合理利用外资加快中国铁路的发展

分析了利用外资带给中国铁路的诸多益处，解剖了利用外资中存在的问题，认为铁路系统应该积极、合理、有效利用外资。     

中国环保投资对经济增长贡献率实证分析

本文把环境保护投资从生产函数中的资本变量中分离,以求得环保投资增长对于经济增长的贡献率,并建立了AR(2)模型进行外推预测。结果表明环保投资短期内阻碍经济发展但长期内会推动经济增长,我国已处在由阻碍向推动的过度时期。针对样本容量不足的问题,本文采用样条函数差值的方法加以解决。     

民间融资的法律分析

在我国民间融资已有近千年历史,进入建立社会主义市场经济后,民间融资的作用和功能更是得到了创新性的发挥。随着市场经济的发展,民间融资作为一种有效的资金资源配置手段,在优化资源配置、优化社会融资结构、弥补市场资金需求和促进民营经济发展中发挥着显著功效。但由于我国现有法律法规对民间融资的保护、规范和引导等问题上都存在诸多缺陷,严重制约着民间融资的发展,对市场经济的发展也产生了不利的影响。本文从法理的角度论证其合法性,分析我国民间融资的法律制度的弊端。并在此基础上提出了规范和完善民间融资法律制度的建议。     

Reputation gaps and the performance of service organizations

Links between the reputation of organizations and their financial performance are intuitively attractive to assume, but often difficult to demonstrate convincingly. Gaps between employee and customer perceptions of corporate reputation have traditionally been associated with poor performance. In the context of service business and applying assimilation‐contrast theory, we hypothesize that the nature of such gaps will, in reality, have a differential effect on future revenue depending on the size and valence of the gap. The effects of small gaps should be assimilated by customers, but larger ones have a greater potential of creating a contrast effect resulting in significant increases or decreases in subsequent sales. In businesses where employees have a more positive view of the company reputation than customers, we hypothesize a growth in future sales, and where they have a relatively more negative view, a decline. We test the effects of what we label as reputation gaps in 56 business units drawn from nine service organizations and confirm our hypotheses. Among the implications of our findings are that managing reputation by elevating employee perceptions of a company's reputation above those perceived by its customers holds the potential to enhance future sales. Copyright © 2009 John Wiley & Sons, Ltd.     

政府采购前期工作的思考

政府采购也称公共采购。目前，我国政府采购制度仍处于推进阶段，政府采购队伍仍处于建设阶段，政府采购运行仍处于探索阶段。做好政府采购前期工作，应转变观念，提高认识；建立政府采购专班，制定工作规程；学习政府采购知识，提高业务素质；加强政府采购计划的编制，做好分类实施准备工作。     

信用卡透支纠纷的法律适用

近年来信用卡透支纠纷急剧上升。信用卡透支纠纷法律关系相对简单,但是在审判实践中还有很多问题难以处理。本文分别从原告主体资格、管辖法院、违约的界定、利息、复息与合法性违约金的调整、诉讼费用与持卡人应诉差旅等费用的承担、举证责任分配与转移、诉讼时效中断的认定、信用卡透支案件中的刑民交叉问题等几个方面进行针对性的分析与讨论。     

高职大学生自能发展素质培养研究

文章总结了理论界对高职大学生自能发展素质的认识和实践,并探讨了如何构建促进学生自能发展的校园环境的问题。     

An agile approach for supply chain modeling

This paper proposes the generic label correcting (GLC) algorithm incorporated with the decision rules to solve supply chain modeling problems. The rough set theory is applied to reduce the complexity of data space and to induct decision rules. This proposed approach is agile because by combining various operators and comparators, different types of paths in the reduced networks can be solved with one algorithm. Furthermore, the four cases of the supply chain modeling are illustrated.     

国际税务会计模式比较研究及对我国的启示

世界范围内大致形成了三种不同的税务会计模式,即财税完全独立的税务会计模式、财税完全同意的税务会计模式和财税相互协调的税务会计模式,本文选取了三种模式的代表国家美国、法国和日本作为研究对象进行比较分析。通过对三国会计环境的分析以及结合当前国内外经济发展形势指出我国税务会计的发展路径并为完善我国税务会计带来一点启示。     

电子商务中的安全问题及解决方法

互联网是电子商务的基石,开放的互联网络使得网上交易面临多种危险。安全问题是电子商务的核心和关键问题,总的来说涉及网络安全和商务信息安全两方面,针对这两点本文提出了一些相关解决方法。