充分利用网络技术全面提高会计控制质量

e7T中华财会网网络技术的发展对企业内部会计控制产生了深远的影响,文章从网络环境下内部会计控制呈现的新特点着手,分析了网络环境下内部会计控制系统所面临的风险,对存在的问题及其成因作了尝试性的探讨,提出了完善、加强内部会计控制的建议,以期达到提高网络环境下内部会计控制质量的目的。     

Exploring gaps in the online economic inclusion of persons with disabilities in Korea

ABSTRACT

This paper explores the difference in the online economic activities of people with and without disabilities in Korea. We conducted a multiple regression analysis to investigate the impact of socioeconomic characteristics, internet access, and internet skills on online economic activities. Our sample, based on a 2016 dataset that included 1554 people with disabilities and 6004 people without disabilities, was developed using quota sampling based on gender, age, and residence. We determined that individuals with disabilities were more likely to engage in online economic activities if they had higher levels of education, lived in urban areas, were employed, or had greater internet skills. Individuals without disabilities were more likely to engage in online economic activities if they were women, had higher levels of education, were employed, lived in a two-generation or more household, or had greater internet skills. For both people with and without disabilities, the level of education, employment status, and internet skills positively contribute to online economic activites. We also determined that education level, participation in economic activity, living in a two-generation or more household, and internet skills had a statistically significant influence on online economic activity for people both with and without disabilities. These results highlight the importance of education and internet training for people with disabilities, as well as social support systems that help them learn to use the internet in diverse ways through both formal and informal networks. The study also underscores the importance of information and communications technology that adequately addresses people’s needs.     

战后日本的科技研发思路及资金保障

第二次世界大战后,日本制定了具有本国特色的科技政策,并将科技政策纳入国家政策体系之中。其中,科技研发思路是制定科技政策的关键性步骤;政府对科技研发的保障性投入,也属于科技政策的重要组成部分。日本是当今世界科技和经济大国,探析并总结其战后科技研发思路及资金保障的经验教训,对后进国家制定科技发展战略无疑具有重要的借鉴和启示作用。     

任务分解式教学法在检测技术实训中的应用

如何提高实践教学的教学质量是高校教育中亟待解决的问题。以安全检测技术实训为例,采用任务分解式教学方法对这一问题进行了探讨,在实训过程中,通过不断增加具体任务难度、分组打擂、优秀组讲解程序等方式,将安全检测技术各个部分内容有机结合起来,从而为实践教学环节提供一些有益的思路。     

《考工记》对科技档案的贡献之研究

《考工记》是两千多年前由齐国人编纂的一部手工业科技文献，也是目前中国所见年代最早的有关手工业制造及工艺技术的记述。早在1996年，在齐文化发源地山东淄博召开的“第一届中国科技典籍国际会议”上，学者们就此书的科学价值发表了多篇论文，形成了《考工记》研究的一个高潮。重温这部我国手工业制造编纂史的奠基之作，对指导科技档案工作仍有重要的现实意义。     

Acceptance of automation manufacturing technology in China: an examination of perceived norm and organizational efficacy

Abstract

With a shift to more automation technology, social acceptance of technology plays an important role in the manufacturing sector. To what extent this occurs, and affects the adoption of technology, has been less researched, but is important in deciding how such technology is introduced, and the nature of the shift from labour-intensive manufacturing to automation. This research applies the revised technology acceptance model (TAM) to examine the impact of social and individual antecedents on the acceptance of automation manufacturing technology. Survey data are collected from 258 Chinese manufacturers. Results suggest that perceived norms significantly affect organizational intention to use automation manufacturing technology both directly and via perceived usefulness; organizational efficacy explains the intention to use via mediating effect of perceived usefulness and perceived ease of use. This research is one of the first extending and applying TAM from individuals to organizations.     

基于SAO语义分析的潜在技术合作伙伴识别

将SAO语义结构信息引入技术伙伴识别选择过程中，构建基于SAO语义分析的技术合作伙伴识别体系，通过对企业进行技术愿景分析、企业知识库分析确定技术合作网络，对网络内企业重点子技术领域进行相似度分析，从而识别企业潜在的技术合作伙伴，并制定针对性的合作方案。以染敏太阳能电池为案例开展实证研究，验证了该方法体系的可行性。     

桌面云技术在高校计算机类实验室建设中的应用

计算机软硬件技术更新换代速度越来越快.各学校计算机实验室拥有大量计算机，每年需要不少实验运行经费进行软硬件升级换代，因此应构建全新的实验室建设方案，降低实验室建设及维护成本，减轻教师工作强度，提高实验教学效果.通过桌面云技术把各种教学资源放到云平台上，师生用多种终端设备通过网络访问云端资源，可有效改善教学的时空环境，解决了传统实验室计算机更新换代快、实验环境扩展性差、维护管理复杂等问题.     

“科学技术是双刃剑”质疑

在学术界,持"科学技术是双刃剑"论的学者,似乎没有真正搞清楚科学技术的基本性质,因而他们的观点存在诸多明显缺陷。科学技术具有真、善、美的本性。具有真、善、美本性的科学技术,不可能同时包含着假、恶、丑的内容,因而"科学技术是双刃剑"的命题不合逻辑。人类在利用科学技术从事实践活动的过程中,常常会受到来自自然界盲目力量的报复,那是因为人类的无知。而一些个人、团体和国家利用科学技术从事犯罪活动,则根源于他们的贪婪,没有理由把他们犯下的罪行归咎于科学技术。     

论海德格尔技术观

海德格尔是20世纪德国著名的哲学家,作为后现代哲学思潮的先驱,海德格尔对技术进行了一系列深刻的本质探讨,而成为学界公认的对技术"存在论"进行追问和创新的哲学家,本文探讨了海德格尔的技术观,对其进行了梳理和评判。