论企业财务核心能力

传统财务管理一直存在单一目标与多元目标之争 ,其主要观点可以概括为盈利能力最大化目标和财务能力协调化目标。实际上 ,盈利能力只是财务能力的一部分 ,而财务能力也只是企业能力的一部分。盈利能力最大化不能反映财务能力的最大化 ,财务能力的协调化也难以保证企业能力的最大化 ,本文通过对传统财务管理目标进行评述的基础上 ,引入企业财务核心能力 ,认为企业可持续盈利成长能力是企业财务管理的最优目标     

论人类基因——文化协同进化

文化和基因的进化相互交织,一方面,文化受基因作用的限制和推动,另一方面,文化对基因具有巨大的影响作用,这样,人类就构成了一个循环式的基因文化协同进化。其中,文化是由生物学上的需要产生和形成的;同时,生物学特征又因对文化发明做出反应的遗传进化而改变。在此基础上,通过人脑和精神发育的“预成规则”,沟通人类基因——文化协同进化。     

合作竞争下的供应商数量优化问题研究

从买主单一零部件采购总成本角度出发,建立了一个在合作竞争环境下确定零部件最优 供应商数量的模型. 该模型描述了影响零部件总采购成本的各种因素,包括市场环境、产品特 征、价格稳定程度、边际利润率、买主与供应商的相对讨价还价能力、合作竞争程度与合作成本 等. 通过对模型的求解与仿真分析,研究了这些因素对买主应选择的最优供应商数量的影响.     

Attachment‐facilitating interactions in non‐kin foster families

This study aims to analyse the interaction between children in foster care and their main caregivers during a microcoded co‐construction task, focusing on the verbal and non‐verbal behaviours that the adults use to promote a secure attachment in the child. It also examines how children and caregivers' socio‐demographic variables relate to the interaction. The sample is made up of 28 Spanish children between 4 and 9 years old in long‐term non‐kin foster care and their foster families. The building task was administered to 28 dyads, composed of the child and the main caregiver in each family. Our results showed that the caregivers' use of attachment‐facilitating behaviours was frequent during the interaction. Moreover, children tended to display a positive attitude when adults used these attachment‐facilitating behaviours. We also found some differences in the interaction according to the caregivers and children's age, the child's gender and the caregivers' satisfaction with the child's development. These results offer us a better understanding of the functioning of the adult–child relationships in foster families, which helps us make more efficient interventions to improve the caregivers' sensitivity towards the children's needs and difficulties.     

基于GNBS和正式固定价格契约的农产品供应链关系契约模型

将GNBS和正式固定价格契约引入企业和农户的二级供应链关系契约中,比较二者作为解决争议手段时,对农户专用投资激励的不同作用,考察关系专用投资对外部市场上农产品的价值不同影响下,正式价格契约的积极作用。研究结果表明,GNBS作为解决争议机制的前提下,关系契约的自我实施的条件与农产品价值、农产品专用性、双方对剩余分配的比例有关;在特定条件下,正式固定价格契约能够强化关系契约的自我实施。     

Thrown back: Reintegration experiences of National Guard/Reserve mothers of young children

Few studies have examined the experiences and perceptions of servicewoman mothers and their children, even as an increasing number of them have experienced deployment and combat exposure. The present paper describes a qualitative study that explored National Guard/Reserve (NG/R) mothers' experiences with mothering and co‐parenting during reintegration and their perceived priorities, supports, challenges and needs. Interpretive phenomenological analysis of seven in‐depth qualitative interviews produced themes including reunion and loneliness, the importance of time, help seeking and gendered experiences. Notably, all participants transitioned immediately back into primary caregiver roles upon homecoming, and several described how difficult it was to readjust while privately dealing with unmet mental health needs. Findings underscore the importance of a flexible suite of service options that meet key needs, most importantly, child care, social–emotional support for children and peer‐based parenting support specific to servicewoman mothers. For NG/R mothers, who may live far from base, community‐based services are essential, but as participants described, civilian social workers and other professionals must develop specialized knowledge, skills and experience to provide appropriate support.     

重识商誉性质

商誉性质问题一直是会计领域的热点和难点。该文在介绍和分析关于商誉性质的各种流行观点之后 ,针对各观点的缺点 ,运用系统论的原理 ,对商誉性质进行重新认识 ,提出“协同价值论”的新观点 ,以对正、负商誉进行全面的统一     

英汉民族颜色词的文化内涵

颜色在英汉民族中都具有丰富的文化内涵。本文拟就颜色词的情感意义、比喻意义、象征意义、交错表达在英汉民族中的表现举例加以论述，供读者举一反三。     

基于神经网络的超声医学图像自动分割

图像分割是多维超声医学图像重建中最重要和最困难的问题。文中将传统的最近邻分类方法与自组织神经网络相结合，提出了一种超声医学图像的自动分割方法。实验表明，与传统的Ｋ平均方法相比，该方法除具有自动分割优点外，还具有稳定性好，自适应强，分割准确等优点。     

论语境参与及合作原则之违反

人们怎样恰当地表达自己的想法 ,又怎样准确地理解他人的意思 ,这完全依赖人们对交际所处的语境的认识和掌握。文章通过对格赖斯合作原则的运用 ,强调在交际中说话人可以故意地公开违反准则 ,说话人向听话人传递信息时 ,常常可以不是直截了当 ,而是间接地、留有余地让对方去想象、思考或推断 ,从而领悟话语传递的弦外之音、言外之意。然而 ,正是这些弦外之音、言外之意才使语言交际变得生动、丰富多彩