应用型本科会计专业人才培养规格与实现途径探讨

目前中国高等教育从一元化的精英教育走向以培养应用型人才为主的多元化教育,高等教育需贴近社会需求。随着市场经济的发展,市场对应用型会计人才的要求在发生逐步转变和提高,而高等院校会计教育必须改革,才能培养出适应市场需求的会计人才。本文主要就应用型会计人才培养规格以及实现途径进行探讨。     

浅谈降低项目物资成本的方法和途径

物资管理是企业生产、经营管理的重要环节,始终贯穿于企业生产的全过程。材料费用在项目成本支出中占有相当大的比例。那么,如何降低项目物资成本,提高项目经济效益,是当今企业关注的一个焦点。本文围绕材料数量、材料信息、材料价格、材料质量、材料消耗量控制等几个方面进行了深入探讨和研究,在此基础上提出了降低项目物资成本的方法和途径。     

物流企业资源整合的若干途径——以物来物网为例

从企业并购和战略联盟及建立物流公共信息平台（以物来物网为例）三方面,对现代物流企业资源整合所需要解决的问题进行探讨和对物流企业整合模式进行了研究。在具体的应用中,可根据主体的不同,采用不同的方式进行整合,物来物网从建立物流公共信息平台的角度上实现物流企业的资源整合。明确了资源整合在物流产业中的地位,在和谐有序的市场运营环境下,大力进行物流企业资源整合是一种必然的趋势和选择。     

深莞惠城市融合途经探察

随着近年来深莞惠联席会议的多次召开,深莞惠一体化进程逐步加快,同时,建立城市群政府协调机制的必要性也逐渐凸显.本文以组合城市理论为依托,对深莞惠的融合情况进行了梳理,并对深莞惠组合城市的政府协调机制与深莞惠融合的途径提出了对策与建议.     

城镇居民收入分布函数的研究

有关我国居民收入分布函数的研究尚属空白,本文利用2005～2010年安徽省城镇住户调查数据来探讨我国城镇居民的收入分布函数,统计计算表明部分分布函数估计的拟合效果优于非参估计,而参数估计中,多参数分布函数的拟合效果优于两参数分布函数。本文还探讨了部分分布函数的特点及其在收入不平等领域中的运用,我们发现居民平均收入与中位数的比值可以直接用来衡量居民的收入不平等。另外,我们还讨论了在某些分布条件下,贫困发生率与基尼系数之间的数量关系。     

A Review on Possible Approaches for Detecting Early Warning Signs in Projects

In this paper, we attempt to provide an overview of the full extent of early warning detection approaches, which are directly or indirectly addressed in the literature. These approaches can aid project managers in taking corrective actions timely enough for preventing failures. The study is based on a review of the current literature within the field of early warning in project management and our own experiences gained from practice. An analysis of the strengths and weaknesses of each approach and their applications in different contexts are also performed. We conclude that the choice of the most effective approach is arguably dependent on the type of project, organizational culture, and the project environment.     

Contrasting the Behavioural Business Ethics Approach and the Institutional Economic Approach to Business Ethics: Insights From the Study of Quaker Employers

The article suggests that in a modern context, where value pluralism is a prevailing and possibly, even ethically desirable interaction condition, institutional economics provides a more viable business ethics than behavioural business ethics, such as Kantianism or religious ethics. The article explains how the institutional economic approach to business ethics analyses morality with regard to an interaction process, and favours non-behavioural, situational intervention with incentive structures and with capital exchange. The article argues that this approach may have to be prioritised over behavioural business ethics, which tends to analyse morality at the level of the individual and favours behavioural intervention with the individual’s value, norm and belief system, e.g. through ethical pedagogy, communicative techniques, etc. Quaker ethics is taken as an example of behavioural ethics. The article concludes that through the conceptual grounding of behavioural ethics in the economic approach, theoretical and practical limitations of behavioural ethics, as encountered in a modern context, can be relaxed. Probably only then can behavioural ethics still contribute to raising moral standards in interactions amongst the members (stakeholders) of a single firm, and equally, amongst (the stakeholders of) different firms. Dr. Sigmund Wagner-Tsukamoto is researcher in business ethics, organisational economics and economic issues that concern the Old Testament. He is placed at the School of Management of the University of Leicester, UK. He holds two doctorates, one in social studies from the University of Oxford, UK, and one in economic studies from the Catholic University of Eichstaett, Germany. He has widely published on green consumerism and institutional economic issues that concern organization theory, business ethics theory and an economic interpretation of the Old Testament. His publications include the books Understanding Green Consumer Behaviour (Routledge, 2003) and Human Nature and Organization Theory (Edward Elgar, 2003).     

创新环境及其政策的出发点：兼论增强区域的全球化竞争力

本文对创新的环境内涵做了深入的描述和探讨,并以此导出２１世纪中国的创新体系的设想。首先,概括阐述了古典的区域增长模式,总结评价并指出等级规模原则、分散式集中原则、空间功能分工原则和等价原则今天对发展中的国家仍然有重要的意义。接着对创新环境的内涵进行广泛的描述和探讨。最后导出了在经济全球化背景条件下构造区域创新体系的设想。     

试论会计信息披露问题

本文从七个方面分析损害会计信息披露质量、造成会计信息不对称的原因。上市公司内部是产生虚假信息的源头,是治理的重点。     

我国非营利组织政治参与的特征及途径分析

非营利组织政治参与指非营利组织试图影响政府政策过程的活动。非营利组织政治参与具有参与议题广泛性、参与目标非营利性、参与行为公开和主动性、参与客体多元且与知识分子关系密切等特征。非营利组织政治参与的途径有滞￡供相关信息和政策建议；私人接触；直接代表；提起行政复议和诉讼；参加听证会；举办学术会议、座谈会、论坛；出版期刊、杂志、报纸；联盟游说；组织连署活动；借助新闻媒介；借助国际力量；抗议和暴力对抗活动等。