从尤瑟夫·海勒的“黑色幽默”文学透析美国社会

海勒的《第二十二条军规》运用讽刺暴露等手法，无情地揭露和鞭挞了战争的荒谬和不道德以及美国社会的黑暗和罪恶。     

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.     

Organizational Compatibility and Workplace Drug Testing: Modeling the Adoption of Innovative Social Control Practices

Few researchers have examined organizational variation in the adoption of workplace drug testing, but innovation theory suggests that adoption is more likely when it is compatible with an organization's values, previously introduced ideas, and needs. Using data from the 1997 National Employee Survey, this research models the effects of organizational compatibility, industry, and establishment size on the adoption of drug testing. The data reveal that compatibility, as measured by an organization's rules orientation, presence of an employee assistance program, and mechanization, is associated with the adoption of drug testing. As predicted, the adoption of drug testing varies across industries and by establishment size.     

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。     

从韩国人学汉语看对零起点学生的对外汉语教学

在来华学习汉语的留学生中,有一部分是处于零起点阶段的韩国留学生。在教学过程中不仅要利用各种形象化的技巧跨越因语言不通而形成的学习障碍,还要注重基础内容的学习,要使其认识到汉韩文化和语言的相通及差异。     

20世纪90年代女性诗歌的语言书写策略

女性诗歌经历了20世纪80年代的躯体写作后,90年代转向了语言写作。90年代以来,伴随着整个社会的进步和对诗歌认识的改变,女性诗人不仅以诗歌的姿态表述自己,而且以具有女性主体性的"人"的立场进入诗歌,聆听和感受世界,既不放弃性别立场,又不放弃艺术价值,使女性诗歌达到人文价值与诗性价值合一的高度。90年代女性诗歌的语言写作,使女诗人以独立的女性话语与充分女性化的写作策略,实现了女性世界的完全自立和性别表达,并形成自己独立的审美体系,从而实现了女性诗歌写作的"宁静的丰收"。女性诗歌从此走上包含性别但又超越性别的更为广阔的前景。     

高校档案信息化建设滞后的原因与对策分析

面对目前高校档案信息化建设比较滞后的状态,高校要积极应对,更新观念,加大经费投入,培养既熟练掌握信息技术又精通档案业务的复合型人才,从而加快档案信息化建设的步伐.