构建行(企)业为主的高职教育经费投入体制途径分析

当前高职教育经费投入存在额度、力度、效度的不足。为缓解这一现状,促使行(企)业积极主动参与高职办学,必须通过转变观念、出台相关政策、制定相应的法律制度等途径,构建"受益行(企)业投入为主,政府或举办者投入、社会其他财富贡献为辅,受教育个人合理分担培养成本"的多元化高等职业经费投入体制。

推动行（企）业主导高职师资培养的对策分析

高职师资质量与师资培养体系、培养方式密切相关。行(企)业是职教师资的重要来源,引导行(企)业转变观念、强化其教育主体责任意识、精准定位高职师资培养目标、科学完善培养机制等策略方可推动行(企)业主导高职师资培养。

行(企)业在实施职业教育中的义务

依靠行业组织、企事业单位及社会力量举办职业教育和培训,是改革和发展我国职业教育的重要方针。2005年国务院颁布的《关于大力发展职业教育的决定》,更进一步明确了行(企)业在实施职业教育中的责任和义务。

Measuring technical efficiency of Chinese nonferrous metals enterprises on a background of industry consolidation

Since 2009, Chinese nonferrous metals industry has been carried out industry consolidation with strong support by the central government. This work examined technical efficiency of Chinese nonferrous metals firms and its change during the period of 2007 and 2011. Based on financial data from nonferrous metals listed companies, technical efficiency of nonferrous metal minerals mining firms and nonferrous metal smelting, pressing and processing firms was estimated respectively using the data envelopment analysis （DEA） method. It was found that, in both sectors, number of pure technical and scale inefficient firms dominated over efficient ones. Overall, their technical and scale efficiency tended to be very low after 2009. In particular, efficiency scores of nonferrous metal smelting, pressing and processing firms fluctuated greatly during the research period. And a limited number of large leading firms were able to maintain 100% efficiency score in the industry, while efficiency of most of other leading firms has declined since 2009.

MULTI-AGENT BASED DISTRIBUTED MANUFACTURING EXECUTION SYSTEM MODEL

A multi-agent based manufacturing execution system (MES) model is presented. It is open, modula-rized, distributed, configurable, integratable and maintainable. By analyzing the MES domain in manufacturing systems, this paper proposes a multi-agent based MES model and analyzes the partitioned functions of MES in the model using unified modeling language (UML) diagrams, and establishes the ongoing implemented MES architecture. This MES can be facilely integrated with the enterprise resource planning (ERP), the floor control system (FCS), and the other manufacturing applications.

Empirical Research on the Credit Demand and Credit Behavior of Small and Micro Enterprises

This article uses discriminant sampling method to select 1062 small and micro enterprises from 25 provinces in China. Researches were conducted on their credit demand and credit behavior, with the Probit model to carry out metrologic tests on influential factors of these enterprises' credit demand and credit behavior.The metrologic analysis shows: Literacy level of leader, asset size, annual revenue of the enterprises have significantly positive effects on the credit demand of these small and micro enterprises. Annual revenue has significantly negative influence on overall credit behavior and the occurrence of informal financial behavior, but significantly positive influence on the occurrence of formal financial behavior. Literacy level of staff and asset size of enterprises have significantly positive influence on the occurrence of the overall credit behavior of small and micro enterprises.

An Analysis of Chinese Acquisitions of Made in Italy Firms in the Luxury Sector

Outward Foreign Direct Investment （OFDI） from emerging economies has begun to increase significantly and has been growing at a faster pace than Foreign Direct Investment （FDI） from the developed world. This research seeks to assess the impact of Chinese acquisitions and their implications for the ＂Made in Italy＂ luxury sector and its firms. This paper presents a cross-case analysis of two Chinese acquisitions in order to provide some in-depth insights into the influences and the motives driving Chinese firms to invest in the luxury Made in Italy sector, the patterns and modes of the Chinese acquisitions as well as the competitive strategies and the distinctive challenges that both investors and acquired firms have to face. From the findings, it emerges that both the investor and the acquired firm need to overcome several key challenges to be mutual benefits from the acquisition.

Tasks and Priorities for Comprehensively Deepening Reform of China’s State Sector of Economy

The Third Plenary Session of the 18th CPC Central Committee ushered in a new chapter of China＇s comprehensive deepening of reform. The basic objective of comprehensively deepening reform of the state sector of economy in the new chapter is to fully integrate this sector with a sophisticated market economic system with the market playing the decisive role in resource allocation. In order to achieve this objective, China is confronted with the four major priorities of adjusting the functions and layout of the state sector of economy according to national mandates, expediting the mixed ownership reform, creating a classified and multi- tiered new system for the administration of the sector, and developing a modern corporate system for SOEs to ensure an efficient micro-level governance mechanism for the sector. （1） The functions of the different types of SOEs should be accurately defined and SOEs should be divided into the three types of public policy SOEs, functional SOEs, and commercial SOEs. This classification forms the premises for reforming the state sector of economy. Based on the functions of the three types of SOEs, the directions and emphases for strategic adjustment should differ as well. （2） The mixed ownership reform should adhere to the methodological principles of combining top-down and bottom-up approaches, implementing pilot programs, and promoting coordinated progress. Practical implementation should ensure fair and standard reform procedures, reform programs consistent with laws and regulations, open and fair equity transfers, as well as fair and transparent internal distributions. The mixed ownership reform of SOEs should introduce the employee stock ownership system and adhere to the principles of compatible incentives, shared growth, and long-term development. Monopolistic sectors should be transformed into competitive market structures to create conditions for the implementation of mixed ownership for SOEs. （3） The new system for the administration of the state sector of economy should comprise three hierarchies： the Commission for the Administration of State Economy at the top level, state capital operation companies or state capital investment companies at the intermediate level and general for-profit enterprises at the bottom level, which administer public policy, functional SOEs, and commercial SOEs respectively. （4） Under the new system for the administration of the state sector of economy characterized by the three hierarchies and categories, the key for perfecting the modern corporate system of SOEs is to establish a differentiated, classified governance mechanism, i.e., different corporate governance mechanisms should be created for SOEs of different functions and roles.

China＇s Real Estate Tax Reform： Past, Present and Future

Since 1978, China＇s reform of real estate tax has made great strides with important milestones marked by the resumption of real estate tax collection on Chinese- funded enterprises and Chinese nationals. In the llth Five-Year Plan period （2006-2010）, the state administration completed the unification of tax rates for domestic and foreign- funded companies. However, the reform of real estate tax still requires many modifications during the 12th Five-Year Plan period （2011-2015）. The new plan should strive to streamline the tax system, adjust the tax base and tax rates, and delegate taxing authority.

The Scenario of Lean Product Development in Brazilian Auto-industry

The purpose of this paper is to evaluate the impact of lean product development （LPD） in the Brazilian automotive sector. A mailed-questionnaire survey was used to examine 23 questions about LPD principles and practices. The target population for the study was Brazil＇s largest product development and design companies. The study identified that although the automobile sector is seen as a reference in the adoption of lean practices, there is still potential for improvement by establishing partnership relations with suppliers, and with those on the other points of the chain by identifying what provides value to clients. Set-based concurrent engineering is also a practice that needs to be better developed, as well as the value stream mapping tool to identify waste and activities that add value to the product development process. There has been no previous study of this nature in Brazil that characterizes the sector and highlights its importance in relation to the global scene, providing incentives to international investors. The value of the work is in the results that allow diagnosing the lean development practices that are most used in the automotive sector. Moreover, the survey questions can be applied in other economic sectors and at companies of other sizes. The study contributed to providing a systematic view of the product development process from the perspective of people, processes, and technology, and assists companies and academics manage change.

Employee Transition and Future Outlook： Evolution from Employee 1.0 to Employee 4.0

This paper reviews the history and journey of employee transition since the era of industrial economy, and divides the journey of employee transition into four stages according to evolving employee status and roles: Employee 1.0 refers to subordinates who have little initiative and simply obeys orders. Employee 2.0 refers to self-managers who become "strategic business unit(SBU)", "manager" and "CEO". Employee 3.0 refers to entrepreneurs whose role is maker or partner. Employee 4.0 is self-organizers who act as social man and pursues personal imperialism, online development and global sharing.

The Design and Study on CEO Financial Monitoring Index System Based on Stakeholder Theory

This paper summarizes the current financial monitoring theory and the design of index system, analyzes the possible monitoring indexes relative to stakeholders to achieve their own interests, and then categorizes these indexes into five aspects： the finance, the customer, the process, the employee and the society. After a deep analysis of these indexes, we use the Analytic Hierarchy Process to conform the weight of every index, subsequently build up an effective financial monitoring index system.

The Influence of Familial Reference Groups on Consumer Decisions in Different Culture Context

This paper examines the influence of familial reference groups on individuals＇ product and brand decisions for products across two kinds of culture. The study is addressed through an examination of intergenerational influences across the two different cultures. The results of the study lend support to the original approach and also provide an insight look into how reference group influence may vary depending on different culture context. The paper also provides very useful advice for marketers when they apply western marketing concepts in China market.

Should State Capital Withdraw from Competitive Sectors?——An Analysis Based on the Efficiency of SOEs in the Wholesale Sector

That SOEs are inefficient is still a consensus in most economic literature. However, in recent studies, more and more arguments are made in favor of the efficiency of SOEs, yet existing empirical studies are mostly based on production industry data as samples. On the basis of adopting distribution samples and conducting a cross-sector comparison between the production industry and the distribution sector, this paper offers a multi-perspective empirical assessment on the efficiency of SOEs. Through the analysis of major JTnancial indicators and adopting the Data Envelopment Analysis-Malmquist index for total factor productivity comparison, we find that SOEs generally do not have any disadvantage in efficiency and their superior efficiency is particularly pronounced in the distribution sector as compared with production industry. Moreover, the high share and high efficiency of state capital in the wholesale sector needs particular attention. This paper employs case studies to reveal the positive correlation between the assets-heavy operation of state-owned wholesale firms and their profitability. The implications are as follows： policymakers must deliberate prudently before deciding to withdraw or increase state capital in various sectors; in the wholesale sector where state capital is more efficient, the functions of state capital can be bolstered by increasing its presence in the sector,＂ the notion that state capital must be withdrawn from competitive sectors cannot be adopted likely, nor should the benefits of asset-light operation be exaggerated.

An Introduction to China Electricity Council

China Electricity Council is a trade federation of enterprises and institutions of Chinese power industry and a non-profit social-economic organization. The paper briefs its nature, main responsibilities and organization framework of service network.

The application of industrial accounting in corporate finance industry

In the increasingly fierce market competition, economic efficiency of enterprises is the fundamental for enterprise＇ s development and survival; accounting plays an important role in enterprise management. The appearance of accounting industry is to meet the economic needs of management within the organization and gradually developed, its main functions is to improve operating efficiency and to establish and provide a variety of data and information, such as internal management needs. Based on this, the paper makes an analysis about the role that industry accounting play for corporate financial management in China.

Creed vs. Greed- The Philosophy of Management

Creed is ＂a system of Christian or other religious belief; a faith There is no doubt that business is about making financial profit, and that is the way it should be. However, it is also important to understand that a person＇s creed-their principles and beliefs-has a tremendous influence on the way in which they will practice business. In recent decades, for example, the fraudulent business practices of major corporations such as Adelphia, Enron, Dynergy, Global Crossing, Merrill Lynch, Qwest, Tyco, and WorldCom, became international news. One after one, major world businesses, which were widely trusted and respected, toppled, leaving in their quake millions of ruined lives. Seemingly respectable and successful business practices were guilty of behaving with criminal intentions; consequently appearing, in the opinion of many observers, little more than common thieves As such, the philosophy of management, especially in relation to Creed vs. Greed, has become increasingly important within today＇s business world.

The Impact of Firm Characteristics, Industry Types, and Financial Ratios on SMEs＇ Utilization of Tax Incentives

This study aims to contribute to the growing literature on issues of tax incentives for small and medium-sized enterprises （SMEs）. Through comprehensive exploration of data, the study investigates factors leading to successful and unsuccessful utilization of tax incentives among SMEs. Financial ratios were calculated based on the information retrieved from the companies＇ annual financial statement. Apparently, these financial ratios are evidence of how successful the companies are in utilizing the tax incentives. In this study, 129 small companies and 71 medium-sized companies were selected as samples for the period of 2003-2007. The result indicates that financial structure such as retained earnings, tax burden, cash flow, and inventory level determined the ability of companies to utilize tax incentives; hence leading to higher earnings generated from the business operation. The age of the companies affects the utilization of tax incentives and this denotes that older companies are more capable of generating higher earnings. Hence, a thorough analysis of the data allows us not only to determine the success of the company in utilizing tax incentives but also to identify the determinants that impact their performance.

The Impact of Nationalisation on CSR Policy in Citadele Bank and CR Study of the Latvian Retail Banking Sector

The present research paper is dedicated to the analysis of the impact of nationalisation on Corporate Social Responsibility （CSR） Policy in Citadele bank （formerly Parex） and Corporate Responsibility （CR） study of the Latvian banking sector. The goal is to analyse the notion of nationalisation, the history of Citadele bank, and to scrutinise CSR policy and its aspects. Research aim is to explore the impact of CSR activities implemented by Citadele on customers＇ views after the nationalisation of the bank. The research methodology involves the analysis of the existing theoretical literature and a quantitative research method-survey conducted by an international research agency. The article also explores CSR activities of commercial banks in Latvia by applying the comparative method of research.

Understanding Reputational Crisis： Evidence From the European Banking Sector

This paper presents a comparative qualitative analysis of reputational crisis of four European banks, and explores how in recent years these companies have faced the manifestation of reputational risk. To achieve this, the research follows three related steps： （1） to carry out a review of the literature on reputational risk in the banking sector aimed to identify the relationships between causes, effects, stakeholders, and key qualitative-quantitative variables involved during the reputational crisis of a bank; （2） to propose a conceptual framework for management of reputational risk （and reputational crisis） in banking; （3） to test this framework with the results of an empirical analysis, carried out through the observation of key variables of some reputational crisis of intemational banks. The main results show that： （1） the banks are not yet prepared to accurately manage a reputational crisis or to prevent them; （2） the reputational crisis is determined by several internal and external factors; （3） the conduct of the managers and the corporate communication are very important to overcome a reputational crisis. Finally, this research provides indications that will help banks to better manage their corporate reputation and prevent reputational crisis.