运用作业成本法进行客户盈利能力分析的思考

不同的成本计算方法导致不同的成本计算结果，并影响到客户盈利能力的评价结果。传统成本计算法掩盖了客户盈利能力的真实信息，而作业成本法通过区分直接成本和间接成本，找出间接成本的成本动因，将间接成本依据成本动因追溯到特定客户，提高了客户盈利能力评价结果的可靠性。按照作业成本法的基本原理，推导出客户盈利能力分析的基本流程和成本计算模型，再通过实际案例说明其具体过程，并讨论了作业成本法在企业客户管理方面的实践运用。研究表明，作业成本法较之传统成本法明显提高管理者在分析客户盈利能力时的准确性，为制定客户管理决策提供科学的参考。     

吴锦堂振兴浙江实业的设想与活动

清末,政府出台一系列政策,吸引华侨回国投资。旅日侨商吴锦堂应召回国,提出振兴浙江实业的设想,并以极大的热忱投身振兴浙江实业的活动,兴办农蚕学堂,创办浙省农业股份公司,投资浙江铁路公司和宁绍商轮股份有限公司,游说华侨考察、投资浙江,为振兴浙江实业尽心尽力,充分表达了华侨的爱乡爱国之情,展示了华侨上层人士对政府的信心及与政府之间的良好关系,在一定程度上反映了清末华侨政策的成功。     

基于网络的企业营销活动实证分析

网络的应用对企业传统的营销方式产生了冲击。本文利用对近百家企业问卷调查获得的数据,运用实证的方法,证明了我国企业由于使用网络改善了其营销活动并有利于提高了营销绩效,并进一步分析了客户关系管理与信息管理在网络环境下职能的变化。     

New Policy Spaces: The Impact of Devolution on Third Sector Policy in the UK

The development of third sector policy in the UK since 1997 has seen changes which have been of significance both for analysts and practitioners. This period has seen government engagement with and support for the sector extend far beyond the levels found throughout much of the last century. This has led to a growth in the size and scale of the sector and a closer involvement of sector representatives in political debate and policy planning. These changes have taken place at the same time as third sector policy has been devolved to the new administrations in Scotland, Wales and Northern Ireland. This article explores the impact of devolution on these policy developments and assesses the extent to which political devolution has led to policy divergence across the four countries in the UK. The conclusion is reached that policy devolution has created important new space for policy development for the third sector across the UK, but that the direction of travel in all four regimes has remained remarkably similar.     

试论西部大开发中少数民族传统文化重构的特点

本文通过对西部大开发过程中少数民族文化重构的必然性、多元性、个体自愿性、长期性等特点的分析,论证并指出:西部开发过程中少数民族传统文化的变迁、重构是必然趋势,并且这个重构是长期的发展过程。在此过程中,应以个体自愿的原则为基础,让各种文化的主人从多元的社会文化取向中自主选择取舍,以达到“中和位育”的最终结果,在西部民族地区形成“各美其美”、“美美与共”、“和而不同”的多元文化混一的文化环境。与此同时,笔者对学术界中值得商榷的提法也进行了必要的修正。     

实施"兴边富民行动"政策的理论思考

本文从边疆政策的历史沿革、"兴边富民行动"的历史背景、政策取向等方面,深入探讨了"兴边富民行动"政策的作用和意义。     

Making Sense of Organizational Change: Voices of Older Volunteers

The role of voluntary and community sector organizations in the delivery of public services is increasing and these changes bring new responsibilities and benefits to organizations that have the capacity to participate. There are concerns within the sector about the implications for citizenship and participation. The sector is highly dependent on volunteers yet little is known about how organizational change in response to new relationships with the statutory sector impact upon the commitment and well-being of people who volunteer. This paper addresses that gap in knowledge for older volunteers. Drawing upon collaborative research with a voluntary organization in the north of England, the authors explore the meanings and aspirations of volunteering for older people, and explain how and why changes associated with closer engagement with public service delivery and less grant dependency can be disempowering for them.

高校学生主题党日活动教育模式的构成要素研究

新时期学生主题党日活动已经成为高校学生党建工作的一个重要载体,研究其典型案例教育模式的构成要素具有重大的理论与实践价值。本文主要从决策形式的开展、切入点的把握、主题活动的表现和主题精神的升华四个方面深入研究高校学生主题党日活动成功案例教育模式的构成要素及其存在的必然性。     

大学生德育实践活动的审美转化

德育的过程是一个蕴涵美、展示美、发现美、实现美和创造美的过程。德育实践活动应当不断引导大学生去感知、体验和领悟德育过程各个环节中的美感,从而建立真正综合性、系列性、多功能的审美化的德育实践活动。     

两岸大学生志愿服务动机与激励机制比较研究

20世纪70年代以来,志愿者组织在全球范围兴起并得到发展,逐渐成为现代社会发展的一支活跃力量,在全球掀起了开展志愿服务的热潮。大学生志愿者作为我国志愿服务的重要参与主体,在志愿服务中起到了举足轻重的作用。在两岸和平发展新时期,两岸出现了大交流、大合作、大发展的新局面。作为志愿服务的主力军,两岸大学生志愿服务动机和激励机制的比较,有利于促进两岸大学生志愿服务合作机制的建立。