高校不同校区办公自动化系统的构建方案

自1999年普通高校扩招后，很多高校都设立了两个或多个校区。这使高校的管理人员在不同校区之间穿梭奔忙，浪费了不少时间。如若能利用硬件和网络将不同校区的计算机实现互联，采用统一的软件进行管理，则可在多个校区之间建立统一的自动化办公环境。本文以一个开发实例介绍构建方案。     

以产业结构调整应对加入WTO后的就业难题

本文分析了加入 WTO对我国主要产业就业中短期的表象影响和长期的深层次影响 ,借鉴了世界性产业结构调整大趋势 ,深入进行了加入 WTO与我国产业结构调整和加入 WTO与我国就业形势的互动思考 ,并提出了以产业结构调整应对入世后的就业难题的策略建议。     

折旧方法对盈亏平衡点的影响分析

分析了折旧方法对静态盈亏平衡点及动态盈亏平衡点的影响，结果表明，不同的折旧方法对盈亏平衡点的影响很大。     

医学学生临床技能培训的探讨

探讨强化临床医学专业学生实践技能方法，提高医学生临床应用能力和技能操作水平，提高医院带教老师和病人对学生的满意度。选择2003级临床医学专业43名学生为研究对象，设计实习前强化训练内容和方法，逐项进行训练，随机抽样测试并对比强化训练前后学生技能成绩。通过实习前强化训练，学生体格检查技能成绩、病历书写及医嘱等合格率与强化训练前相比有显著的差异性（P〈0．01）。对医学生开展实习前强化训练，是提高医学生临床应用能力及实践技能水平的有效方法，具有一定的实用价值。     

Globalization, marketing resources, and performance: Evidence from China

Two important areas are underexplored in the relationship between marketing resources and performance. First, the subject has been primarily investigated in the context of Western countries, and inadequate attention has been given to emerging economies. Second, despite the recent growth in globalization, the moderating role of globalization on the link between marketing resources and performance has not been investigated. Addressing these important gaps, this article focuses on an emerging economy (China) and explores the moderating effect of globalization on this link. Specifically, the authors develop several hypotheses highlighting the moderating role of globalization activities (global product sourcing, global market seeking, and global partnership) on the link between marketing resources (market orientation, entrepreneurial orientation, and innovative capability) and firm performance. The findings of the moderating role of globalization provide several important implications for marketing theory development and managerial practice. Xueming Luo (luoxm@uta.edu) is an assistant professor in the Department of Marketing in the College of Business Administration at the University of Texas at Arlington. Before joining the University of Texas at Arlington faculty, he was on the faculty of the State University of New York at Fredonia. His research has appeared in various journals, including theJournal of Business Research, the International Journal of Research in Marketing, the Journal of Advertising Research, the Journal of Interactive Advertising, and Industrial Marketing Management. K. Sivakumar (Ph.D., Syracuse University; k.sivakumar@lehigh. edu) is the Arthur Tauck Professor of International Marketing & Logistics and a professor of marketing at Lehigh University. Prior to joining Lehigh in 2001, he spent 9 years at the University of Illinois in Chicago. His research interests include pricing, global marketing, and innovation management. His research has been published or is forthcoming in theJournal of the Academy of Marketing Science, the Journal of Marketing, the Journal of International Business Studies, Decision Sciences Journal, Marketing Letters, the Journal of Business Research, International Marketing Review, the Journal of Product Innovation Management, Pricing Strategy & Practice: An International Journal, Psychology & Marketing, and other publications. He has won several awards for his research (including theDonald Lehman Award) and is on the editorial board of several scholarly journals. He has won outstanding reviewer awards from two journals. Sandra S. Liu (liuss@purdue.edu) is an associate professor in the Department of Consumer Sciences and Retailing at Purdue University. She received her Ph.D. from the University of London, and her current research interest focuses on strategic marketing issues in the context of customer contact, including knowledge management in a corporation in transition and sales management in a knowledge economy. With her extensive industry experience, she has written a number of books and journal articles, which have appeared in theInternational Journal of Research in Marketing, the Journal of Business Research, theEuropean Journal of Marketing, Marketing Intelligence and Planning, among others.     

中国地区间财力差异的度量及分解

首先采用以人口为权数的加权变异系数对地区间财力差异进行了度量.随后提出财力的初次分配和再分配的概念,检验了财力的初次分配中不同财政收入项目及财力的再分配中不同转移支付项目对财力不平等的贡献率.认为对财力差异起主要作用的是财力的初次分配即财政收入,起次要作用的是财力的再分配即中央转移支付,其中,将营业税划归地方税、税收返还等保持既得利益的转移支付是造成地区间财力差异的主要原因,并且随着经济的发展这将导致地区差距的进一步扩大.     

论债务人以对外投资清偿债务的纳税调整

企业债务重组业务中，债务人以短期投资、长期投资清偿债务，由于会计处理与税务处理各自的依据不同，两者之间存在着差异，企业在所得税计算和申报时，要进行纳税调整。本文试图通过比较、分析，归纳出调整的内容和数量-以便企业更好地执行国家的会计、税收等法律、法规和规章制度。     

现代企业制度下如何当好企业领导的思考

在现代企业制度条件下如何当好企业领导是一个新的课题。本文提出现代企业制度要求有现代企业领导者,而当好现代企业领导者,必须以人才为根本,抓好人力资源的开发和利用;必须努力提高企业领导者的领导水平,同时要强化创新意识,开拓创新实践。     

重庆城市步道人性化生活空间的重塑--重庆市渝中区水厂至长江滨江公园步道环境设计

城市中心舒适的步行方式会改善交通、复兴经济和提高环境质量,为使用者创造具有魅力的中心区形象,回归传统交往空间所传达出的人情味和亲切感.通过对重庆市渝中区水厂至长江滨江公园步道进行实地调研,对如何重塑山地城市步道人性化生活空间进行了研究和思考,主张在山地城市步道环境改造上要注重历史的延续、文化的保护和空间的再造等.     

完善我国财政转移支付法律制度的探讨

转移支付是财政支出的重要组成部分,如何规范和监督转移支付对我国实现社会公平,构建和谐社会具有重要意义,而目前我国的财政转移支付的法律散见于不同时期的部门规章中,缺乏统一、全面、权威性较高的财政转移支付法规.我国财政转移支付制度方面和法律层次方面均存在问题,结合当代世界主要发达国家在财政转移支付立法方面的成功经验,提出对我国财政转移支付立法的构想.