公路施工企业内部会计控制分析

我国加入WTO后,经济发展突飞猛进,公路施工企业面临着激烈的竞争.如何在众多的竞争对手中脱颖而出,立于不败之地,已经成为公路施工企业所面临的严峻问题.对此,建立适合公路施工企业的财务内部会计控制体系显得十分必要.将施工企业内部会计控制与施工的进度、质量、安全等因素综合考虑,才能实现效益最大化的目标.     

关于旅游供应链研究中几个问题的思考——兼与路科同志商榷

旅游供应链的研究在国内是一个较新的领域和课题,诸多学者在这方面已经作了许多积极和有意义的研究,本文试对当前旅游供应链研究中的供应链模式、旅行社在供应链上的定位等问题作初步探讨,同时就有关问题与路科同志商榷.     

Are Chinese nationals’ attitudes to wildlife tourist attractions different from those of other nationalities?

Many wildlife tourist attractions (WTAs) have negative impacts on animal welfare and species conservation. In the absence of regulation, raising standards requires tourists to create market pressure by choosing to attend WTAs with benefits for wildlife. We surveyed respondents from five countries – China, Australia, Canada, UK, and USA – to quantify how attitudes to captive animals, and towards WTAs’ outputs and standards, may vary with nationality. Our aim was to provide a firm basis for behaviour change interventions to alter current patterns of tourist consumption of WTAs. All respondents agreed on the importance of conservation and animal welfare, but Chinese respondents were twice as likely to believe that WTAs would not be allowed to exist if they were bad for animals, and that WTAs’ promotional materials were reliable indicators of welfare and conservation standards. These findings indicate Chinese respondents had fundamentally similar attitudes to those from the other countries, but differed in how those attitudes were likely to be applied. Chinese tourists may experience more barriers to aligning their actions with their values with respect to WTAs. Removing these barriers may require information campaigns to highlight the lack of regulation, and the unreliability of some WTAs’ promotional materials and tourists’ reviews.     

也论区域旅游合作的动力机制——兼与靳诚等同志商榷

本文对研究者建立的一个区域旅游合作动力机制模型进行了分析,指出了其中存在的问题,提出了对区域旅游合作动力机制新的理解.本文将区域旅游合作的动力机制理解为区域基础条件和旅游市场对旅游企业或政府产生作用并促使他们采取合作行为的机制.     

Local cuisines and destination marketing: cases of three cities in Shandong,China

This study analyzes how the three cities of Jinan, Qingdao, and Qufu in Shandong Province of China use their cuisines in promoting their destinations. Based on a critical review of previous studies, a conceptual framework was developed, which included five closely related areas: foods, beverages, dining, farming, and food festivals. All related texts, images, videos, brochures, booklets, and websites designed to market these three cities were content-analyzed. The study findings suggest that all the three cities have not yet fully utilized their cuisines in their destination marketing efforts. Although some of their culinary resources appear in their marketing materials, the local cuisines of these three cities are not yet skillfully integrated into their marketing efforts. The present study offers specific theoretical and practical implications on marketing the culinary resources of destinations that are in the early stages of their development.     

基于循环经济的煤炭企业洁净煤技术指标分析与评价

本文从阐述煤炭企业发展洁净煤技术的意义入手,构建以技术、经济、环境、社会为一级指标的洁净煤技术评价指标体系,运用层次分析法对其指标进行综合评价,通过计算得出各级指标的相对权重和绝对权重,为煤炭企业循环经济发展洁净煤技术提供了可靠的依据。     

科学发展观下如何开展企业计划生育工作

人口问题,是经济社会可持续发展的首要问题。计划生育是我国的一项基本国策,在人口领域坚持科学发展观,对社会进步、经济发展有着十分重要的作用。文章对如何运用科学发展观开展企业计划生育工作进行了分析阐述。     

基于SOA的军事物流信息系统规划

研究利用SOA技术思想和体系结构,设计基于SOA的军事物流信息系统规划方案,介绍SOA的概念及体系架构优点,分析军事物流信息系统现状存在的问题,提出基于SOA的军事物流信息系统规划设计思想,给出基于SOA的总体构架,并对该体系下的主要构建模块和业务流程服务功能进行了阐述。     

施工企业机械设备经营管理探析

现代企业所采用的生产工具主要是机械设备,施工企业的机械设备是实现施工机械化的物质基础,是生产力的一个重要组成部分,文章对施工企业机械设备经营管理的内容进行了讨论。     

新时期企业思想政治工作的新思路

新时期企业思想政治工作面临诸多困扰和挑战,文章阐述了新时期企业思想政治工作面临的挑战,并提出相应的对策。