受托责任与决策有用在会计目标中的兼容性

会计目标应在分析社会经济环境的基础上明确会计信息主要需求者,根据他们的需求来确定.中国市场经济体制中的国有成份所占的比重和资本市场的发展状况,使国家以所有者和投资者的双重身份成为现阶段会计信息的主要需求者.这决定了会计目标具备受托责任与决策有用这两者的兼容性特征,而这种兼容性在中国会计实务中也有所体现.     

The compatibility of durable goods with contingent generic consumables

Many durable products provide value only when used together with contingent services or consumable components, e.g. light fixtures (bulbs), printers (ink), electronics (batteries). Consumers need only have access to the contingent consumable components to continue to derive service from a durable. In fact, many firms rely primarily upon the revenues generated from the contingent services or consumables as the primary source of profitability, e.g. giving away the razors to make money on the blades. Such firms often invest considerable effort into making sure that consumers of their durables are held captive to their own branded consumables by impeding their access to generically available consumables. They do so by designing their products in such a way that they are not readily compatible with the generic consumables. We consider the implications of competition from third-party manufacturers that can provide generic consumables and the manufacturer’s production decisions of a durable good under such contingencies. This allows us to draw managerial insights about how a firm should decide on his product compatibility and production quantity when the generic contingent consumables enter the market.     

An examination of the ISO 9001:2000 standard and its influence on the integration of management systems

Abstract

Analysis of the literature and examination of the various models of integration and testing in the field, have revealed five key issues relating to management system integration. This paper examines the recently published ISO 9001 : 2000 quality management system standard to see how it addresses these issues, under the headings of compatibility, scope and organizational culture. The examination reveals that while compatibility with the ISO 14001 and OHSAS 18001 standards has been improved in some areas, a different approach and model of a management system has been used. The paper suggests that differences in the scope of the standards are also likely to give rise to different sub-cultures which will hinder integration, and scope and culture are more important than compatibility. This leads the authors to conclude that new models of integration should be based on an approach and definitions which can be used in any management system, as well as an integrated one. Models of an integrated management system should also emphasize the need for no significant differences in the scope of the integrated systems, and a strong culture which supports the main requirements of TQM.     

论社会主义对股份制企业的兼容性—学习邓小平“三个有利于”理论的一点思考

本文依据邓小平“三个有利于”理论,阐述了社会主义制度的本质,在此基础上着重论证了股份制企业制度是符合社会主义制度原则的,并由此得出结论社会主义对股份制企业具有兼容性.     

《道德经》英译版本的归类及思考

《道德经》是可译的，因为它的基本人文价值观是举世可接受的。《道德经》是不可译的，因为任何翻译都不可能复原原来的《道德经》的全部真谛，更不可能完全阐明道的绝对真理，不要奢望搞出一个绝对标准的英译版本。我们需要相对标准的版本来维护我华夏文化的基本标识，我们更需要不同文化语境的解读来构建文化交流的道场。在坚持辨证唯物的科学世界观的核心意识形态的同时，要以宽厚的胸怀，放下唯我独尊的架子，收集、整理、改编并出版精选的译稿，让兼容各种宗教、主义的译本架起文化沟通的桥梁，让全人类听到听懂中国人的声音，让东方先哲的和谐妙音传遍全世界。     

The Efficacy of a Decision Support System in Enhancing Risk Assessment Performance

A pervasive challenge for decision‐makers is evaluating data of varying form (e.g., quantitative vs. qualitative) and credibility in arriving at an overall risk assessment judgment. The current study tests the efficacy of a Decision Support System (DSS) for facilitating auditors’ evaluation and assimilation of financial and nonfinancial information in accurately assessing the risk of material misstatements (RMM) in financial information. Utilizing the proximity compatibility principle, the DSS manipulates the display of cues either in an integral (where pieces of information are displayed on one computer screen) or separable (where pieces of information are displayed on different computer screens) format. Based on cognitive fit theory, we expect that the integral (separable) display best supports financial (nonfinancial) information processing, leading to enhanced risk assessment performance. In addition, we predict that consistent DSS display of financial and nonfinancial information facilitates risk assessment performance. Further, this study accentuates the importance of auditors’ preference for presentation of financial and nonfinancial information and consistent presentation of all the information in strengthening the effect of DSS display format on risk assessment performance. We design a case which includes a seeded high fraud risk. A total of 112 audit seniors participated in the experiment where the DSS display format was manipulated and the auditors’ RMM assessments and display preferences were measured. The results support the hypotheses and highlight the value of the DSS in enhancing risk assessment performance.     

论组织变革与组织文化塑造的动态统一

组织变革与组织文化塑造是一个动态的统一过程,在该过程中,组织变革以组织文化嵌入机制为制度载体,决定于"兼容"、"有利"、"努力"和"时间"四个变量,是这四个变量的函数。     

Imagining Social Work: A Qualitative Study of Students' Perspectives on Social Work in China

Social work education in China has expanded rapidly since it was reintroduced in 1988. This has led to a growing body of English language literature on the development of social work education in China. However, thus far, this literature lacks an empirical foundation and little research on students' perspectives has been done. To fill this gap, this paper reports on a qualitative study of a group of graduating social work students (n = 32) from four social work programmes in Jinan, the provincial capital of the Shandong Province. Three major findings are reported. Firstly, the students liken their social work learning experience to a roller coaster ride with many ups and downs. Secondly, the cultural compatibility of western social work in China has not yet been conclusively established, while an ‘indigenized’ social work needs to be compatible with Chinese family values, referred to as ‘familism’ in direct Chinese to English translation, and with the dominant socialist political ideology. Thirdly, the future of social work is bright given increasing government support for its development.     

A Note on the Compatibility of Bivariate Copulas

This article answers to a problem by Kolesárová, Mesiar, and Sempi about the class of all copulas that are compatible with two given bivariate copulas A and B. It is shown that, even if A and B are not completely dependent, the class of all copulas compatible with A and B may consist of a singleton.     

论黄老学的兼容性及其对汉初的影响

老子开创的道家学派衍生出庄学和黄老学。黄老学不仅继承并发展了老子的思想,而且综合了其他学派的思想,并具有兼容性。黄老学的这些特点对后世的影响则主要体现在它的实用性方面,也就是指它被统治者作为政治术而具有的实际的用途。