荣成渔家游

有着"中国第一渔业大县"称号的荣成市,现在又打响了旅游牌.这里有天尽头、圣水观、九顶铁槎山等自然景观,也有民俗村、牧云庵画村、南车花村等人文景观.荣成市对此采取了"谁投资、谁开发、谁受益"的多元文化旅游经营模式,全面动员农户、山村、渔企卖起了"风景画"、念起了"山海经",激活了文化旅游市场,带起了10万农民从事文化旅游业.2003年,荣成市年接待游客260万人次,年实现旅游收入8亿元.     

Labour use efficiency in the Indian and Pakistani commercial banks

The Indian and Pakistani banking industry is said to have an excessive use of labour due to the significant market share of government owned banks. Both countries have undertaken a process of regulatory reform to bring about market discipline in the usage of inputs and to increase the labour use efficiency and productivity. The focus of this paper is the estimation of productivity and efficiency of labour use in the banking sectors of the Indian sub-continent. The results show that the efficiency of labour use across the Indian sub-continent is improving over time and that foreign banks are more efficient compared to domestically owned banks in their usage of labour.     

The effect of accounting firm size and member rank on professionalism

The relationship between the number of employees in a firm, their rank, and the level of professionalism among firm members is evaluated in 19 accounting firms, involving 325 accountants engaged in public practice. Professionalism is measured using five individual traits plus a composite. Results indicate that one trait (i.e. a belief that the profession provides a service to society) and the composite were inversely related to firm size. Rank or position in the firm hierarchy demonstrated an even stronger, independent effect on three professionalism traits and the composite, with higher member rank associated with higher levels of professionalism. Issues related to the future study of professionalism among accountants are discussed.     

BUILDING CARS TO CUSTOMER ORDER — WHAT DOES IT MEAN FOR INBOUND LOGISTICS OPERATIONS?

The automotive industry is undergoing a strategic transition. Cost pressure from rising stock levels in the market and increasing incentives needed to sell these vehicles are forcing vehicle manufacturers to rethink their prevalent “stock‐push” approach, building vehicles against a forecast and selling from stock, in favor of a stock‐less “build‐to‐order” order fulfillment strategy. More responsive order fulfillment at the vehicle manufacturer level however will not only require flexible and responsive component supply, but will also have wide ramifications for the logistics operations. Based on three case studies of major inbound logistics operations, this exploratory study assesses their ability to support such a build‐to‐order approach, as well as the potential implications of such transition. The paper concludes with a set of general strategies for how these implications could be mitigated.     

信息不对称条件下的中国零售业营销研究

一、信息不对称条件下中国零售业的营销困难 信息不对称给中国零售业营销带来了困难。那么，这些困难是什么？其具体表现形式又是怎样的呢？让我们逐一考察。     

仓库信息化建设发展战略探讨

以仓库信息化建设与发展为内容,提出了在仓库信息化建设中,应建立军民一体化战略、纵向一体化战略、横向一体化战略、仓库内部一体化战略,建立与实现高效协调、快速反应的军事物流运作系统。     

学习陈云同志的经济思想提高驾驭宏观经济工作的能力

在陈云同志诞辰100周年的时刻,我们缅怀这位伟大的无产阶级革命家、政治家,杰出的马克思主义者,党和国家久经考验的卓越领导人,同时回忆起陈云同志作为我国社会主义经济建设的开创者和奠基者之一,一生为社会主义经济建设作出的重要贡献。陈云同志在领导新中国经济建设的实践中,提出了许多科学的经济观点和思想,不仅为促进经济建设的健康发展,探索中国特色的社会主义建设道路,推进经济体制改革和对外开放,发挥了非常重要的作用,而且对我国当前落实科学发展观,促进经济社会协调发展,也具有深远的指导意义。陈云同志经常讲,工作要做好,一定要实…     

Question order effects in taste testing of beverages

The effect of order position has been demonstrated in marketing research, sometimes compromising survey results. This paper studies the influence of order position in product taste trials of carbonated beverages using a sequential monadic design. The authors measure attitude ratings across product trials rather than across products to examine the effect of order position on preference ratings.     

改革现行会计委派制 建立会计代理制

对于国有企业(及国家机关部门和事业单位)来说,建立“外派”会计制度是内在的要求,应该坚持做好。“外派”会计是财务监督会计,与企业内部管理会计并行不悖。不过,现行的会计委派制确实增加了企业经理人员和委派会计人员或财务总监之间产生对立或合谋的可能性,某种意义上成为政府干预企业的新机制、新形式,这影响到会计委派制的实际效果。而由会计师事务所等中介服务机构来充当企业的财务总监的会计代理制却能较好地隔离政府与企业,并在两者之间形成适当的平衡。     

魏晋时期的"重情"心态

汉末魏晋六朝是中国精神史上极自由、极解放、最富于智慧、最浓于热情的时代,也是人格上、思想上澄明高贵的时代.本文就"重情"现象,从观念和社会中去理解、阐述,并对其原因、表现作一描述.