对铁矿山税赋的几点思考

对铁矿山税赋的几点思考张来亮矿山是重工业的基础，重工业的发展，离不开矿山行业的支持。多年来，在国家的支持下，国内冶金铁矿山行业得到长足发展，为钢铁产量跃居世界前列做出了巨大贡献。铁矿石产量由１９４９年的５９万吨，上升到１９９４年的２．３亿吨。建国以来...     

冶金部领导谈钢材价格管理

冶金部领导谈钢材价格管理刘淇部长说，近两年来，国内钢材市场，一方面市场价格持续下跌，销售不畅，另一方面又大量进口，冲击国内市场，使钢铁企业深受其害。进口过量既有国家宏观调控不力的原因，也有企业销售订价较高、盲目攀升、诱发了进口商欲望的因素。有些钢铁企...     

基于实力积累的传统产业集群创新策略动态演化过程研究

有关传统产业集群的创新策略问题已成为理论界和实业界普遍关注的一个重要的论题,但是当前的研究多数是对某一种创新模式进行分析,而事实上,随着集群企业实力的不断增加,其创新策略的选择会发生相应的变化。通过对传统产业集群实力积累过程中创新策略动态演化规律的探讨,为传统产业集群的发展战略和政策设计提供参考。     

Through a glass clearly: management practice on the Bowes family estates c.1700-70 as revealed by the accounts

Through the accounts, the article examines the management practices employed on the Bowes estates in order to ascertain whether they were managed as profit centres to be exploited, and whether accounting aided managerial activity at this early stage of industrial development. The majority of the estate accounts were designed to keep track of rights and obligations. The survival of cost analysis, profit statements and planning data indicates that the estates were not treated simply as units of consumption and that the accounts played an important facilitating role. There are indications that a knowledge-power mechanism also existed within the estates, casting doubt both on the mutual exclusivity of Economic-rationalist and Foucauldian explanations of accounting activities and on the notion that a relevant distinction exists between modern and pre-modern business organization.     

Parallels between US and UK cost accountancy in the World War I era

Both the US and UK governments attempted desperate measures during World War I in an effort to maintain wartime production levels of necessary commodities and to allow for their economical purchase by the military. Loft (1986a, 1986b, 1990) has studied the British experience in depth, concluding that UK cost accountancy 'came into the light' as a result. It might be expected that similar developments would have occurred in America with the activities of the War Industries Board. In both countries, national associations were established in the immediate aftermath of the war to promote the professional standing of cost accountants. This paper utilizes archival materials in an effort to investigate whether US cost accountancy was developing more sophisticated costing techniques as Loft has claimed for the UK, or whether practitioners in this country were left 'still cursing the darkness'. Our findings suggest that cost accountancy developed in parallel fashion in both countries. US and UK cost accounting professionalism was dominated by the presence of leading financial accounting practitioners, and in both countries the movement towards more sophisticated costing techniques was gradual rather than dramatic.     

保险公司结案率的计算与应用研究

本文对《保险研究》中三篇文章所提出的几个结案率指标进行分析,指出了它们的不足,然后对传统结案率指标的应用进行分析,考虑了如何根据年度结案率以及实际累计结案率设定计划结案率等问题。     

从高职新生基本素质调查看素质教育面临的任务

通过对高职新生基本素质情况进行问卷调查,不但能够了解学生的基本素质情况,成为我们做好学生工作的重要依据,也更加明晰了今后学生素质教育面临的任务,这就是：对学生政治上要积极教育和引导,帮助学生减轻就业、升学以及学习能力不强、社交能力不够等带来的心理压力,开展传统文化教育活动和满足学生对校园文化活动的个性要求。     

网络银行—中国银行业发展的方向

网络银行是先进的现代信息网络技术与传统银行业相结合的产物，作为互联网时代的金融制高点，为银行业的未来发展提供了强大的生命力。加快推进中国网络银行的发展，是中国银行业的必然选择。     

传统产业升级与战略新兴产业发展——基于昆山制造企业的经验数据分析

从组织学习的视角发现,通过知识的累积、融合与编码,产业升级能够提高企业的增量性创新和突破性创新能力。通过构建结构方程模型,利用昆山传统制造业和战略新兴产业的调研数据,对产业升级、增量性创新与突破性创新之间的路径关系进行实证检验。实证研究表明传统产业升级到越高的阶段,越有利于突破性创新;而战略性新兴产业升级到越高的阶段,越不利于突破性创新,但有利于增量性创新。     

从纽马克的语义翻译和交际翻译理论的角度看中医学中“脏腑”术语的英译

脏腑是中医学中的一个极为重要的概念,在其形成的过程中深受中国传统哲学,文学的影响,内涵复杂。通过探讨脏腑术语在中西医学中的差异,并以彼特·纽马克的交际翻译和语义翻译理论为基础,指出目前脏腑术语中所存在的问题。认为译者在翻译过程中应交替使用语义翻译和交际翻译,以确保医学信息传递的准确性和译文在目的语文化中的可读性。