关于构建会计理论正反馈研究机制的思考——兼谈实证研究方法与规范研究方法的结合

会计信息是经济系统反馈回路中的重要组成部分.会计理论通过对会计信息的指导,与经济系统产生联系,并成为经济系统反馈回路之外的从属于经济系统的重要因素.本文构建了实证研究和规范研究相结合的会计理论正反馈研究机制,文中还对我国会计理论研究现状进行了分析,最后有针对性地提出了加强实证研究队伍建设和实证研究氛围营造的建议.     

先买权基础理论之探究

先买权可以分为法定先买权与意定先买权、物权性先买权与债法上的先买权。债法上的先买权是一种形成权，不具有对抗第三人的效力；物权性先买权则是一种物权取得权，具有对抗第三人的效力。我国民事立法中规定的先买权应解释为债法上的先买权，不具有对抗第三人的效力。     

浅谈《战国策》的论理技巧与语言艺术

《战国策》为文铺排渲染,辩丽恣肆,陈说事理纵横捭阖,体情状物酣畅淋漓,堪称先秦史家之文中的出类拔萃之作。在论理技巧方面,《战国策》的文章大都善于分析形势,指陈利害,好设机巧,引人入彀,诱敌就范,进退有据,擒纵自如,具有极强的说服力和感染力。就语言而论,《战国策》之文大都放言无惮,绝少掩饰,文辞铺张扬厉,气势恢宏,且又精炼传神,形象生动,富于华彩,其语言艺术的精熟富丽,也大大超过了先秦其它几部历史散文。     

博弈逻辑中归纳合理性问题探讨

归纳合理性问题最初是由休谟提出的.对这一问题,哲学家和逻辑学家提出了各种解决途径.在互动的人群的博弈中,由于总是存在某些公共知识,通过若干次博弈,总是有可能达到纳什均衡,因此归纳推理总是合理的.     

Complex belief-desire reasoning in children

Previous research concerned with children's belief-desire psychology has examined the capacity to predict or interpret action on the basis of the implicit proposition that ‘when an actor desires a particular end and believes that a particular action will achieve that end, he or she will undertake that action’. The limitations of this formulation for understanding acts of omission are outlined and an elaborated version of belief-desire psychology introduced. This version holds that ‘when an actor desires a particular end and believes that a particular action will achieve that end, and when it is believed that there are no co-occurring outcomes of that action whose avoidance is desired more highly than is the originally conceived end, then the actor will undertake the action which will satisfy the original desire’. An experiment is reported which examines 4-, 5, and 7-year-olds' ability to predict story characters' actions on the basis of either their true or false beliefs concerning undesirable outcomes associated with the pursuit of a desired end. Children of all age-groups provided evidence of understanding the elaborated version of belief-desire psychology. However, a significant improvement was noted between the ages of 4 and 7 years in the ability to understand circumstances involving false beliefs.     

Consortium for Atlantic Regional Assessment: Information Tools for Community Adaptation to Changes in Climate or Land Use

To inform local and regional decisions about protecting short-term and long-term quality of life, the Consortium for Atlantic Regional Assessment (CARA) provides data and tools (for the northeastern United States) that can help decision makers understand how outcomes of their decisions could be affected by potential changes in both climate and land use. On an interactive, user-friendly website, CARA has amassed data on climate (historical records and future projections for seven global climate models), land cover, and socioeconomic and environmental variables, along with tools to help decision makers tailor the data for their own decision types and locations. CARA Advisory Council stakeholders help identify what information and tools stakeholders would find most useful and how to present these; they also provide in-depth feedback for subregion case studies. General lessons include: (1) decision makers want detailed local projections for periods short enough to account for extreme events, in contrast to the broader spatial and temporal observations and projections that are available or consistent at a regional level; (2) stakeholders will not use such a website unless it is visually appealing and easy to find the information they want; (3) some stakeholders need background while others want to go immediately to data, and some want maps while others want text or tables. This article also compares what has been learned across case studies of Cape May County, New Jersey, Cape Cod, Massachusetts, and Hampton Roads, Virginia, relating specifically to sea-level rise. Lessons include: (1) groups can be affected differently by physical dangers compared with economic dangers; (2) decisions will differ according to decision makers' preferences about waiting and risk tolerance; (3) future scenarios and maps can help assess the impacts of dangers to emergency evacuation routes, homes, and infrastructure, and the natural environment; (4) residents' and decision makers' perceptions are affected by information about potential local impacts from global climate change.     

浅谈实行建设工程无标底招标利弊及建议

本文分析了无标底招标的特点和利弊,在肯定无标底招标的同时,建议不可盲目实行,提出加强法律、法规建设,规范建筑市场和参与各方的行为是解决问题的关键。     

Summary of the Workshop on Issues in Risk Assessment: Quantitative Methods for Developmental Toxicology

This report summarizes the proceedings of a conference on quantitative methods for assessing the risks of developmental toxicants. The conference was planned by a subcommittee of the National Research Council's Committee on Risk Assessment Methodology ⁴ in conjunction with staff from several federal agencies, including the U.S. Environmental Protection Agency, U.S. Food and Drug Administration, U.S. Consumer Products Safety Commission, and Health and Welfare Canada. Issues discussed at the workshop included computerized techniques for hazard identification, use of human and animal data for defining risks in a clinical setting, relationships between end points in developmental toxicity testing, reference dose calculations for developmental toxicology, analysis of quantitative dose-response data, mechanisms of developmental toxicity, physiologically based pharmacokinetic models, and structure-activity relationships. Although a formal consensus was not sought, many participants favored the evolution of quantitative techniques for developmental toxicology risk assessment, including the replacement of lowest observed adverse effect levels (LOAELs) and no observed adverse effect levels (NOAELs) with the benchmark dose methodology.     

关于我国管理会计教材质量的调查分析

通过对我国现行管理会计教材质量总体状况的调查分析,表明我国管理会计教材理论脱离实际,没有建立有中国特色的管理会计理论体系。研究认为,改变目前落后状况的关键在于加强我国管理会计典型案例的研究。     

全球化语境中的对话文化学的建立

文化是永远朝向自我认同而存在的人的现实生活。由全球化凸现出来的文化冲突反映了人面对异质性存在而产生的自我认同危机。中国传统文化与西方文化的差异不仅表现在内容上,而且表现在它们在当今人类文化格局中所处地位的不同上,即西方文化处于权力话语地位,而中国传统文化却岌岌可危。文化对话不仅是人类共建一种异中求“和”的世界文化新格局的正确途径,而且是中国文化健康发展的正确途径。在当代,建立对话的文化学已刻不容缓。建立对话的文化学不仅是一种普遍的对话范式在文化理论中的确立,而且要求我们在文化实践和社会实践中展开对权力话语的批判。