东亚国家物流发展规划对我国的启示

物流业是影响整个国家经济运行效率与质量的复合型产业。新时期我国物流业仍然面临严峻挑战,抓住我国物流业发展契机,优化升级物流产业结构,对于我国转变经济发展方式、提升国际竞争优势具有重要战略意义。东亚国家物流业市场开放较早,应借鉴其在国家物流规划层面的做法,加速制定物流总体规划推动计划,建立实施保障体系,改善现有物流宏观管理机制,规范行业标准,探索物流发展方式,创新供应链营运模式,加强先进物流技术的开发应用,优化技术结构,发展亚洲绿能低碳技术,构筑国际物流枢纽基地,推动我国物流业快速发展。     

人口老龄化与社会保障制度可持续发展

高速、高龄、数量大、发展快、超前性是浙江人口老龄化程度高的具体表现。抓住机遇,迎接挑战,发展经济,增强对人口老龄化的承受能力;完善健全社会保障制度和体系,平稳过渡人口老龄化进程。     

浅析石油价格上涨成因及对我国经济的影响

2004年以来,国际油价一直处于攀升态势,世界性的石油价格指数持续高位运行,已经对我国经济及能源战略产生了一定的影响。深入剖析石油价格上涨的背景成因,探讨油价上涨对我国宏观经济及相关产业的负面影响,并提出积极应对石油价格上涨的措施和建议,这是本文作者论述的主要观点和内容。     

经调解产生的国际商事和解协议的执行困境与突破——兼论《新加坡调解公约》与中国法律体系的衔接

经调解产生的国际商事和解协议因缺乏统一高效执行机制而使其高效、经济、友好地解决国际商事争议的优势难以充分彰显。新近生效的《新加坡调解公约》为国际商事和解协议的统一高效执行提供了国际法律框架。中国尚未建立完整的调解立法体系,更没有独立的商事调解法,也未形成专业化和职业化的调解队伍,还未培育出成熟的社会诚信体系,有碍国际商事和解协议的执行。为有效应对国际商事和解协议的执行困境,在中国已签署《新加坡调解公约》的背景下,建议积极研究该公约与中国法律制度的衔接问题,完善商事调解法律规范并适时制定独立的商事调解法,建立专职调解员队伍,培育成熟的社会诚信体系。     

高职高专物流专业计算机基础精品课程建设实践探讨

本文根据《中国高职院校计算机教育课程体系2007》精神,结合高职高专物流类计算机基础面向应用的特点,对目前计算机基础课程提出了一系列的改革建议。提出了从教学内容、教学方法、教学手段、实验教学、考核评价方式、教材建设和教师队伍建设等方面加强计算机基础精品课程的建设。     

A Model of Business Ethics

It appears that in the 30 years that business ethics has been a discipline in its own right a model of business ethics has not been proffered. No one appears to have tried to explain the phenomenon known as ?business ethics’ and the ways that we as a society interact with the concept, therefore, the authors have addressed this gap in the literature by proposing a model of business ethics that the authors hope will stimulate debate. The business ethics model consists of three principal components (i.e. expectations, perceptions and evaluations) that are interconnected by five sub-components (i.e. society expects; organizational values, norms and beliefs; outcomes; society evaluates; and reconnection). The introduced model makes a contribution to the creation of a conceptual framework for business ethics. A few tentative conclusions may be drawn from the introduced model of business ethics. The model aspires to be highly dynamic. The ultimate outcome is dependent upon the evolution of time and contexts. It is also dependent upon and provides reference to the behaviours and perceptions of people. The model proposes business ethics to be a continuous and an iterative process. There is no actual end of the process, but a constant reconnection to the initiation of successive process iterations of the business ethics model. The principals and sub-components of the model construct the dynamics of this continuous process. They provide guidance on what and how to explore our common efforts to understand the phenomenon known as business ethics. The model provides opportunities for further research in the field of business ethics.     

电子商务软件维护成本估算方法研究

估算电子商务软件的年运行维护成本,对于维护人员安排和资金预算具有重要意义。通过论述电子商务的特点,从技术和非技术两个方面分析影响软件维护成本的十二条因素,以表格方式列出影响维护成本因素的工作量权重,建立了软件维护基本成本模型和改进成本模型,给出估算实例并对估算结果进行分析及给出了提高精度的方法。     

基于控制目标的企业内部控制体系框架设计与实践

企业内部控制体系设计的起点是选择控制目标,从业务流程入手,以风险的识别、评估和应对为主线,重整流程,施以信息化应用,推动配套的制度重整、组织架构重整和管理模式重整,设计内部控制评价作为制度保障,并用S公司的案例论证了风险管理为主线,流程管事、制度管人的设计路径的可行性和合理性。同时,在内部控制设计中,还应注意领导重视、会计部门地位高低和企业文化建设等问题。     

Cultural Paradox in Advertising: Evidence from Finland

This study examines whether the use of appeals in advertisements can be attributed to cultural practices or values. A convenience sample and a survey method were used to collect data from professionals and students living in Finland. Results show that in Finland cultural practices are more hierarchical and masculine than Hofstede's cultural values. Furthermore, advertisers use significantly more high power distance and masculinity appeals than low power distance and feminine appeals. These frequently used appeals are associated with cultural practices rather than cultural values. These findings suggest that due to the value paradox, cultural practices explain the reflection of culture in advertising.     

Factors affecting the breadth and depth of e-procurement use in small and medium enterprises

Organizations differ in the range of e-procurement functionalities they use (breadth of use) and in how much they rely on e-procurement (depth of use). Nonetheless, factors affecting the breadth and the depth of e-procurement use have never been studied in a single context. Therefore, it is unclear whether the differences between the effects discovered in past studies are due to the difference between the breadth and the depth of use, or to the difference between contexts. We test the effects of factors potentially affecting the breadth and the depth of e-procurement use in a single context, using data from 151 small and medium enterprises (SMEs) in the manufacturing sector in New Zealand. The results indicate that the breadth and the depth of use of e-procurement in business organizations are influenced by different factors. Perceived relative advantage of using e-procurement, plus external pressure from suppliers and competitors to use e-procurement, result in the use of a broader range of e-procurement functionalities – in a greater breadth of e-procurement use. However, the extent of an organization’s reliance on e-procurement in organizational purchasing (i.e., depth of e-procurement use) is driven by compatibility of e-procurement with organizational values, practices, technology infrastructure, and strategy. Arguing that in order to benefit fully from e-procurement, an organization needs to integrate it deeply into its operations, we conclude that managers evaluating new e-procurement technologies should consider their compatibility with organizational norms and practices.