化学工程与工艺专业面向21世纪人才培养方案研究与实践

化学工程与工艺专业培养高素质、适应21世纪要求的本科教学培养方案,在理论教学、实践环节和课外科技活动等方面进行了系列的整合。整合课程包括人文社科、自然科学、机械、电子与电工、化学、化工、专业特色课程以及工程设计等,基本实现了数学、英语、计算机、工程实践等的不断线,既压缩课时,又有利加强学生综合素质,培养创新能力。     

Validating the international tourist role scale

This study was designed to validate the international tourist role scale and the three dimensions it revealed. The purpose of this attitudinal scale was to measure the tourist role typology. United States adult outbound tourists flying with 11 major airlines returned useful questionnaires. This study validated the role scale as a reliable one that properly identified three conceptual dimensions of international tourist typology and successfully provided measures of tourists’ novelty-seeking preferences on the three dimensions. The study demonstrated, however, that the scale would measure the novelty-seeking preferences of international tourists more effectively if it were supplemented by other measures.     

Limits to community participation in the tourism development process in developing countries

This study deals with a normative concept of participatory development approach, which originates in the developed world. In particular, it analyses and explains the limitations to the participatory tourism development approach in the context of developing countries. It was found that there are operational, structural and cultural limits to community participation in the TDP in many developing countries although they do not equally exist in every tourist destination. Moreover, while these limits tend to exhibit higher intensity and greater persistence in the developing world than in the developed world, they appear to be a reflection of prevailing socio-political, economic and cultural structure in many developing countries. On the other hand, it was also found that although these limitations may vary over time according to types, scale and levels of tourism development, the market served, and cultural attributes of local communities, forms and scale of tourism developed are beyond the control of local communities. It concludes that formulating and implementing the participatory tourism development approach requires a total change in socio-political, legal, administrative and economic structure of many developing countries, for which hard political choices and logical decisions based on cumbersome social, economic and environmental trade-offs are sine qua non alongside deliberate help, collaboration and co-operation of major international donor agencies, NGOs, international tour operators and multinational companies.     

纳税影响会计法的具体运用

本文根据纳税影响会计法的核算原理,介绍了一种简便适用的操作方法。     

找准发展与经济结构调整良性互动的结合部

本文就如何在发展中进行结构调整,在结构调整中推进发展进行分析。结合十五届五中全会精神,笔者认为,要找准发展与经济结构2调整良性互动的结合部,发挥市场及市场机制的作用,进一步完善社会主义市场经济体制。     

降低成本增效益 提高市场竞争力——广西贵港甘化股份有限公司深化企业改革整顿的启示

利用降低成本来增加效益 ,以提高市场竞争力 ,是贵港甘化股份有限公司的成功启示。其做法 :实行成本否决 ,强化成本管理 ;加强购销成本管理 ;因事设岗 ,精简机构 ,减员增效 ;向科技要效益 ,进一步降低成本 ;创名牌上质量 ,提高市场竞争力。     

先秦诸子消费观评析

先秦诸子百家争鸣是中国历史上思想最活跃的时期之一。中国以后的政治、伦理、经济、消费等思想理论均发韧于此,本文拟就先秦诸子中主要代表人物孔子、墨子、管子、荀子的消费思想作一简要评述     

元代安徽地区的土地开发与利用

元代安徽地区的官田和民田多得到了有效开发与利用。官田主要用于充当职田、屯田、赐田、草场、牧地等,占有主体为封建国家。在官田中,屯田最发达,分布广,延续时间长,在全国具有重要地位。民田占有主体为官僚地主、一般富户地主、宗族地主、自耕农、民办学校、寺院等,呈现多元化特征。在民田中,族田、学田较发达,地域特色明显。在官、民田中,租佃制经营方式十分流行,地租形态以实物地租为主,也存在货币地租,但不普遍。     

日韩对华直接投资的产业转移比较

日本和韩国近年来对我国的直接投资规模不断扩大,其产业转移的趋势已经影响到我国的产业结构。文章根据日本和韩国对华直接投资的变化,从产业转移的动机、产业转移的行业分布、产业转移的主体构成以及产业转移的区位分布等四个方面,对日本韩国产业转移的特点进行分析与比较,从而为我国合理利用外资,促进我国产业结构升级提供参考。     

顺酐国内外生产现状与发展趋势

世界顺酐工业正由苯法合成向正丁烷法合成转变，正丁烷法的生产能力已占顺酐总生产能力的80%，我国顺酐消费需求发展迅速，生产工艺仍以苯法为主，我国应立足于苯法生产，并做好向正丁烷法转变的技术准备，不断改进工艺淘汰小规模不经济顺酐装置，增强竞争能力。