我国承接软件外包的发展现状和对策建议

在新一轮的全球产业转移中,软件外包已经成为一种新兴的服务贸易模式,并且正在迅猛发展。当前,我国承接国际软件外包过程中,缺少高素质的软件架构和项目管理人才,国际市场开拓能力低,我国软件企业规模小,产业链不完善。加快我国承接软件服务外包,要加大CMM、ISO等各类认证力度。通过各类认证。切实提高企业的软件开发流程管理能力,政府要加强知识产权、商业秘密和个人隐私保护的力度,完善知识产权保护机制,快速形成一定规模的开发能力,做大海外市场。     

THE OPTIMAL LISTING STRATEGIES IN ONLINE AUCTIONS

This article proposes a unified framework to completely characterize the seller's optimal listing strategy in the online auction as a function of her rate of time impatience. Specifically, the fixed‐price listing, the regular auction, and the buy‐it‐now (BIN) auction are each a solution of the seller's single optimization problem under different values of the rate of intertemporal discount: The perfectly patient seller adopts the regular auction, the sellers with a medium range of time impatience adopt the BIN auction, and the most impatient of sellers adopt the fixed‐price listing. Moreover, under mild conditions, the reverse price is inversely related to the value of the seller's discount factor, either within or across formats. This in turn implies that the posted price in the fixed‐price sale is greater than the reserve price of the BIN auction, followed by that of the regular auction. These predictions offer clear empirical implications.     

面向企业实际 总结实践经验 提高企业会计管理和学术理论水平

各位来宾、女士们、先生们,上午好! 首先,我代表中国会计学会,向出席这次学术年会的财政部领导、专家学者、新闻界代表以及美国会计学会、韩国会计学会的嘉宾表示热列欢迎! 今天,我们为了一个共同的话题相聚在一起,探讨会计理论与实践研究、会计改革和发展、会计教育等问题,我感到很高兴.伴随着改革开放的日益深化和经济快速发展,会计科学出现了空前繁荣的局面,年会上交流的论文二百余篇,对会计界取得的新成就,表示热列的祝贺.     

推广应用新"课型"与高职高专教育教学质量研究

高职高专的办学目标是为社会培养具有较强实践能力的技术应用型人才,对传统的教学模式进行改革是适应高职高专面向社会、服务大众,以能力为本办学特点的迫切需要.本文对在高职高专推广应用新“课型”的起因、具体实施过程和方法进行了研究与探讨,并对其教育教学效果进行了分析和评价,总结了新“课型”的局限性及应用中应遵循的原则和面临的困难.     

中国高尔夫高等教育的基础建设与实践

我国高尔夫教育经过近十年的发展虽然取得了一定成绩,但无论职业教育,还是学历教育的质量和规模都不能适应高尔夫产业发展的需要。本文通过分析高尔夫教育中存在的主要问题,探讨了提升高尔夫教育质量的基础建设途径。     

农业企业化——中国农业现代化的必由之路

“农业企业化”的基本思想就是以“企业”的管理经营方式来经营我国的农业。即以当前我国的每一行政村为单位,创立农业企业集团,以现代企业的管理方式进行农业企业的管理,以现代企业的经营方式进行农业企业的经营。农业企业自主经营自负盈亏。发挥集团之优势参与社会主义市场经     

全域土地整治的“反规划”思路探讨

为应对资源承载趋紧、生态环境约束大和粮食安全等问题,以及生态文明建设、城乡一体化战略发展需求,全域整治成为土地整治内涵功能变化新的特征,也是指导土地整治实践的重要思想和亟待深化探索的重要举措。文章从全域土地整治概念出发,运用文献整理及归纳推理的研究方法,分析了全域土地整治突出全地域空间和综合部署的重要性,详细阐述了"反规划"理念对全域土地整治的指导借鉴作用和关注重点,提出了"反规划"理念下全域整治的目标、途径和方法流程。研究指出,全域土地整治应采用逆向规划方法,通过对全域土地系统与景观生态过程的整体诊断,优先建设生态基础设施,然后确定土地整治的工程建设目标和内容,维护土地生态系统的完整性。该文所阐释的通过反规划途径来营造健康土地环境目的的全域土地整治思路,可为深化土地整治探索,推动我国土地整治向景观生态型土地整治转变提供理论参考。     

The Effects of Thought Suppression on Ethical Decision Making: Mental Rebound Versus Ego Depletion

Although thought suppression is a commonly used self-control strategy that has far-reaching consequences, its effect on ethical decision making is unclear. Whereas ironic process theory suggests that suppressing ethics-related thoughts leads to mental rebounds of ethicality and decreased unethical behavior, ego depletion theory suggests that thought suppression can lead to reduced self-control and increased unethical behavior. Integrating the two theories, I propose that the effect of thought suppression on unethical behavior hinges on the content of the suppressed thoughts. Participants who suppressed ethics-related [-unrelated] thoughts engaged in less [more] cyber bullying (Experiment 1), cheating (Experiments 2–3), and dishonesty (Experiment 4) compared to participants in the control conditions. Explicit (Experiment 3) and implicit (Experiment 4) moral awareness was found to mediate this moderated effect. Experiment 4 further demonstrated that suppressing ethics-related thoughts reduces self-control performance on a subsequent amoral task, but not on subsequent ethical decision making.     

Employee satisfaction,customer satisfaction,and financial performance: An empirical examination

The purpose of this study is to examine the relationship between employee satisfaction and customer satisfaction, and to examine the impact of both on a hospitality company’s financial performance utilizing service-profit-chain framework as the theoretical base. Specifically, this study explores four major relationships: (1) the direct relationship between customer satisfaction and financial performance; (2) the direct relationship between employee satisfaction and financial performance; (3) the direct relationship between customer satisfaction and employee satisfaction; and (4) the indirect relationship between employee satisfaction and financial performance. Furthermore, this study examines the mediating role of customer satisfaction on the indirect relationship between employee satisfaction and financial performance. Data for this study was collected from employees, customers and managers of three- and four-star hotels. Structural equation modeling (SEM) with a two-step approach was utilized to empirically test the proposed hypotheses and the relationships between the constructs. Findings suggest that while customer satisfaction has positive significant impact on financial performance, employee satisfaction has no direct significant impact on financial performance. Instead, there is an indirect relationship between employee satisfaction and financial performance, which is mediated by customer satisfaction.     

农业企业化经营的探讨

自改革开放以来,农业为我国经济的快速发展做出了巨大贡献,但我国农业发展面临许多困难。实现农业企业化经营是新时期农业和农村经济发展的必然趋势,也是提高农业生产积极性、提高农民收入的必然选择。为促进农业企业化经营在农村进一步发展,必须制定相应的对策和措施。