浅析人力资源投资信息的形成和披露

在企业所有的经济资源中 ,人力资源是最为重要的资源 ,它是凝聚在广大职工身上的知识、技能及表现出来的能力 ,是企业成长和发展的主要因素。而传统会计将耗费在人力资源方面的各项支出定性为一种“消费支出”或“非生产支出” ,作为一项费用来处理 ,人力资源信息不能在财务会计报告中得以很好地揭示和披露。正确地确认和计量人力资源 ,把耗费在人力资源上的支出作为一项资产 ,将其作为一项投资 ,列入资本性支出 ,在财务会计报告中充分地揭示和披露 ,可以满足广大财务报告使用者的信息需要     

论高校图书馆期刊情报资源的开发与利用

开发利用期刊情报资源 ,是衡量高校期刊工作对教学、科研及社会经济建设贡献大小和服务效果优劣的重要标志。因此 ,确定核心期刊是获得高密度情报源 ,满足读者对期刊需求的关键 ;加强期刊的基础工作 ,是开发期刊这一重要情报源的先决条件 ;开发期刊情报资源 ,深化服务层次 ,为经济建设服务。     

信息技术与经济法学课程整合的策略

信息技术在教学中的广泛应用使高等教育在新的历史时期得到重大发展。本文从信息技术与经济法学课程整合的迫切性入手,论述了信息技术与经济法学课程整合的知识点策略、典型案例策略、情境激发策略、合作探究策略。     

The effects of social and political openness on the welfare state in 18 OECD countries

Studies examining the relationship between globalisation and the welfare state tend to focus on the effects of economic dimensions of globalisation, the extent to which a country is part of the world market. Globalisation also has social and political dimensions and the effects of these on welfare states – in terms of social security transfers and generosity – are studied in this article. Data from the KOF Index of Globalisation , the OECD Historical Statistics and the Comparative Welfare Entitlements Dataset are used to analyse the effects of social and political openness on the welfare states of 18 countries of the Organisation for Economic Cooperation and Development between 1970 and 2000. The analyses show that social security transfers and generosity have increased less in countries with the highest increase in social openness and that the welfare state is not affected by political openness.     

网络人肉搜索与侵犯个人隐私权问题研究

通过对一些有关于人肉搜索的典型案例分析的基础上，揭示了人肉搜索的运行机制。人肉搜索是一种特殊的信息搜索方式，同时也是一种新的信息生产方式。正确使用的话可以弥补机器搜索引擎的不足，但如果被滥用的话，则可能造成对个人隐私权的侵犯。     

论电信企业客户信用管理系统的构建

电信业发展过程中,呆坏账是一个普遍的问题,而且给电信企业的经营也带来了不小的影响。尽管形成我国电信呆坏账的原因有许多,但信用大环境的缺失和电信企业对客户信用管理的不足是最主要的方面。电信企业应在清醒认识信用本体和自身管理方面不足之后,采取措施,逐步建立起有效、动态的企业客户信用管理系统,改善当前的信用管理,才能较好地解决问题。     

Attracting Micro‐Enterprises To Learning

Micro‐enterprises, i.e. firms with less than 10 employees, are traditionally the hardest to engage in learning; they are also least likely to participate in such measures as business advice and guidance provision and initiatives to support information communication technology (ICT) adoption. Through a community‐based initiative initially targeting parents (unemployed or employed) to participate in ICT, 30 micro‐enterprises were attracted to learning for the first time. These companies had carefully avoided similar initiatives taking place locally, which emphasized business success and growth; they had only participated in this ICT skills training because of their children. The paper takes a case study approach to evaluate the reasons for participation, explores barriers and implications for those organizing similar activities, and calls for a more holistic view of owners and managers of small firms as fathers, mothers, etc. rather than just as ‘entrepreneurs’.     

文化需求与信息资源管理的转型

由于人文环境的巨大转变及互联网文化无可匹敌的影响,21世纪的都市文化需求尤其是阅读需求,发生了革命性的变化.都市文化与人本角色的这种互动,对于社会科学信息资源的合理配置和深度开发利用,具有决定性的影响,并直接造成了信息资源管理模式的转型.重点讨论都市文化需求对信息资源合理配置的影响,以及由此产生的信息资源管理模式的转范.     

英汉翻译中的信息转换

翻译是因社会需要而产生的一种活动 ,在社会中扮演某种角色 ,因此译者及其译本在社会中也起着重要的作用。由于每个社会群体都有自己的共有知识 ,每一种语言都有其文化特点和表达习惯 ,因此译者在其翻译过程中就要考虑用适合目的语读者的语言把原文信息重新表达出来。重新表达不仅需要词法、句法方面的转换 ,还需要采取一些补偿措施对信息进行删减、重组、异化、归化等 ,这样才能把原文的信息适当地传递给目的语读者     

A non-profit approach to addressing the effects of urbanization in the Lake Pontchartrain Basin, Louisiana

The Lake Pontchartrain Basin in southeast Louisiana is an estuarine watershed encompassing New Orleans, Baton Rouge, and wetlands that are an integral part of Louisiana's unique culture. In recent decades rapid growth and poorly planned development have resulted in a decrease in water quality and habitat loss, especially in St. Tammany Parish on the north shore of Lake Pontchartrain. In 1989, the Lake Pontchartrain Basin Foundation (LPBF), an environmental, non-profit organization, was formed to address and rectify environmental issues in the Basin. LPBF accomplishes its mission through programs addressing water quality, habitat protection, geographic information science, public access, and education.LPBF used the recent, rapid development occurring in St. Tammany Parish as a case study to examine the relationship between land use, water quality, and development in the Basin by investigating habitat change/urbanization, development in flood plains, and water quality. Through the integration of LPBF programs, it was found that urbanization is having a devastating impact on the parish's natural habitats and severely degrading water quality. Using these results, LPBF is educating Basin citizens on the protection of their habitats and water quality to insure that these resources may be available for future generations.