以科学发展观指导消费方式健康发展

消费方式能够对经济、自然和社会产生重大影响,同时,又受到经济、自然和社会的紧密制约.我们必须对消费方式进行积极干预、合理调控和科学引导,使之朝着健康文明、科学有序的轨道前进,以实现可持续发展和科学发展观的要求.     

附随义务的法理分析

附随义务规则以诚实信用和正义为理念基础,附随义务法定化赋予了诚实信用和正义等抽象规则以强制力,我国合同法对附随义务进行规范是合理的。     

Do hotel REIT companies face investment constraints? A comparison with C-corporation hotel companies

This study investigates whether corporate investment by REIT hotel companies (hotel REITs hereafter) is more constrained than investment by C-corporation hotel companies (hotel C-corps hereafter). The investments of hotel REITs and hotel C-corps are examined by comparing the sensitivities of investment to cash flow and investment opportunities between the two groups. Results show that the sensitivity of investment to cash flow is positive and significantly higher for hotel REITs than for hotel C-corps, suggesting that hotel REITs are likely to experience more constraints on their corporate investment. This finding suggests that hotel firms and owners should be more cautious about electing to be a REIT if they are planning large investments in the future. In addition, this finding has policy implications; even a small reduction in the rate of mandatory dividend payouts could significantly increase hotel REITs’ corporate investments.     

小费的性质与合约安排

本文运用新制度经济学以及微观经济学理论,结合实际观察所得,对旅游业中的小费制度进行了经济学解释。基本结论是,小费是企业对难以完全清晰界定或降低而留在公共领域里的产权(先占权利)的一种间接定价,目的在于降低企业因交易而面临的机会成本,其多样化的合约安排则是交易费用约束下企业降低交易费用努力的理性选择。相应的政策建议是,作为一项过渡性制度安排,我国旅游业中的导游应实行强迫性小费制度。     

网络化对高校“两课”教学的影响及其对策

计算机国际互联网在全球范围内的迅速发展和普及,改变了人们的思维和行为习惯,冲击着当代大学生的文化生活、思想观念和世界观,冲击着高校“两课”教学。高校“两课”教师应顺应潮流,主动占领思想政治工作的新阵地,加强高校“两课”教学改革,提高“两课”教学水平。     

和谐社会视阈下的亚里士多德分配公正观

要构建和谐社会,必须把分配正义放在重要的位置。在希腊后期,人们则倾向于把正义等同于公正。在亚里士多德（以下简称亚氏）看来,只有在分配上真正做到比例平等,城邦才能幸福稳定长久。尽管在具体操作层面亚氏的分配公正存在些许问题,但是直到今天它仍闪耀着思想的光辉。     

Cooperation and Competition in the Context of Organic and Mechanic Worldviews – A Theoretical and Case based Discussion

In this study we argue that there is an interconnection between; the mechanistic worldview and competition, and the organic worldview and cooperation. To illustrate our main thesis we introduce two cases; first, Max Havelaar, a paradigmatic case of how business might function in an economy based upon solidarity and sustainability. Second, TINE, a Norwegian grocery corporation engaged in collusion in order to force a small competitor out of the market. On the one hand, in order to encourage market behaviour that integrates economic, societal and environmental values we find that transparent cooperation within a context of an organic worldview takes care of important intrinsic as well as instrumental values. On the other hand, we find evidence for asserting that cooperation based upon a mechanistic worldview, typically leads to group egotistical consequences undermining the long term common good.     

公允价值在会计准则中的应用

公允价值在会计准则中赋予了重要地位而且其应用范围较为广泛,但同时应用的比较慎重。公允价值在应用中需要关注其取得、并注意可靠性和相关性的协调、提高职业判断能力和专业水平以及建立科学的方法和规范的程序。     

对十八大报告中“重要战略机遇期”的解析

重要战略机遇期是十六大以来中国共产党对国际国内形势作出的一个科学判断。其后十年中国的发展历程印证了这一伟大判断的正确性和科学性。当前,伴随着世界金融危机影响不断加深,威胁和平与发展的不确定因素增多,使中国发展面临巨大挑战。中国共产党再次抓住问题的关键,准确研判国际国内大局,认为国际方面和平与发展的时代主题没有变,国内经济形势相对稳定,社会主义制度的优越性日益显现。以此为依据,党的十八大报告指出,中国仍处于可以大有作为的重要战略机遇期。