我国私营企业主收入的来源和性质

我国私营企业主的各种收入的来源和性质如下：第一种收入、也是占主体地位的收入即工资,它是企业主付出的经营管理劳动的收入,是由企业主自身劳动创造的价值支付的;第二种收入是企业利润中扣出企业主工资、保险基金、各种税和费以及其他交费成本之后的为数不多的余额;第三种收入是利息,它是企业主投入企业的、数量不多的自有资本的价格。后两部分是由剩余价值支付。私营企业主是劳动阶层中的小业主,而不是新生的资产者、剥削者。     

对金融支持农业产业化的思考

农业产业化是推动传统农业向现代农业过渡的较好选择,已成为我国农业结构调整、增加农民收入和改造传统农业的有效途径。但农业作为一项弱质产业,还存在周期长、风险高,农业产业化补偿机制不健全等问题,造成资金投入不足。     

试论国际服务贸易和我国的服务贸易开发

服务贸易是战后建立在新技术革命和产业升级基础上而迅速发展起来的新兴产业。它不仅在各国产业结构升级和支柱产业的战略替代方面发挥着巨大作用,而且日益成为影响各国经济发展,提高一国国际竞争力,平衡国际收支的一种重要力量。一、国际服务贸易的涵义首先,经济学家根据服务贸易的特点提出了服务的定义。“服务应向某一经济单位提供,这一点是服务观念所固有的。它和商品生产形成鲜明的对照,……就服务来说,实际生产过程一定要直接触及某一消费的经济单位,以便提供一项服务。”马克思曾指出:服务这个名词,一般说,不过是指这种劳动所提供的…     

江苏沿海生态旅游开发的生态经济学思考

江苏沿海生态旅游的开发不仅为苏北旅游经济的发展开拓了新的空间,而且对牵动苏北经济滕飞以及全省旅游经济的进一步发展带来了新的契机,本文从生态经济学角度对开发江苏沿海生态旅游的必要性,可行性和策略性诸方面进行分析探讨,并且提出了建设性的意见。     

Pros and Cons,Iron Ore Price Hikes

Backaround Baostecl and CVRD reached an agreement on the price hikes of 65 percent and 71 percent in February.And in June Baosteel and Rio Tinto which is the largest iron ore company in Australia reached an agreement on the price hikes of 79.88 percent on the iron ore fines and 96.5 percent on the iron ore lumps.This is the first time that two kinds of the iron ore price grew at the same time in Asian market.     

Intelligence Vs. Wisdom: The Love of Money, Machiavellianism, and Unethical Behavior across College Major and Gender

This research investigates the efficacy of business ethics intervention, tests a theoretical model that the love of money is directly or indirectly related to propensity to engage in unethical behavior (PUB), and treats college major (business vs. psychology) and gender (male vs. female) as moderators in multi-group analyses. Results suggested that business students who received business ethics intervention significantly changed their conceptions of unethical behavior and reduced their propensity to engage in theft; while psychology students without intervention had no such changes. Therefore, ethics training had some impacts on business students’ learning and education (intelligence). For our theoretical model, results of the whole sample (N = 298) revealed that Machiavellianism (measured at Time 1) was a mediator of the relationship between the love of money (measured at Time 1) and unethical behavior (measured at Time 2) (the Love of Money → Machiavellianism → Unethical Behavior). Further, this mediating effect existed for business students (n = 198) but not for psychology students (n = 100), for male students (n = 165) but not for female students (n = 133), and for male business students (n = 128) but not for female business students (n = 70). Moreover, when examined alone, the direct effect (the Love of Money → Unethical Behavior) existed for business students but not for psychology students. We concluded that a short business ethics intervention may have no impact on the issue of virtue (wisdom). Thomas Li-Ping Tang (Ph.D., Case Western Reserve University) is a Full Professor of Management in the Department of Management and Marketing, Jennings A. Jones College of Business at Middle Tennessee State University (MTSU). He has taught Industrial and Organizational Psychology at National Taiwan University and at MTSU. Professor Tang teaches, has taught, MBA/EMBA courses in China (Hong Kong and Shanghai), France (Nantes), and Spain (Valencia). He serves, has served, on 6 editorial review boards and reviews papers for 28 journals. His research interests focus upon compensation, the Love of Money, business ethics, pay satisfaction, and cross-cultural issues. He has published more than 100 journal articles in top behavior sciences and management journals (e.g., Journal of Applied Psychology, Personnel Psychology, Human Relations, Journal of Management, Management Research, Management and Organization Review, Journal of Organizational Behavior, and Journal of Business Ethics.) and presented more than 190 papers in professional conferences and invited seminars. He was the winner of two Outstanding Research Awards (1991,1999) and Distinguished International Service Award (1999) at Middle Tennessee State University. He also received the Best Reviewer Awards from the International Management Division of the Academy of Management in Seattle, WA (2003) and in Philadelphia, PA (2007). Yuh-Jia Chen (Ph.D., Columbia University) is an Associate Professor of Business Statistics in the Rinker of School of Business at Palm Beach Atlantic University, West Palm Beach, FL 33416. He has taught statistics at Middle Tennessee State University and Teachers College, Columbia University. His research interests lie in money attitude, choice and decision-making, risk-taking behavior, and compensation. His publications have appeared in behavior sciences and management journals (e.g., Journal of Behavioral Decision Making, Journal of Business and Psychology, and Journal of Business Ethics).     

"三个代表"重要思想教育教学模式初探

“三个代表”重要思想“三进”工作要取得实效,必须从改革教学方法、优化教学内容、创新教学模式等方面入手。具体而言。下面十个方面构成了其基本着眼点和着力点,即：教学形式多样化,教学手段现代化,实践教学大强化,主讲内容专题化,师资配备重优化,课堂主体多元化,观摩评议促深化,科研成果能转化,进入头脑催内化,评价体系使量化。这“十化”,初步构建起“三个代表。重要思想全方位、多维度、互动式、开放型的教育教学新型模式。     

社会主义市场经济条件下的劳动力市场价格研究

社会主义市场经济条件下,由于劳动力个人所有制的存在,劳动力和其他生产要素一样是商品,同样是使用价值和价值的对立统一,劳动力的使用价值在于能带来价值增值,劳动力的价值由生产和再生产该种劳动力的社会必要劳动时间决定,劳动力价值的实现受同类劳动力的社会供求率、劳动者个人劳动能力对本企业(单位)生产力的转化率、劳动者所在企业(单位)的劳动产品(劳务)的社会适应率等多种因素的制约,劳动力价值主要通过不同的薪酬模式来实现,对于高层管理人员和高层科技人员来说,实行年薪制,按生产要素分配、参加企业税后利润分配、持有股权、重奖突出贡献的优秀人才,是实现劳动力价值的较好形式。     

论知识观转型与大学生学习方式的变革

知识观是人们对知识的根本看法。随着现代知识观逐步取代传统知识观。新型知识观对学习方式提出了新的要求。当代大学生中存在着注重被动接受学习忽视主动探究学习;注重片面书本学习忽视全面体验学习;注重客观知识的掌握忽视个人知识的生成等问题。必须顺应新知识观的要求,倡导探究学习。培养探究意识;倡导体验学习。培养实践能力;倡导个性化学习。促进个人知识生成,这样才能真正实现高等教育培养创造性人才的目的。     

论学分制与会计教学改革

学分制改革给会计教学带来影响。会计教学应从教学内容、教学方法和教学资源管理等方面进行相应改革,充分发挥学分制的作用,确保会计人才的培养质量。