琉球诗散论

追溯中国古典诗歌载述和反映琉球的历史 ,重点论述明清中国诗人所写琉球诗发达的原因和主要内容 ,可以看出琉球诗具有浓厚的海洋气息和魅力 ,它拓展了中国古典诗歌的题材 ,在某种程度上也提高了诗人们的创作水平。琉球纪事诗不仅可与史籍相发明 ,而且有时可补史料的不足。     

论网络会计的内部控制要点

文章从网络会计和内部控制的概念出发 ,首先阐述了电子商务环境下网络会计所呈现的特点。其次 ,由其特点出发 ,论述了网络会计对传统会计模式中的内部控制的影响。最后 ,从四个方面提出构建网络会计模式下的内部控制综合框架 ,即建立适当的组织控制制度、健全的网络会计系统应用控制、合理的会计档案管理制度、完善的安全控制制度。     

破除中西文化交流的三大思想障碍

在当今全球化的大趋势下倡导和推动中西文化交流有三大思想障碍 ,即认定不可能有平等的文化交流 ,认定未来世界文化的大趋势是一种文化取代另一种文化或认定文化融合的最终境界是无差别的、统一的世界文化 ,夸大不同语言、文化系统的不可译性。在对平等交流有无可能 ,无差别的、统一的世界文化有无可能 ,准确的文化翻译有无可能等三个理论问题作了辨析以后 ,作者表达了一个愿望 :中西双方回到平等交流的元点上来 ,加深了解与认识 ,促进中西文化的进一步交流与融合。     

法治及其与德治关系论

人类关于法的经验和原理,揭示了法治的含义与构成,法治在西方和非西方地区的历史和实践及其与德治的关系表明,法治之法应有道德性,但法治是现代社会的主流控制模式,是未来中国的必由之路。     

从《朝天录》看朝鲜使节与域外文人的文化交流

李朝时期,朝鲜使臣频繁出使明朝,由于其另一身份为精通汉学的文人,因此与同样深受中国影响的域外文人进行了文学交流:李安讷同孔闻謤的诗歌酬唱,体现了中朝两国的文化认同;金尚宪与吴大斌的惺惺相惜,体现了文人间的友好情谊;李醉光与安南使者冯克宽、琉球使者蔡坚的文学往来,体现了朝鲜文学在安南等国的影响.朝鲜使臣在出使明朝的过程中,以文学为裁体,同域外文人进行了广泛的文化交流.     

开放式数控切割机神经网络误差补偿研究

分析了影响数控火焰切割机加工精度的主要因素,利用开放式数控系统的软件开放性,提出了采用IGCAQBP学习算法的神经网络方法来对包括金属热变形、机械传动误差等非线性因素在内的多种因素造成的加工误差进行误差补偿,设计了嵌入开放式数控系统中的神经网络误差补偿器,给出了实用的补偿器使用方法,并对误差补偿功能进行了扩展,仿真结果和实际应用表明该方法稳定有效。     

完善公司治理，构建良好的内部控制环境

内部控制是解决当前我国一些企业内部管理松弛、制度弱化、会计信息失真以及从源头上治理腐败的重要手段之一。公司治理结构为内部控制提供了外部环境,内部控制为公司治理的有效运作和实施提供了制度保障,只有通过建立完善的公司治理结构,达到公司与所有利害相关者之间利益关系的制衡与协调,才能保证公司决策的科学化,最终维护公司各方面的利益,进而保证内部控制体系的建立及作用的有效发挥。     

Empirical Non-Parametric Control Charts: Estimation Effects and Corrections

Owing to the extreme quantiles involved, standard control charts are very sensitive to the effects of parameter estimation and non-normality. More general parametric charts have been devised to deal with the latter complication and corrections have been derived to compensate for the estimation step, both under normal and parametric models. The resulting procedures offer a satisfactory solution over a broad range of underlying distributions. However, situations do occur where even such a large model is inadequate and nothing remains but to consider non- parametric charts. In principle, these form ideal solutions, but the problem is that huge sample sizes are required for the estimation step. Otherwise the resulting stochastic error is so large that the chart is very unstable, a disadvantage that seems to outweigh the advantage of avoiding the model error from the parametric case. Here we analyse under what conditions non-parametric charts actually become feasible alternatives for their parametric counterparts. In particular, corrected versions are suggested for which a possible change point is reached at sample sizes that are markedly less huge (but still larger than the customary range). These corrections serve to control the behaviour during in-control (markedly wrong outcomes of the estimates only occur sufficiently rarely). The price for this protection will clearly be some loss of detection power during out-of-control. A change point comes in view as soon as this loss can be made sufficiently small.     

Do Lets Work?

This study aims to uncover some of the reasons for differences in attitudes towards family‐friendly and equal opportunities (EO) policies for women between senior and junior staff and between male and female staff. This in‐depth case study of a multi‐national corporation in Hong Kong that included a survey questionnaire, interviews and participant observation suggests four categories of female employees according to their approach to EO: advocators, supporters, outsiders and rejecters. The approach adopted was dependent on the woman's level of empathy towards the situation of working women and the extent of her career ambition. Four categories of male employees can also be classified depending on their level of empathy towards women's situation (similar to women's case) and their extent of career satisfaction (in contrast to women's career ambition), namely, antagonists, outsiders, fence‐sitters and sympathizers. Women at higher levels were less supportive of EO than women at lower levels. No such clear relationship between organizational level and attitudes towards EO was observed among men. In Hong Kong, female managers had little expectation that their organization would be family‐friendly and women workers who consciously chose to balance work and family accepted that it meant fewer promotional chances. No such self‐adjusted depressed ambition was observed among men.     

工程建设项目投资控制

论述投资控制的关键环节,提出投资控制工作的实施要点,阐明投资控制工作的必要性、可行性和重大意义.