《资本论》中拜物教思想的理论逻辑与时代价值

马克思的拜物教思想包括商品拜物教、货币拜物教和资本拜物教等三个逐步递进的层次,其中商品拜物教是拜物教思想的逻辑起点,货币拜物教是拜物教思想的发展阶段,资本拜物教则是拜物教思想的完成形态。拜物教思想根源于商品生产关系,并对商品生产、社会生活和人们的思想观念产生切实的危害。在社会主义市场经济建设的过程中,拜物教思想不仅存在并出现了形式上的新变化。只有消除拜物教观念才能真正实现人的自由全面发展,而这将是人类社会长期奋斗的过程。     

Evolving roles and dynamic capabilities of an innovation agency: the Dutch Rijksnijverheidsdienst, 1910–1940

Contemporary literature on intermediary organisations does not cover the history of these organisations in the early twentieth century or how their roles evolved. To understand the evolution of roles, this paper extends the application of dynamic capabilities theory from firms to intermediary organisations. It does this by studying a Dutch government innovation agency between 1910 and 1940 with dynamic capabilities in mediation and knowledge development. These capabilities are illustrated by nine examples that reveal how the agency's consultants modified and extended their resource base in order to continue supporting small and medium-sized enterprises while coping with considerable challenges and changes. Thereby, this paper shows that the dynamic capabilities theory can explain how intermediary organisations can adapt their roles.     

A multilevel perspective on the relationship between interpersonal justice and negative feedback‐seeking behaviour

Drawing on social information processing theory, this study uses a multilevel design to integrate the literature on organizational justice with the literature on feedback‐seeking behaviour. Results from a laboratory study with data involving 690 employees showed that individual‐level interpersonal justice was related to employee negative feedback‐seeking behaviour (NFSB) via the mediation of trust in the supervisor. Multilevel analysis of the follow‐up field study with data involving 390 employees from 46 teams confirmed the findings of the laboratory study and indicated that team‐level interpersonal justice was associated with NFSB through a supportive climate. Also, team‐level supervisor support climate was positively related to individual‐level trust in the supervisor. The paper discusses managerial implications of these findings and suggests directions for future research. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd.     

Measuring the discriminatory impact associated with higher recreational fees

Abstract

Higher fees for publicly provided outdoor recreation facilities have the potential of forcing low‐income users to reduce their use of the facilities more than for higher income users. Some low‐income users may be forced to stop using the facilities altogether. However, to our knowledge, no studies have been designed specifically to test for the presence of this type of discriminatory impact among current users. In this article we present an approach for determining whether higher fees create a discriminatory impact on low‐income users. An empirical application of the approach suggests that a discriminatory impact does exist among the users of Maine state park campgrounds.     

对国有企业建立与完善激励和约束机制的思考

分析了我国国有企业建立与完善激励和约束机制的迫切性,认为建立激励和约束机制,应该加强建立企业内部激励决策与执行机构等三个环节的工作,处理好激励与约束、物质激励与精神激励等四方面的关系。     

国地税合并研究

人们关注税收的眼光开始从单纯的关注税收收入转移到了税收成本之上,关于税收成本的讨论也越来越多。其中,关于征收成本的问题也越来越突出,国地税合并的问题也成为了税务改革讨论的一个热点。本文从税收成本和税收征管的角度分析,得出国地税系统理应合并的结论。     

The price discovery of day trading activities in futures market

Access to information is necessary for market transparency. However, contrary to trading volume and open interest, information related to day trading activities is rarely available. By incorporating unexplored day trading volume in the literature, this paper demonstrates that both the expected open interest and expected day trading volume are consistently and positively correlated with returns, but that one-lagged day trading volume is negatively correlated with futures returns. Meanwhile, both expected and unexpected day trading volume are negatively correlated with volatility, suggesting that arbitrage activities related to unexpected day trading volume may accelerate the movement of futures prices to a new equilibrium. Moreover, open interest provides liquidity but increases volatility. Finally, we strongly suggest that day trading transaction information be released by futures exchanges to achieve greater transparency.     

浅谈改善中小民营企业运营资金管理及对策

当前,在社会主义市场经济建设过程中,我国中小民营企业得到了快速的发展,众所周知,中、小民营企业财务管理存在一些问题。本文联系实际情况,提出了一些建议,希望能有助于中小民营企业运营资金管理的健康发展。     

Advertising Ethics: The Use of Sexual Appeal in Chinese Advertising

With increasing social awareness of unethical advertisements in today's advertising, this study explores consumers' ethical judgements about the use of sexual appeals in advertising in a Chinese context by replicating LaTour and Henthorne's study. It specifically focuses upon responses on the Reidenbach-Robin multidimensional ethical scale, attitude toward the ad, attitude toward the brand and purchase intentions. The results show that sexual appeal was evaluated as the most frequent use in Hong Kong print advertising and they were also perceived as the most attractive instrument. Similar to LeTour and Henthorne's findings, regardless of respondent's gender, the use of a strong overt sexual appeal was not well received by Chinese consumers and resulted in less favorable attitude toward the ad itself and the purchase intention than using mild sexual themes. However, the degree of sexual content used in advertising has no direct influence on brand attitudes. Due to the conservative nature of Chinese culture, the advertisers should be careful in the use of sexual appeal for Chinese consumers.     

金矿废水和尾矿中氰化物的处理研究进展

从我国黄金生产中氰化物排污现状出发,阐述了对金矿含氰废水和尾矿处理的紧迫性,将国内外对黄金生产及相关行业所排含氰废水和尾矿的处理方法和效果以及含氰废水和尾矿中氰化物在环境中的迁移、转化和降解机理研究进行了综述。