Stretching the borders: how international business travel affects the work–family balance

This study examined the consequences of international business travel for the balance between work–family domains by exploring how international business travellers and travellers’ partners manage the boundaries between work and family in order to maintain the balance. Interpretative phenomenological analysis was used in analysing the semi-structured interviews of 10 male travellers and 10 partners. Because of its irregular nature, international business travel affects the personal life and the family of business travellers. Work-related travel also has an impact on how travellers and their partners construct, manage and negotiate borders between work and family in order to avoid an imbalance between these domains. Integration of work and family is usually inevitable in international business traveler families. Integration may lead to role blurring and thus lead to imbalance.     

“营改增”政策试点的市场初步评估

会计市场咨询表明,＂营改增＂政策是一个相当积极的信号,对于上海行业细分和服务外包的发展、尤其是总部经济的发展有重大的推动作用。但从政策实施的实际效果看：首先受益的是制造业服务业分离企业,部分服务企业实际税负尚未降低;部分中资企业对于政策的了解较为局限,不懂得如何从＂营改增＂中获益;没有完整会计账册的小微企业无法享受增值税抵扣带来的税负减轻,反而由此在同业竞争中与大中企业相比丧失了部分议价竞争能力。针对上述问题,应采取相应的对策措施逐步加以解决。     

关于水书易文化之记忆与思考

水书即是易,是华夏易经的重要组成部分。由于历史的原因,水书,水书易被当成鬼书禁书等来损毁它禁绝它,历史的加减乘除的结果,水书、水书易无可奈何地濒临自然灭绝、自然消亡的状态。史籍称:华夏有"三易":"一曰‘连山’,二曰‘归臧’,三曰‘周易’,水书易是否就是所谓的"连山易",这就是我们所要研究的。水书易命名名正言顺恰如其分。水书易的名称具有特异性不可替代性和唯一性,同时还具有通用性。水书易的发现是贵州引以为傲的惊天大喜事已经引起海内外的广泛关注以及党和政府的高度重视,水书易名称正日益被广泛使用着,不但能够代表贵州的声音,同时还可树立贵州的形象,突显贵州传统民族文化优势和特色。水书易完全可以作为贵州易经文化的品牌和名片。     

企业推进消费文明的路径探索

应对＂消费—生态＂悖论,缓解生态危机,促进消费文明走向生态文明,企业应提高企业家和员工的生态道德素质,加强企业伦理建设,从而牢固树立生态消费理念,践行＂合度＂、＂合宜＂、＂合道＂的客观要求,实现经济合理性、生态合理性、伦理合理性的价值诉求,遵循环境友好,可持续发展,以人为本等基本原则,实施绿色、低碳的生态化模式,推进消费文明的发展。     

流程、合规与操作风险管理

商业银行风险管理研究中“违规活动—操作风险—信用风险”风险链条尚未得到足够重视． 巴塞尔委员会全面风险管理框架下的众多风险是分层次的，最底层是合规与操作风险，合规与操作风险做到位能极大降低其他风险发生的概率． 以往由于缺少数据支撑，信用风险的合规与操作风险动因无法建立，本文基于“流程—节点—风险点—控制措施—违规事件”关联模型，建立了合规与操作风险的动因库和损失数据库，并在理论上对风险链条上的风险传递关系进行初步探索． 首先基于流程对合规与操作风险动因进行解析，寻找深层次的人员违规和操作风险动因; 其次，探讨了金融机构如何通过业务流程再造改善合规与操作风险管理; 最后是基于流程的操作风险量化建模． 基于实践，总结提炼了“三位一体”的金融机构合规与操作风险管理模式，包含理论基础、信息系统和保障机制，该模式在诸多金融机构中得到运用，并取得显著成效．     

商务日语课程教学模式探析

介绍了南通农业职业技术学院商务日语校本教材编写背景、特点及内容概况，阐述了校本教材中商务礼仪介绍对商务课程教学的意义。通过校本教材的使用，根据日语专业学生及企业的反馈情况，对实际操作中存在的问题进行了总结，并对商务日语课程的教学新模式进行了探索。     

Affective networks: how WeChat enhances Tencent’s digital business governance

An emerging body of literature has revealed that social media enhance digital business governance to facilitate Internet companies in generating profit throughout regulating the everyday lives of users. However, although existing debates are often contextualized in the West, little attention has been paid to China, where social media are widely used. To fill this knowledge gap, this article investigates the digital business governance practiced by Chinese Internet companies such as Tencent. Specifically, I employ an affective lens to analyze how WeChat, the most popular social media application launched by Tencent, allows this Internet company to influence users for its own business purposes. Chinese college students, which constitute a representative group of young people, were early adopters of WeChat, and they have led the trend of social media use in China. Based on a yearlong netnographic study of Chinese college students, the results reveal that the affective design of WeChat captured their attention and influenced their everyday practices. These results provide insight into how digital business governance operates in the Chinese context, in which authoritarianism and capitalism work closely together.     

行业协会——从制度经济学视角的解读

如果考虑到现实世界中的交易费用和信息的问题,无论是公共还是私人部门都将面临交易成本,委托代理和集体行动的困境,现实表明行业协会作为一种制度安排能够有效解决上述问题,本文指出行业协会有助于财产权利的实施和监督,并能提供公共服务,协调协会会员企业之间的冲突和提供人员培训,上述功能的实施则与选择性激励,会员密度,会员之间的协调机制和职员与会员之间的关系有关.     

浙江农村青年创业小额贷款项目在基层的实施效果研究———以乐清市为例

浙江农村青年创业小额贷款项目自推出以来受到浙江基层创业青年广泛关注,该项小额贷款制度申请程序简便、担保形式灵活、政府扶持力度逐年加大,已逐步发展成为基层创业青年融资的主要途径之一.近年来,在浙江“两创”总战略鼓励下,农村青年创业小额贷款项目发展前景广阔、发展势头良好,同时在担保、风险控制、贷款覆盖面等方面也不乏矛盾和困惑     

商事主体信用的缺失与补救

当前,我国商事信用危机的加剧,造成了市场秩序的空前混乱,商事主体的信用缺失使交易风险更加明显.单纯依靠道德和观念上的东西,很难制约为追求利润最大化而不守信的状况.通过完备的法律体系与必要的制度安排来健全我国的商事信用机制,提高商事主体的信用水平,从而解决目前存在的商事主体信用缺失问题.