可持续发展报告和财务报告的融合

<正>随着公司对社会、经济和环境的影响与日俱增,投资者和利益相关者期望公司的信息更加透明,希望管理者遵循最高的道德标准。因此公司的披露范围不断扩大,公司报告的使用者不再局限于投资者、管理层和监管方,而是扩展到各利益相关方。     

通过政府规制和市场机制来发展绿色经济

本文基于2012年联合国“里约+20”峰会中提出的“绿色经济”新概念,从理论上论述了传统“褐色经济”失灵的原因,指出未来中国发展绿色经济最有效的手段就是发挥好利用“政府”和“市场”这两只手的协同作用。其中政府规制的内容包括：加强资源环境保护法律规章的建设、科学有效的财政和货币政策、绿色GDP等环境指标体系的完善等,市场机制的内容包括：构建绿色市场经济制度、推行绿色消费新理念和企业绿色生产。     

产业转移背景下的财政支出与服务业发展——基于28个省市面板数据的经验分析

笔者通过建立动态面板数据模型,用中国28个省市1990年～2010年的数据,检验了财政支出对服务业发展的影响。结果显示,财政支出对服务业发展具有正向作用。从省际层面来看,支出效应具有滞后性和深度扩张性,财政分权效果明显;从区域层面来看,各类地方支出在不同地区对服务业发展的作用弹性不同。为调整产业结构加快区域经济发展,产业转移相关地区应根据实际情况调整支出政策。     

基于灰色关联分析的汽车运输分队保障效能评估研究

将基于层次分析法的灰色关联分析引入军事物流运输环节的汽车运输分队保障效能评估中,通过确定评估对象、构造评估因素集等步骤,建立汽车运输分队保障效能评估模型,并通过实例,证明了该方法的正确性和实用性。     

旅行社与汽车俱乐部经营自驾车旅游的比较研究

在国内自驾车旅游快速发展的今天,旅行社和汽车俱乐部作为该领域中两大类主要经营实体,在组织自驾车旅游时,凭借着各自的优势正在发挥着越来越大的作用.但是,由于它们所属行业特点等原因,二者在许多方面尚存在问题.本文从不同角度,将旅行社与汽车俱乐部所经营的自驾车旅游进行了比较研究,因此对相关企业、行业乃至政府相关部门的决策都是十分有意义的.     

我国旅游景区门票多目标定价机制研究

传统产品定价研究大都从市场供需出发,以利润最大化来设置产品价格.然而景区门票价格是由市场因素和政策因素共同作用形成,景区门票定价不仅要满足景区经营方的利润最优目标,还应符合景区的生态承栽能力和社会福利目标.文章通过建立景区基于利润最优目标、生态承裁力目标和社会福利最优目标模型,证明了当追求利润最大化目标时,景区应该以产业利润最大化来制定门票价格;当景区生态承载能力低于产业利润最优的游客数量时,票价应该根据生态承栽人数来制定;当公共景区基于社会福利最优定价时,完全免费并不一定是社会福利的最优选择.在此基础上,对多目标定价机制进行比较分析,并结合杭州西湖景区案例对多目标门票定价机制进行了动态综合研究.     

加强铁路企业财务管理工作的思考

随着市场经济的发展和铁路跨越式发展的全面实施,特别是实施铁路局直管站段体制改革后,进一步加强铁路企业的财务管理工作责任重大。追求企业利润最大化,必须牢固确立财务管理在企业管理中的中心地位,同时必须重视企业经营管理中存在的问题。因此,要高度重视财务和审计工作,严格落实财务和审计部门的责任,大力推行精细化财务管理。     

How do internal capabilities and external partnerships affect innovativeness?

How do a firm’s internal capabilities and external partnerships contribute to its product and process innovativeness? How do their impacts differ? Based on the theoretical framework of exploitation and exploration, we develop an integrative model linking the impact of both internal capabilities and external partnerships on product and process innovativeness. Survey responses from Taiwanese biotechnology firms indicate that research and development (R&;D), marketing, and manufacturing capabilities have different effects on product and process innovativeness. Of the four types of external partnerships, only partnerships with universities and research institutes seem to add value, whereas partnerships with suppliers, customers, and competitors do not contribute to innovativeness. Moreover, marketing capability and customer partnerships have a positive interaction effect on product innovativeness, while manufacturing capability and supplier partnerships have a positive interaction effect on process innovativeness.     

Learning design and technology through social networks for high school students in China

The subject of design and technology was introduced to the curriculum for high schools in China 10 years ago. However, the teaching and learning of this subject have become difficult for both teachers and students because there is a lack of qualified teachers with design background to deliver this subject in a way to stimulate the learning interests of the students. This paper presents a research that is aimed at improving this situation by integrating the teaching and learning of design and technology within a computational environment as part of social networks sites. The purpose is to enable the collaboration among the students and interaction between teachers and students. In this research, a series of investigations were conducted, by following through several taught subjects in design and technology in prominent high schools in China. Based on these investigations, a theoretical framework for web-based design learning and teaching system in the style of social networking is developed, implemented and tested, emphasizing three features of design: innovation, collaboration, and interaction. This framework has been tested among high school students and teachers in a high school in Nanjing. It identified and validated necessary techniques and design features required to make an education-related social networking site effective and affective for the students and teachers. The results of this research indicated that social networking sites have significantly positive values in design education, especially for the collaboration and interaction on the subject of design and technology.