矿业权价款只是国家出资勘查资本权益的回报——对矿业权价款制度扩大化的思考及建议

我国的矿业权价款制度是在特定历史条件下建立的,其本质是国家出资勘查资本权益的回报。近年来,矿业权价款制度的法定内涵已被全面突破,且愈演愈烈。矿业权价款制度扩大化,不仅直接干扰了以"维护国家对矿产资源的财产权益"为基本功能的资源补偿费制度的实施,而且已成为急功近利的饮鸩止渴之举,"以矿生财"的托词,实际上也是矿业权市场秩序混乱的源头之一。矿业权价款制度扩大化其深层次原因是理论混淆和认识误区,亟待进行理性思考并予以整顿规范。     

价值链治理模式及其拓展研究

格里芬价值链治理模式是目前价值链治理理论中经典的理论模型,但是在新的历史背景下,在产业集群中存在着特定的人文因素和新时期行业协会、政府等公共机构政策都对价值链治理及其价值链上利润的分布产生了重要的影响。本文在格里芬价值链治理模式决定的因素上进行拓展,加入人文因素和公共机构权力因素来进一步完善其治理模式。     

Topical coverage in internal auditing: academic versus practitioner perceptions

This study reports the results of research that investigates whether a gap may exist between academic content and practitioner needs in the area of internal auditing within the USA. Questionnaires were sent to internal auditing faculty and practitioners to identify and quantify the perceived importance of 25 different internal auditing topics, as well as the use of case studies and practitioner classroom visits as pedagogical techniques. Groups were in substantial agreement on the relative importance of the topics. However, some specific topic differences were noted, with educators placing more importance on items including engagement planning, preliminary surveys, audit programmes, risk management and fraud. Practitioners placed more importance on the qualities desired in staff internal auditors, Certificate in International Auditing (CIA) examination preparation, and computer auditing. In addition, there was considerable agreement between the two groups on the use of case studies in the classroom, as well as classroom visits from practicing internal auditors.     

试论高等教育的麦当劳化

麦当劳文化席卷全球,麦当劳企业机制日益渗透于社会的组织机制中。本文分析了高等教育大众化过程中的麦当劳化表征,包括它的含义及影响,对现代社会带来的进步意义,分析各种消极意义,进一步探讨了高等教育麦当劳化的负面影响,希望能引起高校工作者的警惕。避免它给我国高校工作带来这样或那样的麻烦,为广大学生的成长开辟一条健康的成长道路。     

Master's Level Education in Business Marketing: Quo Vadis?

ABSTRACT

Given the paucity of knowledge on the state of business marketing education at the master's level, we conducted an exploratory survey of instructors at selected universities in North America and Europe. We supplemented results from this survey with discussions with our colleagues who teach business marketing at the master's level, and a review of articles on master's level programs.

Through our investigations, we discovered that there is a shortage of management cases that address contemporary issues in business marketing. We learned that nearly half of survey participants do not use a textbook and that the remaining participants use a wide variety of textbooks. We observed that many instructors still teach business marketing courses from a traditional functional perspective. Instead, we believe that business marketing courses must address a host of emerging issues such as value and its assessment, business process reengineering, global marketing, working relationships and business networks, and cross-functional coordination issues, among other things.

We believe that scholars can rejuvenate the discipline by tailoring business marketing courses to the new generation of accelerated master's programs, by creating a network for sharing information on new cases and teaching materials, and by writing more relevant and timely business marketing cases. Finally, we believe that the time is right for a faculty consortium on teaching business marketing.     

当前职业院校审美教育的现状分析及解决途径

审美教育即美育是职业素质教育的有机组成部分,它对培养高素质人才具有重要作用,正日益受到人们的关注。但当前由于多种因素影响,很多职业院校依然在误读与忽视美育,学生审美素养不容乐观,这就需要广大教育者转变观念,加大对美育的研究与宣传,找出问题所在,及时采取有效对策,提升学生综合素养,切实促进职业教育改革的深化。     

An Overview of Russia's Largest Corporations Abroad

SUMMARY

Russian outward foreign direct investments have grown rapidly during the past few years. The natural-resource based companies have been the main drivers of the international growth of the Russian economy. Whereas the leading companies in oil, gas, and metal industries already rank among the top global players, the manufacturing and telecommunication industries are increasingly catching up and seeking for growth outside the Russian borders. The current article seeks to provide an overview of the international activities of the leading Russian companies in several industrial sectors with additional policy conclusions regarding the internationalisation patterns of Russian enterprises.     

Adolph Lowe on Freedom,Education and Socialization

The lifework of Adolph Lowe (1893–1995) was greatly motivated by his struggle with the problem of “freedom and order”. This paper explores Lowe's largely overlooked and under-examined writings on education and political philosophy, important components of his “political economics”. Lowe's concern with the socialization function of education is highlighted and related to his notion of “spontaneous conformity, as well as the ideas of Vygotsky on imaginative children's play and C. S. Peirce on habit-change. Taking Gorman's critique of Schutz's conception of freedom as a point of departure, and drawing on the work of C. Wright Mills, Lowe's own conception of freedom is critically examined. For Lowe, the stronger the commitment to community, the greater is the possibility for individual autonomy without the threat of social disruption.     

The weak human and the saving grace of the welfare state: German pupils’ perception of future social change and drivers of change

Social change has often been seen as a desired goal of critical pedagogy. Interestingly; there is little research about how pupils in Germany perceive the concept of social change and what drives social change. This article presents the outcome of a three year long research project that aimed to analyse how a sample of German pupils makes sense of social change and what forces drive social change in society through future narratives (written assignments and interviews). The study finds that pupils have an implicit and explicit understanding of politics and the state as a driving force, but that this is challenged by external drivers such as the global economy/technology and internal drivers such as human self-interest/egoism and insecurity/fear. In this study, the pupils often describe the present economy as being organised and the future economy to become more and more disorganised. Using future narratives in critical pedagogy can be a way to work more closely with the students and their perceptions of social change and drivers of change.     

成果为本教育的发展与实践

成果为本教育是近年来在经济合作与发展组织成员国与地区得到快速发展的一种教育思想。本文阐述成果为本教育的内涵、发展、原则和香港中文大学的实证研究,阐述成果为本教育面临的挑战及给予我们的启示。