对分部信息披露制度的认识

为了规范分部信息的披露行为 ,各国会计准则制定机构、证券管理部门以及有关国际组织 ,纷纷发布准则或制度 ,对分部信息披露的要求作出规定 ,形成了各自的分部信息披露制度。本文在借鉴了各国分部信息披露制度的基础上 ,指出了我国分部信息披露制度存在的问题 ,并提出了一些改进建议。     

组织与创新

组织是资源集中使用的制度安排 ,创造了新的扩大了的生产力。组织是创新的制度保证 ,它具有创新所需要的资源能力 ,抗衡风险的承受能力和创新扩散的品牌效应。创新塑造了适应创新的组织模式 ,表现在组织结构网络型、组织性能适应性和组织运行信息化。     

浅谈确保会计信息的真实性

论述了我国会计制度对会计信息的质量要求 ,并分析了会计信息失真的现象 ,提出应采取相应的对策以确保会计信息的真实性。主要措施包括 :(1)规范经营者的行为 ;(2 )提高会计人员的素质及地位 ;(3 )建立健全监管机制 ;(4)运用科学技术方法保证会计数据准确     

高校青年学生网络思想与法制教育的几点思考

随着因特网的发展 ,网络上信息的内容日益呈现出其复杂性 ,世界观并没有完全形成的青年学生 ,很容易受到网上信息内容所隐含的意识形态的影响。正确辨别网络信息 ,正确对待网上游戏 ,抵制恶意信息流传 ,增强青年学生的自我控制能力 ,加强对他们的思想与法制教育 ,是高校实现人才培养目标的重要保证。     

试论会计信息失真的成因、预防和治理

随着我国社会主义市场经济体制的逐步发展,会计信息的作用显得愈来愈重要,社会各阶层对会计信息的依赖性也越来越强。但出于经济利益的目的,一些单位往往提供不真实的会计信息,玩数字游戏,掩盖真实的财务情况,给信息使用者带来严重的损失。虚假会计信息成了损害国家和社会公众利益、干扰市场经济秩序的公害,到了非根治不可的地步。本文着重谈一谈会计信息失真的成因、预防及治理。     

图书馆实现知识管理的思考

介绍图书馆知识管理的内容,分析知识管理对图书馆管理核心、业务工作范围、信息技术要求的影响,提出了构建知识团队组织、运用支撑知识管理的信息技术、显性知识的数字化处理、注重智力知识资源开发是图书馆实现知识管理的有效途径。     

Challenge of multi-level governance in developing countries and possible GIS applications

Of the three most prominent issues in governance discourse—the horizontal coordination of markets, government hierarchies and networks, global governance and multi-level governance—this paper argues that the last, developing and sustaining structures of multi-level governance, constitutes the most profound governance challenge for most developing countries.The paper identifies the major forces promoting change in favor of multi-level governance in developing countries. Using the growing literature and comparative national experiences (illustrated with the examples of India, the Philippines, Colombia and Nigeria), it highlights the key achievements of democratic decentralization as well as its nagging problems in these countries. Finally, the paper demonstrates the significance of these developments for democracy and development in these countries and shows some of the ways by which external partners—especially experts associated with the Geographic Information Systems for Developing Countries can assist and possibly benefit from this process.     

Modeling cooperation among self-interested agents: a critique

This paper reviews recent attempts to model cooperation in groups of self-interested unrelated individuals. It concludes that no empirically plausible model has been developed, and the economist's quest for an explanation of human prosociality in terms of self-interested agents has not been successful. We show that the equilibrium criteria employed in standard game-theoretic models have no attractive dynamic properties, and the mechanisms deployed in these models are not generally seen in empirical examples of cooperative groups. We also show that these models are not robust to plausible rates of signaling error and mutation. We present an alternative, involving strongly reciprocal agents, that satisfies all the requirements for a dynamically stable model of cooperation.     

Robustness of a Class of Partial Diallel Cross Designs to the Unavailability of a Complete Block of Observations

Complete and partial diallel cross designs are examined as to their construction and robustness against the loss of a block of observations. A simple generalized inverse is found for the information matrix of the line effects, which allows evaluation of expressions for the variances of the line-effect differences with and without the missing block. A-efficiencies, based on average variances of the elementary contrasts of the line-effects, suggest that these designs are fairly robust. The loss of efficiency is generally less than 10%, but it is shown that specific comparisons might suffer a loss of efficiency of as much as 40%.