南漳县开发式移民扶贫攻坚措施

从“九五”开始，南漳根据国家关于“由救济式扶贫专向开发式扶贫”的工作方针，结合南漳实际，重点探索了开发式移民的新途径： 一是统一建点，集中安置，在丘陵岗畈选择相对田多人稀的地点，利用荒坡闲地，采取多种筹资方式。统一建房设移民点，集中搬迁安置山区移民，加快山区农民脱贫致富步伐。对移民新村实行统一建房、统一调拨基本农田和经济林园，完善水、电、路等基础设施，县乡两级对移民新村制定了减免各项税费负担等一系列优惠政策，使移民户搬得进、住得下，并且能够借助良好的居住环境在短时期内尽快脱贫 二是高山移民，基地安…     

突出三个理念 重建路上谱华章

汶川特大地震两年来，我们雅安市工商局在紧紧围绕雅安“三个加快”（加快移民工作进程、加快灾后重建步伐、加快经济社会发展）的中心工作，按照市局党组确定的“求真务实谋发展提速，乘势而上抓工作升位”的“两大目标”，突出责任、主动、大局理念，为全市灾后重建和经济社会发展做出了重要贡献。     

基于木桶理论的移民安置区经济发展研究

本文基于营销学和经济学上对木桶理论的概括总结,分析了移民与移民安置区区域经济发展的关系,以及移民自身发展对区域经济发展的重要意义。并得出结论:要促进移民安置区整体经济的发展,不能只重视当地居民的发展,要在加强当地居民发展的同时,加快生活相对贫困的移民的发展。进而提出通过移民监测、政府扶持、加强培训、先富帮后富来促进移民的发展。     

促进移民安稳致富是实施后扶政策的根本目标——湖北省大中型水库移民后扶工作的成效、经验、问题与对策

湖北省实施移民后扶政策取得了显著成效,移民收入水平稳步提高,生产生活条件得到改善,库区和移民安置区产业发展步伐不断加快,生态环境明显好转,公共服务体系进一步完善,社会大局保持稳定,实现了＂让移民留得住、能发展、可致富＂的既定目标,这得益于省委省政府以人为本,民生为重,创新管理体制和工作机制,对移民后扶工作高度重视。针对移民后扶工作中仍然存在的问题,还需要进一步转变观念,科学统筹,加大投入,创新体制。     

发展库区生态旅游,促进移民经济融合

生态旅游是三峡库区旅游产业可持续发展的必由之路。发展库区生态旅游,既可以使库区的旅游产业获得长足发展,增进库区的经济实力,也可以促进移民经济上的社会融合,加快移民社会融合的步伐。     

实力媒体：遭遇中国阻击

早几年．广告人被比喻为一群“苍蝇”．嗅到一块肥肉蜂拥而上，能揩点儿油就揩点儿：如今广告人已从“苍蝇”升格为“蚊子”，他们牢牢叮住每一个客户，不放过任何机会吸出一口血。     

贵州省移民地区旅游发展规划研究——以黔东南州剑河为例

旅游业是一项新兴的朝阳产业,我国已把旅游业列为第三产业中要加快发展的首位产业。从发展欠发达地区经济的角度出发,旅游业因为具有投资少、见效快等特点,对调整贵州省移民地区的经济发展,增加移民地区人民的收入具有非常重要的作用。本文以剑河县为例,客观分析了把旅游业作为移民地区发展经济的重用途径的可行性,借此说明贵州移民地区旅游发展规划的可行性。     

严格依法行政，抓好生态移民的安全管理

生态移民是指为保护生态环境或远离生态恶化情况而进行的移民安置工作，生态移民安全管理要注决对移民区的整体规划、保障移民权益，充分考虑移民未来的生产生活。总之，依法行政，是生态移民安全管理工作的关键。     

当代国际劳务市场与国际移民的特征和发展趋势

当代国际劳务市场对普通劳务的需求下降，对技术劳务的需求量增加，劳务人员流动的方向日趋多元化，竞争越来越激烈；随着劳务市场的变化，当代国际移民呈现移民规模不断扩大，移民分布日趋分散，移民的知识层次和教育程度较高等特征；国际移民的发展趋势是：总规模会超前几年有所缩小，但移民数量仍很大，移民的结构中将以脑力劳动者为主，移民接受国在接受移民时将更主要地考虑是否对本国经济和科技发展有利。     

李仙江水电移民管理工作

李仙江流域水电站移民安置工作跨越了新老移民政策，执行了政策性调概，新老移民政策的交替，带来了许多新的矛盾性问题，依法合规解决历史遗留问题，实现移民安置目标，有利于电站正常运营，确保库区移民利益，促进库区和谐稳定，促进水电产业进一步健康发展。     

Das Bestellerprinzip — Entlastung für den Mieter oder Augenwischerei?

Real estate agents (REAs) brokering rent contracts in Germany charged fees only to tenants but not to landlords until 2015. In order to relieve tenants from this burden, German law now requires REAs to only charge landlords. We suggest three reasons for why landlords’ brokerage fees are not simply passed on to tenants but declined substantially after the legal change as did the amount of brokering of rent contracts. REAs’ bargaining power declined when landlords replaced tenants as bargaining partner. Brokerage fees to be paid by tenants serve as a self-selection mechanism of long term tenants. REAs’ incentives to provide high quality decline when the price is fixed before they produce their service.     

The Ethics of Slotting: Is this Bribery, Facilitation Marketing or Just Plain Competition?

The practice of manufacturers' payments of fees to retailers for the display and sale of their products has become a common practice. In the grocery retail business, the fees paid by manufacturers are called slotting fees, or a payment made for a slot on the shelf. The same practice is used now in the retail book industry. Large book chains command high fees from publishers for the prominent display of books. Entrepreneur's products are often precluded from stores and markets because slotting fees are prohibitive. The fees are non-uniform and often paid in cash, creating an atmosphere that has already spawned illegal activity on the part of retail executives. This article examines the ethics of slotting fees.     

The Role of Corruption,Culture, and Law in Investment Fund Manager Fees

This article considers an international sample of venture capital and private equity funds to assess the role of law, corruption, and culture in setting fund manager fees. With better legal conditions, fixed fees are lower, carried interest fees are higher, clawbacks are less likely, and share distributions are more likely. Countries with lower levels of corruption have lower fixed fees and higher performance fees, and are less likely to have clawbacks and cash-only distributions. Hofstede’s measure of power distance is negatively related to fixed fees and the use of cash-only distributions, but positively related to performance fees and clawbacks. Overall, the data strongly indicate that corruption, culture, and legal settings are much more significant in determining fees than fund manager characteristics and/or market conditions.     

L'effet des récompenses sur l'état de santé psychologique des travailleurs: les mécanismes sous‐jacents

The effort‐reward imbalance (ERI) model in the workplace (Siegrist, 1996 ) suggests that inequity of rewards contributes to a degradation of mental health through a process of devaluation. The objective of our study is to test this hypothesis empirically. Data were collected from 659 agents in three call centres located in the province of Quebec. A bootstrap mediation test show that perceived inequity with respect to rewards (recognition, promotion, job security) affects the level of psychological distress through the perception of being valued by the organization. Perceived inequity affects mental health because it signals to workers the extent to which they are valued by their organization. Our correlational study provides evidence of the internal validity of the ERI model. Copyright © 2017 ASAC. Published by John Wiley & Sons, Ltd.     

菜价之殇

一头是菜贱伤农,一头是菜贵伤民,在这一流通怪圈中,谁是真正的赢家?何时出手?何时放手?考验着各方智慧及政府决策的执行力……     

The effects of rewards on psychological health in the workplace: Underlying mechanisms

The effort‐reward imbalance (ERI) model in the workplace (Siegrist, 1996) suggests that inequity of rewards contributes to a degradation of mental health through a process of devaluation. The objective of our study is to test this hypothesis empirically. Data were collected from 659 agents in three call centres located in the province of Quebec. A bootstrap mediation test show that perceived inequity with respect to rewards (recognition, promotion, job security) affects the level of psychological distress through the perception of being valued by the organization. Perceived inequity affects mental health because it signals to workers the extent to which they are valued by their organization. Our correlational study provides evidence of the internal validity of the ERI model. Copyright © 2017 ASAC. Published by John Wiley & Sons, Ltd.     

事务所行业专长、客户谈判能力与审计费用

文章以我国上市公司为对例,实证研究了事务所行业专长和客户谈判能力对审计费用的影响,研究结果表明:在总体上,我国审计收费与事务所行业专业化水平显著正相关,与客户谈判能力显著负相关,行业专业化水平愈高的事务所,审计收费溢价愈多;谈判能力愈强的企业,折价愈多;相对而言,有行业专长的事务所和国际"四大"的专业化收费溢价更多;但在客户谈判能力较高时,事务所的专业化溢价水平较低;客户谈判能力的折价效应仅在"非四大"审计时存在,"四大"审计时不存在;在无行业专长的"非四大"审计时存在,有行业专长的"非四大"审计时不存在;在企业的谈判能力强时存在,企业的谈判能力弱时不存在。     

The Changing Rewards to Science: The Case of Biotechnology

Little is known about the form and or magnitude of compensation provided university-based scientists working on firm R&D. This is unfortunate, given the important role that university-based scientists play in R&D, and the growing literature concerning compensation and innovation. This paper sheds some light on these issues by examining the compensation of university-based scientists involved with 52 biotech firms that made an initial public offering between March of 1990 and November of 1992. Although the stock holdings of the university scientists are of particular interest, additional forms of compensation received by the scientists are also examined.We find that approximately 10 percent of the university-based scientists affiliated with these companies hold sufficient options or stock to require disclosure at the time of the public offering. A far larger proportion has an equity position in the firm. In many instances the scientists also receive consulting fees or salary from the firm and enter into licensing agreements with the firm. In addition to providing information concerning the compensation of university-based scientists, the empirical work suggests that the rewards to science can be significantly greater than previous work would suggest.     

Self Interest Among CPAs May Influence Their Moral Reasoning

In 1990, the Federal Trade Commission (FTC) issued a consent order to the American Institute of Certified Public Accountants (AICPA). The order decreed the AICPA to lessen its longstanding ethics code which had until then banned the receipts of commissions, referral fees and contingent fees. The FTC alleged that the AICPA banned receipt of the fees as an attempt to restrain trade (FTC, 1990).In the present study, we sought to determine if CPAs' preference for bans on commissions, referral fees and contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues. While determining this matter cannot prove whether the bans did or did not actually result in restrained trade, it can offer insight into the perceived ethical importance to CPAs of the overturned rules. Based on a random sample of AICPA members and using Rest's Defining Issues Test (DIT) to measure moral reasoning, we did not find a CPA's moral reasoning to be related to his/her preference for ethics rules which ban commissions, referral fees or contingent fees. However, our results did indicate that most CPAs prefer banning commissions, referral fees and contingent fees, with those CPAs holding a higher financial stake in public accounting, namely partners, favoring banning referral fees and contingent fees significantly less than CPAs with a lesser stake. Further, we noted a significant negative relationship between financial stake and moral reasoning. These results seem to suggest that self-interest among CPAs may influence their moral reasoning.Further study is needed to examine the relationship between self-interest of CPAs and their moral reasoning. If self-interest clouds moral judgments made by CPAs, capital markets are in danger. Rendering an independent audit opinion must exclude self-interest.     

我国的通道费:理论发展与规制策略

Under normal market competition, charging suppliers for slotting fees by retailers is a normal business practice. Although it is prevalent in China, the rationalities of slotting fees for established products and linear slotting fees are doubtful. The relevant departments of governments need to supervise and regulate these types of slotting fees. There are two available regulation formulation strategies: we can either learn from Japan to ban explicitly certain types of slotting fees, or learn from America to adopt an attitude of laissez-faire towards slotting allowances. Translated and revised from Guanli Shijie 管理世界 (Management World), 2007, (7): 164–165