基于USB接口的红外遥控技术

本文介绍了一种基于USB的红外遥控技术的设计方法,使用的USB接口芯片是Phlips公司的PDIUSBS12,这是一款性价比很高的芯片,使用的单片机为P89C58。使用VB来编写上位机控制程序。整个系统能够利用无线技术实时与Pc机进行通信,便捷、灵活、高效地控制主机,并且采用USB技术,成本低,通信速率高,支持热插拔,可广泛应用于教育教学、工业控制的领域。     

转型后的增值税费用化会计处理方法探讨

本文在已有研究成果的基础上,以增值税的费用实质及其会计目标为起点,借鉴所得税会计的有关原则,采用"财税适度分离"的会计模式和"价税并流、账内循环"的方法,设计了"消费型增值税"费用化处理的基本框架,旨在促进增值税会计的改革与完善.     

Identification-commitment inventory (ICI model): confirmatory factor analysis and construct validity

The aim of this study is to confirm the factorial structure of the Identification-Commitment Inventory (ICI) developed within the frame of the Human System Audit (HSA) (Quijano et al. in Revist Psicol Soc Apl 10(2):27–61, 2000; Pap Psicól Revist Col Of Psicó 29:92–106, 2008). Commitment and identification are understood by the HSA at an individual level as part of the quality of human processes and resources in an organization; and therefore as antecedents of important organizational outcomes, such as personnel turnover intentions, organizational citizenship behavior, etc. (Meyer et al. in J Org Behav 27:665–683, 2006). The theoretical integrative model which underlies ICI Quijano et al. (2000) was tested in a sample (N = 625) of workers in a Spanish public hospital. Confirmatory factor analysis through structural equation modeling was performed. Elliptical least square solution was chosen as estimator procedure on account of non-normal distribution of the variables. The results confirm the goodness of fit of an integrative model, which underlies the relation between Commitment and Identification, although each one is operatively different.     

Franchise branding: an organizational identity perspective

Despite the call for increased theoretical diversity in franchising research, the incorporation of organizational theory into this literature has been minimal. In response, we examine how aspects of organizational identity are represented in franchisee recruitment Web sites. We develop the concept of franchise branding to understand how franchisors position franchise opportunities to attract potential franchisees. We find that firms in the Franchise 500 use more language associated with market orientation, entrepreneurial orientation, and charismatic rhetoric when compared to a sample of lower-performing franchises. We also examine the impact of franchisor size and age to examine how liabilities of size and newness impact language use. We find that larger firms tend to use more rhetoric but detect no significant differences based on age. We conclude by discussing future possibilities for incorporating additional theoretical perspectives into the franchising literature.     

我国城市公共交通行业的 政府规制改革亟待深化

城市公共交通行业的技术经济特征决定了政府对该领域进行规制的必要性,但我国城市公共交通行业的政府规制在管理体制、补贴制度、价格机制、法律法规等方面都存在一系列问题,亟待改革。主要思路是：加强公共交通的法制建设,使规制改革有法可依;组建相对独立的规制机构,提高政府规制效率;建立适当的竞争引入机制,形成有序竞争的市场格局;设计合理的价格机制,兼顾企业和消费者等各方利益;设计合理的财政补贴制度,激励企业改善服务,提高运营效率;建立有效的外部监督机制,监督、约束规制机构等。     

高职服装设计与营销专业建设研究与实践

文章从服装行业发展对高职服装设计与营销专业的需求现状出发,阐述高职服装设计与营销专业要顺应时代发展,加强专业建设,突出专业特色;及时调整培养方案,创新教学体系,改革教学方法和手段;注重实践能力的培养,提升学生的职业综合能力,树立为市场和企业服务的意识。     

从清前期日照海上贸易看当代中国对外开放

分析对比清前期两个阶段不同的海洋政策对日照经济发展的影响,指出,实行对外开放、加强海上贸易对于沿海口岸乃至于整个国家发展具有增加税收、改善地方财政状况、增加人民收入、调整经济结构、带动港口城镇发展的作用。     

Forecasting in an Extended Chain‐Ladder‐Type Model

Reserving in general insurance is often done using chain‐ladder‐type methods. We propose a method aimed at situations where there is a sudden change in the economic environment affecting the policies for all accident years in the reserving triangle. It is shown that methods for forecasting nonstationary time series are helpful. We illustrate the method using data published in Barnett and Zehnwirth (2000, pp. 245–321). These data illustrate features we also found in data from the general insurer RSA during the recent credit crunch.     

中国利率市场化的宏观效应研究

我国已经形成了市场利率、管制利率并存的双轨利率体系,市场化利率一定程度上促进了我国的经济增长．管制利率则对我国经济增长具有一定的抑制效应,但2004年10月贷款利率上限放开后,这种抑制有所减弱。同时,在市场利率和管制利率并存的双轨利率体制下,整个利率体系是割裂的、扭曲的,市场利率信号不能在金融体系中有效传导,因此无法有效引导实体经济的调整。     

欧洲债务危机对吉林省对外贸易的影响

2009年12月欧洲债务危机爆发以来,希腊、比利时、意大利和西班牙等国先后陷入危机,多国面临国际信用评级下调。目前,欧债危机愈演愈烈,由于吉林省对外贸易往来中欧盟份额较大,其中进口比重已超过60%,因此此次欧债危机对吉林省对外贸易影响不容忽视。相关企业如何积极趋利避害,因势利导,有效应对危机,相关管理部门如何宣传引导,鼎力扶持,促进吉林省对外贸易健康发展,值得密切关注与思考。