瞿秋白社会主义经济思想探讨

在大量阅读和研究瞿秋白经济原著的基础上,对瞿秋白的经济思想进行了总结,论述了瞿秋白早期和后期的关于社会主义经济的理论,并分析了其现实意义和历史局限性。     

瞿独伊：家史与心史的深情独白

从瞿秋白女儿瞿独伊的讲述中，依稀找回了一个真实亲切的瞿秋白……     

同化顺应归化异化的认知基础

同化与顺应是重要的认知过程,归化和异化是常用的翻译策略.译者作为翻译主体,对源语文化的正确解读才可能完成恰当的翻译.从认知心理学的视角来看,解读过程中同化或顺应图式是执行归化或异化翻译的认知基础,本文以文化意象翻译为例证.     

论银行如何解读企业会计报表

本文从银行实际工作出发,对银行解读企业会计报表的基本要求,主要指标,和重点科目等方向进行了分析,就银行如果有效的解读企业会计报表进行了探讨,供参考.     

公司人格否认制度研究

公司人格否认是公司人格独立出现种种异化时采取的一种补救机制。作为公司制度的补充,需要对其进行扩大解释。股东诉讼代表制度作为公司人格否认程序上的保障及辅助性机制是很有必要的,我国应建构自己的公司人格否认理论与机制。     

浅谈音乐美学教育对大学生人格塑造的作用

音乐美学对于净化人的心灵,塑造人格,树立良好风尚具有积极作用.本文从音乐美学和人格理论出发,结合大学生的人格现状,提出音乐美学教育对人格塑造的促进作用,使大学生更好地适应社会,完善自我.     

公司法人人格否认制度分析

公司法人人格否认是指当股东滥用公司法人人格损害债权人利益或社会公共利益时,否认公司与其股东各自独立的人格和股东有限责任,让股东直接对债权人或社会公共利益负无限责任的法律措施.我国现阶段的相关规定与此制度有一定的差距,但有其现实意义.在上述理论和实践分析的基础上,笔者试从公司法人人格否认的适用范围、适用条件等方面对如何在我国建立公司法人人格否认制度提出自己的意见.     

"感知与发现" ——认知诗学视野下的《屋顶丽人》

利用认知诗学中的图形背景理论对《屋顶丽人》里的丽人及青年汤姆进行认知解读.在对丽人图形的分析过程中,去感知阅读的动态认知过程;伴随着阅读的动态认知过程,从汤姆图形那里发现作者是如何突显这一图形的.通过挖掘该小说中的认知理据,使其得以更充分的解读.     

论当代大学生的政治人格教育

在一个多元化的时代,人们往往形成不同取向的政治认知、政治情感和政治评价,从而型塑出不同类型的政治人格。作为未来社会"接班人"角色的大学生能否形成良好政治人格,对中国特色社会主义的建设,对社会主义和谐社会的构建无疑有着重大的意义。文章从公民与臣民两种基本的政治人格教育定位的分析入手,基于马克思主义关于公民人格与社会成长的关系视角,分析了当前我国大学生公民型政治人格教育问题。     

EVA原理解读与应用思考

2010年中央企业业绩考核办法正式推行EVA评价方法,EVA作为对央企管理者业绩评价指标体现了对企业价值创造的关注,客观地评价了管理者的经营业绩。本文主要从EVA的含义和实质对其原理进行解读,并对其应用进行思考。     

Correspondence sales education in the early twentieth century: The case of The Sheldon School (1902–39)

Correspondence education has received very little attention from business historians. Therefore, the purpose of this paper is to draw attention to The Sheldon School and the work of its entrepreneurial founder, Arthur Frederick Sheldon. Sheldon's correspondence course was studied by thousands of students in the early twentieth century. His interests, as reflected in his correspondence course materials and related articles, range from a focus on facilitating exchange relationships through to concerns with distributive justice, sales ethics and the promotion of an American economic and political vision across the globe. As a key figure in the sales education industry, Sheldon had a major impact on the social environment of the twentieth century via his involvement with the Rotary Club. Courtesy of his influence at Rotary, his ideas continue to shape the way prominent scholars have reflected on the consumer and marketing concept.     

金融公司行政托管法律制度的完善——从公司控制权的角度分析

行政托管是我国较有特色的一项处置高风险金融公司的制度,但目前该项制度存在法律依据不足、法律关系不明、法律责任不到位等弊端,从公司控制权的角度看托管人的权责应当匹配,建议将行政托管规定为一种行政处罚措施,分重组式托管与清算式托管进行不同规定,尤其要注意完善托管人义务与责任的相关法律规定,以保障金融市场的稳定与金融消费者的合法权益。     

我国财务会计与税务会计的关系

财务会计与税务会计关系问题一直是我国税务界和会计界研究的热点,本文主要从财务会计信息需求者角度发表一些看法。     

Coase on entrepreneurship

Following a short biography of Nobel Laureate economist Ronald H. Coase, this two part interview explores (1) Coase’s life history and thoughts on academic scholarship and (2) Coase’s perspective on the field of entrepreneurship. Coase describes his experiences during his visiting scholarship to America in 1932, early career at the London School of Economics, and government work during World War II. He discusses the virtues of scholarship and the role of technology. In the second part of the interview, Coase views entrepreneurship as a vital source of endogenous change in the economy and outlines the importance of investigating the structure of production, and other important research and policy questions. Coase elaborates on how entrepreneurship has changed over time, and describes his most recent work on entrepreneurship in China. The interview concludes with Coase’s thoughts on the evolution of scholarship and his efforts to advance the field.     

Editorial introduction

This special issue presents the results of a three-day conference that was held between 27 and 29 October 2005 at the Centre for Philosophy and Political Economy at the University of Leicester. The papers in this issue approach the work of Emmanuel Levinas and respond to him in different ways. Some introduce his work, some apply it in various contexts, some propose to extend it, while others question it. The issue also includes, in English for the first time, a translation of 'Sociality and Money', a text by Levinas that directly addresses the prospects for ethics in what he calls a 'civilisation of money'. It is hoped that this text by Levinas will provide those unfamiliar with his writing something of an introduction to his work, and for readers familiar with Levinas it will provide access to a new text that concerns itself here explicitly with money and economic life. The editorial introduction seeks to provide some context for Levinas's work and its reception in philosophy and business ethics before overviewing the papers in the issue.     

The legacy of Paul Volcker

Business Economics - Paul Volcker was a model public servant, not only his service as Fed Chair, but also in his work on international economic policy at the Treasury, and in his service in many...     

William J. Baumol: An Entrepreneurial Economist on the Economics of Entrepreneurship

William J. Baumol is the 2003 winner of the International Award for Entrepreneurship and Small Business Research. Throughout his career Baumol has urged the profession to pay attention to the instrumental role of entrepreneurship in economic renewal and growth. At the same time he has insisted that economists continue to use their usual tool box when the purview of analysis is extended to entrepreneurship. Hence, Baumol can be characterized as a revolutionary from within. In this article we present and discuss Baumol's research contribution in the areas of entrepreneurship and small business economics, notably from a growth perspective. In addition to placing his work in these areas into the wider context of his full contribution, we emphasize Baumol's findings that growth cannot be explained by the accumulation of various factors of production per se; human creativity and productive entrepreneurship are needed to combine the inputs in profitable ways. As a result, an institutional environment that encourages productive entrepreneurship and human experimentation becomes the ultimate determinant of economic growth.     

Peter Hayes. From Cooperation to Complicity: Degussa in the Third Reich. Cambridge, U.K.: Cambridge University Press, 2004. xx + 373 pp. ISBN 0-521-78227-9, $40.00.

Over the past few years, many histories of German companiesduring the Third Reich have been published. They are a responseto the attempts by survivors to obtain restitution from firmsinvolved in the commission of crimes against humanity duringthat period. Peter Hayes’s portrayal of one of the enterprisesthat was most deeply involved, Degussa, is among the best. Hayes begins his work with a disclaimer that "this book is designednot as an all-embracing     

Honorableness or Beneficialness? Cicero on Natural Law, Virtues, Glory, and (Corporate) Reputation

During the last decade corporate reputation as one of the central efforts of corporate citizenship behavior has gained increasing attention in scholarly research, as has the way that reputation can serve as an instrument for business purposes. This poses the question of how such reputation will be achieved. To answer these questions this article examines Cicero’s considerations concerning the interrelation of honorableness and beneficialness made in his work ‘On Duties’. Based on Cicero’s understanding of universal natural law and his idea that reputation derives solely from honorable behavior and the orientation in the common good, we show that also corporate reputation is achieved only if it is based primarily on ‘honorableness’, and that reputation is lost if financial interests override the intentions of honesty of a company.