社会保障制度的国际比较与借鉴

通过对各国社会保障模式的比较分析,结合我国社会保障制度的现状,提出可资借鉴的思路。     

新一轮税改致力于完成的六大任务

启动新一轮税制改革,首先必须明确它所要完成的任务。这些任务包括:恰当界定宏观税负水平;政府收入行为及其机制的规范化;融入经济全球化;与财政安排体系相协调;税收中性与税收调控相结合;提升国家竞争力。     

论社会中介组织的内部营销

社会中介组织在我国经济发展中发挥着日益重要的作用 ,然而却存在着服务质量低下等问题。服务利润链理论认为 ,组织的内部服务质量决定其外部服务质量。为了提高客户服务质量 ,增强市场竞争力 ,社会中介组织必须开展内部营销 ,其关键是加强员工管理 ,注重文化建设 ,改革流程与制度     

建立完善的失地农民社会保障制度的构想

失地农民是城市化进程中产生的一个特殊群体,亟待为其建立相应的社会保障制度.失地农民失去其生存的物质基础,生存权受到威胁,国家有责任也有义务为失地农民建立社会保障制度.本文简要论述了建立失地农民社会保障制度的原则,建议为失地农民建立完善的与城市社会保障体系相衔接的社会保障制度,将失地农民纳入最低生活保障体系,并为其建立相应的就业机制.     

浅议高等学校责任预算管理体系的构建与实施

随着部门预算编制改革的推进,高校全面预算的编制已趋于规范,但是高等学校责任预算管理体系的建设还相对滞后,并没有将全面预算的要求和各责任中心的经济责任真正落实到位,造成高等学校的财务管理现状与财政预算改革的要求之间还存在较大的差距。本文在深入分析当前高校责任预算管理实践中存在的主要问题的基础上,根据财政预算管理改革的要求,结合高校财务管理实际情况,对高校责任预算管理体系的构建与实施进行论述,并提出对策建议。     

我国建立行政公诉制度探析

从现实需要入手分析了行政诉讼法在实施中存在的问题,由此引出行政公诉的概念,进而根据我国社会经济生活发展的需要和宪法、法律的基本原则和具体规定提出建立以人民检察院为起诉主体,以维护国家及社会公共利益为目的,适合我国国情的行政公诉制度,并据此对行政公诉制度的建立提出初步的设想。     

中国企业征税制度的一种新设计:TFO税

基于信息经济学的信号显示理论，提出了基于企业主业的行业平均利润率、公司经营时间和员工数量等三大关键变量，从企业外部来确定企业纳税额的中国式企业征税新制度（即TFO税），对现行征税制度进行了有效的改进，效率更高、成本更低。     

从收容遣送制度到社会救助制度的优化分析

本文对收容遣送制度、流浪救助制度建立的价值目标及手段进行比较分析，指出流浪救助制度在立法目的、救助手段、权利倾向、政府责任承担上的优化，进一步指出现行流浪救助制度的新问题，并指出流浪救助制度发展的方向。期待流浪救助制度能不断优化。从而使流浪救助制度价值目标实现逐步走向完善。     

Identity, identification, and relationship through social alliances

The authors studied social alliances, a type of corporate societal marketing initiative. Their research finds that social alliances are an important means whereby employees identify more closely with their organizations while gaining a greater sense of being whole, integrated persons. Furthermore, this integration allows both organizations and their members to align their commercial identities with their moral and social identities. As organizational members struggled to resolve conflicts within their own identities, they were aided by social alliances, which in turn led them to identify more with their organizations. Unlike previous research, the findings suggest that the kind of connections referred to by the informants went well beyond the cold, rational associations described in previous research to emotional attachments that appear to be critical to organizational identification. The results also suggest that participation in social alliances may result in multiple forms of identification: intra- and interorganiza-tion identification. Ida E. Berger (bergeri@ryerson.ca) is the associate director of faculty affairs and a professor of marketing in the School of Business Management at Ryerson University. She received her Ph.D. from the University of Toronto. Her articles have appeared in leading marketing journals, including theJournal of Consumer Research, Public Policy and Marketing, theJournal of Consumer Psychology, andCalifornia Management Review. Her current research interests include social alliances, voluntary and nonprofit sector studies, diversity, and the value of sports in social inclusion. Her teaching interests include marketing theory, consumer behavior, and marketing communications. Peggy H. Cunningham (pcunningham@business.queensu.ca) is the Marie Shantz Teaching Associate Professor of Marketing, School of Business, in the Queen’s University. She completed her Ph.D. at Texas A&M University. Dr. Cunningham’s research interests revolve around two related themes: marketing ethics and marketing partnerships (international strategic alliances, partnerships between for-profit and not-for-profit organizations, relationships between firms and their customers). These areas of study are linked by their focus on the concepts of trust, integrity, and commitment. She is the coauthor of the Canadian editions of a number of marketing textbooks (Marketing Management; Principles of Marketing; and Marketing: An Introduction). Her work is published in a number of journals, including theJournal of the Academy of Marketing Science, the Journal of International Marketing, and California Management Review. Minette E. Drumwright (mdrum@mail.utexas.edu) is an associate professor with a joint appointment in the College of Communication (Department of Advertising) and the College of Liberal Arts at The University of Texas at Austin. Previously, Dr. Drumwright was on the marketing faculties of Harvard Business School and the University of Texas Business School. She currently is the faculty chair of the Bridging Disciplines Program in Ethics and Leadership at the University of Texas. She has a Ph.D. in business administration (marketing) from the University of North Carolina at Chapel Hill. Dr. Drumwright’s current research is in the areas of corporate social responsibility, marketing for nonprofit organizations, and business ethics. Her focus is on understanding how managers and consumers integrate noneco-nomic criteria related to society into their decision making. Dr. Drumwright has studied noneconomic criteria in various contexts, including cause-related marketing, partnerships between companies and nonprofit organizations, socially responsible buying behavior, and corporate volunteerism. Her articles and cases have been published in various books and journals, includingCalifornia Management Review, theJournal of Advertising, and theJournal of Marketing.     

机械设计制造及自动化专业毕业设计的实践及思考

我校2001届机械设计制造及自动化专业毕业设计题型有三种,即软件开发型、理论研究型、设备设计型,对此,学生的兴趣不同,效果也不同.为提高毕业设计质量,需明确该专业毕业设计目的、任务、内容和要求,进行"二阶段式综合训练".