我国城市居民最低生活保障水平“电梯理论”实证分析

我国各省城市居民最低生活保障水平＂电梯系数＂实证分析表明：我国城市＂低保＂标准上升速度远远低于英国和美国的救助标准提升速度;中部和西部地区＂低保＂标准提升速度和幅度稍低于东部地区的提升速度和幅度;＂低保＂标准的提升速度远远低于其他宏观经济变量的提升速度。文章建议：我国城市居民最低生活保障标准应进行定期调整,提高速度逐步跟上其他宏观经济变量的增长速度;参照国际救助标准的提高幅度,加大我国＂低保＂标准的提高速度与提高幅度;以相对贫困线来确定受助对象,提高城市居民最低生活保障制度的覆盖面。     

Ethical considerations during human centred overt and covert research

During the research process, several ethical issues have to be considered in ensuring the safety of the research participants. This is especially true in the case of human centred research designs in which people, not objects are the focus of research. This article reviews several of the issues that researchers should consider before, during and after the planning, implementation and completion of the research process whether it is overt or covert research. The article also functions as a tool that researcher may use in the consideration of the ethical value of their research and research results. The article provides the reader with the opportunity to review their own research related behaviour in ensuring that their research process is ethical in nature, as well as allows for the consideration of the safety and security of the research participant, and final contributing to society as a whole.     

基于企业经营决策的套期保值会计准则改进试探——兼论株冶集团的期货套期保值业务会计处理

期货套期保值交易能有效规避现货交易的价格风险,保证企业生产经营的稳定性。现行企业会计准则对我国套期保值业务的会计处理作了具体规定,但在被套期项目的确认、套期保值高度有效的认定及评价、套期保值的分类等问题上仍有待改进。根据株冶集团期货套期保值业务操作和会计处理的实际情况,应运用个别计价法锁定被套期项目数量与金额、简化套期保值高度有效的认定及评价、明确套期保值分类,有效提高套期保值业务抗风险、保收益的能力。     

促进有机农业标准一致化和等效性的区域合作策略

在经济全球化和区域一体化的趋势下,有机产品贸易的全球化和区域化发展会促进有机农业法规和标准一致化和等效性的进程。文章分析了我国与亚太地区在有机领域开展区域合作的必要性和可行性,提出在国家、有机认证机构和有机企业3个层面上进行区域合作的策略：政府应该与亚太地区的国家和有机进口国进行谈判并签订等效性协议,成立有机区域合作执行委员会并加强技术和信息方面的合作;有机认证机构与他国认证机构组成认证联盟,进行互访和监督;有机企业要加强自身的诚信建设,与国外企业合作,打造中国的有机产品品牌。有机领域的区域合作会促进亚太地区有机产业的发展,加快有机标准的一致化和等效性的进程,从而促进有机产品国际贸易的健康发展。     

私营标准与国际食品贸易发展

消费者需求的提高、全球贸易市场的竞争、供应链中零售商力量的增强以及食晶质量安全管理的转变促成了私营标准的兴起。私营标准形式多样、种类繁多,其对食品国际贸易的影响受到多方关注。在当前金融危机影响全球经济,一些国家贸易保护主义抬头的大环境下,我国应及早开展相关研究。     

高校信息化数据标准的制定与实施

文章通过分析高校信息化建设中存在的数据标准问题,探讨了信息化建设中的数据标准,以及高校信息化建设中数据标准制定的原则和主要工作内容,提出了通过合理配置人员,各部门协同制定和实施信息化数据标准的实践建议,希望能对高校的信息化标准工作有所帮助。     

会计工作中的成本效益原则

成本效益原则并没有明文列示在会计核算原则当中,但是,从微观效应的角度考虑,企业在进行会计核算时,也应该考虑成本效益原则。从以下四个方面可以对成本效益原则如何在企业会计工作中应用进行分析：收集加工会计信息;提供会计信息;会计核算原则的修订颁布;经营管理决策。     

Ethical consumption behaviours in supermarket shoppers: determinants and marketing implications

Understanding how consumers make ethical purchases has numerous benefits for firms and other stakeholders. Although several ethical decision-making frameworks seek to explain such purchasing behaviour, they typically focus on the content of such decisions, rather than considering how such decisions unfold in a given context. Yet, the complexities of consumer choice suggest that greater insight into how consumers make ethical purchases in store can enhance understanding. We report our findings from a survey of a geographically disperse sample of 688 UK shoppers and argue that a naturalistic theory of decision making, image theory, enhances our ability to explain consumer behaviour in this setting. As well as contributing to theoretical understanding of consumer choice, this has implications for the merchandising of ethical products, such as Fair Trade and ‘green’ goods.     

Regional Challenges to Globalisation: Perspectives from Southern Africa

This article examines the effectiveness of private transnational regulation of labour standards/rights in the clothing industry. It adopts three objectives. First, the study focuses on national states in developing countries, explaining their lack of enforcement of labour law and the suppression of labour rights. Second, the article examines the effectiveness of transnational regulatory networks (TRNs) in raising labour standards/rights in producer countries. We conclude that, in a fragmented and highly competitive global industry, existing TRNs cannot ensure labour decent standards/rights. Third, we investigate the reasons for their limited effectiveness. We empirically investigate the conditions and rights of labour in the clothing industries of China and Turkey. In the case of Turkey, we are able to explain the lack of effectiveness of TRNs by drawing on interviews with a variety of actors in firms and networks.     

Women Workers in the Maquiladoras and the Debate on Global Labor Standards

Abstract

This paper represents a collective contribution to an ongoing debate on the benefits and disadvantages of export-based, industrial jobs for women as well as on the implications of global labor standards on these types of jobs. On the basis of extensive research on women in Mexico's and Central America's maquiladoras (assembly plants that produce export goods), this paper aims to problematize the viewpoints that present export-based, industrial jobs as dignified alternatives for women in the South and to question the skepticism about global labor standards as a possible alternative for improving work conditions in all sectors producing for export. In so doing, the paper stresses three interrelated issues: a) the relevance of local and regional contexts that inform diverse industrialization paths over time, b) the agency the women workers represent, and c) the legal instruments already existent in our common efforts to improve working conditions.