对中国南方特大雪灾的成因分析及思考

分析2008年初我国南方地区特大雪灾的影响及形成原因,在宏观方面,主要是拉尼娜现象;在具体成因方面是天气、地理、人为等因素综合作用的结果：提出减少雪灾损失的措施。     

江、浙、沪商务成本构成比对分析及对产业转移路径的影响

本文对江、浙、沪商务成本构成趋势进行比对,并探讨其对产业转移路径的影响。研究表明:一般而言,随着经济发展,要素成本不断上升,交易成本逐步下降,而商务成本总体呈现上升的趋势。商务成本构成变化以及总体上升的趋势会对产业转移路径产生影响,大多处于产业生命周期成熟阶段的行业和劳动密集型行业向要素成本更低区域产业转移,处于产业生命周期创新和成长阶段的新兴行业则向交易成本更低区域产业集聚。经过比对,发现要素成本上海最高,江苏最低;上海交易成本最低,粗略认为浙江交易成本略低于江苏,江、浙、沪要素成本与交易成本的差异又使得制造业与第三产业部分行业在江浙沪区域内进行转移和集聚。     

推进机构改革转变政府职能加快铁路政企分开步伐

结合政府机构改革和铁路工作实际,文章分析了政企分开的重要意义,指出政企分开是政府机构改革的核心内容,是铁路管理体制的重大改革,阐述铁道部如何在这一原则指导下推进机关机构改革,转变机关职能。     

Why do satisfied customers switch? Focus on the restaurant patron variety-seeking orientation and purchase decision involvement

Company efforts to make customers switch from competitive brands to their own or induce them to repurchase their own brands are very important in their marketing activities and in this regard studies of customer variety-seeking orientation and level of involvement in decision making play a crucial role in explaining customers’ product selection activities. The purpose of this study intends to examine interrelationships among customer satisfaction, loyalty, and switching intent in family restaurants and verify the moderating effect of customer variety-seeking orientation and purchase decision involvement. A total of 305 patrons in Korea participated. The results showed a positive relationship between customer satisfaction and loyalty. Participants expressing a high level of satisfaction were more likely to switch restaurants. Whether customers feel loyalty determines their switching intent. There were moderating effects related to customer variety-seeking orientation in the causal relationships between customer loyalty and switching intent. Limitations and future research directions are also discussed.     

Marketing research and revenue optimization for the cruise industry: A concise review

This paper presents a concise review of the cruise industry mainly from marketing research and revenue optimization prospects. In recent years, the cruise industry has experienced an exciting growth. However, as one of the fastest growing and most profitable categories in the entire leisure market, this industry has hardly received any research attention. Given the limited academic articles, this paper presents a concise review about this budding research topic. First of all, a discussion about global cruise industry is conducted. Then, academic studies of the cruise industry on general marketing research, revenue management, itinerary design/optimization, optimal market segmentation, demand infiltration and economic issues are reviewed. Finally, some promising directions for future research are presented.     

会计职务犯罪的心理学分析

近年来有的财会人员经不住种种诱惑,采取非法手段,侵害国家、集体和人民的利益,其突出表现为做假帐。本文从心理学的角度分析了会计职务犯罪产生的因素,会计职务犯罪对社会的危害。最后,对如何预防会计职务犯罪,运用制度经济学原理从宏观和微观两方面提出了建议。     

新会计准则认识及应用准备情况调查与分析

新会计准则的颁布是我国会计史上一次历史性的变革,对我国社会经济生活产生了深远的影响,同时也对企业财务人员和财务系统的适应能力提出了巨大的挑战。为评估各类企业对新会计准则的认识及应对情况,本文选取了五省市的86家企业进行了问卷调查。结果表明,各类企业整体支持新会计准则,但认识理解深度不够;企业的财务系统的适应存在风险,实际运用有一定困难。在上述调查的基础上,我们对新会计准则的推广运用提出了进一步的讨论与建议。     

浅析我国上市公司债权治理效应

负债不仅是企业融通资金的一种方武,还具有公司治理的功效.我国目前债权治理出现弱化的现象,为了改善和提高我国公司治理效率,实现有效的债权治理,应当大力发展债券市场、建立真实的债权债务关系、建立起有效的破产机制、完善主办银行制度、加强中介机构的培育浣善信息披露制度、优化企业负债结构等.     

谈谈粉煤灰在公路工程中的应用与施工工艺

本文就粉煤灰在公路工程施工建设中的应用与施工工艺做一下分析总结。     

煤巷掘进支护方式探讨

介绍了煤矿在煤巷掘进时采用煤体组合梁喷碹支护的一些做法。通过对围岩变形量的观测证实,在中厚煤层中只要选择合理的支护参数,在技术和经济上采用煤体组合梁喷碹支护方式都优于架棚支护方式。