加强大学生会计职业道德的教育

经济越发展,会计越重要。然而随着社会主义市场经济的快速发展,中国会计面临＂诚信危机＂,会计信息严重失真,会计造假盛行。高校是会计人员岗前教育的重要场所,且高校会计专业学生是未来会计行业的后备军,所以必须加强大学生会计职业道德的教育。高校在对会计专业学生的教学中,应该明确会计职业道德教育的目标并通过完善课程结构、提高教师的教学能力、营造职业道德学习氛围、改革职业道德教学方法等来提高学生的职业道德学习效果。     

企业知识员工个体创新行为现状与建议

在相关概念界定的基础上,给出了企业知识员工个体创新行为测评量表,接着,介绍了问卷调查的相关情况。通过对正式调查数据的描述性统计分析和独立样本T检验及单因子方差分析,研究发现,企业知识员工个体创新行为水平还不高,主动创新、冒险创新精神欠缺,创新构想产生在每个变量上均值都高于创新构想实施的均值,性别、年龄、学历和职位对个体创新行为具有显著性影响,司龄、部门、行业属性和单位性质对个体创新行为不存在显著性影响。做好招聘与配置、加强激励、营造良好文化环境有助于提升员工个体创新行为。     

宅基地“三权分置”的产权方案与法权构造

研究目的：将试点实践中的产权方案转化成法权构造,为宅基地“三权分置”提供入法路径。研究方法：比较分析、法理分析等。研究结果：宅基地“三权分置”在试点实践中形成多种产权方案,均不能直接入法;法学界凝练的“用益物权+债权”“用益物权+用益物权”“折衷方案”等法权构造,不宜作为妥适的入法方案;通过辨明权利性质看出,“成员权+用益物权”模式是比较可行且合乎法理的应然方案。研究结论：所有权应从主体、权能维度予以续造,资格权可以根据立法技术之需,选择单独入法或将其具体权能纳入成员权范畴予以构造,使用权应设计转让、抵押、期限、用途等规则予以改造。     

我国高毒有机磷农药替代品种开发进展及前景

综述了近年来我国高毒有机磷农药替代品种的开发进展,并对“十五”期间杀虫剂工业的发展提出了建议。     

震灾之后对当前土地利用规划的反心思

首先分析了汶川地震灾后暴露的缺少灾害评估、避难场所设施用地、基础设施维护用地、交通设施薄弱等土地利用规划缺陷。其次,借鉴国内外防灾经验,分析了这些问题的形成原因,指出规划管理理念中不重视灾害管理、资源紧缺的约束、灾害防御的高成本、缺少法律制度的刚性约束,最后提出了震灾后的新规划的建议。     

河北临港产业竞争优势分析

河北省是一个临海大省,有着优良的港址资源。本文通过介绍河北港口及临港产业发展现状,利用波特钻石理论模型,从生产要素、需求条件、相关产业和支持产业的表现、企业的战略结构与竞争对手的表现以及政府和机会的角度分析了河北临港产业发展的竞争优势,并提出了一些促进河北临港产业发展的建议。     

A critical review of primary health care reform in Bulgaria: impact on consumers

The Health Care System in Bulgaria is in a period of transition and is undergoing profound changes in financing, organization and ownership. A priority of this reform is to shift the focus of healthcare to the primary sector and to emphasize general practice. New legislation in support of this health care reform has been passed over the last few years. However, this legislation, although consistent with the global aims to be achieved, has proven to be contradictory in terms of its practical implementation. This has had a negative impact on health care consumers’ interests and rights. This paper evaluates the effects of primary health care reform in Bulgaria from the perspective of patient satisfaction. For this purpose, a major task to be fulfilled is to identify the contradictions emerging between the legislation outlining the reforms and the realities of practical implementation with respect to its impact on consumers. The methods applied include: a review of the legislation, a review of the practical progression of the reform process, and an assessment of the new developments in health care consumers’ interests and rights. Considerable contradictions have been found between the legal framework of health care reform in primary care and existing experiences, traditions and expectations. The legislation is inconsistent with the existing realities of healthcare provision. This is leading to turmoil in the health care system during its present transformation and is infringing upon consumers’ rights. Problems emerging in the process of reform need to be identified, and solutions need to be found and worked out as the reforms progress. An assessment system has to be developed to monitor the overall reform process and to evaluate the effectiveness and efficiency of the changes introduced. The impact on consumer and patient satisfaction should be an area of prime concern during these assessments.     

旅游安全事故成因机制初探

安全是旅游活动的前提和基础。文章在综合各种事故致因理论的基础之上,通过建立事故因果连锁模型来进行事故成因分析,并进一步阐述旅游安全事故发生机制、原理。在深刻剖析事故要素之后,提出了预防事故发生的相应对策和建议。     

港口经济腹地空间演变及其实证研究——以连云港港口为例

作为江苏省唯一海洋大港和江苏北部出海口的连云港港口是我国沿海主枢纽港之一,亚欧间重要的水陆中转港,中西部地区乃至中亚诸国最便捷的进出海口岸和新亚欧大陆桥的东桥头堡,对国内、国际贸易运输事业发挥着越来越重要的作用.采用定性和定量的方法并以连云港港口为例探讨了港口经济腹地的空间范围从点到轴、从轴到面、从局部到纵深的带状空间层次变化规律及其变化的原因,并提出了政策性建议.