从增加值率看工业结构调整的转型升级过程——以江苏省为例

大力调整经济结构,促进产业转型升级,实现经济增长的转型升级一直是我国经济发展的重要内容。以增加值率为研究视角,探析江苏省工业结构调整的转型升级进程。结果显示,1999—2009年工业结构有明显调整,但是增加值率下降,工业的转型升级存在较为严重的问题。     

人机翻译对比实验报告——论翻译软件的应用效果及存在的问题

科技的迅猛发展以及信息时代的到来掀起了传统翻译领域的一场革命。从人机翻译对比实验中发现翻译软件存在优势和不足,需要相关专业人员通力协作,以促成电子翻译的不断更新与完善。     

谈高等学校预算如何适应部门预算

从高等学校预算编制主体、预算编制流程、预算编制的内容、预算编制的时间、预算编制的审批程序、预算执行的控制和监督、预算执行的考核及评价等方面对高等学校预算如何适应部门预算进行了探讨，提出了一些措施。     

预算强调对预算松弛之影响的实证分析

预算管理实践活动中,主管上司运用预算标准和目标对经理人进行绩效考核,作为对经理人进行奖惩的依据,出于自利考虑,经理人会想方设法制造预算松弛行为。本文采用调查问卷的实证研究方法,分析了300份有效调查数据。研究证实了预算强调对预算松弛的影响是正相关的关系,而任务不确定性的加强,会强化这种相关性。     

Staff responsiveness to transformation initiatives and diversity at a South African university

Abstract

South African organisations and particularly institutions of higher learning have been confronted with workforces that increasingly reflect the diversity of the South African population. This changing workforce composition implies that the multitude of individual and cultural differences and similarities become increasingly apparent among employees. These differences and similarities can be disruptive and may lead to disharmony, but if managed appropriately, they can also result in increased vigour, stimulation and energy. The importance of workforce diversity in especially a university environment cannot be over-emphasised, as these positive consequences are conducive and sustain universities in their role to expand knowledge that benefits the communities within which they operate. Various transformative initiatives to address diversity, have been devised and implemented, but the impact needs to be measured and assessed to enable leaders to manage diverse workforces more effectively. This article therefore aims to firstly, statistically identify the underlying dimensions of diversity within the largest university in Africa, namely the University of South Africa (Unisa). The responsiveness of university staff members who attended transformative diversity-training workshops are secondly investigated by comparing their responses to that of a matched sample of non-participating staff members. These workshops aimed to sensitise academic, administrative and professional staff at middle-management level to the new realities of an increasing diverse workforce. It is evident that the workshops had a positive impact and that they could be described as successful. The importance of noting that diversity interventions not only entail creating awareness of diversity issues, but also applying the principles of diversity management on a continuous basis, is underscored in this article.     

“I am more than just a coloured woman”–Narrating undergraduate experiences at a historically white South African university

Abstract

Transformation of South Africa's HWIs is evidenced by a diversification of their student and staff populations. The transition from exclusion to inclusion of black minority student populations and their cultures on to these university campuses has not been without challenge for those accessing these institutions. This article reports on a study that was conducted at Stellenbosch University about the experiences of five black women undergraduate students at this still predominantly white Afrikaans university. The findings show that despite legislated pressure and institutional policy initiatives to transform, these “Coloured” undergraduate students do not experience the university environment as inclusive. What emerged were a prevailing awareness of otherness and an acute awareness of their minority status. The small numbers of minority students, together with a lack of symbols or icons that reflect and acknowledge the presence of diverse cultures exacerbate the feeling of being in the minority or a ‘tolerated otherness”. They experience SU as a university typified by a culture and practices that cling to traditions that are not always sensitive to the impact of history or diversity. This type of organisational culture in which covert and overt resistance to transformation is the norm, hampers the political will to move from policy to practice, and entrench the experience of marginalization.     

实施部门预算初探

多年来,我国预算编制当中存在着编制粗放、缺乏科学合理的定员定额标准,预算批准不及时,预算资金分配权过于分散等问题,严重影响预算管理职能的正常发挥。大力推进部门预算改革是预算管理体制的一次革命,本文就实施部门预算的意义和如何做好部门预算工作谈谈自己的看法。     

军费预算规范性与机动性关系的探讨

经济体制的转换,使现行军费预算管理受到市场冲击,出现的新问题难以及时解决,军费预算的规范性与机动性的矛盾越来越突出。这里通过对军费预算规范性与机动性对立统一关系的分析,找出能够适应新的经济环境,提高军费预算保障能力的有效途径,以求强化预算管理,充分发挥其内在职能。     

构建新形势下行政事业单位预算管理模式

预算管理改革是国家建立现代公共预算体系的重大举措。行政事业单位的预算管理是国家公共管理的重要组成部分。规范和加强行政事业单位的财务预算管理,对于向公众提供财务信息,提高财政资金的使用效益,防止和遏制腐败,强化政育的宏观调控能力等都具有重要意义。从财务预算管理改革的重要性入手,剖析了行政事业单位在预算管理方面存在的问题,对优化行政事业单位预算管理的总体思路和举措进行了详细的阐述,对实现行政事业单位预算管理的最终目标是不无裨益的。     

浅谈如何加强企业财务预算

本文通过阐述企业财务管理的内涵和必要性,以分析当前企业在预算管理中存在的突出问题与不足为切入点,并在此基础上提出解决问题的具体方法与对策。     

我国大学预算改革:民主与理性

我国大学预算改革的目标是建立和完善现代预算制度,而民主和理性是现代预算制度发展的基本方向。本文详细阐释了我国大学预算改革进程中预算民主和预算理性的具体内涵。     

作业成本法在高校教育成本核算中的应用研究

文章从利用高校现有的会计信息出发,参考作业成本法计算程序和其在其他行业领域的应用研究,结合我国高校会计实务,阐述了如何实施作业成本法核算教育成本。     

Articulating injustice: an exploration of young people’s experiences of participation in a conflict transformation programme that utilises the arts as a form of dialogue

This paper reflects on a study that explores young people’s engagement with the Art: a Resource for Reconciliation Over the World (ARROW) programme. The programme utilises the arts to promote critical dialogue amongst young people growing up in divided communities around the world. Dialogue has been criticised for its inability to tackle structural inequalities and for failing to include multiple voices and perspectives due to dominant languages and agendas. However, dialogue has also been heralded for its potential to promote democracy and resist narratives of discrimination that contribute to intercultural conflict. This paper focuses on the voices of young people involved in the Plymouth UK ARROW youth group. It proposes that arts approaches can complement verbal dialogue through their ability to transcend verbal language barriers, allow previously silenced narratives to be articulated and encourage people to think critically about themselves, humanity and the world.     

论进一步完善我国的预算管理制度

预算管理制度的改革是我国经济体制改革的重要组成部分 ,这将深刻地影响到我国的政治经济制度。从近期一系列深化我国预算管理体制改革的措施可以看出 :部门预算应成为预算编制的基本组织形式 ;零基预算是支出预算编制的基本方法 ;国库集中收付制应是预算执行的基本形式 ,复式预算是政府调控经济重要工具。     

企业加强全面预算管理的对策

企业管理是非常复杂的系统,涉及战略规划、市场营销、产品生产、技术研发、财务管理、人力资源支持等方面,是企业运作的综合基础和平台。重视并充分运用全面预算管理手段,有助于提高管理效率。     

会展企业全面预算管理应用研究

全面预算管理是以企业战略规划为依据,以量化的、综合的、涵盖企业经营全过程的全面预算为基础,以全员、全过程、全方位控制为特征的企业内部管理控制系统。从我国会展行业的实际现状出发,从理论和实践两方面对全面预算管理的应用进行探讨,运用全面预算管理的基本理论,深入分析会展行业特点及在实施过程中存在的问题,并有针对性地提出改进措施,以此抓住会展企业预算管理工作的关键环节,探索建立起一套适合其自身发展的预算管理体系。     

对高等学校预算管理体系改革的探讨

我国高等学校预算管理是学校管理的核心和基础,本文从高校预算存在的问题出发,对构建高等学校预算管理体系提出一些想法和建议。     

商业银行预算考评问题探析

商业银行预算考评是商业银行预算控制目标落实到位的有效手段.预算考评目标的设定不宜过高或过低,不宜抽象模糊,应具体化.预算考评指标的设计应符合SMART原则,以增强总行对各分支行及其职能部门实施预算控制活动的监控力.与此同时,预算考评应当贯穿于商业银行的整个预算控制活动,即从银行的预算编制、预算执行、预算调整,到预算期结束的全过程考评.     

教学点在农村学校布局中的地位探析——基于中西部六省的实证分析

随着我国农村中小学布局调整工作的推进,大量农村教学点被撤并,这给偏远地区学生带来了上学远、上学难的问题。在新一轮的农村学校布局调整中,适当保留偏远地区教学点,对农村义务教育的发展具有重要意义。本文在实地调查的基础上,对农村教学点的现实作用进行了分析和探讨,并对加强农村教学点的建设提出了建议。     

Automaticity Theory and Its Implications for ELT in China

The paper presents an overview of automaticity research,particularly the influential theories concerned.It highlights four automatic learning models:rule-based approach,item/instance-based approach,exemplar-based random walk model,and restructuring model.Model 1 underlines that automatic processing is proceduralization of declarative knowledge with repeated practice being the prerequisite;model 2 stresses that automaticity is the direct memory retrieval and instance amount together with quality affects retrieval speed;model 3 emphasizes that memory retrieval is similarity-based,and responses are determined by the relative similarity of exemplars;the last argues that it is restructuring other than simply practice that increases the possibility of automaticity.Finally,respective implications of the learning models for ELT(English language teaching) in China are discussed.