职业道德对会计信息质量的影响

会计人员对会计信息的质量负着不可推卸的道德责任,一定意义上讲,会计人员职业道德是会计信息的质量保障,文章从会计职业道德的特征及我国会计职业道德现状对会计信息质量的影响分析出了加强会计职业道德建设,提高会计信息质量的措施。     

环境会计信息披露的有关问题

企业作为环境污染的主要肇事者, 理应承担起治理环境污染的责任, 由此就会产生相应的环境支出和环境收益, 并因而影响企业的财务状况和经营成果。将环境活动纳入企业会计核算体系, 反映企业对自然资源的消耗和对环境的污染及其治理情况, 披露环境会计信息, 成为传统会计面临的新课题, 本文主要对环境会计信息披露的内容和方式进行探讨     

实报还是谎报——双边信息激励与供应链效率

探讨了双边不对称信息下供应链信息真实分享和谎报对效率的影响。首先,给出完全信息下的最优商品交易量和供应链利润作为比较基准。其次,构建双方信息真实分享的激励模型。研究发现激励双方信息真实共享所需的信息租金降低交易量和供应链利润。再次,构建允许信息谎报的交易量谈判模型。研究发现,供销双方都偏好高报自己的信息类型。个体谎报信息的幅度随着谈判力增加而减小。拥有绝对谈判力的一方不会谎报信息。供应链效率与谎报信息的幅度、成本上界以及销售价格相关。最后,通过数值算例对实报信息和谎报信息下交易量、供应链个体利润及效率进行对比分析。研究结果为管理实践提供一定的洞见:供应链企业是否激励双边信息分享可根据双方成本大小进行选择。     

CAI——信息时代的教育手段

计算机辅助教学是信息时代的教育手段之一。本文介绍了CAI系统及其应用,并探讨了目前CAI在学校应用中存在的问题、发展策略,说明CAI在学校教育中的重要性和作用。     

FoxPro2.5开发计划生育管理信息系统

本文分析了微机ＤＢＭＳ———ＦｏｘＰｒｏ２．５的特点及其在开发应用系统的优势和不足,介绍了独立实现的计划生育管理信息系统,还就应用系统的实现方式,对比了事件驱动方式与传统的菜单驱动方式     

Differences in white-nonwhite community mental health center service utilization patterns

Routinely collected computerized data were used to study the process of service delivery in terms of admission patterns, type and quantity of services rendered, and status at termination for whites and nonwhites in two community mental health centers. Social area analysis techniques were employed to control for socio-economic status, ethnicity and life style variables, and an epidemiologic model was used to analyze admission and service delivery rate differences. It was found that nonwhite admission rates were at least twice as great as white rates. Service delivery rates to the population at large were considerably greater for nonwhites than for whites. Delivery of direct services within the centers differed for whites and nonwhites, but no consistent trends emerged when types and amounts of services rendered were analyzed, controlling for sex, ethnicity, age, diagnosis and social area. Disruption of care indices were greater for nonwhites than for whites. Highlighted were some of the complexities involved in interpreting results of utilization studies.     

Information and communications technologies, strategic asymmetry and national security

In the history of warfare, there are a number of examples of strategic uses of asymmetric technologies. Consistent with history and theory, individuals, organizations and nations have spotted opportunities to employ information and communications technologies to gain and exploit asymmetric advantages and to counter asymmetric weaknesses. This article discusses various asymmetries associated with institutions, nations and organizations that influence the ICT-national security nexus. Regulative, normative and cognitive institutions in a country provide various mechanisms that affect the nature of positive and negative asymmetries. Nations and organizations also differ in terms of their capability to assimilate ICT tools to gain positive asymmetries and deal with vulnerabilities of negative asymmetries. Integrative approaches that combine policy and technological measures at various levels are likely to make the world more secure.     

网络时代的适时财务监控与公司治理

网络技术应用的普及使传统财务监控的变革已成为公司治理和财务管理的热点话题,本文简要揭示新概念——适时财务监控与公司治理的关系,剖析了公司不同管理层次的适时财务监控的实时需求,从公司治理的基本需要对公司价值流再造、公司信息系统变革和适时财务监控机制重构等三个方面进行了初步研究,为网络适时财务监控在公司治理实务中的应用提供了一个基本框架。     

Examining Localized Patterns of Air Quality Perception in Texas: A Spatial and Statistical Analysis

Environmental and human health issues associated with outdoor air pollution, such as ozone, sulfur dioxide, and other pollutants in metropolitan regions, are an area of growing concern for both policy officials and the general public. Increasing attention from the news media, new health data, and public debate over the effectiveness of clean air regulations have raised the importance of air quality in the public consciousness. While public perceptions of air quality have been studied thoroughly dating back to the 1960s, little empirical research has been conducted to explain the spatial aspects of these perceptions, particularly at the local level. Although recent studies suggest characteristics of local setting are important in shaping perceptions of air quality, the roles of proximity, neighborhood characteristics, and location have not been clarified. This study seeks to improve understanding of the major factors shaping public perceptions of air quality by examining the spatial pattern of local risk perception, the role of socioeconomic characteristics in forming these perceptions, and the relationship between perceived and scientifically measured air pollution. First, we map the spatial pattern of local air quality perceptions using Geographic Information Systems (GIS) across the Dallas and Houston metropolitan areas. Next, we explain these perceptions through local contextual factors using both bivariate correlations and multivariate regression analysis. Results indicate that perceptions of air quality in the study areas are not significantly correlated with air quality based on readings of air monitoring stations. Instead, perceptions appear to be influenced by setting (urban vs. rural), state identification, access to information, and socioeconomic characteristics such as age, race, and political identification. We discuss the implications of the findings and provide direction on how further research can provide a deeper understanding of the local contextual factors influencing public perceptions.     

纵向沟通中隐性信息获取的激励兼容机制研究

下属隐性信息的获取是确保上级决策者有效决策的一个重要基础,现有的研究未能解决隐性信息获取的效率与预算平衡的两难问题。本文通过确认决策者的作用,在分析模型中引入决策者成本,并借鉴政府征收“所得税”的思路,不仅解决了隐性信息获取的真实性,而且解决了原有方案未能同时兼顾的预算平衡、利润最大化以及向下属转移损失等问题。