浅析施工企业的外部劳务管理

目前,施工企业的改革不断深化,企业的人力资源结构产生了巨大的变动,增加了外部劳务用工队伍,大大削减了职工的数量,企业的人力资源结构的作用越发明显,逐渐成为企业适度扩大规模及追求效益最大化的一个有效的途径。     

企业物流成本分析及控制措施研究

如何降低物流成本是困扰许多企业的难题,企业的物流成本管理存在着会计核算不健全、运输成本高、物流信息技术落后、缺乏物流成本的综合控制等主要问题,应采取有效措施,降低企业物流成本,挖掘"第三利润"源泉;以期对企业提高运作效率和经济效益作出一点有益的探讨。     

食品专业英语多媒体网络课程设计

立足于本专业特点,利用计算机网络技术开发教学资源,建立食品专业英语网络课程。将教学内容与教学资源、同步测试、交流互动、知识拓展各功能模块有机结合,为学习者建构一个舒适的学习情境,加强了学生自主学习的能力。     

浅谈中职学校班级的自主管理

目前学校纷纷推行学生自主管理,作为自主管理实践主阵地———班级发挥了重要的作用。考虑到中职生的实际情况,从培养责任感、民主意识、身心健康三个方面着手突出班集体实行自主管理的具体措施,在学生自主管理实效方面取得了显著效果,形成了中职特色。     

旅行社管理课程教学方法的创新思考

鉴于目前旅行社管理课程教学中理论和实践相脱节现象较为严重的情况,改进教学模式,培养出理论知识丰富,实际操作能力较强的旅游专业学生,是高校旅游管理专业教育改革的当务之急。本文从讨论式、参与式及案例式等教学方法入手,着重探讨这些教学方法在旅行社管理课程中的应用和创新。     

Beyond entrepreneurial intentions: values and motivations in entrepreneurship

The role of values and motivations in understanding the entrepreneurial cognitive process deserves closer attention. So far, the predominant approach has been studying the entrepreneurial intention. This has been a very fruitful avenue of research. However, there is still much to be known to fully understand how the decision to start a venture is formed, and how the individual acts to implement that decision. Values and motivations are closely related, since both of them are linked to the notion of goals. The higher the importance attached to a goal, the more likely the person will form action plans to achieve it. In this paper, we present some ideas on how values and motivations could be integrated into the predominant entrepreneurial intention model. Firstly, we propose that values may help to explain the formation of intention antecedents (e.g., attitudes), and also moderate their effect on the entrepreneurial intention. Secondly, we point to the possibility that values and motivations may also play a role in the intention–action link. In particular, they may be instrumental in overcoming the barriers and obstacles toward effective start-up. In addition, this paper is also an introduction to the special issue, and we present the four papers selected to be included and highlight some of the most interesting aspects of their contributions.     

“Do incentives matter to promote high technology-driven entrepreneurial activity?”

A productive human capital is a necessary but not sufficient condition for regional economic growth. An additional condition is the adequate allocation of talented people in innovative entrepreneurial activities, which according to previous literature have a higher social value than traditional ones. Using a large and representative sample of small and medium enterprises (SMEs) located in the Basque Autonomous Community (Spain), we empirically analyze, separately in manufacture and services, whether individual incentives and market conditions are aligned in such a way that the talent is properly allocated in innovative entrepreneurial activities. Through a novel use of existing empirical methods we find that (i) entrepreneurs operating in high-tech sectors have, on average, more entrepreneurial talent and private returns than their counterparts; and that (ii) entrepreneurial talent and private returns are positively and significantly correlated. These novel insights suggest that private and social incentives are adequately aligned.     

养老保险统筹层次收入再分配系数及全国统筹类型研究

本文从社会统筹养老保险的收入再分配功能入手,根据养老金计发办法及约束因素,提出“基础养老金收入再分配系数”原理和数理模型,据此延伸出分层平均统筹类型与分比例统筹类型下全国统筹各方案,测算全国统筹各方案下的收入再分配系数并依据希克斯改进、生存公平、劳动公平三种检验,评估全国统筹各方案的收入再分配效果。研究表明：选择方案5（10%替代率中央统筹分比例统筹类型）作为养老保险全国统筹起步方案,实现了适度的收入再分配,可以稳妥地衔接地区之间的利益关系,实现省级统筹向全国统筹的合理对接。     

从生命周期浅谈高新技术企业融资策略

高新技术产业化的瓶颈是高新技术企业的融资困难现象,这也是全球高新技术企业普遍存在的问题。由于高新技术企业在其生命周期的不同发展阶段的财务状况、面临的风险以及资金需求特点是不相同的,从而决定了解决企业资金来源的融资渠道也必然不尽相同。本文将根据高新技术企业不同的成长阶段及其风险规律,动态地探讨了高新技术企业的融资策略。     

GREENHOUSE GAS EMISSIONS AND ECONOMIC STRUCTURE IN URUGUAY

Using input–output analysis, we identify the key sectors in greenhouse gas (GHG) emissions of the Uruguayan economy. The responsibilities of each sector in terms of its emissions are decomposed into an own component, generated during the activities of the sector, and an indirect component, generated by the induced activities in other sectors. This has important implications for the design of mitigation polices, as the appropriate policy measures are contingent on the nature of the pollution. Technical improvements and best practices are effective only when applied to directly polluting sectors, while demand policies may be more appropriate for indirectly polluting sectors. In addition, we analyze pollution generated during the production of exports. The results show that demand policies are going to be effective in the Building, the Hotel and restaurants, and the Wholesale and retail trade; and repair of motor vehicles and motorcycles sectors. These policies complement GHG emissions’ mitigation policies in directly polluting sectors (mainly the Cattle farming and the transport-related sectors). Finally, methane and nitrous oxide emissions are mainly the consequence of production for exports, while carbon dioxide emissions are mainly driven by production for domestic consumption.