议《企业会计制度》之改革创新

《企业会计制度》相对于以往行业会计制度有很多改革创新之处 ,主要表现在 :进一步与国际惯例接轨 ;统一了过去不同所有制、不同行业、不同组织方式和经营方式的多种《企业会计制度》;限制公允价值的引入 ,避免公允价值计价给企业转移利润、操纵利润创造条件 ;在资产期末计价、计提减值准备、融资租赁固定资产入帐价值确定中引入现值概念 ;广泛计提资产减值准备 ,在资产项目中除货币资金外均规定了减值准备的计提 ,全面贯彻谨慎性稳健原则 ;引入实质重于形式原则 ,使收入、资产定义 ,借款费用、租赁业务核算更加科学、合理 ;严格区分利得与收入 ,尽量避免对利得的确认 ,减少企业操纵利润的空间。     

Foxbase~＋的一种实用弹出式菜单程序设计

本文运用Ｆｏｘｂａｓｅ的Ｉｎｋｅｙ（）函数的返回值，识别击键，编写了一通用弹出式菜单。上机运行，效果良好。     

Engaging Indigeneity in Development Policy

This article explores how development programming in rural poverty and the environment can work with indigenous peoples. It draws on research conducted in Asia and Latin America to suggest how indigeneity can be understood as specific kinds of marginalisation intersecting with self‐identification and recognition as indigenous. Current obstacles to effective engagement with indigenous peoples are outlined, and suggestions are offered for pro‐actively addressing their experience. Two critical areas where there are opportunities for donors to support indigenous peoples' priorities include ‘FPIC’ (Free Prior and Informed Consent) and a careful consideration of the implications of niche‐market engagement.     

试谈谈Forensic Linguistics

ForensicLinguistics是近年来新兴的一门边缘学科，受到语言学家、律师，公安、检察和法院等部门越来越大的关注。本文旨在通过对它的初探以引起更广泛的关注和更深入的研究。在前言部分，作者对该学科的中文译名提出了自己的看法并明确了法语言学的研究对象。文章的第一部分主要介绍了这门学科兴起的背景。第二部分讨论了该学科的应用范围及主要研究方法，着重对声音辨认和作者鉴别中存在的问题作了分析。文章最后提出了解决问题的意见。     

Research in family financial counseling

Domains of family financial counseling research are proposed in order to establish criteria for assessing research needs in this relatively new field. Identification of the research domains implies progress for an emerging profession. A survey of the family financial counseling research to date is reported. Results of research in several domains are shown to demonstrate how results from empirical studies can contribute to the theory and practice of family financial counseling.Research conducted under the auspices of Agricultural Experiment Station Research Project 01803, Family Economic Problems and Resource Management.Dr. Williams is an Associate Professor in the Department of Consumer Sciences and Retailing, Purdue University, West Lafayette, Indiana 47907. Her Ph.D. was received from Purdue. Current research interests include income adequacy, economic security, financial problems, and financial counseling.     

清初遗民诗人李邺嗣诗歌创作初探

李邺嗣出身于浙东鄞县世代官宦之家,少有诗名。他是浙东著名思想家黄宗羲的挚友,深受其思想影响。抗清失败后,他埋首书斋,自编文集20卷,诗集18卷。对故国的怀恋、隐居乡野的落寞和田园生活的宁静成为他诗歌吟咏的主题,也是他恪守民族大义、不仕新朝的遗民情怀的诗化表现。李邺嗣的诗歌创作在清初浙东诗坛居于重要地位,对开启后世浙东诗风具有不可替代的作用。     

角色理论下的城乡社区干部素质对比分析——关于黄石市村委会和居委会干部素质的比较研究

在政治思想的先导下,以"新农村"中干部的应起作用为入手点,主要运用角色理论探讨"新农村"干部应具有的业务、能力等素质。在围绕角色期望展开角色距离的讨论中发现,农村村委会干部与城市社区居委会干部都存在角色失调,并将其与居民意识定义下的社区工作者的角色期望进行对比,得出村委会干部较居委会干部与之存在更大的角色距离值。立基于角色距离值,为黄石市所需的城乡社区工作者提出以人为中心的社区工作服务理念的相关建议。     

Relationships between bullying, psychosocial work environment and individual stress reactions

It is frequently assumed that a poor psychosocial working environment will create conditions that encourage bullying. However, few studies have examined this assumption while comparing work environment ratings of bullied and non-bullied employees who work in the same organization and/or department. The objectives of this study were therefore, first, to investigate relationships between bullying and other psychosocial work environment factors within a particular organizational setting and, second, to investigate if bullied employees reported higher levels of stress than non-bullied employees. A total of 186 blue-collar employees from a Danish manufacturing company participated in the study (response rate of 93%). Results showed significant differences in bullied and non-bullied employees' ratings of psychosocial factors such as job control, management style, role clarity, social climate, social contact and work centrality. In order to investigate assumptions that a poor psychosocial work environment creates conditions that encourage bullying, a number of analyses compared the company's manufacturing departments with either high, medium or low levels of bullying. Results showed significant departmental differences. Yet, when bullied employees were removed from the statistical analyses, with regard to the perceived psychosocial environment these same departments could be differentiated only on the basis of rated job demands and management style. The results therefore bring into question the assumption that a generally poor work environment contributes to bullying. None the less, they do suggest that management style may directly or indirectly have contributed to a higher level of bullying. Also, bullied employees reported significantly more symptoms of psychological stress and mental fatigue than non-bullied employees.     

国企MBO热潮后的冷思考

本文在对目前反对中国国企大规模推行MBO方式改制意见的基础上,进一步对推行该方案涉及的指导思想、依据的有关理论和现实后果进行了研究。本文认为,对国有企业特别是上市的国有企业大面积地推行MBO即私有化是不正确的,现在的改革理论过分地偏向了既定的权力层面,上市的国有公司实行MBO不是进步,在目前情况下实行MBO为腐败的深化打开了新的大门。     

专业外贸企业供应链管理战略研究

本文从分析我国专业外贸企业困境和机遇、劣势和优势入手,提出专业外贸企业实施供应链管理战略的必要性和符合其转变经营模式的供应链管理战略模型,进一步提出了打造专业外贸企业精益敏捷供应链的具体对策,并就专业外贸企业的供应链管理战略的实施过程、信息化、内部管理和供应链管理战略的持续改进等方面提出相应的建议。