的有效实施产生一些进步的影响。     

中村惕斋《笔记诗集传》于《诗集传》的继承与突破

中村惕斋是日本江户初期著名的汉学家,其《诗》学专著《笔记诗集传》在朱子学占主流思潮的社会背景下,呈现出别样的姿态。于朱熹《诗集传》既有全面继承又力求突破,反映出建国初期的德川幕府《诗经》学发展的一般模式。     

日本学者太宰春台《诗》学研究

中日两国一衣带水,文化同祖。反观日本汉学家的经学研究,从国际视角重新认识我国的经典体系,具有重要的现实意义。太宰春台是日本江户时代重要的汉学家,他的《诗》学观,代表着十八世纪的日本《诗》学研究的走向。     

沃尔玛:中国企业发展的“红宝书”

把沃尔玛称作为中国企业发展的“红宝书”。要从沃尔玛这本“红宝书”里学到些什么东西呢?我们分别从产品价格、顾客服务、企业文化和创新精神四个方面分析沃尔玛成功的经验,而这些经验也正是我们的企业需要从沃尔玛那里去学习的。这些经验对我国的商业企业和生产企业都是非常有益的。     

The relative efficiency of king's,ecclesiastical, and lay estates in Domesday Essex, 1086

In the Domesday survey of 1086, information on the inputs and output of most production units in the English economy was carefully collected by questionnaire survey and verified in court. In this paper, Essex estate data are used to assess whether similar production functions describe production for the three major classes of production unit in the economy – king's, ecclesiastical, and lay estates. A data envelopment analysis is undertaken to determine whether production on one class of estate was more efficient than on the others. The evidence suggests that production processes and management performance were similar on the three classes of estate.     

Anomalies and stock returns: Australian evidence

Prior research has identified the existence of several cross‐sectional patterns in equity returns, commonly referred to as effects. This paper tests for the existence of a number of well‐known effects using data from the Australian equities market. Specifically, we investigate the size effect, book‐to‐market effect, earnings‐to‐price effect, cashflow‐to‐price effect, leverage effect and the liquidity effect. An additional aim of this paper is to investigate the capability of the Fama–French model in explaining any observed effects. We document a size, book‐to‐market, earnings‐to‐price and cashflow‐to‐price effect but fail to find evidence of a leverage or liquidity effect. Although our findings indicate that the Fama–French model can partially explain some of the observed effects, we conclude that its performance is less than satisfactory in Australia.