ERP环境下石油企业内部控制研究

ERP技术对中国石油企业内部控制体系由传统粗放式管理向信息细致化管理的转变具有积极影响,其风险控制的复杂性、信息混杂性等特征对中国石油企业的管理提出了新的挑战。中国石油企业应结合ERP环境重新拟定并整合业务控制目标和流程,建立ERP岗位责任制和控制权限,在互联网环境下完善其软件的开发与控制系统,为中国石油企业内部控制构建一个新型的科学体系。     

The Origin of Major Choice,Academic Commitment,and Career‐Decision Readiness Among Taiwanese College Students

The present study aimed to examine if and how career‐decision readiness relates to the origin of college major choice among Taiwanese college students. A total of 375 junior and senior college students (147 women, 228 men) responded to measures of college major choice, academic commitment, career self‐efficacy, and career‐decision readiness. Results indicated that students' academic commitment to a college major tend to increase when they choose their majors based on personal and career preferences. In sequence, high levels of academic commitment lead to high levels of career self‐efficacy, and increased self‐efficacy augments the extent of career‐decision readiness that students manifest near the end of their college education. These findings have practical implications insofar as many Asian students choose a college major because of parents and other authority figures, and these findings demonstrate that a full understanding of career‐decision readiness may require incorporating the origin of college major choice and its academic effects into future research.     

私募股权投资对中小企业公司治理的影响

针对私募股权投资和公司治理问题,以社会网络理论为基础,系统分析了中小企业的现存问题和私募股权投资影响公司治理的路径,提出优化股权结构、规范激励制度和完善决策机制等对策,促使公司内外部治理环境不断改善,为中小企业的成长打下坚实基础。     

Diesel Engine Exhaust and Lung Cancer Mortality: Time‐Related Factors in Exposure and Risk

To develop a quantitative exposure‐response relationship between concentrations and durations of inhaled diesel engine exhaust (DEE) and increases in lung cancer risks, we examined the role of temporal factors in modifying the estimated effects of exposure to DEE on lung cancer mortality and characterized risk by mine type in the Diesel Exhaust in Miners Study (DEMS) cohort, which followed 12,315 workers through December 1997. We analyzed the data using parametric functions based on concepts of multistage carcinogenesis to directly estimate the hazard functions associated with estimated exposure to a surrogate marker of DEE, respirable elemental carbon (REC). The REC‐associated risk of lung cancer mortality in DEMS is driven by increased risk in only one of four mine types (limestone), with statistically significant heterogeneity by mine type and no significant exposure‐response relationship after removal of the limestone mine workers. Temporal factors, such as duration of exposure, play an important role in determining the risk of lung cancer mortality following exposure to REC, and the relative risk declines after exposure to REC stops. There is evidence of effect modification of risk by attained age. The modifying impact of temporal factors and effect modification by age should be addressed in any quantitative risk assessment (QRA) of DEE. Until there is a better understanding of why the risk appears to be confined to a single mine type, data from DEMS cannot reliably be used for QRA.     

论经济理性、社会理性与政治理性的和谐

经济理性、社会理性与政治理性产生于不同的交往方式,因而相互区别,同时也相互联系.不同的理性之间会产生冲突.不同交往共同体的主导理性之间的冲突,有可能导致理性间的越界与脱节.使三种理性保持和谐的关键是理性的限界和接轨,它对于经济、社会和政治发展的长治久安有着重要的战略意义.     

对会计信息失真问题的思考

会计信息失真给企业、单位乃至国家带来的影响是十分巨大的,扰乱了整个社会的经济秩序,危及到社会的稳定和国家的长治久安。会计造假是会计信息失真的症结所在。会计造假不仅仅是会计人员所为,而且企业主要领导负有不可推卸的责任。为此,要加大我国经济法律法规体系建设,规范企业行为,建立诚信机制,靠诚信赢得市场,靠诚信发展经济,不断推进我国社会经济持续健康发展。     

西方客观主义本体论批判

哲学史上的本体论大多是客观主义本体论,这种本体论由于人类认识的进化特别是科学的进步而受到越来越多的质疑.使本体论研究走出客观主义的困境,哲学家需要在以下三方面形成共识:本体论不是要发现某种客观存在的本体,而是要思辨地推断和构想世界的本真状态;构建本体世界不是要否弃现实世界,回归本体世界,而是要为人们提供哲学信念,为批判现实提供武器;任何本体论原则都不是绝对真理,而只能是时代的产物,只会具有相对的真理性.     

从"为人生的艺术"到"为艺术的艺术"--周作人文学观念变迁轨迹之描述

本文通过对周作人在五四时期文学观念变化过程的描述,展示出他从主张“为人生的艺术”到转而提倡“为艺术而艺术”的复杂历程。既反映出周作人文学思想的丰富性与复杂性,也显示了五四时期相关文学概念内涵的丰富性,对我们重新认识这一时期的文学思潮及相关作家的文学思想有着重要意义。     

现代企业人力资源管理机制初探

人力资源管理是现代企业管理的核心。要从企业人力资源管理的目标和特征出发,利用引导、竞争、激励、约束等机制加强企业人力资源管理机制和制度建设,采取行之有效的管理对策和措施,推动现代企业人力资源管理效率和素质的不断提高。     

法律信仰:法治国家之灵魂

法律制度是建设法治国家的物质条件,法律信仰是建设法治国家的精神条件,二者对于法治国家而 言,乃犹如鸟之两翼、车之两轮,缺一不可。当前,在我国的法治化过程中,立法成绩突出,而执法效果不理想,究其 原因主要是社会公众缺乏对法律的信仰。因此,必须高度重视法律信仰的培植。要通过推进司法体制改革,实现 司法公正;深入开展普法教育,全面提升公民的法律意识和法律素质;实现依法控权,强化政府信用等措施,促进法 律信仰的形成。