高校体育教学融入人文精神的思考与探索

高校作为人才培养的主要基地和高素质人才的摇篮，在培养学生人文精神方面具有非常独特的优势，然而由于种种原因，我国高校教学尤其是体育教学中人文精神普遍处于缺失状态。本文通过分析高校体育教学中人文精神缺失的原因，探讨了在高校体育教学中融入人文精神的策略，以期更好地推动素质教育的实施和高校体育的改革。     

网络环境下知识产权现状与对策

互联网的日益发展导致知识产权的保护也受到了一定挑战，网络环境中知识产权出现了新的特征，因此对其保护也应该提出新的策略。     

Human resources in Sino-foreign joint ventures: selected case studies in Shanghai,compared with Beijing

This article examines HRM in joint ventures (JVs) in Shanghai compared with those in Beijing using a case-study approach. It focuses primarily on issues relating to labour contracts, rewards and benefits, social insurance, trade unions and personnel policies, and describes current developments in China in each of these areas. In order to place these JV human resource practices in context, we also draw on interviews in state-owned enterprises (SOEs) in Shanghai and Beijing. Taking as a starting point a summary of traditional SOE 'iron rice-bowl' ( tie fan wan ) practices in the management of personnel, we ask to what extent HRM in the present JV sample differs from traditional methods and to what extent 'iron rice-bowl' practices continue despite foreign ownership. The extent to which HR practices in JVs are distinct from those in contemporary SOEs is also examined. We conclude that, although, as one would expect, foreign ownership has modified traditional practice, the degree and extent to which this is true varies widely. There is strong evidence of institutional and organizational continuity in 'iron rice-bowl' practices in both JVs and SOEs. Finally we propose a framework for categorizing the companies investigated in terms of their distance from traditional 'iron rice-bowl' HR practices and proximity to 'imported' practices. This consists of two 'pure' and two hybrid categories: pure 'iron rice-bowl'; hybrid I (predominantly local); hybrid II (predominantly imported): and, finally, pure imported. In this schema, the companies examined do not however group neatly according to whether they are JVs or SOEs.     

中小企业财务管理存在的问题及改进措施研究

在分析中小企业经营特点的基础上,指出了中小企业在财务管理上存在融资渠道不畅、内部控制制度缺乏、会计基础工作薄弱和财务管理信息化建设落后等问题,提出了通过法制建设为中小企业创造良好的政策和服务环境、进行财务制度创新、重视财务创新人才的培养和激励、网络化财务管理以及建立相关的惩罚监督制度等措施。     

论财务管理在企业管理中的地位

财务管理在企业管理中有着重要的地位和作用，文章从其特点、目标、新理念等，分析了财务管理在企业管理中的中心地位。     

中国石化企业绿色营销策略研究

阐述了我国石化企业要可持续发展，需要树立绿色营销理念，开发研制绿色产品，建立绿色标准，改造原有渠道为绿色营销渠道，积极开展绿色宣传，提高绿色服务，建立合作机制等对策。     

日本发展循环经济主体责任论

循环经济是谋求可持续发展的经济模式。20世纪70年代以来,日本政府把推动循环经济发展,建立循环社会作为日本经济增长的主要模式,取得了良好的经济效益和社会效益。日本政府治理环境污染的基本手段是立法,而在推动循环经济的各种法律中起主导作用的是《日本循环经济社会推进基本法》,该法分别明确了国家、地方公共团体(地方政府)、企业与公民个人的责任,其责任的分担与协作解决了环保与发展经济之间的矛盾。这个方法值得我国借鉴。     

制药企业选择CRO的指标分析

本文提出了制药企业选择CRO的指标,并简述了指标权重确定的步骤,为制药企业选择CRO提供指标上的参考。     

小微企业融资环境调查研究--以江浙两省为例

小微企业是中国经济结构中的主力军,在促进各地经济增长和就业方面等方面发挥了重要作用,但是小微企业的融资难问题却阻碍了其发展。文章从小微企业的基本状况、营运状况、政策环境、融资渠道、金融服务等方面对小微企业的融资环境进行了问卷调查,发现有小微企业自身的基础比较薄弱、政府作用有待加强、融资渠道有待拓宽、金融服务有待加强等特点。在此基础上,提出需要企业、政府和金融机构三方共同努力,营造理想的融资环境,解决小微企业融资的问题,更好的为经济建设服务,提高中国的综合国力。     

Testing trade-off and pecking order theories financing SMEs

This paper explores two of the most important theories behind financial policy in Small- and Medium-Sized Enterprises (SMEs), namely, the pecking order and the trade-off theories. Panel data methodology is used to test empirical hypotheses on a sample of 3,569 Spanish SMEs over a 10-year period dating from 1995 to 2004. Results suggest that both theoretical models help to explain SME capital structure. However, despite finding clear evidence that SMEs follow a funding source hierarchy (pecking order model), our results reveal that greater trust is placed in SMEs that aim to reach target or optimum leverage (trade-off model). This remains true even when SMEs take a long time to reach this level, due to the high transaction costs they have to face. Non-debt tax shields (NDTS), growth opportunities and internal resources all seem to play an important role in determining SME capital structure. Both size and age are also found to be significant factors. Moreover, the empirical evidence obtained confirms that SMEs clearly behave differently to large firms where financing is concerned.