试论资产评估折旧与会计折旧的区别

文章针对部分资产评估人员在建筑物折旧问题上存在的错误认识和做法 ,通过分析建筑物折旧的原因和重置成本法评估中折旧的实质 ,从多方面详细比较论述了资产评估折旧与会计折旧的区别     

理想点法综合评价学生数学成绩

应用多目标决策———理想点法 ,建立了一个综合评价学生数学成绩的数学模型     

文化差异对企业管理绩效的影响--以西部地区为例

本文从西部地区的民族、宗教、语言文字、地域亚文化入手 ,分析文化差异对企业管理中个体行为、企业文化、投资环境的冲击 ,以及对企业管理绩效的影响 ,并针对西部地区文化差异大的事实 ,提出对西部地区的企业管理 ,应实行跨文化管理和跨文化培训     

论缔约过失责任制度——兼评合同自由与合同正义

缔约过失责任制度的产生与发展是 19世纪下半叶尤其是 2 0世纪以来合同法走向现代化的重要标志之一。缔约过失责任制度的价值论基础 ,就在于诚实信用原则所体现的正义价值与合同自由原则所体现的自由价值构成相倚的两极 ,产生相互亲和的张力。加强对我国缔约过失责任制度的深入研究 ,评析其得失 ,有助于进一步完善我国缔约过失责任制度     

论网络空间的社会风险

互联网的崛起为人们的日常生活、学习和工作带来了诸多便利,然而,作为一种全新的信息技术范式,互联网也给人类社会生活带来了许多新的风险。文章分析和论述了网络风险的各种表现形式、网络风险的实质以及网络风险产生的根源,以期为网络风险管理提供借鉴。     

基于因子分析的区域R&D绩效评价研究

研究与试验发展(R&D)活动是促进区域和谐发展的重要力量,区域R&D绩效水平的评价对促进区域R&D活动的有很强的实际意义,因子分析方法对于大量数据的抽象分析有较好的效果,适合R&D活动评价的特点,它在评价过程中能够避免人为因素影响而进行客观的评价,文章最后根据结果数据分析得出了我国创新效率有待提高的结论。     

高新技术企业价值与企业生命周期

评估高新技术企业的价值要从其价值驱动因素入手,但高新技术企业在不同的生命周期阶段具有不同的价值驱动因素。因此,分析高新技术企业在生命周期各阶段的价值驱动因素以及相对应的价值评估方法,可以为高新技术企业的价值评估提供几点有益的启示。     

Threshold decisions: how social workers prioritize referrals of child concern

This paper examines local authority social workers' decision‐making when considering referrals of children, where the concerns are on the margin of child protection procedures. In doing so, it describes the findings of a qualitative research study undertaken in the policy context of attempts to ‘refocus’ social work practice in the late 1990s and early twenty‐first century. Data collection involved interviews with social workers and parents in 23 cases. Conclusions are that referrals were evaluated on the basis of five key factors, specificity, severity, risk, parental accountability and corroboration, the use of which determined whether an initial assessment or an investigation of alleged abuse took place. The analysis builds on previous work in the child protection field, but demonstrates how the application of these factors differs between cases of child concern and cases of child protection. Policy implications concern the complexity of decision‐making in the uncertain context of limited referral information and it is proposed that the simplistic notion of a continuum of abuse is now outdated. Copyright © 2006 John Wiley & Sons, Ltd.     

Physiologically Based Liver Modeling and Risk Assessment

Because of the inherent complexity of biological systems, there is often a choice between a number of apparently equally applicable physiologically based models to describe uptake and metabolism processes in toxicology or risk assessment. These models may fit the particular data sets of interest equally well, but may give quite different parameter estimates or predictions under different (extrapolated) conditions. Such competing models can be discriminated by a number of methods, including potential refutation by means of strategic experiments, and their ability to suitably incorporate all relevant physiological processes. For illustration, three currently used models for steady-state hepatic elimination--the venous equilibration model, the parallel tube model, and the distributed sinusoidal perfusion model--are reviewed and compared with particular reference to their application in the area of risk assessment. The ability of each of the models to describe and incorporate such physiological processes as protein binding, precursor-metabolite relations and hepatic zones of elimination, capillary recruitment, capillary heterogeneity, and intrahepatic shunting is discussed. Differences between the models in hepatic parameter estimation, extrapolation to different conditions, and interspecies scaling are discussed, and criteria for choosing one model over the others are presented. In this case, the distributed model provides the most general framework for describing physiological processes taking place in the liver, and has so far not been experimentally refuted, as have the other two models. These simpler models may, however, provide useful bounds on parameter estimates and on extrapolations and risk assessments.     

人才测评及其功能和发展

人才测评的发展是经济建设和社会发展的必然要求 ,为此本文讨论了人才测评的功能、特性以及今后的发展方向 ,明确了人才测评在整体性人力资源开发和管理中的重要意义