价值管理:会计的一场革命

由于会计环境的巨大变化 ,现有会计体系呈现出固有的缺陷 ,会计变革已迫在眉睫。传统会计是一个经济信息系统的观点 ,已束缚了会计学科的发展。价值管理已成为当今企业管理的核心内容。从价值管理角度诠释会计新概念 ,可以克服现有会计体系的固有缺陷 ,极大地扩展了会计学科的视野。新会计体系将包括价值信息管理(财务会计、管理会计和审计等 )、价值活动管理 (财务管理、内部控制制度等 )     

宫词和宫怨之辨析

宫词和宫怨是中国古代诗歌关系密切的两个专题，不应混淆。宫怨出现较早，可以追溯到汉诗；而宫词却始于唐人顾况，集成于王建。宫词出现在唐代的主要原因是：唐代后宫庞大，宫女制度的弊端，成为社会关注的问题；唐代政治开明，诗人可以畅所欲言；后宫生活题材，是唐诗受众的一大看点。宫词与宫怨的主要区别：宫怨多用古体，而宫词倾向于七绝；宫怨多为单篇，而宫词多为组诗；宫怨主情景，宫词多叙事；宫怨多含蓄，宫词多白描。     

浅谈外语学院教学管理工作

教学管理是教学工作运转的支柱,教学管理的优劣影响着教学质量。该文介绍了外语学院教学管理工作的基本内容,包括教学任务的布置落实、教学检查、教学文件的建设、学籍管理,以及结合学院的实际情况完善考试制度、制定成绩管理细则和考试结果奖励办法等。     

电子档案管理探微

电子档案是信息技术不断发展的产物,将逐步成为档案管理的主要对象。在分析我国电子档案管理现状的基础上,文章着重探讨了保证电子档案的凭证性的技术措施和管理措施,同时讨论了如何科学、有效地提供电子档案利用。     

Multiparameter evidence synthesis in epidemiology and medical decision-making: current approaches

Summary.  Alongside the development of meta-analysis as a tool for summarizing research literature, there is renewed interest in broader forms of quantitative synthesis that are aimed at combining evidence from different study designs or evidence on multiple parameters. These have been proposed under various headings: the confidence profile method, cross-design synthesis, hierarchical models and generalized evidence synthesis. Models that are used in health technology assessment are also referred to as representing a synthesis of evidence in a mathematical structure. Here we review alternative approaches to statistical evidence synthesis, and their implications for epidemiology and medical decision-making. The methods include hierarchical models, models informed by evidence on different functions of several parameters and models incorporating both of these features. The need to check for consistency of evidence when using these powerful methods is emphasized. We develop a rationale for evidence synthesis that is based on Bayesian decision modelling and expected value of information theory, which stresses not only the need for a lack of bias in estimates of treatment effects but also a lack of bias in assessments of uncertainty. The increasing reliance of governmental bodies like the UK National Institute for Clinical Excellence on complex evidence synthesis in decision modelling is discussed.     

英汉思维方式对语言结构的影响

思维方式对语言的结构有哪些影响?本文从形合与意合在句法上与章法上的不同表现,论述了英汉两种语言在结构和表达方式上的不同,并通过实例归纳出一些具体做法,供同行进一步探讨。     

Corporate Governance and Director Accountability: an Institutional Comparative Perspective*

This paper examines the role of boards of directors in light of institutional contingencies and recent best practice governance guidelines and regulation such as the United Kingdom Higgs Review and the United States Sarbanes‐Oxley Act 2002. Particular attention is paid to discussing the role of independent directors across countries, and the implications for corporate governance innovation. It concludes by posing questions about recent corporate governance transformations and providing suggestions for future research.     

20世纪六七十年代泰国经济开发中的民族矛盾

2 0世纪六七十年代 ,随着经济开发活动的展开 ,泰国的民族矛盾也呈激化趋势。之所以如此 ,原因在于政府在对少数民族地区的经济开发过程中实行了一些不妥甚至是错误的政策和措施。文章对此进行了深入探讨     

Design optimization using ANOVA

This paper describes the design optimization of a robot sensor used for locating 3-D objects employing the Taguchi method in a computer simulation scenario. The location information from the sensor is to be utilized to control the movements of an industrial robot in a 'pick-and-place' or assembly operation. The Taguchi method, which is based on the Analysis-of-Variance (ANOVA) approach, is utilized to improve the performance of the sensor over a wider operating range. A review of the Taguchi method is presented along with step-by-step implementation details to identify and optimize the design parameters of the sensor. The method allows us to gauge the impact of various interactions present in the sensor system exclusively and permits us to single out those factors that have a dominant influence on the overall performance of the sensor. The investigation suggests that the Taguchi method is a more structured and efficient approach for achieving a robust design compared with the classical full factorial design approach.