新高校会计制度实行中会计科目的处理

2013年12月30日财政部颁布了《高等学校会计制度》，并于2014年1月1日正式执行。本文立足实际工作，针对新高校会计制度中会计科目的设置及衔接中存在的问题进行分析，并提出建议，以保证新高校会计制度的顺利过渡实施。     

“台账”考核法——土建项目管理基于岗位职责的员工绩效考核体系

为在激烈的市场竞争中求得生存与发展,企业必须培育自己的核心竞争力,因为核心竞争力是企业持续竞争优势的源泉;而人力资源作为企业的独特资源,对于核心竞争力的培育具有直接的影响。因此,建立有效健全的绩效考核管理制度成为企业的战略选择。     

论成本变化规律的对偶性及其意义

文章基于总结规律以指导生产实践和课堂教学之目的,论述各种短期成本的四阶段变化规律及其内在联系,各种长期成本的四阶段变化规律及其内在联系,以及长短期诸多成本规律两两之间和群体内在联系之间的对偶性,并分析其对偶性差异及其产生原因。阐释各种长期成本曲线与各种短期成本曲线所处位置的对偶性及其原因,揭示了长期总成本曲线、长期平均成本曲线与生产扩展线之间的对偶性。     

从《儿子与情人》看劳伦斯的爱情观

劳伦斯的《儿子与情人》带有自传的性质,其中叙述的三段爱情关系的发生及最终失败,体现了劳伦斯的爱情观。他认为完美的两性关系应具有肉体与精神的交流和追求爱情的主动性,对爱的消极等待以及强烈的占有欲将导致爱情失败。     

中小企业实施绿色管理的SWOT分析及对策研究

通过分析中小企业绿色管理的现状,并对中小企业实施绿色管理进行了SWOT分析。中小企业实施绿色管理的优势是机制灵活,组织机构简单;资源整合能力强;单个企业对环境的影响小。劣势是绿色管理理念不清;资源限制。机会是绿色战略上升为国家战略;绿色法律法规体系不断完善;优惠政策的支持。威胁是法律法规执行不力,可操作性不强;公民绿色消费意识不强;绿色会计、绿色审计和绿色信息披露未有效实施;全球化的挑战。在指出实施绿色管理,能为中小企业带来持久的竞争优势中。提出了中小企业实施绿色管理的对策建议：树立绿色理念;进行绿色产品全生命周期管理;积极申请绿色认证。     

How Market-Guanxi Ambidexterity Affects Adaptive Capability in China＇s Transition Economy

Whether market- and guanxi-based strategies are complementary or substitutable in shaping adaptive capability is a critical yet controversial issue. This paper tackles this problem by adopting the ambidexterity perspective. Specifically, using a sample of 185 Chinese private firms, this study examines the independent and interactive effects of market orientation （MO） and guanxi orientation （GO, i.e., emphasizing on building business and political ties） on adaptive capability of firms in transition economies. Our results suggest that both direct impacts and complementary impacts of MO and GO strongly exist in shaping firms＇ adaptive capability, indicating the importance of ＂strategic ambidexterity.＂ These findings have several theoretical implications for studies on ambidexterity and adaptive capability, and practical implications for finn strategies in transition economies.     

从社会视野论大学软实力建设

随着高等教育的发展,大学软实力越来越引起社会的关注,大学软实力建设是大学本身发展的内在要求。大学应通过深化大学精神、树立学科品牌、提升大学文化、提高教师素养等举措,加强大学软实力的建设。     

浅论空乘专业英语教学法

因就业形势需要,英语教学在空乘专业教学中已成为重中之重。如何营造课堂氛围,因材施教,教之有法,推动学生积极参与,增强学生学习效果。本文结合教学实践,阐述空乘专业英语教学方法的尝试和效果。     

经济开放度与区域经济增长关系的实证研究——基于福建省1981-2010年数据的计量检验

经济开发度是衡量一个国家或地区对外经济合作、参与国际分工的重要指标,对区域经济增长也有着一定程 度的影响.文章选取福建省1981-2010年的相关数据,通过数据的度量分析和实证检验,得出结论:经济开放度对福建区域经济增长有明显的促进作用.细化到二级指标,外贸依存度对福建区域经济增长有着显著的正向影响,而外资依存度的影响不明显;进一步细化到三级指标,只有出口依存度与福建区域经济增长有十分显著的正相关关系.文章在此基础上提出了相应的政策建议.     

Analysis of the major drivers of the ecological footprint using the STIRPAT model and the PLS method—A case study in Henan Province, China

Taking Henan Province of China as an example, we computed and analyzed the ecological footprint (EF) in 1983–2006. The results showed that the EF in Henan Province quadrupled in the 23 years, but its ecological carrying capacity (EC) was rather low and was in a state of slow decline, indicating that Henan's ecological deficit (ED) had become a remarkable social problem. Therefore, the major drivers of the EF's change were analyzed. According to the simulations with STIRPAT model, the major drivers of Henan's EF were human population (P), GDP per capita (A₁), quadratic term of GDP per capita (A₂), percent of economy excluded in the service sector (Ta₁) and percent of urban population (Tb₁). However, these drivers themselves had strong collinearity, which might produce some uncertain impact to the final results. In order to avoid the impact of collinearity, the method of partial least squares (PLS) was used. The results showed that the major drivers of EF were P, A₁, A₂ and Tb₁. Ta₁ was excluded. Compared with the results by the STIRPAT model, which showed that P is the most dominant driver and the effect of the other drivers could almost be ignored, the results by PLS method were considered as more reasonable and acceptable because the impacts of the A (Affluence) and T (Technology) conditions to the regional EF were still too important to be ignored. In addition, the results acquired by both methods showed that the curvilinear relationship between economic development and ecological impact (EF) or the classical EKC hypothesis didn't exist in Henan Province.