莆田邮银合作共谋公司业务发展

福建省莆田市各县区邮政储蓄银行支行为当地财政局设立了财政对公账户，一周内累计入账资金达2210万元，其中仙游支行财政对公账户人账燃油补贴款540万元，荔城支行财政对公账户入账交通投资款180万元，涵江支行财政对公账户入账燃油补贴款300万元……这是莆田市邮政局与邮政储蓄银行莆田市分行通力合作，充分发挥邮政金融资源优势，共同开办本地区对公业务的典型案例。     

高新技术企业人力资源会计核算体系研究

当今社会的经济发展着眼于高新技术产业，而高新技术产业依赖于最新研究成果，也即依赖于创造高科技成果的高科技人才；同时，高科技人才的培养又依赖于人力资源的高效开发，而人力资源作为一种资本性资源，他是人力资本的价值表示。因此，研究高新技术企业人力资源会计核算体系具有很好的现实意义。     

自然策化安全系统构架危岩体的预警

仅仅立足于预警,是一个被动措施,换句话说仅仅等待滑坡的发生,而人类的期望是最好不要发生这类事件。为此,人类必须立足于主动的地位,积极采取必要而正确的措施避免滑坡的发生,这类措施在多数场合主要是科学地布置好地表排水系统,合理布局林、地、田,而不是挡土墙等大规模工程。     

年金保险危险选择策略研究

本文对年金保险危险选择保单挂起时点从最优、战略和实际三方面提出了解决方法,进行了学术探讨。     

Some Taxation Theorems in the Hotelling Model

In this paper, we investigate the relationship between the demand ad valorem, cost ad valorem and unit taxes in terms of price, quantity and tax revenue. In particular, we prove that the Musgravian transformation holds in the Hotelling model. In addition, we show that the Suits‐Musgrave theorem must be revised as output in the Hotelling model remains invariant in the presence of different taxes. That is, for a given price instead of a given output, the tax revenue under demand ad valorem tax exceeds that under the corresponding unit tax as long as profit levels for both stores are positive, a very general assumption. The exception is when the two stores are located close to each other and transportation cost is zero. Only in this case, are tax revenues and price under both tax regimes the same. If both stores are symmetrically located, the superiority of the ad valorem tax holds true except when the two stores are located back to back. Finally the farther away the location of a firm from the end point is, the smaller the difference in tax revenues between demand ad valorem and unit tax will be: the effect of the Suits‐Musgrave theorem weakens in the presence of location clustering.     

论社会主义市场经济条件下的价值观建设

本文通过对价值观的探讨,指明了在社会主义市场经济条件下应建立的正确的价值观。     

化干戈为玉帛

本文通过对职业学校师生冲突现状的调查,从不同角度分析师生冲突的成因,并努力探求解决冲突和预防冲突的策略,以期使教师明确如何正确面对冲突,采取科学策略预防冲突,采取有效策略解决冲突,从而化干戈为玉帛,建立民主和谐的师生关系,构建和谐文明的校园。     

现阶段地勘单位改革发展的“两难”选择

属地化管理以来，地勘单位探索了各具特色的发展道路，但加快发展与制度设计缺陷之间的矛盾日益凸显，现阶段地勘单位改革发展面临一些绕不开、躲不过的“两难”问题。正确认识并有效破解“两难”问题，对做好地勘改革制度设计和过渡期后的地勘事业发展具有积极意义。     

An Examination of Sales Promotion Programs in Hong Kong: What the Retailers Offer and What the Consumers Prefer

This study gives an insight into the retailer's capability of managing sales promotion by examining the sales promotion programs offered by Hong Kong cosmetic and toiletry retailers and the consumers’ preferences. The results indicate that instant-reward programs are popular among retailers and preferred by consumers. The results also show that the preferences for sales promotion programs are dependent upon consumers’ demographic and sociocultural characteristics. Implications for advertisers designing and communicating sales promotions are offered.