知识经济时代传统会计之变革

知识经济条件下会计面临着变革。知识经济对公允价值计量、会计目标、会计处理程序与方法、会计报告内容、无形资产和人力资源成本与价值的确认、会计电算化发展等方面产生巨大影响。     

知识经济与就业革命

知识经济的到来 ,对传统的就业方式提出了重大挑战 ,引起了就业领域中就业结构、就业机会、工作制等多方面的转变 ,一场有关就业的文明革命悄然兴起。中国应通过提高劳动者素质 ,转变劳动者就业观念 ,调整国家就业政策等多方面措施 ,改善就业环境 ,刺激就业增长 ,以缓解目前所面临的巨大就业压力 ,迎接知识经济的挑战     

知识经济时代高校图书馆人力资源的管理开发

本文分析了高校图书馆人力资源管理和开发的现状,提出了加强人力资源管理开发的 措施和加大人员培养力度,建立一支高素质、专业化人才队伍的办法。     

论知识与知识性劳动

本文针对知识经济来临时代一些人对价值源泉的模糊认识,结合新的实际,在马克思主义经济学理论框架内对知识、知识性劳动进行了分析,在新的经济条件下发展了商品二因素理论和劳动二重性理论.在知识经济时代,人类劳动的主体形式从体力劳动转向智力劳动,知识成为当代经济发展的重要因素,但价值的源泉仍旧是人类劳动.本文通过区分知识和知识性劳动,澄清了模糊认识,阐明是知识性劳动创造了价值,而不是知识创造了价值.知识性劳动就是人们不断探索的劳动,从而知识经济的本质是创新,只有坚持劳动价值论,我们才能在知识经济社会中建立一个以人为本的、不断创新的经济运行机制.     

我国MIS的开发现状及发展趋势

为适应体制转换和市场经济的要求 ,建立管理信息系统 (MIS)对我国企业极具重要性和紧迫感 ,本文分析了我国MIS的开发现状及存在的问题 ,提出了相应的措施 ,并尝试性地指出管理信息系统的发展趋势是知识信息系统 (KIS) ,并随着知识经济向更高阶段———智能经济的发展进化 ,知识信息系统也将向智能信息系统 (IIS)进化。     

A spanning heuristic for the unordered and ordered matching identification problem

The matching identification problem (MIP) is a combinatoric search problem related to the fields of learning from examples, boolean functions, and knowledge acquisition. The MIP involves identifying a single “goal” item from a large set of items. Because there is commonly a cost associated with evaluating each guess, the goal item should be identified in as few guesses as possible. As in most search problems, the items have a similar structure, which allows an evaluation of each guessed item. In other words, each guessed item elicits partial information about the goal item, i.e. how similar the guess is to the goal. With this information the goal is more quickly identified.The unordered MIP has been studied by Mehrez and Steinberg (ORSA J. Comput. 7 (1995) 211) in which they proposed two different types of algorithms. The purpose of the present paper is to suggest an improved Spanning Heuristic algorithm. Its improvement increases as the problem size increases. Further results and comparisons are derived for the unordered and ordered cases.This research shows that when the search space is very large, it is better to inquire from items that are known not to be the goal (they have been ruled out by previous guesses), for the purpose of acquiring more information about the goal. As the search space is narrowed, it is better to guess items that have not been ruled out.     

Task partitioning in new product development teams: A knowledge and learning perspective

R&D alliances and outsourcing elements of the new product development process are now commonplace practices among many firms. However, little previous work has examined how these organizational choices influence project knowledge and learning. Based on a comparison of three new product development projects in the software industry, this paper examines how task partitioning in the project influences learning and knowledge development within the firm. The paper suggests that internal development projects encourage synthetic learning and development of architectural and tacit knowledge; in contrast, outsourcing and joint ventures encourage analytic learning and development of component and explicit knowledge.     

智慧导向型知识管理的一种分析框架

本文在剖析知识、智慧的概念及其内在关系的基础上,从知识和智慧有机结合角度提出了一种分层次的智慧导向型知识管理分析框架。该框架反映了知识与智慧之间相互补充、相互促进的内在统一性,并分别将知识管理和组织智慧看作手段和导向,给出了知识和智慧两个层面的集成管理策略,体现了一种全新的系统知识管理思想。其目的是使组织更加有效地实施知识管理战略,更好地发挥知识的效能,从而使组织适应环境的变化,达到与环境长期和谐共存。最后指出了本文观点对组织实施知识管理的影响和借鉴作用。     

学前教育师范生TPACK现状调查及教学改革建议

在“互联网+”及多元文化知识不断融合的教育背景下，信息技术在教学中被提升到一个新的高度。为了解学前教育师范生群体对信息技术知识在教学活动中的应用程度，笔者采用自编的《学前教育师范生TPACK》量表对220名在校学前教育师范生进行调查。统计分析发现：1）学前教育师范生的总体TPACK知识掌握较好，但技术知识仍然较为薄弱；2）学前教育师范生TPACK知识存在显著的年级差异，但性别差异不显著；3）信息技术爱好和训练会造成学前教育师范生TPACK知识的差异。应采取的对策：1）注重培养学前教育师范生的信息技术知识和能力；2）大力推进第二课堂，促进TPK和TCK的发展；3）进行产学研合作，提升学前教育师范生的TPACK水平。     

Social network and content analysis of the North American Carbon Program as a scientific community of practice

The North American Carbon Program (NACP) was formed to further the scientific understanding of sources, sinks, and stocks of carbon in Earth's environment. Carbon cycle science integrates multidisciplinary research, providing decision-support information for managing climate and carbon-related change across multiple sectors of society. This investigation uses the conceptual framework of communities of practice (CoP) to explore the role that the NACP has played in connecting researchers into a carbon cycle knowledge network, and in enabling them to conduct physical science that includes ideas from social science. A CoP describes the communities formed when people consistently engage in shared communication and activities toward a common passion or learning goal. We apply the CoP model by using keyword analysis of abstracts from scientific publications to analyze the research outputs of the NACP in terms of its knowledge domain. We also construct a co-authorship network from the publications of core NACP members, describe the structure and social pathways within the community. Results of the content analysis indicate that the NACP community of practice has substantially expanded its research on human and social impacts on the carbon cycle, contributing to a better understanding of how human and physical processes interact with one another. Results of the co-authorship social network analysis demonstrate that the NACP has formed a tightly connected community with many social pathways through which knowledge may flow, and that it has also expanded its network of institutions involved in carbon cycle research over the past seven years.