坚持创新精神快速发展天津港

20世纪90年代以来,国际运输业正经历着由彼此割裂的运输方式向不断整合集约的运输方式发展,全新一代的港航发展模式正在酝酿中。港航合作战略,即指港口企业和航运企业之间,通过各种方式的合作,实现各自发展目标的一种总体设计和宏观规划。本文从理论角度分析港口航运企业合作原因以及合作过程中需要注意的问题。     

“公允价值”计量对上市公司的影响

公允价值计量的应用,必然会给公司上市带来一定的影响。为了对其可能产生的具体效果进行评估,采用了定义、推演、历史比较与归纳的方法进行分析,从而得出了公允价值计量应用对非货币性资产交换、债务重组、投资陡房地产、企业合并,以及金融工具确认和计量等不同领域影响的初步见解,提出加强监管、规范市场是保持公允价值计量公正的必要手段,并认为公允价值计量的应用具备可靠性与现实操作性。     

上市公司会计信息质量的博弈分析及建议

首先揭示了会计信息质量的现状。在此基础上从博弈论的角度出发,进行了会计信息参与者之间的博弈分析．并阐速了上市公司经营过程中存在的博弈因素．包括会计信息的不对称、激励与约束机制不对称以厦委托代理关系所带来的会计信息失真的博弈问题。最后提出从建立某种均衡、明晰产权厦理顺各方的利益关系等方面提高会计信息质量的对策。     

买壳上市中"壳"公司估价研究

典型的买壳上市是由买壳和注资两项交易组成．其中合理确定“壳”公司的交易价格是买壳上市过程中极其重要的问题。“壳”公司价格由“壳”公司企业价值、控制溢价和“壳”价值三部分组成,井对“壳”公司企业价值、拉制溢价和“壳”价值的确定逐一进行具体分析。     

The safety ladder: developing an evidence-based safety management strategy for small road transport companies

Traffic accidents account for between 20% and 40% of work-related accidents in industrial countries, and research indicates that road transport companies often have little focus on organisational safety management (OSM). There is thus a huge and largely untapped road safety potential in improving the safety of people who drive in their work, by focusing on OSM. Road transport companies in European countries are often small, however, with limited resources in terms of time, financial resources and competence on road safety. The main aim of the present article is therefore to develop an OSM strategy for small road transport companies. Based on a systematic literature review, taking Norwegian research as its point of departure, the article concludes that four measures seem to be most realistic for small goods-transport businesses, and that these measures seem to have the greatest safety potential. These four measures can be arranged on a ladder, where businesses start at the lowest and most basic level, before proceeding to the next step. While our stepwise safety-ladder approach has not been validated, it is expected that further research would confirm the value of the strategy proposed.     

我国上市公司IPO抑价分析

对2003～2004年我国深沪两交易所的IPO抑价情况进行统计分析,选择发行市盈率、中签率、流通比、最新收盘价格、每股收益、每股净资产等因素作为IPO抑价率的影响变量进行实证分析,得出2003～2004年我国的股票市场正走向成熟等结论。     

Evaluating efficiency in the Norwegian bus industry using data envelopment analysis

This paper focuses on the performance of Norwegian bus companies subsidized by the government. The performance is evaluated from a productive efficiency point of view. The framework is that of a deterministic non-parametric Data Envelopment Analysis (DEA) approach to efficiency measurement. In this context several important issues are addressed: efficiency rankings, distribution and scale properties in the bus industry, potentials for efficiency improvements in the sector, the impact of ownership, area of operation and scope, and ways of improving efficiency in the sector. The findings show that the average bus company exhibits increasing return to scale in production of its services. The extent of such returns however vary, with size and is more prevalent among smaller companies. The average bus company is found to have a considerable input saving potential of about 28 percent. Neither economies of scope nor company ownership are found to have an influence on company performance. It is suggested that geographical factors need a closer attention in future research. The implications of DEA results are discussed and concluding remarks offered.     

轨道交通企业管理信息系统建设浅析

以我国轨道交通企业为研究对象,总结了轨道交通企业管理信息系统建设的特点,提出了轨道交通企业管理信息系统的基本构架。分析了工程项目管理系统在建设阶段对企业核心业务管理的支持。论述了运营阶段企业资产管理系统对支撑企业安全、可靠、经济运行的重要性和企业资产管理系统应用的重要发展。总结了上海磁浮公司实施企业资产管理系统的经验。认为做好基础准备工作是企业资产管理系统实施的重要保证。     

完善我国上市公司监事会监督机制的思考

介绍并分析了上市公司监事会在实际运作中存在的问题,致使我国上市公司监事会制度的监督机制失衡、监督软弱无力的原因。提出强化我国上市公司监事会监督机制,促使上市公司监事会及其监事在履行职责时发挥积极的作用的几点建议。     

上市公司无效率资产重组的原因分析

上市公司大多数资产重组对社会资源的优化配置没有促进作用。造成无效率资产重组的原因是证券市场的制度缺陷。