领导愿景与企业绩效关系研究

领导者的前瞻性愿景对组织发展具有重要作用。本文用访谈和问卷调查的方法对国有和民营企业的领导愿景与企业经营业绩之间的关系进行了探讨。结果发现,领导愿景及愿景共享等因素对企业绩效具有直接影响作用。研究者在此基础上提出了建立共同愿景以及培养和选拔企业愿景式领导的对策和建议。     

图式理论、学习策略与大学英语口语教学

本研究采用定量分析的方法,对84名天水师范学院非英语专业的学生的口语水平进行测试。根据图式理论,口语任务分为有关键词及句型提示类和无提示类,并对被试的学习策略使用情况做了调查,结果发现,口语任务有提示与无提示对学生的口语成绩有显著影响,这说明图式理论完全适用于大学英语口语教学。     

The Contribution of NPOs to Family Policy Formulation in EU Member and Applicant States

This paper examines the role of nonprofit organizations (NPOs) in the process of family policy formulation in eight member states and three applicant states of the European Union. Drawing upon interviews with representatives from the nonprofit sector, the author argues that the experiences of NPOs in family policy-making vary considerably between countries because of the way state–nonprofit relations operate. Social origins theory illustrates why these variations exist by pointing to broad societal influences on the nonprofit sector, but new empirical evidence presented here suggests that, in a particular policy field, other factors, such as the significance of the field on policy agendas, the strength of one particular organization in a specific cultural context, party ideology, and financial viability of the NPO, shape the role of organizations in the formulation of policies     

企业基本问题的法学与经济学分析

我国法学界对企业的定义和分类大多仍停留在新古典经济学的“黑箱”阶段,现代经济学关于企业的契约性理论为认识企业的概念和基本分类提供了新的视角。企业是生产要素所有者通过契约组成的提供产品或劳务、具有民事主体资格的社会组织,企业可以分为物质资本企业、人力合作企业和介于两者之间的企业,它们各有存在的合理性,也存在矛盾和弊端。     

黑格尔与经典作家论哲学体系的逻辑展开

我国改革开放以来,马克思主义哲学的体系创新逐渐成为马克思主义哲学的研究重点之一,作者认为重温黑格尔、马克思、恩格斯和列宁关于构建科学的哲学体系的思想对于推动这个问题的研究是有重要意义的。在作者看来,他们构建科学的哲学体系的主要原则是逻辑与历史一致,其具体表现是哲学范畴、原理从抽象到具体的过程。文章重点论述了列宁构建科学的哲学体系的思想。     

情境在古诗词教学中的作用

情境教学法在古诗词教学中有重要作用,通过拓宽教育空间、缩短心理距离、注重角色效应、领悟诗词谐趣等四种途径可以增强情境教学的效果。     

晋商文化及精神对现代工商管理的影响

晋商在明清发展到鼎盛时期,曾是在我国具有重要影响的商邦。他们在长期经营活动中形成的晋商文化以及节俭勤奋、明礼诚信、精于管理、勇于开拓的商业精神是其持续发展的精神动力,成为我国"儒商文化"继承和发展的典范,是我国商业文化史上宝贵的精神财富。弘扬晋商文化及精神,挖掘其内涵,坚持古为今用,将对新晋商的崛起和现代工商企业管理改革与创新产生极为深刻的影响。     

《 转运汉巧遇洞庭红》的商业解读

凌濛初<转运汉巧遇洞庭红>通过对金老汉藏财失财和文若虚随人出海,两次巧遇发财机会陡然暴富故事的描写,反映了明代中叶以后商业发展的具体场景,反映了关于相互需求的贸易原理和资本增殖的思想.通过文若虚形象的塑造,反映了作者经商和为人相统一的思想.从故事可知,明中叶后商业发展已经有了一定的规模和规范,但也还有一些不利于商业贸易更大发展的因素,如储运和金融手段的滞后等.     

International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

公共产品供给机制创新及其法律规制

供给机制不完善是造成公共产品供求矛盾的一个根本原因。现行单向的决策机制、一元的供给主体和垄断性供给方式带来诸多弊端。创新供给机制,建立自下而上多利益中心决策机制、建立包括政府、市场和第三部门在内的多元化供给主体机制和供给方式。法律规制中应赋予不同利益组织参与决策权,主体间供给责任分配。规制法律既有公法还包括私法,并遵循双重利益平衡和充分竞争原则。