The Libraries They Are A-Changin': How Libraries Reorganize

This article will report on the results of a study of library reorganizations in the literature. The authors identified five steps common to all library reorganizations, and this article describes those steps as well as two management change theories most mentioned in the literature—the eight-step process of change by John Kotter and Reframing Organizations by Lee G. Bolman and Terrence E. Deal. The article will draw conclusions formed by a comparison of these theoretical models to the practice and real-life experience of reorganizations as described by libraries in the literature.     

浅谈高职院校概论教材的现状和资源整合

从概论教材现状、教材资源整合、新教材编写体系等方面出发,探索如何编写符合"05课改"方案而又反映时代特征、区域特色的教材。     

浅析企业资产重组中的税收筹划

税收筹划作为企业理财学的一个重要组成部分,应归属企业财务成本管理的范畴。近年,随着我国税收环境的日渐改善和纳税人依法纳税意识的增强,税收筹划已经进入很多企业的财务管理领域,一些专业税务代理机构也纷纷开展税收筹划业务。本文主要分析企业资产重组中的税收筹划问题,通过对这一领域中税收筹划工作开展的国内外比较,着重研究了企业在合并、分立、清算的资产重组业务中应采取何种措施进行税收筹划,以期达到降低税负,提高企业经营效益的目的。     

内部控制完善的契机

内部控制作为董事会、经理层和其他员工共同实施的,为实现企业目标提供合理保证的过程,存在其固有的缺陷。为了解决公司最高管理当局的控制、约束问题,必须将内部控制建立于有效的公司治理契机之上,并从规范法人治理结构、发挥董事会核心作用、尽快培育经理人市场、寻求法律法规保证等方面完善内部控制机制。     

Reality versus perception: Restructuring tertiary education and institutional organisational change – a case study

The purpose of this study was toinvestigate the outcome of restructuring thetertiary system in New South Wales, Australiafive years after its announcement in the late1980s. It was hoped that lessons could belearned to assist policy makers in Nova Scotia,Canada in their attempt to restructure highereducation. Twenty-four senior administratorswere interviewed to collect data on `why' and`how' decisions were made in response to avoluntary restructuring policy. Qualitativedata analysis revealed that (1) voluntaryamalgamations and federations take place whentertiary institutions fear governments willmandate restructuring; (2) restructuring oldestablished institutions is more difficult; (3)personal ambitions of leaders negotiatingmergers play an important role; (4) loosefederations are likely to become morebureaucratic and less efficient; (5)organisational change and development arepoorly understood by senior administrators.To achieve organisational change, more than onefactor must be present. Congruence betweenthese factors is critical to achieve desiredoutcomes. The data inferred that there is arelationship between leadership, restructuring,managing staff relations, organisationaldevelopment, external pressure for change, andorganisational change. To illustrate thisrelationship, the `primary triad model' wascreated suggesting a holistic approach toachieving desired outcomes. Otherwise,organisational change may be perception ratherthan reality.     

Hebrew and Yiddish Personal Name Authorities under AACR2

This paper deals with problems encountered in applying AACR2 as interpreted by the Library of Congress to Hebrew and Yiddish personal names. It also discusses some problems relating to the romanization of such names and proposes some solutions. A plea is made for the eventual development of the capability to handle vernacular records for non-Roman languages in machine-readable form.     

外部人反向刺破公司面纱制度研究

外部人反向刺破公司面纱制度是由股东的债权人提起的.这个制度对于保护股东之债权人以及特定公共利益有重要的作用,其他法律制度无法替代.当然,反向刺破的适用也存在给善意股东或公司之债权人造成损害的可能,但这种损害却并非必然,可以通过其他方式规避或者减轻.     

企业文化的塑造与变革

文章提出了塑造企业文化的基本步骤，并探讨了对原有的企业文化进行变革和更新的基本思路和具体措施。     

以国有股表决权证券化构建上市公司新型治理结构

当前解决我国国民经济与证券市场的深层次矛盾的关键是，将上市公司的国有股表决权证券化为类似于股票一样的国有股表决权证，并在沪深股市竞价发行后上市流通交易，与原有流通股一起共同构成统一的公司控制权市场。以经济管理中的核心思想权力制衡思想为指针，改进国家对公司的控制模式，形成国家依法监管与企业自主经营相结合的新型政企关系，找到公有制在市场经济中的微观实现形式。     

论职业体育俱乐部产权结构与制度安排

运用制度经济学理论和方法对职业体育俱乐部的委托与代理、所有权结构和法人治理机构进行了分析,并从制度上作出了相应的最优安排。