浅谈国有资产流失的形式及防范对策

国有资产的流失是指国有资产的出资者、管理者、经营者，因主观故意或过失，违反法律、行政法规和规章，造成国有资产的损失。当前，国有资产流失已经出现了多种形式和多种渠道同时发生的现象，已成为一个不客忽视的问题。为防止和杜绝国有资产的再度流失，本文着重深入分析了造成国有资产流失的主要形式，针对国有资产流失的现象提出了防范的对策。     

On the System Setup and the Scheduling Problem in a Flexible Manufacturing System (FMS)

In this paper we present a model which unifies several existing models with respect to two phases of the planning process of a Flexible Manufacturing System. These phases are the system setup phase and the scheduling phase and in literature they usually are considered separately. We give a mathematical formulation encompassing both phases. From this formulation several existing approaches can be deduced. We also describe some heuristic methods for our model and present the computational results.     

重庆城乡统筹中农民工的职业技术教育问题探讨

重庆市农村人口众多，在实行城乡统筹后将有大量农村人变城里人。如何实现农村人口的和谐转移，是值得思考的问题。文章拟从农民工的职业技术教育问题入手，通过分析农民工在城市生存的现状，指出提高职业技能是农民工增加收入和更好就业的有效方法。本文对农民工职业技术教育中存在的问题进行了分析，进而对如何改善农民工的生存状况作了较为详尽的探讨。     

Longevity and Life‐cycle Savings*

We add health and longevity to a standard model of life‐cycle saving and show that, under plausible assumptions, increases in life expectancy lead to higher savings rates at every age, even when retirement is endogenous. In a stationary population these higher savings rates are offset by increased old age dependency, but during the disequilibrium phase, when longevity is rising, the effect on aggregate savings rates can be substantial. We find empirical support for this effect using a cross‐country panel of national savings rates.     

港深都会：世界金融第三极构想

目前世界金融极分别是欧洲的伦敦和美洲的纽约。亚洲的六大金融城市虽然各具优势，但近期内要成为世界金融第三极都有较大的困难。本文认为，把香港和深圳建设成为一个金融中心，最有可能成为世界金融第三极。期望把港深都会建设上升为国家战略，消除港深金融中心的制度性障碍。     

How Public Relations Functions to Help Achieving Organizational Goals——Alzheimer＇s Assays Campaign Case Study

One purpose that public relations serves is to help organizations to achieve their objectives. The development of this understanding can be regarded as a four-stage process： research, planning, programming, and evaluation. These four steps are essential to any effective public relations campaign and they are actually not four independent functions. Each step overlaps the others, and if any one is neglected, the entire process might be affected. Alzheimer＇s Assays campaign illustrates a complete public relations project because it experiences all the four stages. Herein Alzheimer＇s Assays campaign is studied as an example to demonstrate how public relations functions to help achieving organizational goals.     

Exploring the Structure of the Illegal Market for Cannabis

Summary This paper explores the middle and retail levels of the illegal market for cannabis in New Zealand using national household drug survey data. Those who reported purchasing half or full ounces of cannabis were defined as middle level market participants, while those who purchased smaller weights or merely used cannabis were defined as retail level participants. Those who had purchased cannabis were then further categorised as either cannabis ‘buyers’ (i.e. those who only purchased sufficient cannabis for their own consumption needs) or cannabis ‘dealers’ based on whether the surplus of cannabis they had, after their own personal consumption was deducted, exceeded the legal definition of cannabis dealing (i.e. possession of 28 g of cannabis or more). Nine per cent of those who had purchased cannabis in the previous year were categorised as middle level participants with 69% of these defined as middle level dealers and 31% as middle level buyers. Middle level cannabis dealers were projected to earn, on average, $2927 (NZD) net annual profit from selling surplus (rate of return of 34%). There was a wide variation in the projected net earnings of the middle level cannabis dealers with the majority earning only modest incomes (bottom 50% – $260 per year, top 10% – $25000 per year). Participants at all levels of the market commonly reported receiving cannabis for ‘free’ and this is likely to reflect the social sharing of cannabis during group consumption and non-cash payments for cannabis. This barter and gift giving tradition may provide cannabis users with a degree of insulation from any price increases for cannabis brought about by law enforcement activity. Cannabis selling creates a convenient source of income for heavy cannabis users to finance their own personal cannabis consumption, which may also dampen the impact of any rise in price brought about by law enforcement success.The 2003 HBS-Drug Use was funded by the New Zealand Ministry of Health and carried out as part of the Public Health Intelligence (PHI) Health Behaviours Survey Monitor. The statistical design for the 2003 survey was completed by Dr. Megan Pledger at SHORE, and by James L. Reilly from Statistical-Insights. The questionnaire was adapted and extended from the National Drug Survey questionnaire for the Health Behaviours programme by Dr. Chris Wilkins. Data collection was managed by Dr. Chris Wilkins, Rachael Lane, Joe Morley and Mary Blade. The statistical analysis of 2003 HBS-Drug Use was completed by Paul Sweetsur. The analysis in this paper was partly funded by the New Zealand Police.     

Authentic Program Planning in Technology Education

This paper reports on the needs identified by three teachers during an investigation into their first experiences of implementing technology in their primary classrooms. One part of one teacher's case is presented in detail to illustrate that the meanings the teachers made of their experiences were related very closely to their beliefs about teaching and learning, to their understanding of technology as a phenomenon and to the place they saw technology having within the whole curriculum. One particular outcome of the investigation was that the teachers experienced a lack of knowledge of the scope and breadth of the technology learning area, and as a consequence, faced challenges in planning for the successful implementation of activities. In response to this particular need and to the many issues emanating from current research literature in technology education, the paper then presents two models for conceptualizing and planning units of work in technology in primary classrooms. The models form frameworks that may be useful to help structure thinking for authentic classroom planning and sequencing of lessons or learning experiences. This revised version was published online in July 2006 with corrections to the Cover Date.     

纳税筹划与企业战略

纳税筹划作为企业财务战略的研究范畴,与企业战略联系密切。纳税筹划对制定与实施企业战略具有重要的影响,纳税筹划能够为企业节约税收成本,直接增加企业的净收益,有利于企业在发展中确立竞争优势,实现其战略目标。     

An ABC Method for the Reconfigurable ERP System

To overcome shortcomings of traditional activity-based costing （ABC） method and better support the cost management of the reconfigurable ERP system, an ABC method based on generalized work centers was proposed. Based on the dynamically extendible modular structure of the bill of generalized work centers, the method could provide more accurate and integrated cost information and strongly support the cost management of the reconfigurable ERP system.