新世纪会计的发展趋势

新世纪会计将有重大的发展。进入新的千年,在发展知识经济的条件下,会计仍将具有重要地位。会计的重心在管理,建立管理型会计模式,会计要逐步实现现代化。会计核算向多方面、高质量方向发展;会计管理向全方位、知识管理方向发展;会计学向综合化、细化、边缘化方向发展;会计发展在于创新。     

Path to “Stardom” in Globally Distributed Hybrid Teams: An Examination of a Knowledge‐Centered Perspective using Social Network Analysis

Although distributed teams have been researched extensively in information systems and decision science disciplines, a review of the literature suggests that the dominant focus has been on understanding the factors affecting performance at the team level. There has however been an increasing recognition that specific individuals within such teams are often critical to the team's performance. Consequently, existing knowledge about such teams may be enhanced by examining the factors that affect the performance of individual team members. This study attempts to address this need by identifying individuals who emerge as “stars” in globally distributed teams involved in knowledge work such as information systems development (ISD). Specifically, the study takes a knowledge‐centered view in explaining which factors lead to “stardom” in such teams. Further, it adopts a social network approach consistent with the core principles of structural/relational analysis in developing and empirically validating the research model. Data from U.S.–Scandinavia self‐managed “hybrid” teams engaged in systems development were used to deductively test the proposed model. The overall study has several implications for group decision making: (i) the study focuses on stars within distributed teams, who play an important role in shaping group decision making, and emerge as a result of a negotiated/consensual decision making within egalitarian teams; (ii) an examination of emergent stars from the team members’ point of view reflects the collective acceptance and support dimension decision‐making contexts identified in prior literature; (iii) finally, the study suggests that the social network analysis technique using relational data can be a tool for a democratic decision‐making technique within groups.     

梅尼克的思想史观念研究

梅尼克是德国历史主义学派个体性学说的主要代表。他认为,个体是历史发展的动力,个体化方法是认识历史价值和意义的途径,由此他抵制实证主义和集体主义,并将运用于历史研究的个体性思想提升为一种世界观。在新柏拉图主义、自由意志论与个体性学说的影响下,梅尼克认识到思想既是个体的特质与发展动力,也是文化价值的创造。将思想史视为历史表现的核心领域,这是梅尼克史学方法区别于其他德国历史主义学派史学家的独到之处。通过思想,梅尼克看到个体与永恒的融合,从而感受到历史的真正魅力,也发现了当下生活的指针。     

新中国政府统计调查制度的建立、发展和改革六十年

统计调查制度是统计工作的基础和规范。目前我国已建立起一个庞大的统计调查制度体系,从内容上讲,包括国民经济核算体系、统计指标体系、统计标准体系、统计调查方法体系和统计调查制度管理体系。文章首先就新中国政府统计成立60年以来我国上述五个体系的建立和发展历程进行了回顾和梳理,然后就我国政府统计调查制度的主要特点及推行中获得的有益经验进行了总结,最后指出现行统计调查制度中存在的主要问题和改革的方向。     

我国参加国际比较项目（ICP）的演变历程

 自1993年以来,我国先后5次以不同形式开展国际比较项目（ICP）调查活动,更深入、更广泛地融入到国际统计体系之中。每次调查的基准期、调查范围、比较对象、比较方法、组织方式各不相同,比较结果也各不相同。我国参加ICP的演变历程见证了政府统计发展和能力提高的过程。     

要素均衡： 人类发展指数的算法改进与实证研究

 人类发展指数是一个影响很大、应用很广的衡量人类发展成就的综合指标,但其传统算法存在两个统计缺陷：其一是缺乏对各向度本身的分布敏感性;其二是没有考虑各向度之间的均衡性。本文以后者为针对,采用测度准则法,提出一种以要素均衡为导向的人类发展指数改进法。实证显示,与人类发展指数的传统及现行算法相比较,此改进既能更好地体现人类发展的要义,也可提高人类发展指数的统计鉴别力,所以可用作计算人类发展指数的一种新选择。     

Scholarly Communication 2.0: Exploring Researchers' Opinions on Web 2.0 for Scientific Knowledge Creation, Evaluation and Dissemination

This paper presents the results of a survey aimed at gauging the potential acceptance of a collaborative and Web 2.0 inspired scholarly communication sector. While this sector has seen the birth of a multitude of innovative initiatives, there is still little empirical evidence of the acceptance of such initiatives by researchers. We received 349 completed questionnaires from researchers of many different disciplines. The results of the survey show that there is a strong positive attitude towards Web 2.0 and open publishing approaches. However, the major challenge still resides in combining free dissemination of results with robust and reliable quality control mechanisms.     

金融约束政策下的金融发展与经济效率

 通过建立两部门模型,本文首先分析在租金分配的所有制偏好和国有企业的预算软约束特征下,我国金融规模扩张和金融效率提升对不同部门的资本形成和技术创新速度的影响,进而探讨金融约束政策下金融发展对经济效率的影响;接着以2000-2007年的省级面板数据为样本,采用系统广义矩估计方法考察了金融规模扩张和金融效率提高对我国经济效率的影响。实证结果表明,金融规模扩张对经济效率的影响不显著,金融效率提高对经济效率则有显著的促进作用。     

《德伯家的苔丝》和《喧哗与骚动》的现实主义契合

《德伯家的苔丝》和《喧哗与骚动》围绕女主人公的情感婚姻悲剧真实再现了社会转型期的南北矛盾冲突,农业文明和工业文明、传统与现代之间的摩擦,全方位展示了社会变革冲击下的英、美南部农业区的社会画面,描写了新旧社会交替、新旧势力和观念相互博弈时期人们的多舛命运和矛盾心理。其中社会历史悲剧主题和婚姻悲剧主题以及悲剧的社会-家庭-个人三层结构等拓展法是小说的现实主义契合点。     

江苏省区域农业现代化发展水平实证研究

随着江苏工业化、城镇化的深入发展,农业现代化水平不断提升。以农业要素投入水平、农业综合产出水平、农村经济与社会发展水平和农业可持续发展水平等为主体指标建构江苏省13个省辖市农业现代化发展水平评价指标体系,选取2010年江苏省的13个省辖市的相关统计数据,采取因子分析方法,对其农业现代化发展水平进行综合评价,并且对各个地区的农业现代化发展水平进行排序和比较分析。在此基础上提出了相应的对策建议。