Emerging Markets: Preferences,R isks,Performance...

The paper surveys the most important literature on emerging markets and their performance. Emerging market countries are defined here as the countries with low intuitional capacity in general, rather than the countries with particular economic characteristics and per capita income; although the latter is the predominant view in the current literature. The paper places particular importance on the legal system and legal order (compliance) in the transitional economies, stressing the importance of adequate regulation where even more advanced regulatory models, like market regulation, should not be totally excluded. Despite many common characteristics, emerging markets differ significantly one from another and it is very difficult, if really not impossible, to create one ‘general theory of emerging markets’ and its financial behaviour. Finally, the practice in the last decade or so, has proven that emerging markets are somewhat unpredictable and difficult to model.     

会计学专业女大学生职业能力框架设计

高校会计学专业女大学生就业情况不容乐观,主要原因来自传统性别观念、毕业生数量攀升、人才需求矛盾、用人单位成本效益考虑及女生自身因素等方面。我们可以运用能力素质模型、冰山理论,从体现一般绩效水平的基本知识与技能层、体现杰出绩效水平的深藏能力层、体现女性特质的能力层三个层面,设计高校会计学专业女大学生职业能力框架结构。     

中国特色社会主义政治发展道路的概念内容及历史考察

中国特色社会主义政治发展道路是中国特色社会主义道路的重要组成部分。2002年江泽民第一次提出了“政治发展道路”命题,党的十七大第一次提出“中国特色社会主义政治发展道路”科学的新概念,标志着中国特色社会主义政治发展道路概念的形成。中国共产党对中国特色社会主义政治发展道路实践的探索,经过了历史起点、探索形成和发展创新三个阶段。中国特色社会主义政治发展道路的确立,标志着社会主义民主政治建设进入一个新阶段,政治文明建设提升到一个新境界。     

试论高职会计信息化教学

信息技术的快速发展,改变了传统会计的教学方法。会计专业学习的信息化教学得到了迅速的发展。文章从会计教学的目标、内容、模式等问题出发,进行了分析与探讨,设计了会计信息化的职业认知、综合教学实践等学习情境。     

The Multiple Domains of Harmonisation: Politics,Policy, Process and Program

This article builds a taxonomy of the different functions performed by the term ‘harmonisation’ in contemporary policy debates. Four broad functions or domains of use are identified – political, policy, process and program – within each of which there are multiple different uses. Based on this classification, the article then develops a multi‐dimensional conceptual framework through which the term can be better understood and examined, its political uses identified and isolated, and harmonisation initiatives constructed, framed and analysed. The framework should prove useful for Ministers and government departments called upon to determine if, how and to what extent to harmonise regulations in a particular area; regulators called upon to administer and enforce harmonised regulatory regimes; and regulatees, practitioners and academics concerned to understand the impact of a harmonisation task.     

Imagining modernity: the language and genealogy of modernity in nineteenth-century Arabic

This article employs the methodology of conceptual history to contest two of the most common theoretical approaches dominating our understanding of modernity in the field of Middle Eastern studies. The first approach relies on the assumption of incompatibility between modernity and Islam and captures Arab modernity using concepts such as ‘adoption’. The second understands Arab modernity through concepts such as ‘imitation’, contending that it is a legacy of Western imperialism. This article challenges both theories by examining the genealogy of tamaddun (civilization, being civilized), a pivotal concept used in nineteenth-century Arabic to imagine modernity. The genealogy of tamaddun elucidates that medieval paradigms derived from the concept of madina (polity) were rediscovered, reimagined, and reused in the context of the rise of the nation-state and the challenge of Western imperialism. The article suggests understanding Arab modernity and its critique from within, rather than outside of, the temporality of the historical condition.     

不是所有涉案查账都是司法会计鉴定

之所以说不是所有涉案查账都是司法会计鉴定,是由于两者具有对象与方法不同等实质性差异。然而,说两者不同,并非是对涉案查账的排斥,也并非说司法会计鉴定就不需要查账了。它们各有所长,也各有用武之地。     

谈工会办公室的应有职能

工会办公室在工会组织框架内有“交叉十字型”和“垂直层级型”两种形式;工会办公室的运行模式可分为“聚点运行式”和“散点运行式”两类。工会办公室职能的有效发挥与其在组织框架内的地位设置和职级设计有直接关系。     

Outbound Chinese Capital Spurs European Economy

正THE European Union’s advanced technology,skilled labor force,transparent legal environment,and relatively easy market access make it the preferred investment destination for Chinese investors.European countries,meanwhile,welcome investment from Chinese enterprises,because it promotes economic recovery