试论会计信息失真的成因、预防和治理

随着我国社会主义市场经济体制的逐步发展,会计信息的作用显得愈来愈重要,社会各阶层对会计信息的依赖性也越来越强。但出于经济利益的目的,一些单位往往提供不真实的会计信息,玩数字游戏,掩盖真实的财务情况,给信息使用者带来严重的损失。虚假会计信息成了损害国家和社会公众利益、干扰市场经济秩序的公害,到了非根治不可的地步。本文着重谈一谈会计信息失真的成因、预防及治理。     

图书馆实现知识管理的思考

介绍图书馆知识管理的内容,分析知识管理对图书馆管理核心、业务工作范围、信息技术要求的影响,提出了构建知识团队组织、运用支撑知识管理的信息技术、显性知识的数字化处理、注重智力知识资源开发是图书馆实现知识管理的有效途径。     

“秀”之“高出、特出”义补说

王东在《<水经注>词语拾零》中指出“秀”有“高出、特出”义。通过全面查检《汉语大词典》以及详细分析《汉语大词典》中所有含“秀”的词条,笔者发现其中有部分含“秀”的词条忽视了“秀”有“高出、特出”义,释义未确,旨在纠正其错误。     

2002年中国儿童文学理论批评年度综述

2002年中国儿童文学理论批评的重要特别是对当下儿童文学热点、焦点问题的深刻关注,2002年中国儿童文学的热点、焦点问题大致在以下数端:关于第六届亚洲儿童文学大会;关于低龄化写作;关于儿童文学的推广;关于科幻文学;关于成长小说等。对当下儿童文学作家作品的批评及文体建设也是这一年关注较多的内容。     

Challenge of multi-level governance in developing countries and possible GIS applications

Of the three most prominent issues in governance discourse—the horizontal coordination of markets, government hierarchies and networks, global governance and multi-level governance—this paper argues that the last, developing and sustaining structures of multi-level governance, constitutes the most profound governance challenge for most developing countries.The paper identifies the major forces promoting change in favor of multi-level governance in developing countries. Using the growing literature and comparative national experiences (illustrated with the examples of India, the Philippines, Colombia and Nigeria), it highlights the key achievements of democratic decentralization as well as its nagging problems in these countries. Finally, the paper demonstrates the significance of these developments for democracy and development in these countries and shows some of the ways by which external partners—especially experts associated with the Geographic Information Systems for Developing Countries can assist and possibly benefit from this process.     

Modeling cooperation among self-interested agents: a critique

This paper reviews recent attempts to model cooperation in groups of self-interested unrelated individuals. It concludes that no empirically plausible model has been developed, and the economist's quest for an explanation of human prosociality in terms of self-interested agents has not been successful. We show that the equilibrium criteria employed in standard game-theoretic models have no attractive dynamic properties, and the mechanisms deployed in these models are not generally seen in empirical examples of cooperative groups. We also show that these models are not robust to plausible rates of signaling error and mutation. We present an alternative, involving strongly reciprocal agents, that satisfies all the requirements for a dynamically stable model of cooperation.     

Robustness of a Class of Partial Diallel Cross Designs to the Unavailability of a Complete Block of Observations

Complete and partial diallel cross designs are examined as to their construction and robustness against the loss of a block of observations. A simple generalized inverse is found for the information matrix of the line effects, which allows evaluation of expressions for the variances of the line-effect differences with and without the missing block. A-efficiencies, based on average variances of the elementary contrasts of the line-effects, suggest that these designs are fairly robust. The loss of efficiency is generally less than 10%, but it is shown that specific comparisons might suffer a loss of efficiency of as much as 40%.     

谭献词学理论的继承与创新

谭献是晚清一位词学大家 ,在继承常州派张惠言、周济词学理论的基础上 ,根据自己创作和整理词集的经验和心得 ,提出了新的词学观点 ,进一步完善了常州派词论 ,对中国词学理论有杰出的贡献。谭献的词论主要有 :一、继承常州词派的观点 ,继续推尊词体。二、在词的创作方面 ,提倡比兴柔厚。三、在词的鉴赏批评上 ,提出“作者之用心未必然 ,读者之用心何必不然”的著名观点。     

汉语生成的基本过程

应用唯物辩证法方法，研究汉语生成的基本过程。该过程和认识论有直接的联系，两者的主体结构是相互对应的。汉语是在一个疑问词的两次大分裂中生成的，具体表现为感觉=知觉＋概念的形式。日常生活中总体上驾驭人们实践的东西，既不是单纯的感性认识也不是单纯的理性认识，而是中和了这两个方面的感觉。过去认识论和心理学的基本观点是错误的，鉴于思维和语言的关系，有可能在此项研究中得到修正。     

论增强党的阶级基础和扩大党的群众基础

论述了坚持党的阶级基础和扩大党的群众基础是马克思主义建党学说十分注重的问题 ,阐明了不断增强党的阶级基础和不断扩大党的群众基础是中国共产党发展建设的成功经验 ,分析了新时期不断增强党的阶级基础和不断扩大党的群众基础是时代和形势发展变化的客观要求 ,提出了新世纪不断增强党的阶级基础和不断扩大党的群众基础应该注意把握的两个基本问题。