Investigating the Level of End‐User Development and Involvement Among Time‐Based Competitors

As global markets and technology change, time‐based competitors create product development and manufacturing practices that reduce response time and enhance customization capabilities. These practices require an information‐rich internal environment that is capable of flexible resource deployment and direct and continuous feedback. To build this environment, time‐based competitors are developing end‐user capabilities and involving them in information systems (IS) activities. Data collected from 265 manufacturers were used to determine if firms with high levels of time‐based product development and time‐based manufacturing practices also have high levels of end‐user involvement in IS‐related activities, end‐user training effectiveness, and end‐user computing skills. The results of this study support that contention.     

我国环境法人才培养状况及应对措施

我国现有的环境法专业人才集中在研究生层次.强化环境法制建设,需要建立起多层次的环境法人才培养机制.专业化与层次化教育是环境法培养机制的核心.专科、本科、研究生各层次的环境法专门教育均为环境法制所需要.     

An Investigation of Localization as an Element of Cognitive Fit in Accounting Model Representations

Cognitive fit, a correspondence between task and data representation format, has been demonstrated to lead to superior task performance by individual users and has been posited as an explanation for performance differences among users of various problem representations such as tables, graphs, maps, and schematic faces. The current study extends cognitive fit to accounting models and integrates cognitive fit theory with the concept of localization to provide additional evidence for how cognitive fit works. Two accounting model representations are compared in this study, the traditional DCA (Debit‐Credit‐Account) accounting model and the REA (Resources‐Events‐Agents) accounting model. Results indicate that the localization of relevant objects or linkages is important in establishing cognitive fit.     

Material consumption and social well-being within the periphery of the world economy: An ecological analysis of maternal mortality

The degree to which social well-being is predicated upon levels of material consumption remains under-examined from a large-N, quantitative perspective. The present study analyzes the factors influencing levels of maternal mortality in 2005 among 92 peripheral countries. We incorporate into regression analysis the ecological footprint, a comprehensive measure of natural resource consumption, and alternative explanatory variables drawn from previous research. Results illustrate ecological footprint consumption has a moderately strong direct influence shaping lower levels of maternal mortality. Path analysis reveals export commodity concentration has a negative effect on level of ecological footprint demand net the strong positive influence of income per capita. This illustrates cross-national trade dependency relations directly influence natural resource consumption opportunities and thereby indirectly contribute to higher maternal mortality levels within the periphery of the world economy. The results confirm material consumption is an important dimension of improvement in maternal mortality.     

论新《海洋环境保护法》的基本原则和法律制度

文章阐述了新修订的《海洋环境保护法》旨在强化海洋环境的监督管理,保护海洋资源,防治污染损害,实施可持续发展战略;并围绕这一问题,对其基本原则和法律制度进行了具体分析论述。     

新疆承接产业转移的生态环境效应分析——基于EKC模型

产业转移带动了承接地的经济发展,同时也造成了生态环境的恶化。该文采用2000—2012年度数据,运用环境库兹涅茨曲线(EKC)建立计量经济学模型,定量测评新疆承接产业转移的生态环境效应。研究表明:承接产业转移造成了EKC曲线的右移,既加大了生态环境的压力,又推迟了环境外部性内在化的进程;产业转移的规律性、落后的经济发展水平以及薄弱的生态环境保护意识,使新疆生态环境污染加重。该文认为,新疆应通过增强生态环境保护意识,严格把握市场准入门槛,科学制定产业转移的承接规划,发展循环经济,进一步促进经济、社会和环境全面协调和可持续发展。     

高校信息管理系统的安全关键技术

高校信息管理系统面临的安全威胁问题日趋多样化和复杂化,系统通过统一身份认证、访问控制、数字签名等一系列安全技术设计并实现了实用有效的安全防范机制,为高校信息化办公提供有力的保证。     

环境业绩与企业价值和融资成本的关系——来自重污染上市公司的经验证据

以2008-2010年我国重污染行业上市公司为研究样本,通过构造样本公司环境业绩指数,研究了环境业绩对企业价值和综合资本成本的影响。研究发现,环境业绩能显著降低企业综合资本成本,并对企业价值产生积极影响,说明环保融资政策已发挥了作用,污染企业的环境业绩表现已通过资本市场得到了债权人和投资者的响应,研究成果为企业减排的激励政策提供了微观层面的实证支持。     

学报情报资料工作的重要性和学术功能

学报情报资料工作,在高校学报工作中占有重要地位。无论从学报文稿的选题,还是组稿、审稿、定稿,都离不开情报资料工作。如果学报编辑不占有大量的情报资料,不掌握学术新动向、新观点,不可能对学报选题及论文的价值进行准确评估,也不可能编辑观点新颖的学术文稿。     

企业物流成本系统化控制分析

通过对物流成本概念及其"效益背反"特性和物流成本系统化控制的分析,建立了物流成本系统化控制的运筹学计算模型,在此基础上分析讨论了物流成本的局部控制和系统化综合控制;最后详细讨论了物流成本的计算机系统化控制。