对科学发展观指导下的高校思想政治教育工作的探讨

科学发展观是推进我国经济社会全面发展的指导思想,也是加强和改进大学生思想政治教育的指导方针。本文通过分析高校思想政治教育存在的普遍问题,提出了在科学发展观指导下的思想政治教育工作的新思路,新途径。     

以人为本 管理的灵魂

企业要想在激烈的市场竞争中立于不败之地，必须加强管理，而管理的灵魂是以人为本。人本管理是指对管理者对象在自觉地遵守规章制度的基础上，所进行的一种高层次的管理方式。     

Differential reporting in Germany - A historical analysis

Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting insights for the current discussion on differential reporting in Germany produced by the EU Regulation on the application of International Accounting Standards.     

有关台湾"大陆货品特殊防御机制"的法律思考

两岸入世后，台湾当局的大陆经贸政策与世界贸易组织的要求是有一定距离的，特别是台湾当局为大陆度身设置的“大陆货品特殊防御机制”，似乎是为了利用中国大陆在其《入世议定书》中对世贸组织成员的特别的承诺条款，但从法律角度而言，这是有违台湾在世贸组织《保障措施协议》项下的义务的，极易成为两岸之间有限的经贸互动中争端的导火绳。     

The quality of cooking oil used in informal food processing in Malawi: a preliminary study

A survey was conducted in Lilongwe city urban markets in Malawi, to assess the quality of cooking oil used for frying potato chips. Purposive sampling was performed to come up with respondents who were using vegetable oils. A stratified random sampling was used to select the 32 informal food processors who were interviewed using a structured questionnaire. Oil samples were collected from the most commonly used brand of oil. Fifteen respondents were selected and these were divided into three categories of five: those who were not reusing the oil, those who were reusing the oil and those who were preparing potato chips and chicken in the same oil, for chemical analysis. The preliminary results showed that while the majority (59.4%) of the informal food processors discarded the oil after 1 day, 3.1% discarded it after 4 days and another 12.5% after 3 days. A larger proportion of the respondents (40.6%) used the leftover oils at home, 37.5% kept it in oil bottles, 3.1% kept it in plastic papers for reuse the following day. Also, most respondents (57%) indicated dark colour as the sign of oil deterioration, 29% discarded the oil after noticing foam formation while 8.2% and 6.1% said they discarded the oil after noticing a bad smell and food absorbing the oils respectively. A physical observation of the various oils showed that for most of the respondents (34%), the oils were dark brown in colour, in 22%, the oils were slightly dark brown and 16%, the oils were brown. Foam formation was noticed in 13% of the respondents. It was also noted that 91% of the respondents had not been trained or briefed of food quality and safety issues. A chemical analysis of the oils showed high values of free fatty acids (range, 0.84–1.4112 compared with 0.42 in the fresh oil) and peroxide values (range 14.7–16.6 compared with 9.0 in the fresh oil). It may be concluded that the oils being used by the informal food processors in Malawi are of poor quality and so the foods cooked in them may be a health hazard to the consumers and the processors themselves. Although this work in ongoing, it may be recommended at the outset that the health department of the city assemblies should inspect these oils for the good health of the consumers.     

户籍歧视对劳动报酬差异的影响

在我国，户籍歧视是形成劳动力市场分割的重要原因，它不但通过阻碍劳动力流动造成城乡收入差异，也会促成农民工和城镇工人之间劳动报酬的差异。本文利用中国健康与营养调查（CHNS）多年的数据，对我国户籍歧视影响劳动报酬差异的程度进行计算和分析。结论表明，近几年户籍歧视现象并没有明显改观，政府在制定相应政策时，仍需关注这方面的问题。     

Domestic Support and Border Measures for Processed Horticultural Products

In horticultural markets, trade barriers often apply to the processed products whereas domestic support applies to farm-produced raw commodities. Here we assess the effects of such trade barriers and domestic support by simulating the effects of policy reform on global processing tomato markets, which are faced with modest processed product tariffs and high domestic support in the European Union (EU). Both protection and EU subsidy drive down world welfare, but we find that reducing import tariffs for tomato products would yield greater effects on markets and larger welfare impacts outside Europe than would reductions in EU domestic support.     

Disciplining: A question of ethics?

The importance of evaluating a discipline system from an ethical perspective is considered. Disciplinary practices in contemporary organizations are frequently characterized by managers having to choose from among alternative courses of corrective action. Since the selected alternative may have serious consequences for the individuals involved, its rightness or wrongness is of concern. The pattern of these choices reflects the overall disciplinary practice of the organization, and is an issue that warrants attention from an ethical perspective. Basic schools of thought that influence contemporary discipline practices are discussed and suggestions are made for conducting an evaluation of the ethical nature of a discipline system.     

浅析多媒体技术在车辆工程教学中的应用

随着教育的发展 ,传统的教学方法已不能满足时代的需要 ,亟待运用现代教育技术手段 ,特别是多媒体的教学形式进入课堂 ,以发挥其特有的功能来提高学习效率。本文浅淡了如何在车辆工程教学中运用计算机多媒体的图、文、声、像并茂的特点 ,有效的激发学生的学习兴趣。     

儒家利益观与民营企业价值观

在传统农业社会,儒家思想一直是中国的正统思想,它以仁、义、礼、智、信等道德标准约束着人们的行为.在建立社会主义市场经济的今天,社会以发展、效率为主线,强调的是经济活动规则等.在新的历史环境下,蓬勃发展的民营企业在追求经济利益的同时暴露出的种种问题值得人们深思.因此,应将中国传统儒家思想与民营企业的经营活动有机结合,构建义利兼顾的新型民营企业.