中国煤炭和石油天然气开发中的使用者成本测算与价值补偿研究

从使用者成本的内涵及其表现形式出发,采用使用者成本法在不同的折现率下计算了我国1990-2007年煤炭和石油天然气开发中的使用者成本,并将其与我国对煤炭和石油天然气开发征收的资源费和资源税进行比较,发现我国对煤炭开发征收的资源税费能补偿5%～10%折现率下的使用者成本,对石油天然气开发征收的资源税费只能部分补偿10%折现率下的使用者成本.     

用户移动支付行为习惯成因研究

随着3G和4G的商用,移动支付也随之到来,如何根据用户消费习惯引导移动支付的使用,培育移动支付生态,培养用户的移动支付习惯是关键。本文根据移动支付的特点,结合访谈,从用户需求、用户体验、社会网络三方面分析了用户移动支付习惯形成的影响因素,构建了用户移动支付习惯成因模型,并运用统计分析软件amos17．2对模型进行验证和分析。研究结果为培养用户移动支付习惯提供了参考。     

THEORYCRAFTING

This article investigates theorycrafting, a cultural practice of gaming communities, to analyse the differences in participation, knowledge production and dissemination and to show the effect that this has on the community itself. Theorycrafting describes a process of reverse engineering, a process of extracting design ‘blue prints’ to understand a technology better, whose design is not accessible. The ‘design’ not accessible in this case is the game algorithm. The concept of scientification of gameplay is used to highlight the scientific approach of theorycrafters to their gameplay. Their ‘scientific’ approach is described by using Aristotle's concepts episteme, techne and phronesis. His concepts have been chosen as they help us to analyse the different layers of the meaning of ‘theory’ in theorycrafting. This article investigates which understanding of theory and science is central in the practice of theorycrafting. How is a specific concept of science part of mechanisms of participatory surveillance? Theorycrafting can be understood as the desire of players to gain control over the game and share this knowledge with other players. The production of knowledge for the community leads to formulas that are used to improve playing skills, but through the spread of add-ons and forms of social control, it can also be described as a tool for surveillance.     

基于需求导向的会计信息即时披露模式

针对信息时代飞速发展的信息技术,本文分析了传统会计信息披露模式的局限性,对未来会计信息披露模式进行了探讨,提出了基于需求导向的会计信息即时披露模式,并对现代会计信息系统进行了创新。     

数据库加密系统密钥管理模块的设计

密钥管理模块的设计是任何一个安全系统设计时必须首先解决的一个难题。从密钥管理最重要的方面入手,讨论了密钥的管理,并在重点分析密钥产生、分配、验证、替换四个重点环节的基础上,提出了一种数据库加密系统密钥管理模块的设计和实现方案。经多次实验证明,由于密钥的分配和验证是基于模运算的,而模运算速度是很快的,所以基于该设计方案实现的密钥管理模块是安全、可行和高效的。     

数控编程中椭圆曲线插补用户宏程序应用探讨

以FANUC-0 i数控系统和华中系统为例系统阐述了椭圆用户宏程序的编制、应用及其对比分析,并总结了其宏编程的基本方法、规律及关键环节。     

论学科馆员及其制度的建立与完善

信息时代给图书馆员提供了新的机遇和挑战,学科馆员是信息时代的必然要求。学科馆员制度是一种新兴的工作模式和服务制度。探讨了学科馆员制度产生的必要性、紧迫性,阐述了学科馆员工作模式和服务制度的特点,分析了学科馆员应具有的基本素质。     

观念、角色、主线——文科学生学习“管理信息系统”的三要素

文科学生学习“管理信息系统”的目的是使自己成为聪明的用户,而不是系统开发人员。M IS的生命周期包含系统规划、系统分析、系统设计、系统实施和系统运行五个阶段,用户和开发人员在这五个阶段中的学习重点是不同的。用户又可分为管理者和操作人员,其学习的重点也有所区别。这要求文科学生在学习中首先把自己定位为系统用户,其次再在不同的环节把自己定位为管理者和操作人员,学习中紧紧把握开发周期这条主线,牢记系统观,运用系统的方法来解决M IS中遇到的问题。     

Decentralization of decision making: the case of payment policies for children's daycare

To bring about equality, the Nordic welfare states have provided a broad range of services with as homogenous eligibility criteria as possible. This homogeneity of social benefits has been obtained by centralized decision making and a high degree of statutory regulation. Recent trends in all welfare states veer towards greater local independence and decentralization. This article examines how the decentralization of decision making in Finland has affected the realization of basic welfare state principles. The specific aspect from which the topic is examined are user fee policies for children's daycare. The analysis gives a rather inconsistent picture of possible explanations for the differences between daycare payment policies. Municipal decision making is influenced by economic rather than political or structural factors. However, logical economic explanations are found only in large municipalities. This study highlights that decentralization of decision making has put families in very different economic positions in different municipalities - municipal traps are emerging. The relationship between welfare services and income redistribution has become ever more complicated as decision-making powers have been localized. A family may, for example, be paying the highest daycare fees but at the same time be entitled to social assistance.     

论网络传播中自律的主体及层次

网络传播中自律的主体有三重,分别为网民个体、网络服务提供者与内容提供者、网络传播行业组织。自律的三重主体分别对应着网络传播自律的三个层次,三个层次又各有其自律的原则及途径。三个层次的自律主体共同构成了"自律金字塔"。