第四方物流的经营与发展

我国加入WTO后，国外物流企业进入中国物流市场，将给我国物流业带来发展机遇，也带来竞争压力，因此．我国物流企业必须运用现代物流理念，加快发展，建设高标准、高质量的物流体系。本文就是希望通过时第四方物流这一新兴物流理念的研究探讨，找出能推进我国物流业的发展思路。     

基于生态足迹理论的生态经济系统发展能力分析

本文介绍了加拿大生态经济学家William教授提出并由其学生Wackerngel完善的生态足迹模型，总结了前人基于该模型得出的Shannon-Weaver公式、Ulanowicz的发展能力公式，指出该公式能更好地反映区域生态经济系统的发展能力。利用全国、广东省、四川省、四川南充市等不同区域2001年生态足迹计算结果、计算出不同区域层面上的生态系统多样性和发展能力分别为1.9367、1.7947、2.0526、1.1049，说明其生态足迹的发展能力均超过生态存量的发展能力。选取了四川省南充市作为特定区域进行生态足迹和生态足迹效益的时间序列计算，进行生态经济系统多样性和发展能力的动态变化分析。最后．指出提高生态经济系统多样性指数和发展能力的一条重要途径是增加生态足迹的多样性。     

中国大陆上市公司的时空现状及其可持续发展研究

首先阐述了中国大陆证券市场的发展历史，分析了中国大陆上市公司的发展态势。从中国大陆各省区(省、直辖市、自治区)、六大经济区、三大经济地带入手，探讨了中国大陆上市公司的空间分布格局及其分布重心的移动轨迹，指出中国大陆上市公司的空间分布格局是由区域上市公司数量、土地面积、经济发展水平和产业结构发展状况等诸多因素所造成的。最后对上市公司的可持续发展进行了研究，旨在为中国大陆区域上市公司的相对均衡发展和可持续发展提供科学依据，以促进中国证券市场和国民经济的持续发展。     

Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum

The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and positions. The current study focussed on these expected changes and how accounting profession, practice and, consequently, education will be affected and adjusted to these new technologies in an evaluation approach. A qualitative methodology was employed, investigating accounting educators’ perceptions of these developments. Semi-structured interview data and online accessible empirical data, such as podcasts, were analysed in two coding cycles. The findings illustrate that while significant changes are expected, participants’ opinions vary regarding the necessity of adjusting the accounting curriculum. Supportive changes include amending respective courses to emphasise classic skills, such as problem-solving, and contemporary skills, such as new technologies, to illustrate developments practically.     

Career Management Strategies of People With Disabilities

People with disabilities (PWD) tend to experience less career success than their counterparts without a disability, and their talent and skill remain underutilized. Disability literature also outlines various barriers to careers of PWD. Yet there are those who successfully manage their careers. Our aim in the present interview‐based study was to understand which strategies PWD engage in to manage their careers proactively. Findings indicate that strategies include maintaining a positive mind‐set; trouncing competence stereotypes by sensitizing people to their ability through learning and applying new skills, and by seeking feedback; engaging in disability advocacy to remove performance myths; and building, leveraging, and contributing to disability networks. We noted gender and tenure differences with regard to strategies employed. Findings imply that career objectives of PWD are not those traditionally expected or lauded by organizations, and motivations for career self‐management are unique to PWD as compared to those without a disability. © 2014 Wiley Periodicals, Inc.     

Integrating retirement and permanent disability in NDC pension schemes

In this article, we develop a theoretical basis for integrating retirement and permanent disability using a generic nonfinancial defined contribution framework. The methodology we use relies on a multistate overlapping generations model that includes the so-called survivor dividend. Currently, this feature can only be found in the Swedish defined contribution (DC) scheme. The results achieved in the numerical example we present endorse the fact that the model works well. Special attention is given to the assumptions made about mortality rates for disabled people and disability incidence rates, which largely determine the contribution rate assigned to disability. The model could be of interest to policymakers because, after some adaptations, it could be implemented without too much difficulty and would uncover the real cost of disability and minimize the risk of disability insurance being used as a vote-buying mechanism.     

企业家精神发展维度简论

企业家精神是建基于现代生产方式之上的一种价值观念、精神气质和文化品格,是工业文明和市场经济发展的产物及推进物,更是现代化管理的重要路径。企业家的历时性,市场经济和思想观念的变动性都决定了企业家精神必然具有发展维度。     

河南省县域经济发展模式与对策分析

农业是县域经济的基础。河南省作为典型的农业大省,农业产业化经营是振兴农业和农村经济的根本出路。河南省县域经济发展已形成x-,．1k推动型、非公有经济推动型、产业集聚型、劳动经济型、农业产业化推动型、开放带动型等模式。河南省发展县域经济的对策是,促进非公有制经济发展进程,加快城镇化建设,积极开展劳务经济,促进农村剩余劳动力的转移。调整产业结构,加快农业现代化进程。     

全球创意产品贸易发展趋势及中国机遇

对全球创意产品贸易发展的趋势及其特点进行了简要分析,并剖析了中国当前创意产品贸易的发展趋势、特点以及在全球创意产品贸易中所处的地位。分析认为,作为全球贸易新的增长点和新引擎,全球创意产品贸易的快速发展为中国带来了新的机遇,应从增加创意产业的科研投入以及加强创意产品贸易的政策支撑力度等方面,提升中国创意产品贸易的国际竞争力。