中国—东盟自由贸易区电子贸易平台建设对策研究——对阿里巴巴经验的借鉴

随着中国-东盟自由贸易区即将建成，面向中国-东盟自由贸易区电子贸易平台的建设需求显得日益迫切，由于自由贸易区内各国在语言、文化、经济发展程度上的差异，电子贸易平台的建设与推广面临着种种困难。而作为全球领先的B2B贸易平台阿里巴巴，其运作模式及海外拓展经验，为自由贸易区电子贸易平台的建设提供了很好的借鉴。     

Creative internationalization: widening the perspectives on analysis and policy regarding international R&D activities

Internationalization in R&D is further growing; it is changing its geographical balance, as it is shifting somewhat to the Far East, and its nature, increasing the global quest for talent and good research conditions as well as for low cost R&D. This paper focuses on the European perspective, i.e. it discusses current challenges Europe faces vis-à-vis trends in industrial R&D, but the findings and arguments are more general ones. It argues that our perspective on internationalization is still shaped too much by a zero sum-rationale, whereby one location wins R&D capacity that another location loses. It develops a cost–benefit matrix in order to capture the overall costs and benefits of international R&D activities more broadly. The paper argues that more creativity is needed, that our perspective needs to be broadened to tackle all variables conditioning international activities in R&D (including local conditions of demand and discourse) and to stress the importance of the absorption of global knowledge by as many actors within an innovation system as possible. On the basis of recent survey data the paper furthermore concludes that public research should be thought of as a trans-national transmission belt of knowledge and as the prime factor that shapes the attractiveness and effectiveness of a location for business R&D. Finally, it is argued that policy schemes geared towards international R&D need to accept and tackle the issue of co-ordination of governance and to take advantage of the flexible possibilities offered at the European level, beyond the logic of the European Framework Programme.

试论国企改制中政府职能作用

在国有企业收购的进程中,政府的主要职能都化身为不同的政府行为加以介入;管理层收购曾在我国企业改革的进程中发挥了一定的积极作用,国有企业管理层收购与政府行为有着紧密的联系,因政府自身追逐着＂经济利益＂,加上权力寻租现象的存在和政府权力无法有效达致的社会场域的存在,所以,在国有企业管理层收购过程中,政府行为尚存在着内部异化和外部异化的可能性,在国有企业产权改革中,我们的各级政府一定要真正做到有所为、有所不为。     

Beyond incubation: an analysis of firm survival and exit dynamics in the post-graduation period

With regard to the survival rates of business incubator (BI) firms, the literature mainly presents findings of failure rates only during the incubation period. Little is known about the survival or exit dynamics of firms after leaving the incubator facilities. This study approaches this research question by examining the survival of 352 firms from five German BIs after their graduation. The findings suggest that graduation causes an immediate negative effect on survivability that lasts up to 3 years after leaving the incubators. Furthermore, heterogeneous patterns of post-graduation exit dynamics between the BIs were observed. It was also found that performance during the incubation period is an indicator of the propensity of business closure after graduation. This study offers valuable insights and implications for all stakeholders of BI-initiatives.      

新会计准则下公司利润调节空间的变形及应对策略

2006年初,我国孕育3年之久的新会计准则终于破茧而出,并于2007年1月1日起首先在上市公司中推行,随后将逐步推广到所有公司。新准则与国际准则趋同,涵盖各类企业各项经济业务,可独立实施。新准则在旧准则基础上作了重大的调整和补充,填补了我国会计领域中诸多空白。本文系统地探讨了新会计准则下公司利润调节和机会主义盈余管理空间的变化,并针对这些变化,较全面地提出了应对策略。     

应急管理体系及其业务流程研究

减少突发公共事件带来的损失,实现快速有效的应急管理已经成为各国、各级政府部门的一项重要工作,也是国内外学者研究的一个热点.而建设完善的国家突发公共事件应急管理体系,目前也已经成为我国迫切需要研究的课题.基于国内外应急管理体系建设现状,综述了各国在应急管理体系建设方面取得的主要成果,分析了我国应急管理体系中存在的一些问题.通过抽象和梳理应急管理体系的基本业务,给出了基本业务流程,并以国家安全生产应急管理的业务为例分析了微观层面的应急管理业务流程,给出了一个具有一定代表性的业务流程分析案例.最后对应急管理体系建设的工作重点进行了分析与展望.     

商业银行操作风险管理初探

商业银行存在诸多操作风险。借鉴国际商业银行的经验,我国商业银行应从操作风险管理文化、操作风险架构体系建设、操作风险管理技术、风险控制体系、风险责任追究制等方面入手,加强操作风险管理。     

近代中国的“银险一体化”与华商保险业

近代中国“银险一体化”有两种主要形式:一是银行直接投资保险业;二是银行代理保险公司业务。银行业之所以热衷于对民族寿险业的投资,除了爱国情愫的促使外,还有三大原因:一是处于弱势地位的华商保险业需要外来资本的注入;二是银行业的剩余资金需要寻找出路;三是保险业的丰厚利润成为银行投资的决定因素。“银险一体化”是近代华商保险业发展中出现的市场组织新形式,它在华商保险业发展中发挥了重要作用:一是得益于银行的积极投资,华商保险业获得了快速发展;二是借助银行的助力,民族保险业的发展节约了成本,扩大了市场;三是银行投资并代理保险业,增强了与外商竞争的实力。     

明代东南亚华商经营之道探微

明代,尤其是16世纪以后,中国人开始大规模地往东南亚地区经商和移民,至清初以前,东南亚各地华人华侨的职业以经商为主,商贾小贩和亦工亦商的手工匠人是其主体.他们凭借自身的辛勤努力和卓越的商业智慧赢得了事业的成功,并极大推动了当地商品经济的发展.因此,了解明代东南亚华商的经营活动及其经营之道,是了解海外华人开拓史的基础,本文即对此作一粗疏探讨.     

A reflection on the priorities of a data protection authority

Eric Howe, the first Data Protection Registrar, was setting up his Office about the same time as the first appearance in 1985 of this journal, whose distinguished editor Professor Saxby is now retiring. That is this author's excuse for looking back to the early years of United Kingdom data protection and reflecting on what a data protection authority is actually for. As this article hopes to make clear, using the early United Kingdom experience as an example, Data Protection Authorities are faced with an unclear role running the risk of creating false expectations among the general public. The author concludes that representations to government are often minimally effective and that with the limited resources available a DPA should give priority to encouraging compliance by data controllers and assisting individuals with a complaints resolution service.