衍生金融工具会计研究

衍生金融工具作为金融市场一种保值和投机功能并存的交易工具 ,近年来在世界范围内发展十分迅速。作为衍生金融工具的确认和计量 ,传统的会计理论和会计方法受到了很大的挑战。为此 ,有必要完善衍生金融工具会计的基本理论和制度建设 ,改进现行的会计核算体制 ,增强信息披露的力度     

Virtual Servants: Stereotyping Female Front‐Office Employees on the Internet

This article focuses on the service providers of the future: virtual assistants on the Internet. Recent technological developments, supported by intensive research on artificial intelligence, have enabled corporations to construct ‘virtual employees’ who can interact with their online customers. The number of virtual assistants on the Internet continues to grow and most of these new service providers are human‐like and female. In this article I profile virtual employees on the Internet — who they are, what they do and how they present themselves. I demonstrate that the Internet suffers from the same gender stereotyping characteristic of customer services in general and that the unreflective choice of female images is, at the minimum, a symbolic reinforcement of the real circumstances of gender divisions in customer service.     

数控机床群远程监控系统

利用虚拟仪器技术与电气控制技术相结合，对数控机床群实施综合、实时、智能化监控。该监控系统以形象生动的人机界面，显示机床主要部件的运行状态和各项被测参数，同时能自动统计、记录监控数据，并且具有远程网络监控和短消息提醒功能；系统可以模块化方式扩展，搭载各种控制功能,如冷却液液位自动控制、机床紧急自动停止等，真正实现“即监又控”的互动效果。     

CHARTING THE LUDODROME The mediation of urban and simulated space and rise of the flâneur electronique

Urban spaces have become blended even more seamlessly with their portrayal. Such representations are generated via a broad range of media which both influence and sculpt our sense of their constitution so that our sense of what the urban 'is' is inflected by a range of interpretations, atmospheres, inherited viewpoints, dialogues and scenarios derived from these media. In this paper this interpretive skew is looked at as generated through intense video gaming activity and from a particular simulated urban context, the city of the game Grand Theft Auto 3: Liberty City. The objective is to conceptualize the linkages between gamers' apprehension of the relative realism of this in-game environment and its influence on their experience of traversing 'real' urban environments. The authors suggest the notions of slipped and segued viewpoints as a means of understanding the differential degrees to which real and artificial interactive representations, based around violence, gang ecologies and dystopian urban space, bleed unevenly into the everyday urban life of these players. This sense of space appears to influence perceptions of risk, the navigation of urban space, and received understandings of social ecologies and stereotypes which overlap with the non-game world. Gamers move within what the authors call the ludodrome - a mediated space between immersion in urban simulation and a real world that is simultaneously generated, destabilized and blurred by the effect of such gameplay.     

论日本型华夷秩序的"虚像"

华夷秩序原本是以古代中国为中心的东亚国际秩序,以周边国家向中国朝贡为特征。但自明朝与幕府断绝往来之后,日本便从华夷秩序中游离出来。随之,传统的华夷观念动摇,涌现出一批鼓吹建立日本型华夷秩序的思想家。但想象的或观念的日本型华夷秩序及其理念并不意味着现实的、体系的日本型华夷秩序的存在。从近世日本与周边国家的交往状况来看,很难说建立起了真正的日本型华夷秩序,它是一种虚像的存在。在构建东亚地区和平发展的价值体系和组织模式的今天,克服想象及观念上的盲点、误区将是东亚思想史领域的重要话题之一。     

虚拟经济发展中政府的职能定位

虚拟经济是与实体经济相对应的概念,是以证券、期货、产权等形式存在的虚拟资本的交易活动,即直接以钱生钱的活动。虚拟经济是一把“双刃剑”。发展虚拟经济,既要发挥其对实体经济的积极促进作用,实现实体经济的跨越式发展,又要在宏观上发挥政府的宏观调控作用,趋利避害,防止虚拟经济过度膨胀而产生消极破坏作用。当前,我国虚拟经济的发展落后,必须重新定位政府职能,政府应以积极的政策推动虚拟经济发展。政府要建立良好的风险投资环境为虚拟经济创造条件;政府要加快发展实体经济,以促进虚拟经济健康发展;政府要发展和健全我国现代金融体系和现代金融制度;要加强金融监管,防范和化解金融风险。     

电动机转速检测的LabVIEW程序设计

基于美国N I公司的L abV IEW图形化编程语言,针对电机参数的检测进行虚拟仪器编程设计,开发出电动机转速和机电时间常数的在线测试系统。该系统分为人机界面,功能模块和外部电路三部分。具有很强的实用性,突破了传统仪器在显示、储存、读取方面的限制,有着成本低、兼容性强等特点。     

论虚拟企业文化建设

1990年,《哈佛商业评论》第6期发表文章《公司核心能力》,作者建议公司将经营的焦点放在不易被抄袭的核心能力上,由此引发后来的“虚拟企业”热。文章在分析虚拟企业及其文化特点基础上,探讨建设虚拟企业文化的方法。     

应用虚拟现实技术推动普通高校教学改革

虚拟现实技术作为一种新的教学媒体,已广泛应用到高校教学中。本文介绍了虚拟现实技术的概念、特征及分类,论述了运用虚拟现实技术推动普通高校教学改革的具体措施。     

Gendered work culture in free/libre open source software development

This article adopts a feminist perspective to examine masculine work culture in the development of free/libre open source software. The authors draw on a case study of the ‘Heidi bug’ discovered during the development of the Mozilla Firefox web browser to examine how ‘gendered talk’ was (en)‐acted to facilitate ‘bricolage’ in an online work environment. Such gendered talks contain cultural references familiar to male developers. Though seemingly innocuous, such acts could be seen as a performance of gender that simply reflects the hegemonic heterosexual masculine culture manifested in an online virtual work space. The virtual work space therefore can be exclusive to those who shared the cultural references. Although it may not necessarily be ignorance or insensitivity of male developers, a more gender‐balanced, women‐friendly and inclusive workplace certainly would benefit from a more diverse environment. This article highlights the gendered aspect of software development through examining the language use and mainstream ‘bricolage’ practice, and establishes a compelling ground for enlarging the talent pool to include more women and integrating gender ethics (e.g., raising awareness of sensitive language and design approaches) into computer ethics education.