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11.
我国2006年颁布的企业会计准则中,把投资性房地产作为一项非流动资产单独列报,并且引入公允价值计量模式。针对公允价值在投资性房地产倍受冷落的现象,探讨了公允价值计量模式在投资性房地产中运用所产生的经济优势,并以“国脉科技”为例进行财务分析,得出采用公允价值计量投资性房地产对企业的财务状况有着积极作用的结论。研究为企业加深理解两种计量模式产生的利弊以及应该选择何种模式计量提出了建议。  相似文献   
12.
以信息熵理论为基础,引入Theil不均衡指数对模糊多因素、多层次综合评判法加以改进,按照评价数据的离散程度确定各评价指标权重,并采用优属度矢量模型得出部分国家高新区2003年发展水平的综合评判值。与定性方法相比,该方法提高了评价结果的科学性和合理性。评价结果显示,当前我国各高新区的发展水平差异明显,并呈增大的趋势。针对这一现实问题,文章结合国外经验,就高新区的“二次创业”发展提出了一些建设性意见。  相似文献   
13.
通过对科学技术与综合国力关系的理论分析和历史考察,从“科学技术与社会”(STS)的学理层面上阐述 了科技实力、科技人才资源和科教兴国战略在综合国力竞争中的重要地位和功能。  相似文献   
14.
The current study examined the third person effect (TPE) in relation to media coverage of the shooting incident at Virginia Polytechnic Institute and State University (i.e., Virginia Tech.) in April of 2007. TPE refers to tendency to perceive that media coverage influences others (i.e., the third persons) to a greater extent than self (i.e., the first person). Three groups (non-Korean Americans, Korean Americans, and Koreans living in the United States) were compared with one another for their perceptions of media coverage. Specifically, this study investigated how much individuals perceived media to influence themselves versus the American public and the Korean American public. Additionally, the current study examined the extent to which individuals’ focus on the shooter and their perceptions of media bias were related to TPE. The results showed support for TPE in terms of media coverage resulting in negative feelings toward Korean Americans and Koreans. As individuals focused more on the shooter and also perceived greater media bias against Korean Americans, they thought that the media coverage of the incident would be more likely to influence the American public to have negative feelings about Koreans and Korean Americans.  相似文献   
15.
探讨了美国硅谷长盛不衰的原因 ,指出创新和营造适合的创业环境是发展中国科技工业园区的必要条件 ;通过对北京、上海、深圳等地高新技术产业园区发展情况的分析介绍 ,强调加快发展作为企业栖息地的科技工业园区建设 ,将推动中国高新技术革命的进程 ,促进经济的腾飞  相似文献   
16.
R&D projects in high‐tech organizations bring together diverse knowledge domains to quickly develop new products and processes. The fast‐paced context of high‐tech organizations makes it challenging to create new knowledge and solve complex problems. Managing these R&D projects requires understanding both the mechanisms and the type of knowledge created to achieve project objectives. This research conducts a two‐phased multimethod study to understand knowledge creation in high‐tech R&D projects. The first phase uses qualitative data to develop a theory on knowledge creation in R&D projects. The second phase involves a survey that collects data from R&D projects to test the theory. Results from the case study find that R&D projects benefit from two types of knowledge – objective and intuitive. The case analyses show that intuitive and objective knowledge creation in high‐tech organizations occurs by creating not only diverse but also psychological safe project teams. The large‐scale survey finds that team diversity positively influences objective knowledge creation while psychological safety affects intuitive knowledge creation. Surprisingly, the results show that team diversity negatively affects intuitive knowledge creation. A post hoc analysis takes a more granular look at diversity and shows that different kinds of diversity have different effects on knowledge creation. This helps to better explain how to manage innovation across boundaries. Finally, the analysis shows that both objective and intuitive knowledge influence R&D project performance. Taken together, these results help explain how to manage innovation across functional boundaries to create knowledge and enhance R&D project performance.   相似文献   
17.
以《西北农林科技大学学报 (社会科学版 )》2 0 0 1年 6期 1 44篇作者为分析对象 ,得出作者群的年龄分布基本为正态分布 ,以 36~ 40岁年龄段者居多 ,其次为 31~ 35岁年龄段 ;作者群的职称分布为右偏态分布 ,以博士研究生和副高级职称者居多 ,其次为硕士研究生和中级职称 ;作者群的单位分布以本校为最多 ,占 1 44篇的 70 %以上 ,其次为包括台湾中兴大学、复旦大学在内的国内 31所大学 ,仅有 5篇作者的单位为科研院所、行政单位、集团公司和银行 ;课题资助析出的论文较少 ,仅占论文的 1 0 %以下 ;作者系数为 1 .2 7。说明本刊作者群结构合理 ,发展潜力大  相似文献   
18.
人类文明和科技进步的生长点 ,源于创新。而创新的内涵 ,又源于知识的拓新。后者则源于知识的相对性。自觉地还是自发地运用知识的相对性 ,有很大的效果差异。自觉地运用知识的条件性并转化为方法 ,可顺利地加快开拓创新性思维 ,进行物化 ,获得新成果。  相似文献   
19.
Social contagion effects due to geographical proximity refer to the social effects wherein the behavior of an individual varies with the behavior of other individuals who are geographically close. Although the influence of such effects on consumer choices has been established in several contexts, much of the extant studies have focused on its effect on consumers’ decision of whether to buy a new product or adopt a new innovation. There has been no systematic examination of the influence of geographic proximity on other aspects of consumers’ product buying process such as what to buy (i.e., brand choice), how to buy (i.e., the channel), and where to buy (i.e., retailers). Such effects can matter significantly in high‐technology and durable goods markets and therefore, it is critical to understand the scope of these on consumers’ choice of retailers and channel as well. Drawing on literatures from word of mouth effects, ecommerce, and consumers’ perception of risk in their purchase process, we develop a set of hypotheses on the effect of geographic proximity on consumers’ choices of what to buy, how to buy, and where to buy. Leveraging a microlevel dataset of purchases of personal computers, we develop brand‐, retailer‐, and channel‐related measures of proximity effects at the individual consumer level and estimate a joint disaggregate model of the three choices that make up a product purchase process to test these hypotheses. Our results indicate a significant contagion effect on each of the three choices. Furthermore, we find evidence of a greater effect of geographic proximity on inexperienced consumers—those who are new to the product category. Our results thus help develop a holistic understanding of the influence of social contagion effects on consumers’ decision making.  相似文献   
20.
科学技术与世界贫富差距变化   总被引:2,自引:0,他引:2  
:发展中国家与发达国家之间巨大的科技差距和前者教育落后、人才资源素质低以及科技人才流失严重 ,是导致发展中国家贫困的重要原因。2 1世纪 ,发展中国家缩小与发达国家贫富差距的现实选择 ,就是适应科技发展新趋势 ,实施“以知识促进发展”战略 ,大力发展教育 ,提高国家的知识能力 ,在引进、模仿和跟踪世界先进技术的同时 ,选择优先和重点发展领域 ,走发展自主型高新技术产业之路 ,实现跨越式发展  相似文献   
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