职业学校食堂托管有效监管的探讨

随着后勤社会化改革的推进，许多职校通过引进优秀的社会餐饮管理企业，使食堂各个方面的质量得到提高，同时极大地节约了学校的运行成本。本文对学校食堂托管风险进行了分析，提出如何通过有效的监管，以化解安全风险，创造学校和食堂经营企业的“双赢”局面。     

跨国并购中的企业文化整合

跨国并购是指一国企业基于某种目的,通过取得另一国企业的全部或部分资产(或股份),对另一国企业的经营管理实施一定的或完全控制行为。与其他投资方式相比较,跨国并购是企业实现其全球战略目标的一条捷径。然而,跨国并购的优势能否得到充分发挥,很大程度上取决于并购后双方企业整合的成败。跨国并购企业的内部整合包括资源、管理、组织、文化等多方面整合,渗透到企业经营的方方面面,其中文化整合对跨国并购企业的影响更复杂、更深入、更持久。所以,跨国并购后的文化整合已引起参与跨国并购企业的高度重视,成为企业管理者最重要的任务之一。…     

企业整体资产置换的会计及税务处理

企业整体资产置换是指一家企业以其经营活劫的全部或其独立核算的分支机构与另一家企业的全部或其独立核算的分支机构进行整体交换，资产置换后双方企业都不解散，企业整体资产置换实际是指存货．固定资产。无形资产等多种非货币性资产的交换。本文就这一问题的会计及税务处理进行探讨。     

结合资金集中管理谈企业内部控制

内部控制,是指由企业决策层、管理层和全体员工共同实施的,旨在合理保证实现以下基本目标的一系列控制活动:企业战略:经营的效率和效果;财务报告及管理信息的真实、可靠和完整;资产的安全完整;遵循国家法律法规和有关监管要求.企业内部控制涵盖企业经营管理的各个层级、各个方面和各项业务环节.     

高职院校教师服务企业的实践模式研究

高职教育是我国高等教育的重要组成部分,高等教育应增强社会服务能力。国家目前的导向之一是增加现有教师服务企业的经历,以此作为提高专业教师的职业技能。高职院校教师可以通过校企合作、企业实践、企业兼职和企业托管实践模式为企业服务。     

电子商务环境下的数字企业模型研究

数字企业（Digital Enterprise）是企业内部和外部（或前台和后台、上游和下游）的业务都实现了电子商务的企业，可以实现整个企业的数字化经营管理，可以实现企业、客户、服务商和供应商的无缝集成，可以实现人、技术．经营目标和管理方法的集成，可以实现数字企业与电子商务系统的有效整合和高效协同。     

工程企业管理与人力职能管理的关系

企业管理,又称企业经营管理,是企业为达到一定的目的而采取的各种方式、方法、手段以及对相关联的人和事进行控制的一系列活动的总称。企业管理的对象是企业的生产经营活动,企业生产经营活动可以归纳为两个部分．     

面对员工离职:有话好好说

双重契约维系双方关系员工的解雇和离职几乎是所有企业人力资源管理者都可能遇到的棘手问题。尽管从表面上来看,解雇和离职是性质完全不同的两种情况,但其在本质上是一样的,即它意味着一种合作与互惠关系的终结。从经济学的角度来说,雇用关系实际上是一种契约关系,更明确地说,是一种经济契约关系,或者一种互惠交易。现代人力资源管理的观点认为,企业和员工之间的雇用关系其实并不仅仅是一种经济契约关系,它同时还是一种心理契约关系。这种心理契约是企业通过长期的经营管理实践,以及企业和员工之间在相对较长的一段时期内通过相互了解和试探…     

国有军工企业员工心理契约构建的有效策略研究

心理契约概念的提出是在20世纪60年代,与经济契约不同,心理契约是指存在于企业与员工之间的一种隐性的契约,契约的核心内容为双方隐含的期待与非正式的责任。2010年暑期,笔者偕同管理学院几名学生深入到陕西     

浅议审计质量与注册会计师法律责任的统一

在市场经济条件下,经营权与所有权的分离,企业需要的资金或资本从证券市场上筹措。财产所有者在证券市场上通过入股和购买股票成为公司的股东。在股东和企业之间财产委托和受托之间产生了委托代理关系, 客观上需要独立公正并且具有专业胜任能力的会计师对履行受托责任的经营管理人进行见证,向委托人报告其经营责任的履行情况。这就是一种制度安排,是一种市场平衡。这种制度安排说明市场对注册会计师审计有需求,并且应以提供高质量的审计服务为前提。     

公用事业公有制的多种实现形式

分析了公用事业由国有独资经营向公有制多种实现形式转化必须把握好的几个方面。同时,政府应加强对公用事业的宏观控制力。     

Accuracy of the judgment of facial expression of emotions as a function of sex and level of education

The purpose of this study is to examine the recognition of facial expressions of six emotions as a function of sex and level of education (high school, college, university) of the subjects. Three hundred French-speaking citizens of Quebec had to judge which emotion was expressed in various facial stimuli presented on slides. Results show that overall, the recognition of emotions was very good. However, there were significant and strong differences between emotions and sex and levels of education did not have strong effects on the results.This research was supported by grant EQ-1717 from Fonds FCAC (Gouvernment du Quebec).     

浅析廊坊市加快科学发展的思路及措施

主要从思想建设、产业结构调整、城乡一体化方面探讨廊坊市抓住发展机遇,加快科学发展的思路。     

Developing understanding of the idea of communities of learners

The idea of a community of learners is based on the premise that learning occurs as people participate in shared endeavors with others, with all playing active but often asymmetrical roles in sociocultural activity. This contrasts with models of learning that are based on one‐sided notions of learning— either that it occurs through transmission of knowledge from experts or acquisition of knowledge by novices, with the learner or the others (respectively) in a passive role. In this paper, I develop the distinction between the community of learners and one‐sided approaches from the perspective of a theory of learning as participation, and use two lines of research to illustrate the transitions in perspective necessary to understand the idea of communities of learners. One line of research examines differing models of teaching and learning employed by caregivers and toddlers from Guatemalan Mayan and middle‐class European‐American families; the other line of research involves a study of how middle‐class parents make a transition from their own schooling background to participate in instruction in a public US elementary school.     

The frequency of sexual abuse and depression in a sample of street children of one of deprived districts of Tehran

The purpose of this study was to determine the frequency of sexual abuse and depression among street children who live in a deprived district of Tehran. The researchers used the K-SADS questionnaire and a clinical interview were used to evaluate depression and sexual abuse in 87 street children in Tehran. Eighteen (20.9%) of the children had been sexually abused. Depressed children were 3.2 times more likely to be sexually abused than non-depressed children. Furthermore, 26 girls (86.7%) and 27 boys (48.2%) suffered from depression. The frequency of depression demonstrated a significant association with the father's or breadwinner's history of imprisonment or unemployment. Interventional programs providing education and support should be implemented for street children.     

劳动法视域下新生代农民工权利缺失问题

中国经济崛起和城市化进程过程中农民工的贡献有目共睹,城市让生活更美好的诱惑使得中国的新老两代农民工从农村流入城市,2008年1月1日的《劳动合同法》和《劳动争议调解仲裁法》让社会看到了改善农民工权利状况的希望,然而新生代农民工的权利保护尤其是作为一名劳动者的权利保护的现状依然不如人意,没有救济的权利不是真正的权利、迟来的正义是非正义,每年岁末对于农民工权益的突击性保障并不能从根本上解决问题,把包括农民工权益保障的社会问题纳入法治框架内、通过探析新生代农民工权利阙如问题及原因进而发现从制度层面进行解决才是解决农民工权益保障问题的根本途径。     

学龄儿童健康行为研究方法述评

学龄儿童健康行为研究越来越得到重视,在未来周期性的研究中也面临着在快速发展的背景下保持较高质量、在有限的财政资源情况下持续提高、使趋势分析与修改问卷内容相适应、满足科学受众和政策受众的不同要求等挑战,因此,完善其研究方法成为当前迫切需要。     

“吸毒人员未成年子女监护问题”研讨会综述

针对吸毒人员对其未成年子女的监护不力或监护缺失的现状，深入探讨了终止、剥夺乃至转移吸毒人员监护权的问题。涉及到监护权转移实践方面的问题，与会专家提出了临时监护人，短、长期寄养家庭，机构性质的儿童之家，儿童福利院等多种监护权转移方案。对一些存有疑义的问题，则是需要系统研究、统筹规划的新课题。     

The impact of generation and country of origin on the mental health of children of immigrants

The authors reexamine the study of generational differences in adjustment among the children of immigrants by arguing that the country of origin defines and shapes the adaptation process across generations. Using a sample of children in Toronto, the authors demonstrate that generational differences in the mental health of children occur only in families from countries of origin at the lowest levels of economic development. Among those at the lowest levels of economic development, a mental health advantage in the first generation evolves to a disadvantage in the 2.5 generation relative to third or later generational children. Children from backgrounds characterized by higher economic development show no initial or eventual differences from the native born. Using data from the Toronto Study of Intact Families, the authors are able to explain differences among children from low economic development backgrounds specifically in terms of increasing family conflict and decreasing school involvement across generations.