挖掘物流“第三利润源泉”的潜力

21世纪物流产业的发展，将成为中国经济发展的一个重要的产业部门和新的经济增长点。学习和借鉴国内外先进的物流管理技术和经验，为企业探索出一奈充分挖掘“第三利润源泉”之路。     

让发展的成果惠及全体人民--理顺分配关系、完善分配制度的根本指导方针

在社会主义市场经济实践中,“让发展的成果惠及全体人民”,这是特别有利于广大干部群众建立和完善按劳分配为主体的具体分配关系的指导方针.要贯彻落实好这个方针,起决定性作用的是,坚持社会主义公有制的主体地位,完善社会主义基本经济制度,理顺国民收入的初次分配关系,同时,必须充分认识我国社会主义再分配关系的基本特征,创新具有中国特色的再分配关系.     

体育教学中如何进行美育教育

从体育发展状况看,许多发达国家都十分重视学校体育中的美育教育.我国学校体育教育除了要让学生掌握体育的基本知识、基本技术、基本技能外,还需要把美的蕴意有目的地注入体育教学中去,以便培养和提高学生的审美意识以及审美观,培养和发展学生对体育美的鉴赏能力和创造能力,最终达到身体美、心灵美、行为美.     

The differing roles of success drivers across sequential channels: An application to the motion picture industry

In several product categories, it is typical to release products sequentially to different markets and customer segments. Conventional knowledge holds that the roles of various product success drivers do not differ significantly across these sequential channels of distribution. The authors examine sequential distribution channels within the motion picture industry and develop a model that proposes that such differences exist between a primary (short- and long-term theatrical box office) and a sequential (video rental) channel. The authors test their model with a sample of 331 motion pictures released in theaters and on video during 1999–2001 using partial least squares. Results reveal differences in the impact of success factors across channels. For example, cultural familiarity enhances box office success but relates negatively to video rental success, and distribution intensity and date of release enhance box office outcomes but have no impact on rental revenues. Thorsten Hennig-Thurau (tht@medien.uni-weimar.cie) is a professor of marketing and media research at Bauhaus-University of Weimar’s Media School and Honorary Visiting Professor of Movie Marketing in the Faculty of Management of Cass Business School, City University London. He has published articles in theJournal of Marketing, theJournal of Service Research, theInternational Journal of Electronic Commerce, theJournal of Interactive Marketing, Psychology & Marketing, and theJournal of Consumer Affairs, among others. He is author of the monograph Relationship Marketing, which has been translated into Chinese. He is member of the editorial board of three journals and serves as reviewer for theJournal of Marketing andMarketing Science. He has won eight Best Article and Best Paper Awards, including the Overall Best Paper Award of the 2005 American Marketing Association Summer Educators’ Conference and the 2002JSR Excellence in Service Research Award. Mark B. Houston (houstonmb@missouri.edu) (PhD, Arizona State University) is the David and Judy O’Neal MBA Professor at the University of Missouri-Columbia. His research on strategy, interfirm relationships, and innovation has been published in leading journals, including theJournal of Marketing, theJournal of Marketing Research, theJournal of Consumer Research, Marketing Science, theJournal of the Academy of Marketing Science, and theJournal of Financial and Quantitative Analysis. He cochaired the 2005 American Marketing Association (AMA) Summer Educators’ Conference and served for two terms as vice president of the AMA’s Technology and Marketing Special Interest Group. Gianfranco Walsh (g.walsh@strath.ac.uk) received his MPhil degree from UMIST (England) and PhD (2001) and Habilitation (2004) degrees from Hanover (Germany). His research focuses on consumer behavior, corporate reputation, and e-commerce. He has presented numerous papers at international conferences. His work has been published in, among others, theAcademy of Marketing Science Review, the International Journal of Electronic Commerce, theJournal of Consumer Affairs, theJournal of Interactive Marketing, theJournal of Macromarketing, and theJournal of Marketing Management. He is the Chair of Marketing and Electronic Retailing at the Institute for Management, University of Koblenz-Landau.     

缩小城乡居民收入差距的财政思考

缩小城乡居民收入差距的关键在于提高农村居民的收入增长速度。要实现农村居民收入的较快增长,必须通过一定财政政策的支持,积极发展农业经济,改善农业经济结构,提高农业经济质量,增强农业的竞争力。通过农村税费改革,切实减轻农民负担。加快农村剩余劳动力从农业生产领域向非农产业领域的转移、从农业劳动力过剩地区向劳动力短缺地区转移,藉以提高农业劳动生产率,增加农民收入。     

国企经营者收入分配的激励和约束机制探讨

借鉴国外企业经营者(企业家)的激励措施的成功经验,结合我国国有企业的实际状况,建立国有企业经 营者收入分配激励和约束机制,应通过劳动报酬、绩效股的报偿、风险报酬、职务“工龄”工资四个方面合理的组合来 实现。     

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     

浅谈体育游戏在高校体育课的运用

体育游戏是进行体育活动的重要内容,是体育教学辅助教学的重要组成部分。利用体育游戏的特点,充分调动学生的积极性和对体育的兴趣,是高校体育向健康体育、快乐体育发展的一条重要途径,体育游戏在高校体育中有重要的作用,在教学中应当合理运用。本文重点阐述了在高校体育教学中如何合理运用体育游戏,提高教学质量,实现教学目标,使学生在体育教学中身心得到全面发展的教学效果。     

浅议增值税税负的税收筹划

该文从增值税税负分析着手,对增值税的税收筹划进行,不同层次的阐述,为降低增值税税负提供了多渠道、多方位的筹划空间.     

企业不同控制权状态下监督成本研究

在不同的控制权状态下,监督者、被监督对象以及监督成本也会发生相应的变化。企业的利益相关者在实施监督行为时,应在付出的监督成本与可能引起的收益之间进行权衡。