宋代与北洋时期审计院制度比较

中国的审计院制度由来已久。宋代与北洋两个时期的审计院是顺应不同时代需要而设置的,它们具有各自的职能。宋代审计院是中国古代审计机构的典型代表,北洋政府审计院则是中国近代国家审计机构正式形成的标志。两个时期的审计机构管理模式及制度建设为今天的审计机构改革提供了参照。     

明代中后期政权运作与亵渎帝王小说创作

兴盛于明代中后期的亵渎帝王的小说创作风气由多层面的机缘促成,但若仅就政权运作层面来讲,除了有最高统治者的行为导向外,当道官员的权力运作、政权运作体系本身的建构状态也是其中的重要因素,此为明代政权集团不同权力阶层共同运作、政权运作体系本身建构坏损共同促成的结果。这些亵渎帝王的小说严重损伤了国家的威严,于朱明王朝的治化是极为不利的。然而若就小说创作发展而言,这有利于小说创作题材的丰富、多元,是值得肯定的。     

我国民族文化融入创意产业发展浅探

当前,全球正兴起创意产业的热潮。创意产业可以引导我国产业结构优化的方向,只有立足本民族独特的文化资源,走差异化的道路,才能在世界创意产业发展浪潮中有鲜明的个性和强劲的竞争力。我国发展创意产业也应该立足于我国本民族文化资源,突出民族个性和自身优势,利用优秀的民族传统发展创意产业,创意产业的发展才有持久发展的营养和动力。     

利用期权的博弈分析管理国家助学贷款

针对国家助学贷款信用风险高的问题,引入期权的博弈分析方法,设计一种国家助学贷款的偿还模式,这种还款模式可以看作有着延展期限的敲出期权,通过借贷双方博弈分析得出结论:借款者通过付费延长贷款的生命期,选择违约边界;贷款者通过调整利率影响借款者的选择,使贷款合同保持激励作用。这种利用期权的博弈分析方法管理国家助学贷款可以有效避免借款者违约,减少银行的贷款风险。     

A comparative study of human resource management practices in international joint ventures: the impact of national origin

This paper presents a comparative study of the effects of national origin, a company's strategic orientation and its investment profile on preference for the application of human resource management (HRM) practices as conducted in international joint ventures (IJVs). The approach extends understanding by offering a broader exploration of how national differences generate additional barriers that impact on specific HRM practices. The evidence from the study presented suggests that there is little support for national origin being a major independent influence. National distinctiveness does define the types of integration between parent companies and IJVs, but these collaborations do not necessarily reflect any specific national institutional bias. Examination of eighty-seven IJVs suggests that IJV management has a high degree of organizational autonomy in the implementation of a company's task-related inputs regardless of the national background of the foreign partner. The presence of a company's task-related effects on HRM practices plays a significant contextual role where the major attributes are the technology, management development and the compatible use of an IJV's resources. The results confirm that there is little evidence to suggest that partner-related influences derived from the partners' complementary resources and competences in the field of HRM development that are national origin specific have had significant influence over HRM development in the IJVs studied.     

Examining the link between skill shortages,training composition and productivity levels in the construction industry: evidence from Northern Ireland1

One of the key questions in international research addresses the tensions arising from international co-ordination and local adaptation of multinational companies' (MNCs) policies and practices. The German business system encourages MNCs to have a long-term, high-investment orientation, to practise intensive management-labour cooperation and to pursue developmental human resource management (HRM). This study analyses six major German MNCs operating in both Britain and Spain and outlines their reasons for the international co-ordination of HRM. It addresses the issue of central control versus local adaptation by looking at the transfer of German HR policies and practices. The cases show that the MNCs were able to preserve substantial ‘German-ness’ abroad. However, the results of the transfer of German HRM were not always positive due to a variety of endogenous and exogenous causes. Barriers to transfer from institutionally strong to weak environments are discussed and possible internal HR approaches are suggested to counterbalance the national business system effect. Their success will depend on head office-foreign affiliate relations shaped by factors such as cross-border communication, trust and power distribution.     

基于社会公正的中国富强梦

国家富强是以实现中华民族伟大复兴为宏伟目标的"中国梦"的根本。中国所追求的国家富强的社会主义属性集中体现在对"富强"与"和谐"的内在统一上。以社会和谐为根本特征的中国富强梦离不开社会公正。要使中国富强梦真正变为基于社会公正的中国人民的富强梦,确立并实施全面财富观是一条根本途径。     

Understanding China’s official statistics

In response to the three influential doubts about government statistics, this article expounds the differences between relevant common economic statistical indicators and the national account indicators that reflect demand structure and national income distribution structure. The comparisons include the following aspects: the differences between household consumption expenditure from household survey and from expenditure-based GDP; the differences between total retail sales of consumer goods and final consumption expenditure from expenditure-based GDP; the differences between government expenditure from government fiscal statistics and government consumption expenditure from expenditure-based GDP; the differences between total investment in fixed assets from investment statistics and gross fixed capital formation from expenditure-based GDP; the differences between inventories and change in inventories from expenditure-based GDP; the differences between foreign trade balance from customs statistics and net exports of goods and services from expenditure-based GDP; and the differences between household disposable income from the household survey and from the Flow of Funds Table, etc. In addition, this article answers the questions proposed by the three doubts correspondingly.     

对国家监督抽查中影响抽查合格率真实性的要素分析

文章介绍了影响国家监督抽查合格率的要素，通过实例对影响国家监督抽查合格率真实性的要素进行分析，阐述了提高国家监督抽查合格率真实性的建议。     

民族与人性回归之路：论达斡尔族女作家昳岚的散文

昳岚是当代达斡尔族优秀女作家.她的散文充满了强烈的民族意识与个性化的色彩.在她的作品中,我们可以看到由民族血脉和民族文化所酿生出的强烈的民族认同感和多元文化背景下执著的民族立场.同时,在物欲至上的时代,她拒绝尘俗,在“真、善、美”诗意人生的追寻上表现为建构一种更合理的生存状态与更完美的人性实现.