构建市场银企关系的思考

市场型银企关系是建立在平等自愿基础上的市场交换关系。只有按市场经济的要求改革银企体制，才能在制度上保障银企关系发展的协调。要构建市场型银企关系的银行机制，就要创新商业银行经营机制和服务功能。目前构建市场型银企关系的重点是培育资本市场，发展投资银行业，改革投融资体制，完善风险约束机制。     

国企改制实践的法律思考

国有企业建立现代企业制度是国有企业的制度创新。在国有企业转机制制实践中新旧制度并存引发矛盾重重，国有企业内部在改制的许多问题上认识模糊，急需进一步依法规范深化改革。本文就目前国企改制实践中存在的问题及依法规范公司制改革，进一步深化国有企业改制问题进行了论述。     

区位品牌的形成与维护

区位品牌是创造区域产业竞争优势的重要途径,对推动区域经济发展具有重要意义。文章给出了区位品牌的含义,分析了区位品牌形成的三种主要途径,探讨了区位品牌形象容易受损的原因,提出了区位品牌维护的对策。     

出口退税分税制:未竟的改革

2004年开始实施的旨在减轻中央政府退税负担的出口退税分税制，在执行过程中会遇到诸如地方政府财政困难而无力承担退税义务、难以有效抑制地方政府的出口冲动和跨地区退税难以协调等问题。为保证出口退税分税制的顺利实施，就要平衡地方政府的事权与财权，建立健全政府信用体系，坚持增值税征收权利与退还义务相平衡的原则，同时还要保持政策的灵活性。     

解决“三农”问题的财政对策思考

三农问题，是关乎我国九亿农民生存状况和国民经济发展与社会安定的大事，本文从财政的角度出发，研究制约“三农”问题的财政障碍，并进一步提出加大财政支农力度、重视农村人力资源开发和完善公共财政体系三大财政对策．以期从财政的角度解决我国的“三农”问题。     

关于“债转股”的几点法律思考

政策性债转股包括国有商业银行与金融资产管理公司之间的债权转让和金融资产管理公司与国有企业间以债权换股权这两个法律关系,现阶段实行债转股可对国有企业产生诸如促进企业产权制度改革,减轻企业财务负担,优化企业法人治理结构及促使资产变现等方面的积极影响.但在实践过程中也存在着很多障碍和问题,从而限制了债转股功能的发挥.尽管如此,只要政府能给予支持,立法上能提供有效保护,债转股必然可以给东北国有企业带来一片生机.     

融入区域经济合作 扩大广西对外开放

广西地处东南沿海经济圈、大西南经济圈以及大东盟经济圈的结合部,具有沿海、沿边、沿江三位一体的特殊优势,是中国西南地区对外开放,走向东南亚,走向世界的重要门户。中国—东盟自由贸易区的创建,粤港澳经济一体化,给广西带来了千载难逢的历史机遇,因此,广西应全力融入区域经济一体化,充分借助这两个庞大的经济体,扩大对外开放,实现广西经济的腾飞。     

关于收入分配理论的思考

按劳分配与按生产要素分配相结合，是社会主义初级阶段市场经济条件下的基本分配原则。在理论探索中，对其依据、关系及实现形式认识仍有分歧。社会主义市场经济不否定按劳分配，改变的只是分配的形式。生产要素参与分配的依据是所有权及其贡献率，不是价值的创造。理论研究必须揭示问题的实质，不能停留在现象形态上。     

The effect of management commitment to service quality on employees’ affective and performance outcomes

A service recovery performance model is proposed and tested with data from frontline bank employees in Turkey. The model is derived from Bagozzi's (1992) reformulation of attitude theory. The empirical results suggest that top management commitment to service quality, as manifested by frontline employees' appraisal of training, empowerment, and rewards, has a significant effect on their perceptions of service recovery performance. The influence of management commitment to service quality on service recovery performance is mediated by frontline employees' affective commitment to their organization and job satisfaction. Implications of the results and further research avenues are discussed. Emin Babakus (ebabakus@ memphis.edu) (Ph.D., University of Alabama, 1985) is a professor of marketing at the University of Memphis. In addition to theJournal of the Academy of Marketing Science, his research has been published in such journals as theJournal of Marketing Research, theInternational Journal of Research in Marketing, theJournal of Retailing, theJournal of Business Research, and theJournal of Advertising Research. He serves on the editorial review boards of several journals. Ugur Yavas (raxyavas@mail.etsu.edu) (Ph.D., Georgia State University, 1976) is a professor of marketing at East Tennessee State University. Besides theJournal of the Academy of Marketing Science, he has contributed to such journals as theJournal of Marketing Research, theJournal of Business Research, theInternational Journal of Research in Marketing, theEuropean Journal of Marketing, International Marketing Review, theJournal of International Marketing, Management International Review, theJournal of the Market Research Society, theInternational Journal of Service Industry Management, andLong Range Planning. He currently serves as the editor of theJournal of Asia-Pacific Business. Osman M. Karatepe (osman.karatepe@emu.edu.tr) (Ph.D., Hacettepe University, Ankara, Turkey, 2002) is an assistant professor of marketing at Eastern Mediterranean University (Turkish Republic of Northern Cyprus). He has contributed to such journals as theJournal of Hospitality and Leisure Marketing, The Service Industries Journal, Tourism Analysis, theInternational Journal of Hospitality and Tourism Administration, andAnatolia: An International Journal of Tourism and Hospitality Research. He currently serves as the associate editor of theEMU Journal of Tourism Research. Turgay Avci (turgay.avci@emu.edu.tr) (Ph.D., Cukurova University, Adana, Turkey, 1995) is an assistant professor of management at Eastern Mediterranean University (Turkish Republic of Northern Cyprus). He has contributed to such journals asThe Service Industries Journal, theJournal of Hospitality and Leisure Marketing, Tourism Analysis, theInternational Journal of Hospitality and Tourism Administration, andAnatolia: An International Journal of Tourism and Hospitality Research. He currently serves as the editor-in-chief of theEMU Journal of Tourism Research.     

在校学生犯罪情况分析和防范对策

在校学生犯罪率的不段上升,是一个非常严峻的社会问题。预防、减少在校学生犯罪,学校责无旁贷。本文通过对 在校生犯罪情况的分析,探讨了构建三大"育人网络"作为防范对策的现实必要性。