海尔集团旅游事业发展的优劣势分析

海尔集团作为蜚声海内外的跨国企业集团,其雄厚的经济实力、强大的品牌优势和企业文化积淀为其实施多元化发展战略的实施奠定了基础。本文对海尔集团旅游事业的开展进行详细的优劣势分析,以探寻其适合的发展方向和促进策略。     

差异化战略在中小企业的实施方式

企业实施差异化战略的核心是向顾客提供有价值的、并且与众不同的产品和服务。本文分析了差异化的基本概念和分类形式以及中小企业实施差异化战略的必然性,提出了中小企业实施差异化战略的具体方式。     

产品差异化策略与企业自主创新

文章指出,产品差异化策略对企业自主创新战略的实施具有重要意义,它为企业自主创新战略指明了方向,提供了思维模式、具体途径和良好的市场发展前景。用产品差异化策略实施企业自主创新战略,应设计不同功能和效用的产品,对产品外形、颜色、款式等实行差异化,使用不同的新材料,实施产品包装装潢差异化,实施营销策略差异化,实施产品服务差异化,实施产品品牌和商标差异化,将产品的标准化与差异化相结合来创造差异化。     

家电业差异化战略的实施

残酷的价格战已使家电企业处于微利状态,面对这种状况,实施差异化战略是必然选择。本文首先分析了家电业的竞争现状和实施差异化战略的必要性,阐述了如何实施差异化战略,最后指出了实施差异化战略时需要注意的问题。     

谈企业差异化战略的实施

企业只有深刻理解差异化战略,才能通过差异化建立企业的持续竞争优势。差异化战略的实施是以顾客需求、竞争对手产品服务水平以及企业自身核心能力这三个要素为基础的,企业要清楚认识到差异化战略的实施过程中要面临一定的风险,并不是企业只要采用差异化战略就一定能成功,差异化战略也并非适合所有企业。     

家电行业差异化战略分析 ——以戴森为例

差异化战略，是指企业利用产品和服务的差异化，吸引客户从中获得额外的利润，如果获得的利润超过了因其特色所支出的成本，那么企业就能从这种差异化获得竞争优势。首先，文章介绍实施差异化的必要性，其次，以戴森技术为例，从产品设计和技术、营销模式和聚焦人群分析其差异化战略的实施，为我国其他家电企业提供借鉴。     

谈企业差异化战略的实施

企业只有深刻理解差异化战略,才能通过差异化建立企业的持续竞争优势.差异化战略的实施是以顾客需求、竞争对手产品服务水平以及企业自身核心能力这三个要素为基础的,企业要清楚认识到差异化战略的实施过程中要面临一定的风险,并不是企业只要采用差异化战略就一定能成功,差异化战略也并非适合所有企业.     

差异化战略的内涵及其构建特征

本文在前人战略管理研究的基础上,从四个维度全面系统地阐释了差异化战略的内涵,并指出差异化战略的构建特征,以期指导企业差异化战略的成功实施。     

浅谈企业差异化营销战略的实施

在差异化营销战略管理研究的基础上,系统地阐释了差异化营销战略的内涵及构建特征,有效营销战略的特点及核心能力培育,以期指导企业差异化战略的成功实施。     

HL公司竞争中的差异化战略分析

面对21世纪竞争时代,企业要想在竞争的"红海"竞争中崭露头角,就要依靠良好的竞争战略来实现。本文首先探讨了差异化战略的概念和主要类型,其次梳理了实施差异化战略必备的条件,并分析了实施差异化战略的主要步骤。在对当前医疗器械市场和HL公司进行分析的基础上,确定HL公司应当以服务差异化作为主要的竞争战略。     

New challenges in professional cleaning: hygiene quality and monitoring of surfaces in private domestic homes

In many countries, changes in the pattern of working lives and ageing of the population increases the need for professional cleaning in private domestic homes. The objective of this study was to obtain basic knowledge concerning professional home cleaning. The study consisted of two parts. First, cleanability of surfaces contaminated with microbiological and organic soils was examined in the laboratory using cleaning cloths, detergents and rapid detection methods with potential for use in conjunction with professional cleaning in private homes. Second, hygienic conditions in three households were screened using the same rapid detection methods as in the laboratory experiments. According to the laboratory study, the cleaning efficiency of the non‐woven cloth was clearly poorer than that of the cleaning cloths containing microfibers. There were differences between the efficacy of the cleaning agents in removal of protein and microbiological soils. Despite the differences between surface topography observed with scanning electron microscopy, differences between the cleanability of the three examined surface materials (steel and two plastic surfaces) were small. In hygiene monitoring, the highest levels of total aerobic bacterial counts were detected in the plughole of the sink, on the eating table in kitchens and along the edge of the toilet washbowl and the cover of toilet seats. Low amounts of Enterobacteriaceae indicating faecal contamination were detected in the toilet and bathroom after cleaning. Moulds were not detected in any of the three households, and the amounts of yeasts were low. Detection methods, microbiological dipslides and the protein test, were well suited to the laboratory study. Furthermore, they complemented each other in the hygiene monitoring. The information obtained will be used for development of better practices in professional home cleaning. Good quality management in professional home cleaning and the cleanliness of surfaces in homes are important factors affecting comfort and safety.     

浅谈国际服务贸易统计

随着国际服务贸易近20年来的迅猛发展,各国政府也越来越重视服务贸易的统计问题。但由于服务贸易自身所具有的不同于货物贸易的特点以及各国服务贸易发展水平和统计状况的不同,长期缺乏统一的国际服务贸易概念和统计标准,服务贸易统计远远落后于服务贸易的发展。本文从概括介绍国际服务贸易统计的现状入手,强调了它的重要性,在此基础上,分析了我国国际服务贸易统计的现状,并提出建立和完善我国国际服务贸易统计体系的若干建议。     

河北省高校毕业生就业供需匹配研究

毕业生就业实质是高校人才培养与社会需求匹配的过程。本文将河北省高校毕业生就业问题放在河北省产业结构优化升级的大环境中来进行阐述和分析,从河北省高校就业结构出发分析其就业结构偏离度。进而根据河北省高校毕业生就业专业相关性不高、主要集中在民营企业、灵活就业居多、就业稳定性差等就业现状,从市场需求出发,着眼于高校教育供给、毕业生就业能力培养和畅通就业市场人才流动三个方面,分析河北省高校毕业生培养类型、学历层次、学科专业、通用就业能力和劳动力市场分割等方面与市场需求之间存在的矛盾。基于此,从三个方面提出破解河北省高校毕业生就业市场供需矛盾的思路：一是对河北省高校毕业生培养方向进行调整,二是加强大学生就业能力培养,三是加快京津冀劳动力市场一体化建设进程。     

Human capital formation under neo-liberalism: the legacy of vocational education training in Australasia and implications for the Asia-Pacific region

Abstract

This appraisal considers the role and impact of vocational education and training (VET) in Australia and New Zealand, and suggests directions such policy might take in other Asia-Pacific countries. It identifies key issues and constraints in making VET more responsive to emerging labour market needs in the region as an important factor in sustaining high economic growth. It focuses on the way in which the demands of the government, industry, trainees, and, in particular, shifts in political ideology that have influenced the education and training sectors in both countries. It addresses points of specific relevance for the delivery of VET in the broader Asia-Pacific context and concludes with a consideration of lessons and experiences of Australia and New Zealand with VET that may hold for other countries in the region in formulating priorities and implementing strategies in meeting their current and emerging needs for skills development.     

论我国煤炭行业监管体制中的利益冲突及其平衡机制

在我国煤炭行业监管体制中,府际基本利益的冲突与部门之间角色利益的冲突日益凸显,从根本上影响了行业监管的集中性、统一性与有效性。为了寻找各自的利益平衡点,必须从公平原则出发有针对性地确立权利、义务、利益相统一原则与权力、职责、利益相匹配原则,在此指导下,需要构建相应的立法协调机制、诉求表达机制、利益补偿机制等利益平衡机制,从而实现各方利益的平衡,理顺现行的监管体制。     

Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students' and practitioners' sensitivity to the ethical ramifications of earnings management.Marilyn Fischer, is Assistant Professor of Philosophy at the University of Dayton in Dayton, Ohio. She specializes in workplace ethics, particularly in the nonprofit sector, and has published articles in business ethics, and social and political philosophy.Kenneth Rosenzweig, is Associate Professor of Accounting at the University of Dayton in Dayton, Ohio. He specializes in teaching management accounting, and has published articles in a wide variety of accounting areas.     

Changes in an Urban Public Service System in Response to Population Dynamics

This article analyses the relationship between urban population dynamics and changes in public services. The first section is conceptual, presenting the effects of changes in the size, structure and composition of a city's population, and in the housing market, upon changes in consumption patterns of public services, in terms of their location and type. Two levels of analysis are discussed: the macro, city-wide level, and the micro level - the individual neighbourhoods which make up the urban whole. In the second section of the article the spatial dynamics of the ultra-Orthodox Jewish population in Jerusalem serves as the background for a discussion of changes in the city's educational system, over a period of 15 years (1970/1 -1985/6). The data point to a massive increase in ultra-Orthodox education in the city. While the ultra-Orthodox population comprises about 27 per cent of Jerusalem's population, nearly half of the elementary schools in the city are included in the ultra-Orthodox educational network, and over 35 per cent of the city's elementary school pupils attend these schools. The spatial and social implications of these dynamic processes are presented and discussed.     

社会主义市场经济条件下劳资关系新探

劳资双方具有一种逻辑关系,表现为资本优先,劳资平衡,劳方优先三阶段。当代资本主义正处在劳资平衡的第二历史阶段。社会主义市场经济条件下劳资关系正处在第一历史阶段即将结束,并开始向第二历史阶段过渡时期。在这一过渡时期,政府在节制资本,保护劳工,劳资兼顾方面还存在一系列的难题：政府在节制资本、调控初次分配方面能力有限,保护劳工方面作为不够;工会组织在维护劳工权益方面比较软弱;社会主义民主制度在确保劳工各项权利方面有待进一步完善。由于劳资双方强弱明显,加快了中国社会分配的两极分化,这应引起我们的极端重视。     

Differing patterns of industrial dynamics: New Zealand,Ohio, and Sweden, 1978–1994

New Zealand, Ohio, and Sweden have experienced sharply divergent macroeconomic developments since the early 1970s. During the 1980s, New Zealand went from being the most heavily regulated and protectionist OECD country to one of the least regulated and most open economies in the world. Ohio suffered severe economic downturns when its major industries (steel, automobiles, and machinery) went through devastating crises. Since then, a major restructuring has taken place, and manufacturing output, exports, and employment have generally grown faster than in the United States as a whole. Sweden had an outstanding industrial growth record for several decades until the mid-1970s but then suffered economic setbacks from which it has not yet fully recovered. Industrial output declined for several years, resumed growth in the early 1980s but then stagnated again in the early 1990s.The object of this paper is to study the microeconomic responses to these differences in the macroeconomic environment. While manufacturing employment declined by more than 20 percent in each country, the number of establishments in manufacturing stayed constant in Sweden while it declined by 9 percent in Ohio and more than doubled in New Zealand.While there are certainly structural differences in the composition of the manufacturing sector in the three economies, these differences explain only a small portion of the differences in development patterns. Only a handful of 3-digit ISIC industries grew in terms of employment in each country between 1978 and 1993, but the growth industries were not the same across countries, and there were substantial differences in the growth patterns within these industries.     

外国直接投资、加工贸易利益分配:U形价值链模型

文章指出,价值链各环节利益与市场结构和竞争力有关,一个国家在特定行业竞争力越大,就越能占据具有垄断优势的战略环节,提供价值链上越多的价值增加量。文章将企业价值链活动分为上游、中游、下游三个环节,并假定委托方为发达国家的跨国公司,代理人为发展中国家的加工企业,装配加工企业的产品通过加工贸易方式全部出口,加工贸易委托方决策服从收益最大化或成本最小化原则,从而建立了加工贸易U形价值链模型。分析表明,加工贸易利益的分配轨迹呈U形曲线,且会随着代理方数量的增加变得越来越陡峭,使代理方净贸易条件趋于恶化;跨国公司运用转移价格手段使U形曲线变得更加陡峭,代理方利益受损。这正是我国在国际分工中处于U形曲线底端的原因,我国贸易条件的变化与外国直接投资流入以及加工贸易发展有较大关系,单纯依靠数量扩张来改善收入贸易条件的空间越来越小,我国应把利用外资的主要目标放在外资的技术含量和产业结构调整上,应对成本动机的外国直接投资予以高度关注并给以必要的政策引导。