The Managerial Lineages of Neoliberalism

Managerialism is often depicted as a key practice of neoliberalism yet relatively little has been written by scholars of neoliberalism about the actual relationship between managerialism and neoliberalism. Usually subsumed under a functional reading of neoliberalism, managerialism has too often been understood simply as a means for neoliberal ends (i.e. to promote market rule or competition). This paper challenges this perspective on the grounds that it conflates practices that stem from two different historical lineages. As we show, managerial governance not only has a very different history than neoliberal theory, but it also rests on different principles. Its development can be traced back to the US defence sector in the 1950s and the pivotal role of the RAND Corporation. On the basis of this historical perspective, we argue for the need to analyse managerialism on its own terms and make the case for considering the rise of managerial science as a paradigmatic shift in governance. In doing so, we show how managerial governance represented a radical rupture from previous management practices and show how it profoundly reshaped how we have come to understand governance.     

吉林省金融业推动高技术产业发展研究——基于产业关联的分析

本文利用吉林省2007年投入产出流量表，选取5个高技术产业部门，运用产业关联的角度对金融业与高技术产业进行关联分析，研究吉林省金融业与高技术产业之间的依存关系，探讨吉林省金融业对高技术产业发展的作用，从而为今后金融业有效地促进我省高技术产业的发展提供理论依据。     

Modus operandi of transnational transfer pricing for window dressing

A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. ＂Transfer pricing＂ is the pricing of products or services provided by one division to other division of the same corporate entity. Most of the corporate entities are using the method of ＂Window dressing＂, which is a technique used in preparation of financial statements of corporate entities. A transnational corporation is any enterprise that undertakes Foreign Direct Investment （FDI）, owns or controls income gathering assets in more than one country, produces goods or services outsides its country of origin, or engages in international production. Profitability of the transnational corporate entities is being manipulated by the technique of transfer pricing. Abuse of transfer prices is a key tool used by the corporate entities to think that they have virtually no profit; hence, they shouldn＇t pay any taxes. India needs to realize the fundamental need for co-operation among tax administrations in order to remove the obstacles that international double taxation presents to the free movement of goods, services and capital between various countries. In this context, one needs to consider that transactions among associated enterprises may take place under different conditions from those taking place among independent enterprises, while enforcing the act of transfer price mechanism. This paper focuses on transfer pricing and its implications in transnational transactions.     

涉农供应链时间竞争的基本障碍分析

在传统的农业技术条件和涉农供应链管理模式下,典型的涉农链在时间竞争的强化与柔性机制的建立上面临诸多局限和障碍：（1）横亘于涉农供应链两类制造业之间的“速度陷区”.（2）“刚性点阵”.（3）“弱刹车机制”.（4）异构性问题.（5）时间竞争工具的有限性.（6）涉农供应链特殊的物流路径特征模式.上述诸因素综合作用形成了现实中两种常见的涉农链时间反应模式：弱反应模式和高成本反应模式.而现代供应链管理理念指导下涉农供应链时间竞争追求的却是-种有效反应模式.建立涉农供应链时间竞争的有效反应模式是一个复杂艰巨的过程.     

我国热气商品成本价格现状及监审对策研究

城市供热包括热电公司向城镇居民提供热水、热气以及向城市有关部门提供蒸汽。我国城市集中供应蒸汽的数量近5年中平均每年以3.1%速度在下降,而同期集中供应热水总量平均每年以9.4%的速度在增长。而热气生产单位由于热气价格由政府控制,已大大低于其成本,出现亏损。亏损还来源于生产热气的原料煤价格上涨过快、热气输送管道(线)维修、维护费用升高等。政府为了保护城市居民的切身利益,往往采取一定方式对热气生产单位进行暗补。对热气商品成本进行监审既要政策法规制度进行,更重要的是对热气商品进行市场化改革,变暗补为明补,并在政策上予以引导。     

公司法教学中应用多媒体手段若干问题探讨

公司法教学中应用多媒体教学手段,对激发学生的学习兴趣、加强学生接受和处理课堂信息的能力以及提高教学效率和教师教学水平有着积极意义。公司法教学的特点决定了多媒体教学是可取的教学手段,公司法教学中应用多媒体教学手段应注意掌握课堂信息量和教学节奏、多媒体课件的制作以及多媒体课件应用与课堂讲授的有机结合。     

企业社会责任与财务绩效的关联性研究综述

企业社会责任与财务绩效的关联性是国内外研究的一个热点问题。论文运用文献研究法对国内外企业社会责任与财务绩效相关研究进行了详细梳理,对二者相关性的研究结论进行了分类总结;同时分析了企业社会责任与财务绩效关联性研究结论不一致的原因,并为后续研究提出了建议。     

关于旅游业跨国经营动因的思考

政府一方面是以各种各样的优惠政策积极吸引外资投资中国旅游业,另一方面又在积极推动本国旅游企业走出去跨国经营。对于这种似乎矛盾的现象需要从旅游业跨国经营的动机、跨国经营优势交换及全球化学习背景下的整体利润观等角度进行解读,对跨国经营优势概念也需要从体系化角度进行新的解读。