检察机关参加行政诉讼制度之构建

提起公诉和参加诉讼是检察机关介入行政诉讼的两种主要方式。本文阐述了检察机关参加行政诉讼制度之实质并在案件范围、司法程序等方面系统构建了检察机关参加行政诉讼制度。     

Understanding the Cultural Differences in Tourist Motivation Between Anglo-American and Japanese Tourists

Summary

There is considerable evidence to suggest that differences in cultural characteristics exist across the world. Among them, individualistic societies emphasize “I” consciousness, autonomy, emotional independence, pleasure seeking and universalism. On the other hand, col-lectivistic societies stress “we” consciousness, collective identity, group solidarity, sharing, and particularism. A comparative research on the motivation of tourists from different cultures may challenge current tourism research, which mainly focuses on individualism and rationalism. These values of individualism and rationalism result in underestimation of the influence of groups, norms, culture, and emotion or impulse on tourist behavior. There have been few studies which attempt to directly measure cultural characteristics and identity across culture, and to explain how these cultural characteristics play a role in creating distinctive differences in tourist motivation. Thus, this study explores (1) cultural differences underlying individualism-collectivism between Anglo-American and Japanese tourists; (2) examines the relationship of two cultural dimensions to tourist motivation, and (3) suggests management implications facing tourism industry.     

判新监督管理模式 强化工程项目监督管理

阐述了华北油田不断完善工程监督管理体系，适应工程监督管理需要；规范工程人员管理，培养高素质监督队伍：以及创新监督管理模式，强化工程项目监督管理的经验和做法。指出，适宜的监督方式是最大限度发挥工程监督作用．实现工程监督有效开展的最基本条件，华北油田形成了3种监督管理模式。     

基于矿业监管博弈的激励约束机制研究

资源型城市地方政府在执行矿业监管权时，通常由于信息不对称及矿业政策执行力度范围限定与中央政府博弈。基于由此导致的矿业生产外部性，通过分析中央政府与地方政府各自的目标偏好和效益函数，利用经济博弈论和矩阵对策，试图寻求矿业监管存在问题的原因。文章尝试在利用行为经济学“前景理论”建模的基础上，借助贝叶斯理论分析，提出贝叶斯风险成本诱导机制，进而得出在该机制的激励约束下矿业监管倾向于帕累托有效。文章最后结合研究结论给出政策建议，为制定我国的能源资源开采政策提供了重要的理论参考。     

Editorial

Technological change is altering the way educators deliver subject content. The phenomenal growth and widespread acceptance of the Internet has seen the creation of the Virtual Learning Environment (VLE) in higher education. For the ease of integration of VLEs in higher education, software companies have provided products such as WebCT and Blackboard. From a pedagogical perspective, new technologies must be evaluated in an effort to establish whether their introduction has had a beneficial impact on learning outcomes. To this end, this investigation examines the attitudes of undergraduate accounting students in relation to a number of design features and attributes of WebCT (e.g. bulletin boards, on-line assessment and chat room) as a VLE. Responses from 292 on-campus undergraduate students provided data which associates four factors with improved student motivation. This study found that student satisfaction with the use of a VLE is significantly associated with the provision of: lecture notes, bulletin board, on-line assessment and other tools (chat and video summaries). The diagrammatic representation of the variables identified in this study provides a useful reference point for those educators contemplating the implementation of a VLE.     

新型金融衍生品的风险构成及其监管缺失研究

文章通过对目前全球金融危机中暴露出的新型金融衍生产品的高风险性和监管缺失研究,认为防范新型金融衍生产品风险必须通过明确界定金融衍生品依托的基础资产标准,强化标的资产质量的基础环节监管;通过完善信息披露制度将所有创造风险和掩盖风险的机构都纳入监管的范围之内;同时,应加快对新型金融衍生品风险监管技术的研究,打破分业监管职能,建立统一监管体制,做到监管技术上的全局性、系统性和高效性。     

Leisure and antileisure in game play

Abstract

Leisure is often described as being intrinsically motivated and offering the element of choice. Although games are normally considered recreational or leisure activities, there are certain circumstances in which they take on qualities that are not only nonleisurelike (i.e., lacking in intrinsic motivation and choice) but are actually destructive to the leisure experience. It is suggested that certain aspects of game‐playing situations can destroy the leisurelike qualities of participation and result in abandonment of the activity. These aspects, which include social pressures to participate and conflicts that develop in the social and psychological environment of play, appear to erode intrinsic motivation and perceived freedom of choice.     

上海金融服务业水平的现状、问题与对策分析

金融服务业发展水平是一个金融中心发达与否的重要标志。目前,上海在金融服务意识、能力和水平上,还远远落后于世界其他国际金融中心,并成为建设上海国际金融中心的最大瓶颈。应从金融资源聚集与扩散、金融服务业引进与提升、监管与创新等三个方面,着力提升上海金融中心的服务水平。     

清代食盐流通体制中“引岸制”之分析

清政府采取"引岸制"食盐运销体制,赋予一些商人食盐垄断权,商人因之获得暴利,国家只对盐商进行管理和征税,从而使财政得到保证,进而形成了官商相互勾结共分盐利的局面。"引岸制"虽然在最初满足了国家财政和商人逐利的目的,但最终的结果是食盐商品成本上升,价格高昂,流通阻滞,进而导致国家政治进一步衰败,法制进一步瓦解。     

高校财务审核刍议

原始凭证是反映经济业务最基本的依据。对其进行审核是会计核算工作的重要组成部分,也是高校财务管理工作的基础。文中针对高校财务审核的内容,分析了高校财务审核监督的现实状况及其原因,并提出了加强审核监督职能的建议。