基于恢复力理论的“土地整治+生态”框架模型

研究目的:将恢复力思维引入土地整治,构建"土地整治+生态"概念模型,设计土地整治中恢复力建设路径,为新时代土地整治理论创新开拓新方向和基础。研究方法:文献综合分析法和逻辑推理法。研究结果:(1)土地整治的对象是一个社会生态复合系统,土地整治离不开恢复力思维,如系统性、动态性、适应性和持续性等。土地整治需要考虑系统的多尺度效应、阈值效应、适应性管理、可持续发展等;(2)恢复力的建设可作为土地整治的新目标,恢复力理论可作为生态型土地整治的理论基础;(3)实现"土地整治+生态"模式,需要在土地整治的调查、评价、规划、设计、监管全过程开展理论与技术创新,融入恢复力理论的基本观点和方法。研究结论:恢复力思维是新时代生态型土地整治的核心理念之一,恢复力理论可为"土地整治+生态"模式提供认识论基础和方法论工具。     

FASB与IASB概念框架趋同项目述评

随着经济全球化进程的加速,会计准则的国际趋同势不可挡,作为准则基石和指南的概念框架的趋同则是会计准则真正全面趋同的前提.FASB与IASB概念框架趋同项目计划分八个阶段实施,目前已在前五个阶段,尤其是第一、二、四阶段取得了重要进展.该项目表面上只是FASB和IASB的合作研究项目,但本质上却是未来世界会计标准制定权的一场争夺战.为此,我们应高度关注、积极参与,在趋同的框架中合理地植入中国因素.     

Ritual legitimation, de-coupling and the budgetary process: managing organizational hypocrisies in a multinational company

The study of participation in the budgetary cycle has formed a prominent part of the research literature concerned with the budgetary process. More recently there has emerged a body of literature concerned with exploring the political and symbolic nature of the budgetary process. The paper reports upon the outcomes of an empirical study of the introduction of `budgetary participation' in a division of a European subsidiary of a large North American car manufacturer. We detail the long process of consultation and negotiation within the subsidiary, and between it and the European Headquarters. The study provides a revealing instance of the roles of formal budget participation as a ritual of control and legitimation without the substantive involvement of middle managers and suggested to us the introduction of de-coupling and organizational hypocrisy alongside the introduction of budget participation. The study pays close attention to the contingent effects of the wider political context of the division and the relationships between the division, its organizational context and organizational environment, and how this context played upon the budgetary process in the division. The outcomes that we analyse at `Delta' reflect the de-coupling strategies and organizational hypocrisies commonly found in public sector organizations. In this wider setting the corporation persists with the ritual of `tight' budget negotiation and target setting and apparent underachievement in performance. Yet we conclude that the complex technological and political context to the formation and siting of Delta continued and may continue to support its existence.$g0     

Is “proof” the Eighth “P” of Service? A Conceptual Model and Propositions

The article aims at making a conceptual contribution to services marketing literature by proposing an eighth “P” called “proof.” Proof is a simple operational measure or an intuitive indicator that helps the customer quickly assess the efficacy of a service. The article discusses services marketing literature and develops propositions that underscore the importance of proof as the eighth P. When proof is provided about a service to the customer, it affects all service outcomes (i.e., service evaluation, purchase intent, customer satisfaction, and repurchase intent). Though conceptual, the article provides practical implications as well.     

企业家对中国企业国际化行为的影响：一个概念框架

响应Jones和Coviello的以多个理论为基础、构建综合性研究模型的呼吁,文章在相关文献综述的基础上,首先对企业家因素和国际化行为进行了整体构造,然后结合中国企业国际化实际,以战略管理理论、资源基础和国际化理论为基础,构架了一个综合的企业家对中国企业国际化影响的概念框架。该框架的基本内容是:企业家特点和行为共同影响中国企业国际化行为;中国企业国际化行为影响企业国际化绩效;企业国际化绩效反过来又影响企业家特点和企业家行为。     

Developing a contemporary conceptualization for consumer sciences in higher education in the UK

Consumer sciences and consumer studies as a recent interdisciplinary degree area in higher education in the UK has had limited published research either on the subject heritage or its disciplinary identity. Since the major subject review was undertaken by the Council for National Academic Awards 17 years ago, the research investigation aimed to study how consumer studies and home economics had moved to consumer sciences and consumer studies. The research has therefore involved a survey over a 15‐year period of development and changes of institutions and degrees and a content analysis of programme outlines and national benchmarking to reveal changing trends in how the subject has been conceptualized. The comparison used data from 1992, 1999, 2003 and 2007 to map degree programme and institutional changes. External and internal political and economic factors influenced subject growth, decline and development. It was found that the number of degree programme titles had remained relatively stable, with still a balance between BA and BSc degrees but that this disguised many changes in institutions and degree titles. The content analysis of trends was undertaken, comparing 1992, 1999, 2003 and 2007. Subject benchmarking statements introduced in 2002, currently being revised in 2009, were compared with programme content themes in 2003 and 2007. The content analysis showed that the overall approach or principles, areas of study, context, perspectives and processes for degree programmes at the undergraduate level had developed noticeably over the last 15 years and had been clarified by benchmarking guidelines. Themes of behavioural change, consumer ethics, consumer services, skills and education, sustainability and well‐being had developed with applied contexts depending on programme orientation. A model has been proposed to illustrate the current conceptualization of the subject in the UK at degree level, and Chenoweth's definition of consumer sciences and consumer studies has been redefined for the UK. It is recommended that there should be more theoretical reflection on the interpretation and development of the subject.     

论概念营销在房地产市场中的运用

剖析概念营销的内涵和它的特征 ,结合著名的潘石屹的“SOHO”之例 ,说明在房地产市场中如何进行概念营销的设计。     

关于顾客满意理论的研究方法

研究方法作为人们研究活动中观念地把握客体的工具,是主体与研究对象之间相互作用的中介和桥梁,它对于研究本身的意义非同一般。顾客满意理论研究方法有四个方面内容:构念的定义方式,建模方法,模型估计方法和测量的效度。     

《大学语文》的教学对策

目前在高校中,《大学语文》教学质量不是很理想。主要因为教材内容较多重复,学生不重视,教学方法缺乏新意。需要教师努力探索教学方法,不断提高自己的人文素养,唤起学生的学习热情,提高大学语文教学质量。