“数字资产”科目增设与计量属性的若干思考

本文就目前电子商务迅猛发展引发大量数字化产品的现状出发,提出了增设数字资产会计科目的必要性,并就该科目的三种计量属性进行了相应对比,重点推出在数字资产科目如何运用现成成本和未来现金流量的贴现值这两种计量属性。     

‘A drop in the bucket‘: Collective efficacy perceptions and environmental behaviour

Environmental degradation is a complex problem, many aspects of which may not be solved unless collective effort is undertaken. Collective Efficacy theory provides a useful framework to investigate how people view their ability and the effectiveness of their actions to solve environmental problems, which has been largely overlooked until now. Six focus groups were conducted to explore efficacy beliefs expressed by environmental Activists and Non‐Activists in Perth, Western Australia, relating to waste management. All participants (n=38) expressed pessimistic views about the abilities of others to perform pro‐environmental behaviours. However, Activists were positive that a collective effort would be effective (‘many drops will fill up the bucket’) while Non‐Activists felt strongly that the problem would still exist even if everyone performed waste‐minimising behaviours (‘it's just a drop in the bucket’). Behaviour change interventions might be more effective if they focus on convincing people that collective effort will be effective in solving environmental problems.     

高等学校固定资产投资统计分析初探

采用科学的统计方法和统计指标对高等学校固定资产的有关资料进行分析 ,可以达到发现问题、改进工作、充分利用现有固定资产资源、将有限的资金合理投向固定资产建设的目的。     

组织资本的转移：资产重组动因新解

国外学者对重组动因提出了不少的理论解释,如差别效率理论、无效率的管理者理论、经营协同效应理论、多样化经营风险分散理论。文章通过对组织资本的分析,认为这些理论都可以归入以组织资本为基础的分析框架,从而提出转移组织资本是重组的主要动因。     

简论两税法的内容及其历史地位

两税法是唐代政治经济发展的必然产物,是适应当时土地集中、商品经济发展的赋役制度。两税法的总原则是“量出制入”,其主要特点是以资产定税。这一制度否定了“以丁身为本”的赋役制度,征税标准从人丁转移到土地资产,对唐朝后期的政治以及唐以后历代税制产生了深远的影响,成为中国封建社会赋役制度发展中的里程碑。     

企业财务会计未确认资产价值分析——初探报表外企业财务核心能力价值

目前,企业财务核心能力的定性研究有了一定成果,但企业财务核心能力价值的研究成果还不多见。文章认为在当前会计理论体系下,报表外企业财务核心能力价值有效近似于企业财务会计未确认资产价值中企业财务运营所创造的部分。文章依据财务学一般理论,基于企业价值创造过程的分析,构建了企业财务会计未确认资产价值模型,并依此分析了财务会计未确认资产价值和企业财务运营创造的会计未确认资产价值。结果发现,企业财务运营创造的财务会计未确认资产价值与企业市场价值的财务杠杆比率Dm/Sm成正比,企业Dm/Sm越高,企业财务运营创造的财务会计未确认资产价值越大。     

转股悖论的分析

从表面来看,我国债转股实施过程中出现非债非股等问题是因为转股操作程序本身的倒置,但从深层次来看,由于国家所实施的债转股是一种政策性的资产处置方式,转股程序的倒置在某种意义上成为这一制度安排的一部分,其结果必然是处置规模扩大,而处置价格降低,表现为非债非股等一系列问题.这在一定程度上符合地方政府和企业的利益,但随着转轨的深入,其潜在风险也在不断增大.     

Sexual Harassment in Small‐Town New Zealand: A Qualitative Study of Three Contrasting Organizations

This research investigates women's experiences of sexual harassment in three different organizations in the same New Zealand town. Women working at the local meat‐processing plant, a retail store and a local bank were interviewed about their personal experiences of sexual harassment. The interviews revealed that sexual harassment took different forms and was interpreted and responded to differently in each organization. Women at the meatworks were often socially isolated from other women and had few effective strategies for combating the verbal and physical harassment collectively perpetrated by male employees. In contrast, women at the store had a range of collective coping strategies which enabled them to regard harassment from fellow‐workers and customers as an irritant rather than a serious threat. Women at the bank also had various collective coping strategies, but were more constrained by customer service norms in the organization. These findings are discussed in relation to three key themes; firstly, the influence of the local environment on organizational life; secondly, the effects of differing organizational structures and cultures on the expression and interpretation of sexual harassment and thirdly, the effectiveness of the various ‘communities of coping’ which women develop to combat sexual harassment in the workplace.     

马克思主义实践观框架内的个体实践

尽管实践是一个备受人们关注的概念,但长期以来,对于实践活动形式,我国学术界却没有进行推进性研究,并且对萨特的“个体实践”概念持拒斥态度。从现实的角度来看,个体是最为基本的行为单位,因而,承认以个体为主体的实践形式(即个体实践),与承认以集体为主体的实践形式(即集体实践)一样,都具有逻辑上的合理性。     

党的三代领导集体对中国特色社会主义道路的探索

社会主义制度在中国所显示的生机和活力,向世界证明了中国共产党人成功地找到了一条具有中国特色的社会主义道路。认真研究和全面把握党的三代领导集体探索这一道路的理论成果,对于我们在新世纪、新阶段继续坚持这一正确道路无疑有着重大的意义。