高等教育的国际贸易性及其决定因素

高等教育具有多种社会属性,高等教育的国际贸易性反映着高等教育与生产交换的一种关系,是高等教育国际服务贸易理论研究中的基础性问题。高等教育贸易性,是指高等教育服务进入国际市场交易的可能性与可行性,即参与国际贸易的潜在能力和可贸易程度。其决定因素有产业性因素、比较性因素、技术性因素和制度性因素。     

Internal labour markets in the Australian banking industry: their nature prior to the Second World War and their recent decline

This paper uses evidence from late nineteenth-and early twentieth-century personnel records of two Australian banks to examine the nature of internal labour markets prior to the Second World War. It is argued that the industry possessed all the classic features of internal labour markets: limited ports of entry, internal promotion, long careers, and assignment of wages by well-defined rules. The paper then examines the reasons why banks adopted internal labour markets. Finally, the paper examines the recent decline of internal labour markets and examines the role of technological and social changes in this decline.     

浅议如何充分发挥银行内部审计建设性职能

目前，中国建设银行已建立了总行垂直管理的内部审计体制，内部审计的地位得到了进一步的巩固和加强，管理层对内部审计也提出了更高的要求。本文就如何发挥审计的建设性职能，最大程度地做好审计增值服务，促进银行价值和运作效率的提升，实现审计职能从查错防弊向防护决策和建设性方面转变做初步探讨。     

Analysis on the internal mechanism forming the capital operation venture of nation-owned enterprises

According to the Capital of Karl Marx, capital aims at realizing the value maintenance and increment during the process of its cycle and turnover. Without the conditions of capital＇s cycle and turnover, it will break off. This will furthermore bring an obstacle to the value maintenance and increment of capital, which is the root of capital operation venture and is also the internal mechanism forming the capital operation venture of nation-owned enterprises.     

第三方物流企业内部控制要素的建立策略

第三方物流企业作为一种新型行业，企业的发展已越来越受到企业内部控制薄弱瓶颈的制约．借鉴企业内部控制理论最新成果——企业风险管理框架（ERM）八要素理论建立和完善第三方物流企业内部控制，对该行业做优做强有着深刻的现实意义。     

Consumer socialization,social structural factors and decision‐making styles: a case study of adolescents in Malaysia

The purpose of this study is to investigate how the process of consumer socialization will determine adolescents’ decision‐making styles. Eight decision‐making styles were conceptualized as outcomes of the socialization process, which is acquired via interaction with socialization agents, namely parents, peers, printed media, television commercials and in‐school education. The study also proposed five social structural variables (social class, gender, ethnicity, residence and religion) as being associated with the socialization agents and decision‐making styles. The study sample consisted of 934 adolescents between the ages of 16 and 19 years. The data were collected using a self‐administered questionnaire and analysed with the SPSS computer program. As a result of regression analyses, significant relationships were found between social structural factors and socialization processes, suggesting that the influence of socialization agents on adolescents may vary according to certain demographic characteristics. Significant relationships were also found between social structural factors and socialization processes. Peers appeared to be the most important agents of consumer socialization, contributing to a variety of desirable as well as undesirable consumer decision styles. Printed media and television commercials were also found to be significant sources of the acquisition of both desirable and undesirable decision‐making styles. Parents and in‐school education, however, were insignificant in the acquisition of any decision‐making styles among adolescents. Information obtained from this study could be useful to government agencies and consumer educators. The most revealing finding of this study is that parents did not contribute to the formulation of decision‐making orientation for adolescents. This points to the need for consumer educators to take steps in designing programmes that will involve parents as primary socialization agents at home; this may be facilitated via printed materials. Apart from this, the information can also be helpful in enabling marketers to be more effective in targeting various adolescent markets by formulating marketing strategies according to demographic factors, socialization process and decision‐making styles.     

对合肥市房地产业现状的几点看法

特定社会的分配关系总是由该社会的生产资料所有制关系和劳动力所有制关系决定的。社会主义初级阶段不成熟、不发达的生产资料公有制和劳动者劳动力发展不充分、不平衡决定了在分配上只能实行按劳分配和按要素分配相结合的制度。这是马克思主义分配理论的重大突破和巨大发展 ,     

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.     

公有制内按生产要素分配实现形式探析

一般理论认为,按生产要素分配主要体现在非公有制领域和公有制领域内劳动者收入来源的多样性上.但事实上,随着我国劳动力市场的发展和完善,按生产要素分配在公有制领域内将有更大的作用空间.其具体实现形式之一,即为公有制范围内劳动收入由V+Vm构成,而且对企业利润(M)中分配后的剩余部分,仍可实行按生产要素分配,而后者是建立国有资产保值增值机制的一种新思路.     

论英语教学与学生的非智力因素培养

目前，英语学习中智力和非智力因素是影响学生学业成绩的两个重要因素。人的智力包括注意力、观察力、思维和记忆能力；而非智力是指人的意志、兴趣、动机和情感。本文就教师如何在英语教学中培养学生的非智力因素，促进他们消除学习方法上存在的某些障碍作了一些分析，以便帮助他们提高学习成绩。