园林工程项目施工管理的成本控制研究

成本控制是通过指导、调节、监督和限制等手段对项目中所消耗的物质和人力资源以及其他开支费用进行控制,使得成本费用最优化,确保实现项目成本目标,使得企业在项目中获得最大的利润.本文简单阐述了园林工程成本控制的基本原则,介绍了几种成本控制的有效措施,结合案例说明成本控制的必要性.     

江西上市公司总体状况分析及发展建议

江西要在中部崛起,资本市场的发展不容忽视。资本市场的发展在一定意义上就是所辖区域内上市公司的发展与壮大。换而言之,通过上市公司这个层面多少可以对一个地区经济发展水平起到管中窥豹的作用。本文以2010年中期江西上市公司有关数据作比较、分析,并就江西上市公司的发展提出了一些建议。     

考后放松游市场特征分析及开发探讨

近年来,伴随旅游业的蓬勃发展,考后放松游逐渐兴起并日益升温。潜力巨大,收益率颇高。研究发现：考后放松游出游时间长且相对集中;考后放松游游客消费能力较强;出游形式多样,港澳地区成为考后放松游游客最理想的旅游目的地;考后放松游游客对滨海旅游线路和名校参观体验游表现出明显的偏好。针对考后放松游以上特点,进行定量分析。得出考后放松游市场人均消费总额的构成因素,旨在揭示其规律,为今后相关研究打下基础并提供依据。     

FDI location choice of Chinese multinationals in East and Southeast Asia: Traditional economic factors and institutional perspective

This paper investigates the factors determining foreign direct investment (FDI) location choices of Chinese multinational firms. We developed a conceptual framework that synthesizes traditional economic factors and institutional perspective. Then several hypotheses were developed in line with the framework and empirically tested using panel data of Chinese outward FDI to eight economies in East and Southeast Asia across a time period of thirteen years. Our findings suggest that institutional factors demonstrate a higher level of significance, complexity and diversity in determining FDI location choice in comparison with economic factors, while both types of factors influence the FDI location choice of Chinese multinational firms. We also found that the FDI location choices of Chinese firms have a dynamic nature, as statistical evidence indicates a heterogeneous response of Chinese FDI towards different economic groups and during different time periods.     

酸性蚀刻废液中铜的形态分布及电化学行为

在氯化物体系中,Cu^＋、Cu^2＋均能与Cl^-形成多种形态的配合物,存在形态及分布与溶液中各离子浓度有关。由于各种配合物的稳定性不同,致使Cu^＋、Cu^2＋氯化物的溶解度及电极电位也不同。对酸性蚀刻废液中铜的存在形态、电化学行为、以及采用隔膜电解法回收工艺的可行性进行了分析。     

大学生足球裁判员心理压力成因及对策研究

大学生初步担任足球裁判员,面临较大的心理压力,这种心理压力产生的外在因素有来自比赛球员、教练员、观众、天气状况、场地等因素的压力;内在因素有业务水平、体能、职业道德、思想动机气质与性格等因素的压力.过大的心理压力不得于大学生做好足球执法工作,就当通过提高理论水平、实践能力、心理素质和身体素质,以消除大学生足球裁判员的心...     

有激情的员工更能创新吗

员工创新绩效是衡量企业创新能力的重要标准。以创造力交互作用观为理论框架,从认知视角考察员工和谐型激情通过创造力自我效能感对创新绩效的作用机制及相应的情境机制。对492份问卷分析发现：和谐型激情对员工创新绩效有正向预测作用;创造力自我效能感中介了和谐型激情与创新绩效的关系;创新氛围感知既调节了和谐型激情与创造力自我效能感的关系,又调节了创造力自我效能感在和谐型激情与创新绩效之间的中介作用。研究结果揭示了员工情感与认知对提高创新绩效的重要意义。     

Countermeasures of adaptation to climate change： establishment and application for implementation matrix

In the conceptual framework of adaptation policy assessment to climate change, adaptation measures can be categorized as two groups：facilitation and implementation. Facilitation measures refers to activities that enhance adaptive capacity, while implementation refers to activities that actually avoid adverse climate impacts on a system by reducing its exposure or sensitivity to climatic hazards, or by moderating relevant non-climatic factors. This paper aims to establish a matrix of implementation measures of adaptation to climate change, through four different ways how adaptation can influencc the relevant elements of climate change. reducing the exposure, reducing the sensitivity, alleviating the adverse impacts and reducing the negative non-climatic factors, and then further discuss the particular implementation measures of adaptation to climate change, through application studies on the selected sub-systems, intend to organize the disordered implementation measures in existent, and put forward some new measures under the guidance of this matrix, which could enrich and promote the system and content of implementation measures of adaptation.     

福建省自主创新服务能力现状及提升对策

福建省自主创新服务能力与全国各地主要省市相比处于中上水平。通过实施创新服务人力资源建设工程，设立创新服务机构发展专项基金，加强创新服务机构的能力建设，推进资本市场与技术市场体系建设，营造有利于自主创新服务的政策和科技环境及加快推进自主创新服务平台建设方式，来提升自主创新能力。     

财务会计与管理会计的融合性研究

会计界一直认为管理会计和财务会计是两个不同的分支,但笔者认为事实上两者随着经济形势的转变和会计理论的不断完善是可以融合的.本文就财务会计和管理会计二者融合的现实性及其理论基础进行探讨,构建了融合的模型,并就其在成本核算过程中的应用做进一步说明.