阿拉伯国家现代信息技术的发展与挑战

以计算机、互联网和卫星通讯为代表的现代信息技术自20世纪七十年代开始在全球飞速发展。信息全球化正改变着人们以往的生产和生活方式，发达国家凭借信息技术优势优先享有信息全球化带来的诸多裨益，而处于先天弱势的发展中国家如何面对信息不对称竞争已成为所在国文化安全战略的重要考量。同样，阿拉伯国家虽然与发达国家在该领域存在差距，但为了建立符合本国利益的信息化社会，这些国家正加大对信息技术的投入，一些依托自身优势条件发展信息产业的阿拉伯国家已崭露头角。     

关于分割股票市场间信息传递的过程研究

应用结构向量自回归(SVAR)模型对国内外分割市场间的信息传递过程进行了研究,尤其是分析B股的开放和QFII制度的实施对国内市场信息传递过程的影响.研究发现:H股和S&P500指数对A、B股具有显著的收益率溢出效应,反映了国内外市场的融合趋势;QFII制度实施后,A、B股收益率之间的信息传递过程反映了A、B股系统风险的降低;相应地,国内A、B股投机性也在减弱,说明在国外投资者的示范效应下,国内投资者交易理念渐趋成熟,从而进一步反映了国内资本市场的成熟.     

Reporting Volunteer Labour at the Organizational Level: A Study of Canadian Nonprofits

Volunteer contributions in the production of services are an important resource internationally. However, few countries include volunteer contributions in their national accounts, even though many encourage their populations to engage in volunteering. At the organizational level, many nonprofit organizations using volunteers often limit their input to a footnote in annual reports acknowledging their contribution; few estimate their value in financial terms. As a result, their financial accounts lack information upon which to base decisions affecting the organizations and the communities they serve. Additional information is required to assess the impact of volunteers in individual nonprofits as well as the sector as a whole. This study focuses on Canada, one of the few countries that include volunteers in the national accounts, to examine to what extent nonprofit organizations estimate a financial value for these contributions and include this in their financial statements. This paper reports the results of an online survey of 661 nonprofits from across Canada. In order to understand why some organizations keep records for volunteer contributions and quantify them, two sets of explanatory factors are explored: organizational characteristics and the attitude of the executive director. We find larger organizations were more likely to engage in record keeping and estimating volunteer value, as were organizations with a relatively large group of volunteers and volunteer programs. The attitude of the executive director is important in determining which organizations engage in these practices.     

试析狭义批判性思维

狭义批判性思维是对信息试图否定的思维方法,其逻辑机制包括否定、否定的否定、否定与肯定的辨证统一三种情况。批判性思维独具特征,在有效甄别信息、变革思维方式、推动学术创新、塑造创新型人才等方面有着重要的现实意义。     

论加速会计本科创新型人才培养

1999年扩招以来,高校迎来了快速发展的新机遇。同时,社会经济发展对于会计人才的素质要求也越来越高,会计专业本科毕业生就业形势越来越严峻。社会经济发展对于会计本科专业人才需求的变化,呼唤高等院校会计本科专业培养模式的创新。要在系统关联性的视野下,进行教学大纲和教材的整合。同时要根据实践性强、知识更新快的特点,加强直观教学,培养学生动手能力,改革考试方法。在不断提高教学水平的同时,加强大学生科技创新能力的培养。教学、科研互动是"十一五"期间高等教育发展的基本规律。     

试论如何完善企业内部控制

本文从内部控制的基本理论出发,在对内部控制作了多层面理解的基础上,从控制环境、会计责权控制及内部审计等三个方面对我国企业现阶段内部控制存在的问题进行了分析,并探究其原因。最后提出只有在采取规范法人治理结构、建立适当的内部激励机制、提高内部审计的独立性与权威性等措施之下,我国企业内部控制才能达到一个新的高度,才能真正意义上发挥作用。     

山西水资源短缺的法律对策

水作为人类赖以生存的必要因素,已成为紧缺性资源,缺水问题成为我国乃至世界性问题。山西是中国严重缺水的省份之一。从考察山西省的缺水现状出发,通过分析其原因,法律的层面提出了应贯彻执行节约用水、水价交易、水环境影响评价和实施兴水战略,以期缓解山西的缺水危机。     

论环境侵权民事责任的构成要件

对《民法通则》第124条和《环境保护法》第41条的误读,引发了我国环境法学界环境侵权民事责任构成要件的“违法性肯定论”与“违法性否定论”之争。上述两款法条,前者规范超标排污行为所导致的环境损害救济,其民事责任成立的“门槛”较高,但救济对象较广。后者则降低了环境侵权民事责任的“标准”,但缩小了救济对象。两者为环境污染的受害人提供了不同的救济途径,在司法实践中,应由法院根据个案选择适用。     

适应信息时代要求 优化期刊管理

期刊作为优于图书的信息源 ,若充分发挥其应有的效能 ,必须建立有特色的馆藏体系 ,运用现代化手段 ,抓好管理。同时 ,建立完善的服务体系 ,不断提高馆员的服务水平     

Information subsidies and agenda-building during the Israel–Lebanon crisis

This study examined the impact of information subsidies on media coverage during a crisis. Using the July 2006 Israel–Lebanon conflict as a backdrop, this research reviewed access that U.S. military public affairs officers provided the media and analyzed subsequent coverage for the presence of the military's message. Coverage was more neutral to positive than negative. Items containing organizational messages were more positive; those quoting practitioner-facilitated sources introduced organizational messages into coverage and generated more positive coverage. Access to information subsidies had a positive impact on coverage and aided in the successful transfer of attribute salience from practitioners to the media.