关于中期财务报告中一体观与独立观运用的几点认识

本文阐述了独立观与一体观在编制中期财务报告中的有关理论基础,并在此基础上讨论了独立观与一体观在中期确认和计量中的比较及其在编制利润表中的差异。     

中小企业成长的社会网络解释与分析

中小企业成长依赖于外部资源获取,而资源获取渠道又通常产自于由各种社会关系构成的社会网络。本文针对中小企业成长的独特轨迹,认为社会网络理论在中小企业资源获取及在此基础上的持续成长方面具有独到的解释与分析力度。此外,对社会网络的演进模式及其在中小企业资源获取与成长过程中发挥的作用进行了分析。最后,对社会网络理论在中小企业成长方面可能的具体研究应用领域进行了探讨。     

Is CSR the panacea for SMEs? A study of socially responsible SMEs during economic crisis

There is increasing research attention as to how SMEs might realize corporate social responsibility opportunities. Most studies focus on the pursuance of responsible business strategies that result in favourable business outcomes. This study investigates SMEs who actively participate in CSR activities in a south-eastern European country during the economic crisis of the Eurozone. Data collected reveals that stakeholder salience and proximity moderate the relationship between CSR and financial performance. The context of this study is important as it addresses the paucity of research carried out in countries during economic crisis and sheds light on the positive aspects of CSR practices adopted during crisis.     

新媒介背景的儿童类纸质媒体发展取向

数字媒介技术的革新加剧了“图像革命”，造成了人的思考能力的滑坡．这一影响加之于儿童则更加明显。儿童作为特殊且脆弱的社会群体，极易陷入新媒介所搅动的文化漩涡中，传统阅读这一儿童基础性认知技能遭遇到严峻考验。儿童类纸质媒体应充分发挥独有优势，与儿童类数字媒体展开错位竞争。从儿童文化内容的创作生产、儿童文化产品的销售渠道、儿童文化消费的最终实现三个层面完成自身的发展与跨越。     

Did small and medium enterprises maintain better jobs during the early years of the recession? Job quality multidimensional evidence from Spain

While the literature has indeed confirmed a general tendency linking small and medium enterprises (SMEs) to a dynamic of greater job creation, there is little available evidence on what has happened to job quality since the financial crisis. Through a representative sample of 5311 employees in 2008 (first year of job destruction) and 4925 employees in 2010 (last year for which data were available), and using a two-stage structural equation model, this article empirically analyses the multidimensional determinants of job quality, by enterprise-size class, in Spain. The research has revealed three main results. First, job quality in Spain improved in all enterprises, regardless of their size, during the early years of the recession. Second, the greatest improvements were found in SMEs. Although job quality was already better in SMEs than in large enterprises in 2008, the differences between them subsequently widened. Third, this accelerated divergence was explained by the following dimensions: working conditions, work intensity, health and safety at work, and work–life balance. These dimensions were much more positive in SMEs. Employment-related public policy should therefore focus more specifically on SMEs. There are two reasons for this. First, despite the recession, SMEs have shown themselves to be key factors in the explanation of job quality. Second, by making changes to their value generation model, they could continue to drive the creation of better quality jobs.     

Optimal cut-off for rare events and unbalanced misclassification costs

This paper develops a method for handling two-class classification problems with highly unbalanced class sizes and misclassification costs. When the class sizes are highly unbalanced and the minority class represents a rare event, conventional classification methods tend to strongly favour the majority class, resulting in very low detection of the minority class. A method is proposed to determine the optimal cut-off for asymmetric misclassification costs and for unbalanced class sizes. Monte Carlo simulations show that this proposal performs better than the method based on the notion of classification accuracy. Finally, the proposed method is applied to empirical data on Italian small and medium enterprises to classify them into default and non-default groups.     

对手机媒体的传播学思考

手机媒体是一种继报纸、广播、电视、网络四大媒体之后出现的、以手机为载体的媒体,手机媒体传播的特点是即时的大众传播和人际传播的结合,我们可以称之为"人际大众传播"。本文认为,作为"跨媒体"时代信息传播的重要成员,手机媒体对大众传播的广泛参与,优化了传播过程,弥补了以往大众传播的缺陷,同时也打破了主流媒体原有的传播思路与格局,对主流媒体产生了极大的影响。     

数字媒介视域下的文化记忆研究

文化记忆媒介经历多次嬗变,从口述媒介、书写媒介、印刷媒介到当下的数字媒介.媒介嬗变为文化记忆当下化提供了基本的结构框架,尤其是数字媒介,对文化记忆的储存、传播和表现产生了诸多新影响.首先,它极大地提升了文化记忆的储存能力,也产生了"数字黑暗时代"问题;其次,它有利于传播个体关于文化记忆的观点和评价,放大了各群体间关于文...     

“后人类”身体的嬗变及其媒介性——基于中国科幻文艺的考察

随着现代科技的发展,后人类想象中的人类身体不断在科技的作用下被机械部件延伸和置换,生成为“赛博格”“信息主体”“普遍生命力”三种形式。在信息技术的作用下,人类身份随之发生变化,古典的人文主义仍未彻底退场,全新的“赛博朋克”“人机文明”提供了更丰富的审美可能性。科幻文艺以其独特的“未来考古学”,构成对身体在技术中的嬗变及其后果的深刻反思。由此形成基于后人类想象的新身体美学,它以审美的方式思考着碳硅生命体超越人种、物种局限的可能性,并将促成新生命哲学的发生。     

构建和谐社会关键在农村

以安徽省当涂县为例,从社会阶层的角度分析说明构建和谐社会关键在于形成农村现代社会阶层结构。在我国农村人口仍占60%以上的社会中,形成现代社会结构的重心在于扩大农村中等收入者比重,因而扩大农村中等收入者比重具有重要意义与作用。