试论分部财务报告

经济的发展使跨行业、跨地区、跨国界的企业集团大量出现 ,客观反映集团的财务状况、经营成果显得更为重要 ,由此探讨分部报告理论及在我国的实施。     

略论东南亚华族的族群认同及其发展趋势

二战以后 ,东南亚华人的国家认同 ,逐渐从认同中国转为认同于当地 ;其族群认同也从认同于中华民族转为认同于华人族群。各国华人的族群规模、经济实力、凝聚力 ,以及当地国政府的华人政策的不同 ,其华人族群认同的发展过程和走势也各不相同。但总体趋势是融合于当地社会 ,或作为族群之一构成当地国家民族的组成部分 ,或是同化于当地主体族群。他们作为东南亚人 ,在今后很长时间中仍将保持强弱不等的华人族群认同的意识。     

社会边缘群体对社会稳定的影响及对策--以哈尔滨建筑业农民工为例

社会稳定和社会边缘群体的生存状况紧密相连.建筑业农民工群体是中国社会边缘群体的重要组成部分,必须通过实证研究分析他们的生存状态及其与社会稳定之间的关系.通过抽样方法和问卷调查,从经济状况、社会分配、社会心理和社会控制等四个方面透视哈尔滨市建筑业农民工群体的生活状况,目前还不是影响社会稳定的因素.但从长期来看,若不注重研究并改善其境遇,则可能成为社会稳定的隐患.鉴于此,必须综合利用农民工社会保障制度、工会组织、技能培训、改善食宿和安全条件以及多样化的休闲途径,来保证这一群体的生活质量和合法权益,以维护社会稳定.     

反Fuzzy子群的直积

1990年R.Biswas在[2]中提出了反Fuzzy子群的概念.在此基础上本文相应定义了反Fuzzy子群的直积.接着讨论了其包括正规、共轭情况下的若干性质.此外,还给出了直积μ_1×μ_2是G×G上的反Fuzzy子群的一个充要条件.     

Optimal scaling of Metropolis algorithms: Heading toward general target distributions

The authors provide an overview of optimal scaling results for the Metropolis algorithm with Gaussian proposal distribution. They address in more depth the case of high‐dimensional target distributions formed of independent, but not identically distributed components. They attempt to give an intuitive explanation as to why the well‐known optimal acceptance rate of 0.234 is not always suitable. They show how to find the asymptotically optimal acceptance rate when needed, and they explain why it is sometimes necessary to turn to inhomogeneous proposal distributions. Their results are illustrated with a simple example.     

西北少数民族地区乡村初级群体及其功能分析

社会群体是人们社会生活中的具体单位,社会群体生活是人们的基本生活方式,因此,群体就成为社会学研究的主要组成部分,社会学如此,民族社会学更如此。处于转型期的西北民族乡村社会,社会群体特别是初级群体依然扮演着极其重要的角色。对其进行功能分析有助于深化对它们的认识。     

Triadic Interaction among Newly Acquainted 2-year-olds

Are children as young as 2 years old able to interact in groups of three? The study applied the family triad model first introduced by Parke, Power, and Gottman (1979 ) to the case of peer interaction. In Experiment 1 , the model was refined for use in studies of peer interaction and applied to an existing dataset of 16 triads of newly acquainted 24‐month‐olds. In Experiment 2 , the triadic coding system was further refined and applied to 12 single‐sex triads of newly acquainted 2‐year‐olds. The findings demonstrated that 2‐year‐olds are capable of triadic interaction although the predominant interaction pattern in triads is still dyadic. Contrary to past reports, triadic interaction was more likely to occur when the children were not in conflict. Both girls and boys were capable of triadic interaction.     

Some quantitative concepts of value and utility from a utilitarian point of view

This paper clarifies and interprets some basic quantitative concepts of value, utility and utility function from a utilitarian point of view. First, I discuss the question as to whether value is objective or subjective. I hold that value is subjective and statistical in nature (although from the various subjective values of a certain object a norm can usually be obtained). Second, I emphasize the distinction between use value and exchange value in relation to utility. Third, I propose a law of diminishing incremental interest, which refers to the incremental (marginal) utility of money. Fourth, I identify the utility of money with the von Neumann-Morgenstern utility. Fifth, I question the necessity of the usual normalization of utility functions and the restricted linear transformation (and the consequent concept of strategic equivalence). Sixth, I discuss in detail the terminal values and utilities of a utility function from a philosophical rather than mathematical point of view, particularly the boundedness of a utility function and the magnitudes of V ₀ and U ₀. Finally, I conclude that, in order to be able to have interpersonal comparisons of utility, utility should have the same dimension as value rather than no dimension, and the normalization problem should be reconsidered in the light of terminal values and utilities.     

Practice Wisdom Meets Evidence-Based Practice: Building Capacity in Agencies

Agencies have a need to develop and evaluate therapeutic practices that show efficacy in treating specific client problems. University-agency collaborations combine the wisdom of practitioners with research skills that appraise evidence of efficacy, operationalize concepts and skills, and identify and implement evaluation methods. This article discusses the processes involved as practitioners and administrators collaborated with university researchers to transform a well-established mutual aid (MA) model of group work into an evidence-based model that showed efficacy in preventing substance use with adolescent populations. A case study will include the phases of the collaboration including relationship building, reviews of similar programs, identification of appropriate evaluation measures, development of a curricular-based manual and analysis and interpretation of the data for use in applying for funding. Implications for agency practice that respond to current demands in social services will be discussed.     

财务共享服务与企业竞争力的关系——基于双重差分模型的实证检验

从分析财务共享服务效果的视角出发，以市场结构、基础资源和新能力理论为依据，建立了评价企业竞争力的财务指标体系。研究结果显示：在市场地位方面，实施财务共享服务增强了企业资金管控效果，使营业收入质量提高，但是营业收入增长率却呈现负增长，说明财务共享服务对市场拓展能力的影响具有延迟效应；在资金资源方面，财务共享服务提高了企业的资金筹措能力和偿债能力，风险控制能力增强，使企业获得资金资源竞争优势；在企业能力方面，财务共享服务能够降低成本、增加绩效，更好地服务企业战略，提升企业的盈利能力和创新能力。总之，实施财务共享服务能够促使企业财务管理转型升级，为未来发展赢得先机，可增强企业竞争力。