政府投资项目代建制的财政和财务管理工作探讨

代建制作为一种新的建设模式,克服了“投、建、管、用”四位一体的政府投资工程管理模式所带来的非专业化、低效率、低质量等弊端,通过专业化、集中化和市场化的管理,实现投资控制,保证质量和工期。但代建制是有相应的配套制度作保障的,如果制度不配套,依然会存在风险。在新的政府协调干预机制下———建筑工务局的成立,探讨如何搞好代建制的财政财务管理工作。     

运用激励机制创建学习型图书馆

人力资源管理是图书馆管理的关键,激励管理机制是人力资源管理的核心.适度运用激励机制,实施人才培养激励、按绩付酬的物质激励、精神文化激励和榜样激励可以激发馆员个体潜能和创造性,更好地实现图书馆工作目标--创建学习型图书馆.     

关于影响农业生产经营风险因素的实证分析

在农业生产领域中存在许多非人为的风险及人为因素可以克服或降低的风险,对于前者,我们可能很难解决,但是对于后者,我们可以采取相关的措施来预防与降低农业生产经营风险。具体到本文,主要通过对影响农业生产经营风险的两大因素,即农业投入与农业技术的实证分析,从而为降低农业生产经营风险提供政策导向。     

美国个人理财服务及对我国的启示

个人理财行为是社会经济发展到一定阶段的产物,个人理财需求的出现促进了个人理财服务市场的产生。我国应借鉴美国个人理财服务发展的经验,培育和开拓国内个人理财服务市场,可从以下方面入手:开展国民理财教育,改变我国居民过于保守的理财观念;完善风险控制机制,加强监管;突破经营分业困境,创新理财产品;培养专业人才、构建良好服务体系等。     

制造加工型生产模式与国际竞争力——基于中、目发展的比较研究

考虑到中国经济发展的活力以及正面临的能源短缺和国际贸易摩擦的加剧,本文深入考察了日本经济的发展历程。基于中国与日本战后经济腾飞的相似之处,文章剖析并比较两国经济发展共同点之后深刻的体制根源,对提升中国经济的国际竞争力有一定的借鉴意义。     

论废除死刑的法律价值

我国的死刑制度历史悠久,改革现行死刑制度,对于我国构建和谐社会具有重要现实意义.我国死刑制度具有局限性,因此,废除死刑,构建合理的刑罚体系是十分必要的.     

用"三个有利于"标准评判现阶段的剥削现象

一些剥削现象在社会主义初级阶段存在,是由我国现阶段不发达的生产力状况所决定的.这些剥削现象存在,有利于促进社会生产力的发展,有利于实现充分就业,有利于增强综合国力和提高人民生活水平.然而,剥削又有不利于生产力发展和社会公正等消极作用.因此,对于剥削现象既要利用它的积极作用,以促进生产力的发展;又要限制它的消极作用,以维护社会的公正和稳定.     

山西龙子祠泉水资源分析

本文利用龙子祠泉流量和降水量的多年观测资料,经分析计算,得出泉水开采资源量和保证率以及流量与降水相关的预报方程。结合当前利用现状,提出合理利用和保护泉水资源的建议。     

Heavy,medium, light shoppers and nonshoppers of a used merchandise outlet

An unsettling economic future coupled with changes in social values indicate that preowned merchandise buying will become increasingly evident. Consumers face the prospects of inflation, unemployment, and shortages, while social values are shifting away from disregard of resource usage by the disposable society. Buying preowned merchandise is a solution to coping with the environmental changes. Although institutions selling used merchandise, like other retailers, require factual information to design effective marketing strategies, this remains a neglected retailing phenomenon.The purpose of this study was to gain insights concerning several aspects of preowned merchandise buying using Goodwill Industries as a case in point. Data were collected to provide demographic profiles of heavy, medium, and light shoppers and nonshoppers, the information sources effective in inculcating awareness, basic patronage motives of heavy, medium, and light shoppers, and various buying behavior patterns of the four groups. The latter included shopping at Goodwill versus other institutions selling used merchandise, future shopping plans at Goodwill, overall attitude toward used merchandise, and the types of preowned merchandise they would be willing to purchase.Telephone interviews were made with a randomly selected sample of household representatives living in a midwestern standard metropolitan statistical area (SMSA) with a population of 85,000. The 336 respondents (97.5% of the sample) who were aware of Goodwill formed the initial data base from which 320 usable questionnaires were obtained. A composite shopping volume index was used to differentiate light, medium, and heavy shoppers as well as nonshoppers.Results from the study show that some differences exist between the groups in terms of demographics, information sources, and patronage motives as well as part and anticipated shopping behavior. Several implications are suggested for Goodwill in particular and similar organizations in general.     

Of lessees,lessors, and discount rates and whether pigs have wings

Recent articles on leasing suggest five principles that should aid analysts to understand this durable, much misunderstood financial instrument. The principles are 1) the lessor must be happy too, 2) the operating inflows have nothing to do with the case, 3) financial, like physical, matter tends to be preserved, 4) debt is a function of after-tax flows, and 5) inability to use tax shelters cuts two ways. In this paper we illustrate these principles and use illustrations to demonstrate that each of these principles has merit. We argue as well that the impression, often left by the principles, that leasing seldom benefits all parties to the transaction is incorrect.