社会治理创新：全球趋势与中国任务

中国共产党十八届三中全会历时性地描绘了国家治理“五位一体”框架,而社会治理在其中浓墨重彩。这反映了中共中央对这一问题的高度重视,我国今后应以何种思路推进社会治理创新随即成为一个重大理论问题。综观全球各国的社会治理方式,其中隐现的趋势可能对我国具有启发意义,同时我国也必须结合自身国情、社情、民情勇于探索社会治理的中国之路。     

我国上市公司非公平关联交易的经济伦理学研究

我国上市公司非公平关联交易的大量存在会对企业独立生存能力、利益相关者的利益、正常的市场秩序以及公众的投资理念产生负面影响.控股股东义利观的倒置会降低企业的独立生存能力,管理机构义利观的模糊则会干扰市场正常秩序,这从内外两方面导致上市公司形成非公平关联交易偏好,而股权分置则是根源所在.流通股股东与非流通股股东价值理念的冲突是其形成并发展的内生原因,政府习惯性干预市场的思维方式则是外生原因.因此,只有切实提高上市公司股东和政府的经济伦理意识并不断完善以公司治理机制和政府监管为代表的制度安排,才能从根本上治理股权分置进而改变非公平关联交易现象,实现经济的可持续发展.     

思想政治教育时间：现代思想政治教育学的重要范畴

思想政治教育时间是一个具有独特内涵的概念,具有绝对性和相对性、主体性和主体间性、普遍性和特殊性等特点,并在思想政治教育活动中起着重大作用,将其提升为现代思想政治教育学的重要范畴,有着重要的理论意义和实践意义。     

Tree Diversity and Carbon Sinks: Role of Village Agro-ecosystems in the Western Ghats,Karnataka, India

Tree species richness, diversity index, standing biomass and biomass carbon stocks were estimated in six villages located under three agro-ecological zones, namely, coastal, hill and plains of Uttara Kannada district, Western Ghats, Peninsular India. The study showed that land use categories other than forest support higher tree species diversity. High basal area, standing biomass and carbon stock in non-forest land categories indicates their potential as carbon sinks and for promotion of species diversity. Inclusion of other non-forest land use categories in afforestation programmes for promotion of multipurpose tree species for conservation of diversity and for enhancing carbon sinks is suggested. There is a need to promote synergy between biodiversity conservation and carbon sequestration under carbon mitigation projects.     

Are Consumers Really Bewildered by Overchoice? An Experimental Approach to the Tyranny of “Too Much”

Conventional wisdom advocates that consumers love choice. But just how much? This study delves into this subject by considering the cognitive factors that underpin the consumer’s reaction to plentiful assortment on the shelf, but which may cause “analysis paralysis” and indecision. In an attempt to investigate the above, this study adopts an experimental approach to ascertain what occurs when consumers are faced with a multitude of options within the product category of red wine. The results suggest that if executed correctly, retailers can effectively reduce assortment in such a manner that does not negatively impact perceptions of choice, but does indeed reduce the cost incurred when consumers are forced to weigh up options against each other. Of particular interest, the study finds that product knowledge and experience also has a material effect on the outcome of these endeavors. Hence, both product category familiarity and the nature of the consumer should be factored into the strategic thinking of how a retailer can optimize the merchandise assortment displayed to the customer.     

Price Consciousness and Purchase Intentions for New Food Products: The Moderating Effect of Product Category Knowledge when Price Is Unknown

This study examines the degree to which consumers' price consciousness affects their purchase intentions for a newly introduced product when the price of the product is unknown. Based on data from 186 consumers exposed to a new product offering, the results show that price consciousness indeed has a negative effect on purchase intentions, but only for consumers with a high level of product category knowledge. Although perceived risk and perceived value are significantly related to purchase intentions in general, price consciousness seems to affect only those consumers who make inferences about price based on their knowledge of the product category. Both theoretical and managerial implications of the findings are offered.     

会计负债概念之法学完善

负债是会计学的核心要素之一,但其现有的定义并未反映其本质属性。由于经济学发展对会计学研究的深度影响,对会计学负债概念的研究应当更多地参考法学规范。会计学的负债概念既包括具有优先权的税费之债和工薪之债,也包括民法的合同之债和侵权之债。在深入剖析不同的债务义务的消灭过程中所产生的不同的经济利益的变动之后,得到负债是反映经济利益的现时义务的结论。     

采购组织结构设计研究

首先,提出了影响采购组织结构设计的基本要素,然后,从多分支机构、单体组织以及采购职能等不同层面提出采购组织结构设计的思路及方法,最后探讨了采购组织结构设计中更为复杂的采购职位群方法。这些探讨,对于企业采购实践,有一定指导意义。     

试论政府在经济规制中的失位与越位问题

政府在经济规制中的"失位"与"越位"问题是我国经济建设中的突出问题,需要认真地研究.从政府经济规制"失位"与"越位"的主要表现、原因及政府经济规制的准确定位等三个方面来深入研究该问题.     

论情势变更原则--比较法视野中的情势变更原则

本文从立法、司法和理论的角度对中德两国对情热变更原则的规定加以分析，罗列了两国相关立法模式并分析各自的立法背景和目的，对我国在司法实践中如何合理运用情热变更原则提出了建议。