资产要素新定义表述的探析

现代会计理论和实务中,有关会计要素的定义和确认最为重要,其中又属资产的定义和确认为首屈一指.国家财政部新颁布的<企业财务会计报告条例>和<企业会计制度>对各项会计要素进行了重新定义,这一定义及相关内容的出台,并非对传统会计制度的简单改良.它不仅从理论和实践上对会计本身产生重大影响,还极大地促进和带动了相关学科的发展和演进.     

思维方式与语言系统

中、西方民族由于所处的自然环境、社会制度以及历史演进的不同 ,因而思维方式也就有所不同。英汉民族思维方式的不同对英汉语言结构产生了重大的影响。介绍了中、西方两种不同的文化思维模式 ,进而从六个方面就思维方式对语言系统的影响进行了阐述。     

A strategy for third-party logistics systems: A case analysis using the blue ocean strategy

One of today's most frequently discussed topics in the business world is how to escape from the intense Red Ocean and how to create an uncontested Blue Ocean. However, because there are few practical guidelines available on this topic, we will introduce a case study of a third-party logistics (3PL) provider, CJ-Global Logistics Service (CJ-GLS), to show how it aspires to be a leader in the newly introduced 3PL industry in South Korea. CJ-GLS is a latecomer in the logistics industry, and its resources, such as the number of trucks and warehouses, are relatively small in comparison to those of established companies. But, it has achieved a distinct competitive advantage through innovative information technology (i.e., RFID—radio frequency identification), which has enabled it to create an uncontested market space, electronic logistics business. One remarkable fact about CJ-GLS is that its swift growth comes not from attracting competitors’ customers from the existing Red Ocean market but from creating a Blue Ocean market (3PL market), which previously existing incumbents ignored, and also from constructing a new business model founded on a RFID-based, ubiquitous-oriented 3PL system. Analyzed through a Four Actions Framework and characterized as Blue Ocean, this case study provides valuable information on how a company reinforces its competitive advantage from the Red Ocean while it transitions into a Blue Ocean by utilizing advanced information communication technologies.     

学术腐败的现状及根源

学术腐败犹如一股瘟疫一样在科技和学术领域蔓延开来 ,严重地玷污了学术环境 ,腐蚀了学术队伍的肌体 ,误导学子的学业 ,阻碍了学术大师的产生 ,遏制了创新能力的提高 ,已成为全社会关注的热点问题。其产生的根源是管理手段单一、体制不健全、道德危机以及社会性诱因。     

双交错Millitron慢波系统的实验研究

讨论了双交错Millitron慢波系统的设计方法,并采用通过式谐振法对双交错Millitron的色散特性进行了实验研究,给出了实验结果,并和作者所得到的理论结果[4]进行了比较,分析了出现误盖的原因。     

国际妇女参政运动的新趋势

妇女参政是妇女的基本人权,也是推动人类社会可持续发展和社会改革的重要内容。第四次世界妇女大会以来,在联合国的倡导和支持下,国际妇女参政运动在发展方向和发展政策方面取得积极进展和成功经验,同时提出新的奋斗目标和诉求;其发展趋势和经验教训,对中国妇女参与政治和决策有借鉴意义。     

Inside two commercially available statistical expert systems

A decade of research into the applications of artificial intelligence in statistics has finally resulted in the appearance of commercially available statistical expert systems. This paper takes a closer look at two of these systems, which are now commercially available on microcomputers, and shows what knowledge they actually contain and how they operate. It is concluded that although the technology and concepts that drive these systems could still benefit from further improvement, the real challenge lies in defining and constructing the statistical knowledge and strategy that should be incorporated and in presenting the results to the user's full advantage.     

不同视角下的企业战略变革

从20世纪80年代后期开始,人们开始从不同理论视角和运用不同的方法对企业战略变革进行研究,并取得了丰硕的成果。本文拟对企业战略变革的不同视角研究成果进行归纳和总结,主要包括战略变革的理性视角、学习视角、认知视角、演化视角、制度视角、复杂科学视角和共同演化视角,并在此基础上总结了企业战略变革理论研究的趋势。     

Understanding manager resistance to blockchain systems

Blockchain technology has received much attention in the media and there is an increasing interest amongst organizations within financial services due to the potential benefits. As blockchain-based systems are a nascent technology, the requirements of the technology need to be understood, to allow blockchain systems to be successfully integrated within financial service organizations. There are gaps in academic research in understanding how managers evaluate the value of a blockchain-based system. This study develops a model to explain manager resistance to implementing blockchain-based systems in financial services organizations. This research advances the theoretical understanding of managers’ perspectives on blockchain-based systems and models their resistance to blockchain technology.     

视觉现代化——现代艺术背后的人类视觉观念(1)

20世纪初所发生的“视觉现代化”(modernising vision)转向源于自19世纪以来传统的视觉概念所发生的深刻变化。它旨在将人们从过时的观看习惯中解放出来,视觉的本质不应主要被理解为给定可见世界的机械再现模式,而应该从根本上被理解为由文化构造的、具有历史多样性的感知数据的生产性过程。现代艺术试图通过艺术品本身来创造一种现代化的视觉形式,艺术作品被定义为实现视觉现代化的手段或工具,画家试图用艺术来表达一种新的视觉观——观看中充斥着时间的流动,而绝不仅是一个明确的视觉顺序的实现;观看不是一个视觉固定化过程,而是更加有意识地、集中地观察世界。从丢勒式的空间中心透视观到塞尚式的时间和空间相结合的多重透视观,后者更加强调了观者的参与和观看的过程,这种观看方式的变化也是人与世界关系的变化。视觉现代化的探讨在今天仍然具有重要的意义⁽²⁾。