大陆与台湾债券市场对比研究

大陆与台湾债券市场在总体架构上相差不大,市场发展轨迹在许多方面也不谋而合,当前都面临着一些共同的发展中的问题。为此,本文根据对台湾债券市场实地考察的情况,通过对大陆与台湾债券市场的对比研究,试图归纳出台湾债券市场发展中的一些基本规律以及对大陆的相关启示。     

Chinese women managers: A comparison with their U.S. and asian counterparts

Questionnaire and interview data were gathered on 150 People's Republic of China female managers who were contrasted with their counterparts in the U.S. and Southeast Asia. Chinese female managers have little job mobility, pursue careers appraised by the Party and influenced by central government planning, work the most hours per week, and recommend the political/ideology path as the fastest route to the top. They are comparatively less educated, progress under a patrilineal tradition, recommend business courses as a means of preparation for managerial responsibilities, and slowly are gaming opportunities in fob selection.     

民国时期医疗机构管理法律制度研究

研究中华民国卫生法制,首先映入眼帘的是＂医师＂＂医士＂这一对概念。＂医师＂＂医士＂概念之对举,发萌于民国初年。后经北洋政府和南京国民政府的变迁,＂医士＂的含义已显著有别于民国初年了。本文旨在对中华民国三十八年间＂医师＂＂医士＂制度的变迁,展开深入细致的分析。     

大陆之“新”

成批台湾中小企业因大陆制造成本高企而返乡、外迁越南但对于千亿级营收的台湾商业巨头来说,中国大陆的商业征途刚刚展开     

民国时期的审计学研究刍议

民国时期的学者对审计概念的内涵、审计目的、会计师审计结果的效用性等一系列问题都作了较为充分的探讨和研究,初步形成了审计学理论体系。民国时期的审计学研究虽然还处于初步阶段,但审计学作为一门学科在中国已经正式建立起来。审计学在民国时期得以建立的原因,除了社会经济生活的需要、先进的学术观点的引进、学术人才队伍的具备、学术资料的积累等以外,还有两个更重要原因——一是会计学作为一门学科的独立发展,二是民国时期审计制度的建立。     

Globalization and Economic Development: Impact of Social Capital and Institutional Building

Countries engaged actively in globalization have experienced phenomenal changes in economic, social, cultural, political, and technological progress. Some countries have benefited significantly from greater integration, while others have held globalization accountable for their economic failure and instability. Globalization introduces new political and social challenges. Benefiting from globalization requires complementary institutions and social development to deal with the changes and risks introduced by greater openness. This article examines whether globalization benefits economic development and how the developing countries could gain from globalization through their social capital and institutional building.     

中外合资企业会计制度的历史贡献及其启示

中外合资企业会计制度是我国会计制度建设历史中具有里程碑性质的会计制度,创造了若干新突破,做出了重要的理论贡献和实务贡献,体现了政治、经济、法律等环境对会计制度变革的影响,带给我们诸多值得深思和研究的相关启示。     

民国时期医疗机构管理法律制度研究

医疗机构是负责疾病预防、诊断、治疗的社会组织,本文以民国时期中央政府公布的多件医疗机构管理立法为研究对象,通过对不同时期法律的研究,梳理出中央政府对医疗机构管理的各项法律制度,进而对民国时期医疗机构管理法制的历史成就与局限性做出评价。     

Economic Growth and Quality of Life: A Comparative Indicator Analysis Between China (Taiwan), U.S.A. and Other Developed Countries

A bstract . A composite Quality of Life (QOL) indicator model of five major components — Social, Economic, Energy and Environmental, Health and Education , and National Vitality and Security —was developed. Based on cross-national data of 1975, 32 developed countries and China (Taiwan) were ranked according to their component and overall QOL measures. The influence of income and other variables on QOL was analyzed; it was found that the income variable is not as significantly related to the composite QOL indexes as are other variables and China (Taiwan's) QOL rankings far exceed its per capita income ranking in the international comparison. The U.S. surpassed all the countries studied in providing its citizens with basic human needs and the highest material standard of living. The national vitality and security component indicated, however, that the U.S. may have lost, militarily and strategically, some of its influence and perceived power to the U.S.S.R.     

非物质文化遗产背景下的陕西民间艺术传统秦绣

被首批列为非物质遗产的陕西民间传统刺绣,作为一种典型的女性艺术,是中国传统文化的重要组成部分,是我国古代重要的发明创造之一,曾极大地带动了中国社会的文明和进步,同时也对世界文明和进步做出过不可磨灭的贡献。它伴随着我国几千年的文明进程发生和发展,无论社会如何变迁,它都以顽强的生命力绵延不绝,生生不息。在大力弘扬和保护民族文化遗产,继承和发扬非物质文化遗产的今天,"非物质文化遗产"保护的目的,仍然是为了发展。通过寻找一些曾经在历史文明中存在,现在已经渐渐消失的文化,或者是在现代文明中,仍然可以通过转型过来,发扬广大的文化遗传,并积极地发挥它们的作用。     

技术效率、技术进步、要素积累与中国农业经济增长——基于SFA的经验分析

本文运用随机前沿方法,将1988～2009年中国省份的农业劳动生产率变化分解为农业技术效率变化、技术进步、物质性要素投入变化和人力资本积累四个来源,分析了它们对中国农业经济增长的影响。结果表明,自1988年以来,技术进步、物质性要素投入变化和人力资本积累在总体上都促进了中国省份农业劳动生产率的增长,而技术效率变化却阻碍了大部分省份的增长,但总的来说,技术进步和技术效率变化的共同作用对增长的贡献还是最大的。     

分析造价管理在水电站改造工程中的应用

随着我国社会主义市场经济的进步和发展,水电站建设在我国社会发展中发挥着越来越关键的作用。水电站是将水能转化为电能的综合工程设施,现今很多水电站不仅具有发电功能,还同时具有防洪泄洪、航运灌溉、养殖等功能。随着社会用电量的增加和科学技术的发展,部分水电站的发电能力和综合自动化程度已经难以满足当前的需求。为了改变这种现状,必须要对现有的水电站进行改造升级建设,提升其电力生产和自动化能力,以满足新时代我国经济发展以及人们生活中的用电需求。     

Unemployed Chinese workers: the survivors,the worried young and the discouraged old

The forces of globalization and the wave of economic reform in the People's Republic of China have led to government policies to downsize state-owned enterprises and support a competitive labour market. Chinese workers who have been laid off ( xiagang ) are leaving the 'iron rice-bowl' security of the socialist state. Unemployment produces personal challenges for laid-off workers and human resource policy challenges for the government. For workers, xiagang and unemployment status mean they must cope with the unfamiliar challenges of job search and the threat of economic hardship. But how unemployment influences workers' lives is strikingly diverse in its impacts. Distinctly different patterns emerge for workers depending on: 1) their position in the social structure and stage of life, 2) their available skills and coping resources, and 3) their experience of economic and psychological distress. The present study reports survey responses of a sample of 2,412 laid-off Chinese workers in seven cities in China and identifies three distinct sub-groups of unemployed workers: 1) 'Survivors': more confident and better educated workers, 2) 'The Worried Young': distressed younger workers with few coping resources, and 3) 'The Discouraged Old': older workers with less education looking towards retirement. Each of these groups of workers views their circumstances and life prospects in quite different ways. Our results are examined in the context of the literature on social change and the life course. Our findings also suggest different human resource policies for each of these groups of workers.     

Developing the Social Economy in Ireland?

After examining the arguments in favour of social economy activities, this article argues that recent initiatives in this area in the Republic of Ireland have not reached maximum potential. Three factors are regarded as holding back performance. One is that the necessary institutional conditions to promote the social economy have not been established. Another is that many initiatives are overburdened with unrealistic objectives, which have given rise to what is termed social economy failures. Finally, many of the community-based employment initiatives designed to improve labour market access for disadvantaged individuals have not been ambitious enough. Government and civic associations are identified as the main culprits for the underperforming social economy. The conclusion suggests that fresh thinking and new approaches are required on the topic.     

Undermanaged and not yet led: Reconciling management gap and leadership challenge for the new nature of the Chinese firm

The People's Republic of China is already the world's largest social system. It is now well on its way to becoming the world's largest national economy. This rapid economic development of the last 30 years is a result of the economic reforms carefully architected since 1978 by the former Paramount Leader Deng Xiaoping. There are several remarkable characteristics of this uniquely Chinese experience. First, it was not conceived as a paradigmatic shift. The Chinese transition to market‐economic models is closely controlled, incremental, selective, seemingly harmonious, and yet sustainable. Second, it was conceived as a paradox. The scope of these reforms deliberately did not extend to institutional reform. The famous characterization “One Country, Two Systems” captures this almost un‐Western idea of disassociating the evolution of the two spheres and allowing the co‐existence of two competing ideologies. Third, it was conceived as a pragmatic transformation, without proper ontological grounding as to how this dissonance will eventually be reconciled. At this point, the main actors caught between the two fronts (markets and institutions), the firms, will have to rise to the occasion and provide change leadership autonomously. The purpose of this conceptual article is to identify the required changes in nature of the Chinese firms navigating this dualist system, in particular with respect to their leadership component by exploring the presence of antecedents that will allow leadership to emerge. In the alternative we tentatively suggest carefully transferring some of our Western leadership wisdom, but we have to carefully evaluate to what extent existing conditions may also prevent us from doing so.     

“三农”发展变化与农村财务会计改革的推进思路

农村财务治理机制是中国农村经济与社会治理中全局性、基础性和根本性的内容,农村集体资产与财务管理历来是广大农民群众十分关心的问题,直接关系到农民群众的切身利益,关系到社会主义新农村建设的健康与顺利推进。文章分析改革开放30年社会主义新农村取得重大突破和“再上新台阶”后,对农村财务会计提出了新要求,进而探讨新时期农村财务会计的新思路,应当从观念转变和机制转换上解决问题。     

新媒体环境下如何提升传媒企业核心竞争力

随着现代经济的发展和科学技术的进步,我国传媒业获得了长远发展,出现了一批具有竞争实力的传媒集团。新闻工作者是党、政府和人民的喉舌,肩负着党的思想政治宣传的重任,具有舆论导向、监督作用,有着广泛的社会影响。面对着强大的跨国传媒集团的挑战,中国传媒企业如何增强自身的竞争实力,如何尽快做大做强,已是我国传媒业界和学术界共同关注的课题。     

Problems Produced by the Growth Pattern of Botswana's Mineral-based Economy

A bstract . Botswana's record of economic development and social stability is challenged by a set of socioeconomic problems, which threaten the country's progress. They are: (a) inequities in income distribution and asset ownership rooted in agricultural underdevelopment; (b) rapidly expanding demands for water , the supply of which is virtually always uncertain; (c) endemic declines in cereal crop production leading to food insecurity; and (d) progressively more profound dependence upon the Republic of South Africa. These lead to conflict among classes. Botswana's history and aid donors' recent emphasis on basic human needs have led to three initiatives: the Arable Land Development Program, the Tribal Grazing Land Policy and the Financial Assistance Program. But problems remain which must be dealt with.     

Conceptions of employee responsibilities and rights in the United States and the People's Republic of China

Workplace responsibilities and rights tend to be defined in ways that imply their universal applicability in various cultural contexts. Based on comparisons of the United States and the People's Republic of China, this article investigates the influence of differing cultural characteristics on conceptions of responsibilities and rights. The basic assumptions underlying the conceptions of employee (and employer) responsibilities and rights in the two countries are examined. Evidence drawn from relevant bodies of literature and a close examination of many social or organizational incidents suggest that the concepts of employee (and employer) rights and responsibilities are culture-relative. Based on the findings, the article further offers a set of theoretical propositions, and discusses implications for future comparative research on employee responsibilities and rights.     

现代建筑施工技术的特点与经济效益

建筑业是一个古老的行业。及至现代,建筑业更成为社会进步的标志性产业。我国是人口大国,建筑业在我国发展迅速,施工技术日新月异。新技术的研发和应用是建筑企业和相关单位共同关注的问题,许多先进的技术已被我国所采纳,并在实际应用中得到了实惠。新技术的应用不但提高了工程的质量,而且节约了建筑施工所消耗的资源,从而降低了工程所需成本。本文从我国建筑业的基本情况出发,分析施工过程中的相关问题,通过引进新技术来提高我国施工技术的水平,从而加速我国建筑业的发展,提高施工效率和经济效益。